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The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Stephen Banyard

Dave Hartnett

Two of the Commissioners for Her Majesty’s Revenue and Customs

10th July 2012

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