Related Commentary  Related HMRC Manuals

244B(1)  A recognised transfer to a QROPS is excluded from the overseas transfer charge if during the relevant period–

(a)the member is resident in the country or territory in which the QROPS is established, and

(b)there is no onward transfer–

(i)for which the recognised transfer is the original transfer, and

(ii)which is not excluded from the charge.

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