The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010
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Statute Law Database
INHERITANCE TAX
2022-10-12
Expert Participation
2020-12-31
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”).
Steve LameyMike ElandTwo of the Commissioners for Her Majesty's Revenue and Customs