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