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The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006

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  1. Introductory Text

  2. PART 1 Introduction

    1. 1.Citation, commencement and interpretation

  3. PART 2 Application and computation of UK tax charges

    1. 2.Computation of a member’s UK tax-relieved fund under a relevant non-UK scheme

    2. 3.Computation of a member’s relevant transfer fund

    3. 3A.Computation of a member’s taxable asset transfer fund

    4. 3B.Computation of the member’s ring-fenced transfer fund

    5. 3C.Computation of the member’s ring-fenced taxable asset transfer fund

    6. 4.Attributing payments to particular funds under a relevant non-UK scheme

    7. 4ZA.Fund depletion

    8. 4ZB.Payment and crystallisation valuation

    9. 4ZC.Order of attributing payments

    10. 4ZD.Reversal of fund depletion

    11. 4ZE.Order of attributing repayment of an overseas transfer charge

    12. 4ZF.Transitional Provisions

    13. 4A.Taxable property provisions to apply to a transfer member of a relevant non-UK scheme (to payments referable to his taxable asset transfer fund or ring-fenced taxable asset transfer fund)

    14. 4B.Unauthorised payments charge to apply (in lieu of scheme chargeable payment)

    15. 4C.Modification of paragraph 15 of Schedule 29A

    16. 4D.Modifications of paragraphs 29 and 31 of Schedule 29A

  4. PART 3

    1. 5.Modifications to Part 4 of the Finance Act 2004 in respect of relevant non-UK schemes

    2. 6.Modification of section 165

    3. 7.Modification of section 167

    4. 8.Modification of section 227

    5. 9.Modification of section 231

    6. 10.Modification of section 235

    7. 11.Modification of section 275

    8. 12.Modification of section 276

    9. 13.Modification of section 279

    10. 14.Modification of Schedule 28

    11. 15.Modification of Schedule 29

    12. 16.Modification of Schedule 32

    13. 17.Modification of Schedule 34

  5. Part 4

    1. 18.Modifications of Chapter 15A of ITEPA 2003 in respect of relevant non-UK schemes

  6. Signature

  7. Explanatory Note

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