The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes)(Amendment) Regulations 2006
1Citation, commencement and effect
2Amendment of the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
3In regulation 1(2) insert at the end— “taxable property” has...
4In regulation 3(c) omit paragraph (ii) and the word “and”...
5After regulation 3 insert— Computation of a member’s taxable asset...
6In regulation 4(2)(b) after “reduced” insert “(but not below nil)”....
7In regulation 4(3) for “it shall be assumed” to the...
8After regulation 4(3) add— (4) In paragraph (3), references to...
9After regulation 4 insert— Taxable property provisions to apply to...

2006 No. 1960

INCOME TAX

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

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraphs 4(2) and (4), 7 and 7A of Schedule 34 to the Finance Act 20041, and now exercisable by them2, make the following Regulations: