The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010
Inheritance tax
Tax
Personal finance
Pensions
Occupational pensions
en
King's Printer of Acts of Parliament
2014-11-07
INHERITANCE TAX
These Regulations prescribe the requirements which a non-UK pension scheme must satisfy for the purposes of section 271A of the Inheritance Act 1984 (c. 51) (“the Act”).
Steve LameyMike ElandTwo of the Commissioners for Her Majesty’s Revenue and Customs