The Pension Schemes (Relevant Migrant Members) Regulations 2006
Schedule 33 to the Finance Act 2004 (c. 12) contains provisions about migrant member relief in respect of contributions to overseas pension schemes. Paragraph 4 of that Schedule sets out the conditions an individual member of an overseas pension scheme would need to satisfy in order to be considered a relevant migrant member of that scheme. Paragraph 4(c) provides a power for alternative conditions to be prescribed. These regulations prescribe an alternative condition to that already contained in paragraph 4(c) of Schedule 33.