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The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 51
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations prescribe the requirements which a non-UK pension scheme must satisfy for the purposes of section 271A of the Inheritance Act 1984 (c. 51) (“the Act”).
Regulation 1 provides for citation, commencement and effect. The Regulations shall have effect from 6 April 2006. Authority for the retrospective effect is given by section 271A(3) of the Act, which provides that regulations made under section 271A may include provision having effect in relation to times before the regulations are made if it does not increase any person's liability to tax.
Regulation 2 provides for interpretation.
Regulation 3 sets out the scope of the Regulations.
Regulations 4 to 7 set out the requirements which must be satisfied by various non-UK pension schemes. Regulation 5 specifies the conditions which must be satisfied in order for a scheme to be recognised for tax purposes under the tax legislation of a country or territory in which it is established. Regulation 6 makes provision as to regulatory requirements to which the pension scheme must be subject. Regulation 7 makes provision in relation to schemes established by international organisations.
The Australian legislation referred to in this instrument can be found at the website http://law.ato.gov.au.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
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