# Finance Act 2024, Paragraph 55: Amendments of Part 4 of FA 2004

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

(1) Section 244J (persons liable to charge) is amended as follows.
(2) After subsection (1) insert—
“(1A) In the case of a relieved relevant non-UK scheme transfer, the member is liable to the overseas transfer charge.”
(3) In subsection (4), in the words before paragraph (a), for “transfer” substitute “recognised transfer to a QROPS or an onward transfer”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.