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The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 51
- Regulation 7
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Requirements for schemes established by international organisations
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7. This regulation is satisfied if—
(a)the scheme rules provide that at least 70% of a member’s relevant scheme funds will be designated by the scheme manager for the purpose of providing the member with an income for life, or, in the case of a member who has died, so provided immediately before the member’s death, and
(b)the pension benefits payable to the member under the scheme (and any lump sum associated with those benefits) are payable no earlier than they would be if pension rule 1 applied.
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