HC Deb 07 July 2004 vol 423 c906

Amendment made: No. 111, in page 141, line 40, leave out from 'Part' to end of line 45 and insert

'overseas pension scheme" means a pension scheme (other than a registered pension scheme) which—

  1. is established in a country or territory outside the United Kingdom, and
  2. satisfies any requirements prescribed for the purposes of this subsection by regulations made by the Board of Inland Revenue.

(8)In this Part "recognised overseas pension scheme" means an overseas pension scheme which—

  1. is established in a country or territory prescribed, or of a description prescribed, for the purposes of this subsection by regulations made by the Board of Inland Revenue, or'.—[Dawn Primarolo.]

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