{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-47",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-47.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/9/paragraph/47",
  "kind": "paragraph",
  "number": "47",
  "heading": "Amendments of Part 4 of FA 2004",
  "text": "(1) Section 244C (exclusion: receiving scheme in EEA state or Gibraltar, and member resident in UK or EEA state) is amended as follows.\n(2) In subsection (2)—\n(a) in the words before paragraph (a)—\n(i) after “recognised transfer” insert “or a relieved relevant non-UK scheme transfer”;\n(ii) after “overseas transfer charge” insert “under section 244AC”.\n(b) 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 “recognised transfer” insert “or relieved relevant non-UK scheme transfer”.\n(4) In subsection (4), 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/47",
    "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."
}