53 Overseas pension schemes: general
Finance Act 2013 (2013 c 29) | Legislation

53  Overseas pension schemes: general

(1)     In section 150(8) of FA 2004 (meaning of “recognised overseas pension scheme”), for the words from “which” to the end substitute “which satisfies any requirements prescribed for the purposes of this subsection by regulations made by the Commissioners for Her Majesty's Revenue and Customs.”

(2)     Section 169 of that Act (pension schemes: recognised transfers) is amended as follows.

(3)     In subsection (2)(c), for “any prescribed information requirements imposed on the scheme manager” substitute “any requirements imposed under subsection (4)”.

(4)     For subsection (4) substitute—

“(4)     Regulations may require the scheme manager of a QROPS or former QROPS to—

(a)     give the Commissioners information of

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