The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes)(Amendment) Regulations 2006

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendment of the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006

4. 3. In regulation 1(2) insert at the end— “taxable property” has...

5. 4. In regulation 3(c) omit paragraph (ii) and the word “and”...

6. 5. After regulation 3 insert— Computation of a member’s taxable asset...

7. 6. In regulation 4(2)(b) after “reduced” insert “(but not below nil)”....

8. 7. In regulation 4(3) for “it shall be assumed” to the...

9. 8. After regulation 4(3) add— (4) In paragraph (3), references to...

10. 9. After regulation 4 insert— Taxable property provisions to apply to...

11. Signature

12. Explanatory Note