The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006
1Citation, commencement and interpretation
2Requirements of an overseas pension scheme
3Recognised overseas pension schemes: prescribed countries or territories and prescribed conditions

2006 No. 206

INCOME TAX

The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 150(7) and (8) of the Finance Act 20041, and now exercisable by them2, make the following Regulations: