The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013
1Citation, commencement and effect
2In relation to qualifying recognised overseas pension schemes (QROPS) in...
3The obligations imposed by regulation 3(1A) of the Pension Schemes...
4Regulation 12— (a) has effect in respect of information relating...
5Regulations 16 and 20, so far as relating to former...
6Transitional Provisions
7Amendment of the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006
8In regulation 3 (recognised overseas pension schemes: prescribed countries or...
9Amendment of the Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006
10In regulation 1(2) (interpretation), after the definition of “the Act”...
11In regulation 3, for the heading and paragraph (1) substitute—...
12For regulation 3(2) substitute— (2) When a QROPS or former...
13In regulation 3(6) after “this regulation” insert “and regulation 3C”....
14In regulation 3(7) for “and regulation 3B” substitute “, regulation...
15In the heading of regulation 3A (information— transfer of sums...
16For regulation 3A(1) substitute— (1) For the purposes of section...
17In regulation 3A(2) for “qualifying recognised overseas pension scheme”, in...
18In the heading of regulation 3B (information—cessation) for “qualifying recognised...
19In regulation 3B— (a) after “section 169(4),” insert “the scheme...
20For regulation 3C (information—changes, completion or correction), excluding the heading...
21After regulation 4 insert— Application and modification of the penalty...
22Amendment of the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006
23In the penultimate paragraph of Schedule 2 (information which may...
24Amendment of the Registered Pension Schemes etc (Information) (Prescribed Descriptions of Persons) Regulations 2010
25After regulation 2 insert— Prescribed descriptions of persons: QROPS and...
26In regulation 3(1) (prescribed description of persons: annuities purchased with...

2013 No. 2259

Income Tax

The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133 of the Finance Act 19991 and sections 150(8) and 251 of the Finance Act 20042 and now exercisable by them3, sections 169(4), (4A) and (4B)4 and 282(A1)5 of that Act, and paragraph 34B(8) of Schedule 36 to the Finance Act 20086.