SCHEDULES
SCHEDULE 33Overseas pension schemes: migrant member relief
Meaning of “qualifying” overseas pension scheme
I16
1
This paragraph applies where an overseas pension scheme is excluded from being a qualifying overseas pension scheme by a decision of the Inland Revenue under paragraph 5(3).
2
The scheme manager may appeal against the decision.
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
An appeal under this paragraph against a decision must be brought within the period of 30 days beginning with the day on which the notification of the decision was given.
6
F2If an appeal under this paragraph is notified to the tribunal, the tribunal must consider whether the overseas pension scheme ought to have been excluded from being a qualifying overseas pension scheme.