s 244AC Overseas transfer charge: transfers where no exclusion applies
(1) The overseas transfer charge arises where— (a) a transfer within subsection (2) is made to a QROPS, and (b) the transfer is not excluded from the charge by or under any of sections 244B to 244H. (2) A transfer to a QROPS is within this subsection if it is— (a) a recognised transfer, (b) a relieved relevant non-UK scheme transfer, or (c) an onward transfer that is made during the relevant period for the original transfer. (3) Sections 244B to 244H are subject to section 244I (circumstances in which exclusions do not apply).