OpenLegislation

Paragraph 14

In section 271 (miscellaneous exemptions)—

(a)

in subsection (1A), after “registered pension scheme” insert “ or an overseas pension scheme ”, and

(b)

in subsection (10), for the words after “above” substitute “—

  • “investments” includes futures contracts and options contracts;

  • “overseas pension scheme” has the same meaning as in Part 4 of the Finance Act 2004 (see section 150(7) of that Act).”