http://www.legislation.gov.uk/uksi/2006/206/signatureThe Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006texttext/xmlenStatute Law DatabaseINCOME TAX2022-09-22Expert Participation2020-12-31Regulation 1 provides for the citation and commencement of the Regulations.David VarneySteve LameyTwo of the Commissioners for Her Majesty's Revenue and Customs