UK pensions simplification: Implications for overseas employees

Paragraph 15.15 IR 12.

Paragraph 4(1) Schedule 33 and The Pension Schemes (Relevant Migrant Members) Regulations 2006.

The Registered Pension Schemes (Extension of Migrant Member Relief) Regulations 2006 (SI 2006/1957).

Section 150(7) Finance Act 2004 and the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 (SI 2006/206).

Paragraph 5, Schedule 33, Finance Act 2004 and the Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006 (SI 2006/208).

Section 308A Income Tax (Earnings and Pensions) Act 2003.

Paragraph 2(1) Schedule 33 Finance Act 2004.

Paragraph 2 Schedule 34 Finance Act 2004.

Paragraph 1(1) Schedule 34 Finance Act 2004.

Paragraph 1(5) Schedule 34 Finance Act 2004.

Paragraphs 3(1) and 4(1) Schedule 34 Finance Act 2004.

Paragraph 2 Schedule 34 Finance Act 2004.

Paragraph 2 of The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

Regulation 4A of The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

Regulation 3A of The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

Regulation 4 of The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

Regulation 4B of The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations (SI 2006/207).

Paragraph 8 Schedule 34 Finance Act 2004.

Paragraphs 10 and 11, Schedule 34, Finance Act 2004.

Paragraph 13 Schedule 34 Finance Act 2004.

Section 188 Finance Act 2004.

Section 190 and 191(7) Finance Act 2004.

Section 196 Finance Act 2004.

Sections 287 to 295 Pensions Act 2004 and the Occupational Pension Schemes ((Cross-border Activities) Regulations 2005 (SI 2005/3381)).

Section 221(3) Finance Act 2004.

Section 221(4), (5) Finance Act 2004.

Sections 224–226 Finance Act 2004.

Section 224 Finance Act 2004.

Section 224(7) Finance Act 2004.

Sections 150(7), 150(8) and 169(2) of the Finance Act 2004 and the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2005 (SI 2006/206).

Section 169 Finance Act 2004.

Section 215 Finance Act 2004.

Sections 209 and 239 Finance Act 2004.