The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019

These Regulations make provision in relation to the repayment of the overseas transfer charge on subsequent excluding events under section 244M of the Finance Act 2004 (c. 12) in respect of transfers to a qualifying recognised overseas pension scheme (“QROPS”).

Link: The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019
Source: Legislation .gov.uk

The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) (Amendment) Regulations 2019

These Regulations make amendments to the Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006 (S.I. 2006/208) (“the Regulations”).

Link: The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) (Amendment) Regulations 2019
Source: Legislation .gov.uk