{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-46",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-46.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/9/paragraph/46",
  "kind": "paragraph",
  "number": "46",
  "heading": "Amendments of Part 4 of FA 2004",
  "text": "(1) Section 244B (exclusion: member and receiving scheme in same country) is amended as follows.\n(2) In subsection (1)—\n(a) in the words before paragraph (a)—\n(i) after “recognised transfer to a QROPS” insert “or a relieved relevant non-UK scheme transfer”;\n(ii) after “overseas transfer charge” insert “under section 244AC”;\n(b) in paragraph (a), after “the QROPS” insert “to which the transfer is made”;\n(c) in paragraph (b), in sub-paragraph (i), after “recognised transfer” insert “or relieved relevant non-UK scheme transfer”.\n(3) In subsection (3), in the words before paragraph (a), after “overseas transfer charge” insert “under section 244AC”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/46",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}