The Taxes (Amendments) (EU Exit) Regulations 2019 No. 689

PART 3 U.K. Amendments to subordinate legislation

The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 U.K.

27.—(1) The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006(1) are amended as follows.

(2) In regulation 2(2)(d)(i) for “another” substitute “a”.

(3) In regulation 3(2) for sub-paragraph (a) substitute—

“(a) member States;”.

Commencement Information

I1 Reg. 27 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

S.I. 2006/206; relevant amending instruments are S.I. 2011/1043, S.I. 2012/884, S.I. 2017/398.