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The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 208
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The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006 is up to date with all changes known to be in force on or before 17 November 2024. There are changes that may be brought into force at a future date.
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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 3(2)(da)(iiia) words inserted by S.I. 2024/1012 reg. 23(2)(a)
- reg. 3(2B)(ba) inserted by S.I. 2024/1012 reg. 23(2)(b)
2.Information — benefit crystallisation events in relation to relevant migrant members and individuals entitled to corresponding relief
3AA.Information provided to member of QROPS or former QROPS by scheme manager where it appears member may be first flexibly accessing pension rights
3AB.Passing-on by member of information under regulation 3AA if active or contributing etc
3AC.Information to be given by QROPS and former QROPS: transfers of UK tax-relieved funds and ... transfer funds after flexible access
3AD.Information to be given by QROPS and former QROPS to QROPS about transfers of UK tax-relieved funds and... transfer funds
3AE.Information provided by member to QROPS: onward transfers
3AF.Information provided by member to QROPS: inward and outward transfers
3AG.Provision of information about liability for overseas transfer charge
3AH.Accounting for overseas transfer charge on onward transfers and change in circumstances.
3AI.Assessments of unpaid overseas transfer charge on onward transfers
3AL.Claims for repayments of charge on subsequent excluding events
4.Notice in cases of serious prejudice to proper assessment or collection of tax
5.Application and modification of the penalty provisions in Part 7 of Schedule 36 to the Finance Act 2008
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