With effect from 9 March 2017, where there is a ‘relevant overseas transfer’ , being a transfer of sums or assets held for or representing accrued rights under a relevant overseas scheme (a qualifying recognised overseas pension scheme (see ¶375-550) or a relevant non-UK scheme (see ¶391-320)) to another relevant overseas scheme or a registered pension scheme, HMRC are given powers to make Regulations treating the pension under the new scheme as if it were the original pension (FA 2004, s. 169(7A)-(7D)).

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