In the case of a recognised transfer to a QROPS, the scheme administrator of the registered pension scheme from which the transfer is made and the individual member are jointly and severally liable (FA 2004, s. 244J(1)).

In the case of an onward transfer, the scheme manager of the QROPS or former QROPS from which the transfer is made and the individual member are jointly and severally liable (FA 2004, s. 244J(2)).

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