SCHEDULES
SCHEDULE 33Overseas pension schemes: migrant member relief
Meaning of “relevant migrant member”
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F11
For the purposes of this Schedule an individual who is a member of an overseas pension scheme is a relevant migrant member of the pension scheme, in relation to any contributions, if the individual—
a
was not resident in the United Kingdom when first a member of the pension scheme,
b
was a member of the pension scheme at the beginning of the period of residence in the United Kingdom which includes the time when the contributions are paid,
c
F3either was, immediately before the beginning of that period of residence, entitled to tax relief in respect of contributions paid under the pension scheme under the law of the country or territory in which the individual was then resident F4or meets such other condition as may be prescribed by regulations made by the Board of Inland Revenue, and
d
has been notified by the scheme manager that information concerning events that are benefit crystallisation events in relation to the individual and the pension scheme will be given to the Inland Revenue.
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The Commissioners for Her Majesty's Revenue and Customs may by regulations provide that, in circumstances prescribed by the regulations, paragraphs (a), (b) and (c) of sub-paragraph (1) have effect as if the references in those paragraphs to the pension scheme were to either the pension scheme or such other pension scheme as is prescribed by the regulations.
3
Regulations under sub-paragraph (2) may include provision having effect in relation to times before they are made.