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22 January 2010
Issue: 7401 / Categories: Legislation
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Inheritance Tax

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Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010 (SI 2010/51)

Provide for the definition of a qualifying non-UK pension scheme to which certain inheritance tax charges will not apply and restore the inheritance tax protections to certain non-UK pension schemes that are broadly equivalent to registered pension schemes.

Take effect retrospectively on and after 6 April 2006.

 

In force : 15 February 2010

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