Regulation 6 Amendment of regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)

Amend regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)^f1 as follows.

In paragraph (1)(b) for “D” substitute “E”.

After paragraph (5) insert—

“(5A)

Condition E is that none of the payments are foreign permanent establishment payments.”.