Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.Scope of these Regulations
4.Requirements for qualifying non-UK pension schemes
5.Recognition for tax purposes
6.Requirements for schemes recognised for tax purposes
7.Requirements for schemes established by international organisations
Signature
SCHEDULE
SPECIFIED SCHEMES
A complying superannuation plan as defined in section 995-1 (definitions)...
Explanatory Note
