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The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 207
- PART 1
- Regulation 1
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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;
“benefit crystallisation event 8” means the event which constitutes benefit crystallisation event 8 in section 216;
“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.
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