SCHEDULES
C1 SCHEDULE 10 Sharing of pensions etc. on divorce or annulment
Annotations:
Modifications etc. (not altering text)
Overseas pensions
11
In section 615(6)(b) of the Taxes Act 1988 (funds annuities from which are paid without deduction of tax to non-UK residents), after “purpose” there shall be inserted “
(subject to any enactment or Northern Ireland legislation requiring or allowing provision for the value of any rights to be transferred between schemes or between members of the same scheme)
”
.
Sch. 10 applied (with modifications) (10.5.2000) by S.I. 2000/1085, regs. 3-8
Sch. 10 applied (S.) (28.1.2002) by S.I. 1995/365, Pt. W para. W14(2) (as inserted (28.1.2002) by S.S.I. 2001/465, reg. 3, Sch. 1)