# The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010 and shall come into force on 15thFebruary 2010.
(2) These Regulations shall have effect from 6th April 2006.

---
Source: https://www.legislation.gov.uk/uksi/2010/51/regulation/1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.