The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018
1Citation, commencement and effect
2Regulations 5, 6, 7, 9 and 10 have effect from...
3Regulation 8 has effect from 6th April 2017.
4Amendment of the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
5In regulation 1(2) (citation, commencement and interpretation) (after the definition...
6After regulation 3A (computation of a member’s taxable asset transfer...
7In regulation 4 (attributing payments to particular funds under a...
8After regulation 4 (attributing payments to particular funds under a...
9In regulation 4A (taxable property provisions to apply to a...
10In regulation 4B (unauthorised payments charge to apply (in lieu...
2018 No. 373
Income Tax

The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 282(A1) and (A2), paragraphs 1(6F), 3(5A), (6) and (8), 4(4), (5), (6) and (7), 7 and 7A of Schedule 34 to the Finance Act 20041 and now exercisable by them2.