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The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021

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1.—(1) These Regulations may be cited as the Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021 and come into force on 18th February 2021.

(2) These Regulations take effect from IP completion day.

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