File:The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021 (UKSI 2021-89).pdf
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[edit]The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021
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Title |
The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021 |
Description |
English: These Regulations amend section 244C of the Finance Act 2004 to ensure the effective operation of Part 4 of the Act after the withdrawal of the United Kingdom from the European Union. They correct an omission in S.I. 2019-689 to ensure that a recognised transfer or onward transfer to a qualifying recognised overseas pension scheme (“QROPS”) established in Gibraltar continues to be excluded from the overseas transfer charge under Part 4 of the Act, in accordance with the rest of section 244C. |
Publication date | 28 January 2021 |
Authority file | ISBN: 9780348219500 |
Source | http://www.legislation.gov.uk/id/uksi/2021/89 |
Subjects InfoField | INCOME TAX |
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This file is licensed under the United Kingdom Open Government Licence v3.0. |
See also: Meta for information on usage on Wikimedia wikis. Open Government License 3OGL 3http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3true
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current | 17:17, 28 January 2021 | ![]() | 1,239 × 1,752, 3 pages (127 KB) | Fæ (talk | contribs) | UK legislation project (slurp) 2021 (United Kingdom Statutory Instruments) UKSI 2021-89 #4 |
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Short title | The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021 |
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Image title | INCOME TAX |
Author | www.legislation.gov.uk |
Software used | FOP 1.0 |
Conversion program | Apache FOP Version 2.1 |
Encrypted | no |
Page size | 595.276 x 841.89 pts (A4) |
Version of PDF format | 1.4 |