# Finance Act 2024, Paragraph 46: Amendments of Part 4 of FA 2004

Extent: E+W+S+N.I.

(1) Section 244B (exclusion: member and receiving scheme in same country) is amended as follows.
(2) In subsection (1)—
(a) in the words before paragraph (a)—
(i) after “recognised transfer to a QROPS” insert “or a relieved relevant non-UK scheme transfer”;
(ii) after “overseas transfer charge” insert “under section 244AC”;
(b) in paragraph (a), after “the QROPS” insert “to which the transfer is made”;
(c) in paragraph (b), in sub-paragraph (i), after “recognised transfer” insert “or relieved relevant non-UK scheme transfer”.
(3) In subsection (3), in the words before paragraph (a), after “overseas transfer charge” insert “under section 244AC”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.