[F1242AMeaning of “non-UK registered scheme”U.K.
In this Chapter “non-UK registered scheme” means a registered pension scheme established in a country or territory outside the United Kingdom.]
Textual Amendments
F1Pt. 4 Ch. 5A inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 14