Paragraph 116 Amendments of the Registered Pension Schemes (Provision of Information) Regulations 2006

United Kingdom

(1)

Regulation 12A (provision of information about liability for overseas transfer charge) is amended as follows.

(2)

In the heading, at the end insert “etc”.

(3)

In paragraph (1)—

(a)

in the words before sub-paragraph (a), for “the overseas transfer charge” substitute “an overseas transfer charge”;

(b)

for sub-paragraph (b) substitute—

“(b)

whether the overseas transfer charge arises under section 244AC or 244IA in the case of the transfer,”.

(4)

In paragraph (2)—

(a)

in the words before sub-paragraph (a), after “the overseas transfer charge” insert “under section 244AC”;

(b)

in sub-paragraph (b), at the end insert “under section 244AC”;

(c)

after sub-paragraph (b) insert—

“(ba)

the transferred value of the transfer,”.

(5)

In paragraph (3), in the words before sub-paragraph (a), for “overseas transfer charge” substitute “an overseas transfer charge under section 244AC”.