Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 come into force

Implementation date: 1 August 2012

The Regulations amend the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (SI 2006/207). They ensure that the reforms made by the Finance Act 2011 to the Finance Act 2004 work in respect of members of foreign pension schemes where the scheme contains funds that have received UK tax relief. The Regulations can be viewed on the UK legislation website.