Citation, commencement and effect U.K.

3.  The obligations imposed by regulation 3(1A) of the Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006(1), substituted by regulation 11 of these Regulations, have effect in relation to five year periods ending on or after [F1 6 April 2016].

Textual Amendments

F1 Words in reg. 3 substituted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1. para. 97(2)

Commencement Information

I1 Reg. 3 in force at 14.10.2013, see reg. 1

(1)

S.I. 2006/208, amended by S.I. 2006/1961, 2012/884.