{
  "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019",
  "json_url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019.json",
  "id": "uksi/2019/774",
  "title": "The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019",
  "short_title": "Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) 2019",
  "long_title": "These Regulations make provision in relation to the repayment of the overseas transfer charge on subsequent excluding events under section 244M of the Finance Act 2004 (c. 12) in respect of transfers to a qualifying recognised overseas pension scheme (“QROPS”).",
  "citation": "S.I. 2019/774",
  "type": "uksi",
  "year": "2019",
  "number": "774",
  "version": "current",
  "date": "2019-04-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/regulation-1",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Claim for repayment",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Processing of claim",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/regulation-4",
      "extent": null,
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    {
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      "extent": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Repayment",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2019-04-03",
      "size": 41085,
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/pdf/uksi_20190774_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2019/774/pdfs/uksi_20190774_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2019-04-11",
      "size": 49626,
      "url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/pdf/uksiem_20190774_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2019/774/pdfs/uksiem_20190774_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/244M"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/pension-schemes-information-requirements-repayment-of-overseas-transfer-charge-regulations-2019/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/774",
    "retrieved_at": "2026-10-28T22:42:15.243149+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."
}