The Pension Schemes (Relevant Migrant Members) Regulations 2006

• Citation: S.I. 2006/212
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Pension Schemes (Relevant Migrant Members) Regulations 2006 and shall come into force on 6th April 2006.

Section 2 Alternative condition for relevant migrant member relief

(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.