The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendment) Regulations 2007 No. 1600

Amendment of the principal Regulations

3.  In regulation 2(3) (requirements of an overseas pension scheme) in primary condition 2—

(a) at the end of paragraph (a) omit “or”, and

(b) after paragraph (a) insert —

“(ab) the scheme is liable to taxation on its income and gains and is of a kind specified in the Schedule to these Regulations; or”.