Related Commentary  Related HMRC Manuals

244N(1)  In this section “operator” means–

(a)the scheme administrator of a registered pension scheme, or

(b)the scheme manager of a QROPS or former QROPS.

244N(2)  If an operator is liable under section 244J, the operator may apply to an officer of Revenue and Customs for the discharge of the operatorʼs liability on the following ground.

244N(3)  The ground is that–

(a)the operator reasonably believed that there was no liability to the overseas transfer charge on the transfer concerned, and

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