The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018
These Regulations make amendments to The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207) (“the Regulations”), in relation to the method of computing the amount to be charged to UK tax in respect of a payment by a relevant non-UK pension scheme (“RNUKS”) which is referable to a member’s UK tax-relieved fund.