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The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
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PART 1U.K.Introduction
Citation, commencement and interpretationU.K.
1.—(1) These Regulations may be cited as the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 and shall come into force on 6th April 2006.
(2) In these Regulations—
“the Act” means the Finance Act 2004 any reference (without more) to a numbered section or Schedule is a reference, as the case requires, to the section of, or Schedule to, the Act which bears that number;
F1...
“recognised overseas pension scheme” has the meaning given by section 150(8); and
“relevant non-UK scheme” has the same meaning given by paragraph 1(5) of Schedule 34.
[F2“Ring-fenced transfer fund” and “ring-fenced taxable asset transfer fund” have the meaning given in regulations 3B and 3C respectively.]
[F3“taxable property” has the meaning in Schedule 29A to the Act;
“taxable property provisions” has the meaning in paragraph 1(3) of that Schedule; and
“transfer member” of a scheme has the meaning in paragraph 1(8) of Schedule 34 to the Act.]
Textual Amendments
F1Words in reg. 1(2) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 62(2), 124 (with Sch. 9 paras. 125-132)
F2Words in reg. 1(2) inserted (retrospective to 9.3.2017) by The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018 (S.I. 2018/373), regs. 1, 2, 5
F3Words in reg. 1(2) inserted (retrospective to 6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes)(Amendment) Regulations 2006 (S.I. 2006/1960), regs. 1(2), 3
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