# The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010, Introduction: Introductory text


Inheritance Tax
Made 12th January 2010
Laid before the House of Commons 14th January 2010
Coming into force 15th February 2010
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by section 271A of the Inheritance Tax Act 1984 .

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Source: https://www.legislation.gov.uk/uksi/2010/51/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.