Amendment of regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)6
1
Amend regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)10 as follows.
2
In paragraph (1)(b) for “D” substitute “E”.
3
After paragraph (5) insert—
5A
Condition E is that none of the payments are foreign permanent establishment payments.