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The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

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.

Statutory Instruments

2021 No. 89

Income Tax

The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021

Made

27th January 2021

Laid before the House of Commons

28th January 2021

Coming into force

18th February 2021

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 2019(1).

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