xmlns:atom="http://www.w3.org/2005/Atom"
3. In regulation 2(3) (requirements of an overseas pension scheme) in primary condition 2—
(a)at the end of paragraph (a) omit “or”, and
(b)after paragraph (a) insert —
“(ab)the scheme is liable to taxation on its income and gains and is of a kind specified in the Schedule to these Regulations; or”.