The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018
These Regulations make provision in relation to the transfer of sums and assets by relevant overseas schemes under Part 4 of the Finance Act 2004 (c. 12).
Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
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 section 169(7A) and (7D) of, and paragraph 2(4)(h) of Schedule 28 to, the Finance Act 2004and now exercisable by them.
DocumentsOpen on legislation.gov.uk →