Correction Slip
These Regulations make amendments to The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207) (“the Regulations”), in relation to the method of computing the amount to be charged to UK tax in respect of a payment by a relevant non-UK pension scheme (“RNUKS”) which is referable to a member's UK tax-relieved fund.
Lifecycle
Department
Made
14 Mar 2018
—
In force
06 Apr 2018
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 282(A1) and (A2), paragraphs 1(6F), 3(5A), (6) and (8), 4(4), (5), (6) and (7), 7 and 7A of Schedule 34 to the Finance Act 2004and now exercisable by them.
DocumentsOpen on legislation.gov.uk →