# Finance Act 2013, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.