54 Overseas pension schemes: information and inspection powers
Finance Act 2013 (2013 c 29) | Legislation

54  Overseas pension schemes: information and inspection powers

(1)     Part 6 of Schedule 36 to FA 2008 (information and inspection powers: special cases) is amended as follows.

(2)     In paragraph 34B (registered pension schemes etc)—

(a)     in sub-paragraph (2), omit the “or” at the end of paragraph (b) and, at the end of paragraph (c) insert—

“(d)     a QROPS or former

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