{
  "url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/regulation-2.json",
  "legislation": "uksi/2010/51",
  "legislation_title": "The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“pension rule 1” means pension rule 1 in section 165 of the Finance Act 2004 ;\n“relevant scheme funds” means any sums and assets held under a pension scheme—\n(a)to which these Regulations apply, and\n(b)which would be subject to inheritance tax if the scheme did not meet the requirements for a qualifying non-UK pension scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2004 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/51/regulation/2",
    "retrieved_at": "2026-10-29T02:56:05.128005+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}