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The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021
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- 2021 No. 89
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Citation, commencement and effect
1.—(1) These Regulations may be cited as the Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021 and come into force on 18th February 2021.
(2) These Regulations take effect from IP completion day.
Amendment of the Finance Act 2004
2.—(1) Part 4 of the Finance Act 2004(1) is amended as follows.
(2) In section 244C(2)—
(a)in the heading after “receiving scheme in EEA state” insert “or Gibraltar”;
(b)in subsection (1) after “in an EEA state” insert “or Gibraltar”.
Rebecca Harris
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
27th January 2021
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