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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
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().
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