SI 2021/89 The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021

Published on: 29 January 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend section 244C of the Finance Act 2004 to ensure the effective operation of Part 4 of the Act once the United Kingdom exits the EU customs union.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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