The Registered Pension Schemes (Extension of Migrant Member Relief) Regulations 2006
These Regulations extend the meaning of “the scheme” in paragraphs (a), (b) and (c) of paragraph 4(1) of Schedule 33 to the Finance Act 2004 (c. 12). Paragraph 4 of that Schedule was amended by paragraph 32 of Schedule 23 to the Finance Act 2006. Sub-paragraph (3) of paragraph 4 authorises the making of retrospective provision.