14U.K.In section 271 (miscellaneous exemptions)—
(a)in subsection (1A), after “registered pension scheme” insert “ or an overseas pension scheme ”, and
(b)in subsection (10), for the words after “above” substitute “—
“investments” includes futures contracts and options contracts;
“overseas pension scheme” has the same meaning as in Part 4 of the Finance Act 2004 (see section 150(7) of that Act).”