The Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2015
These Regulations are made under powers contained in the Finance Act 2004 (c.12) and make amendments to: the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 (S.I. 2006/206) (“overseas pension scheme regulations”); and the Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006 (S.I. 2006/208) (“information regulations”).
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Lifecycle
Department
Made
12 Mar 2015
—
In force
06 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 150(8), 169(4), (4A), (4B) and (8) and 251(4) of the Finance Act 2004(and, in the case of section 251(4), now exercisable by them) make the following Regulations:
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