http://www.legislation.gov.uk/uksi/2006/1960/regulation/4/made

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

INCOME TAX

King's Printer of Acts of Parliament

2014-01-02

INCOME TAX

These Regulations amend the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207). A pension scheme is a relevant non-UK scheme if scheme funds have been relieved from U.K. tax under exemptions or reliefs for overseas pension schemes, or if it has received a “relevant transfer” from another scheme, representing U.K. tax-relieved funds. A member is a “transfer member” if a relevant transfer related to him.