http://www.legislation.gov.uk/uksi/2017/398/regulation/3/madeThe Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendments) Regulations 2017enKing's Printer of Acts of Parliament2018-11-19INCOME TAX These Regulations 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”), which prescribes the requirements for a scheme to be an overseas pension scheme or a recognised overseas pension scheme. Amendment of Regulation 2 3 In regulation 2 (requirements of an overseas pension scheme)— a in paragraph (1)— i insert “subject to paragraph (2A)” at the start of sub-paragraph (a), and ii omit “and satisfy the requirements in paragraph (4)” in sub-paragraph (b); b in paragraph (2)— i for sub-paragraph (c) substitute— c sub-paragraph (a) is not satisfied by reason only that no such regulatory body exists in the country or territory; or ; ii after sub-paragraph (c) insert— d sub-paragraph (b) is not satisfied by reason only that no such regulatory body exists in the country or territory and— i the scheme is established in another member State, Norway, Iceland or Liechtenstein; or ii there is in the country or territory in which the scheme is established a body— aa which regulates providers of pension schemes; and bb which regulates the provider for the purpose of establishing the scheme in question. ; c after paragraph 2 insert— 2A An overseas public service pension scheme that falls within regulation 3(1B) is deemed to satisfy the requirements in paragraph (2). ; d omit paragraph (4); e omit the definition of “UK tax-relieved scheme funds” in paragraph (5). Paragraph 3(1B) was inserted by S. I. 2013/2259.
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<dc:title>The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendments) Regulations 2017</dc:title>
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<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2018-11-19</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>These Regulations 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”), which prescribes the requirements for a scheme to be an overseas pension scheme or a recognised overseas pension scheme.</dc:description>
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Paragraph 3(1B) was inserted by
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