http://www.legislation.gov.uk/uksi/2015/673/contents/made

The Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2015

en

King's Printer of Acts of Parliament

2015-07-08

INCOME TAX

These Regulations are made under powers contained in the Finance Act 2004 (c.12) and make amendments to: the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 (S.I. 2006/206) (“overseas pension scheme regulations”); and the Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006 (S.I. 2006/208) (“information regulations”).