Statutory Instruments
2006 No. 212
INCOME TAX
The Pension Schemes (Relevant Migrant Members) Regulations 2006
Made
1st February 2006
Laid before the House of Commons
2nd February 2006
Coming into force
6th April 2006
Citation and commencement
1. These Regulations may be cited as the Pension Schemes (Relevant Migrant Members) Regulations 2006 and shall come into force on 6th April 2006.
Alternative condition for relevant migrant member relief
2. —(1) For the purposes of paragraph 4(c) of Schedule 33 to the Finance Act 2004(meaning of “relevant migrant member”), the prescribed condition, in relation to the individual is set out in paragraph (2).
(2) The individual was at any time in the 10 years before the beginning of that period of residence, whether before or after the coming into force of these Regulations, entitled to tax relief in respect of contributions paid under the pension scheme under the law of the country or territory in which the individual was then resident.
David Varney
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
1st February 2006
Paragraph 4(c) of Schedule 33 was amended by paragraph 46 of Schedule 10 to the Finance Act 2005 (c. 7) . The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.