The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021
This Statutory Instrument has been made in consequence of a defect in S.I. 2019/689 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 89
Income Tax
The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by section 90(1)(a), (2)(a), and (3) of the Finance Act 20191.