# The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010, Regulation 2: Interpretation


In these Regulations—
“pension rule 1” means pension rule 1 in section 165 of the Finance Act 2004 ;
“relevant scheme funds” means any sums and assets held under a pension scheme—
(a)to which these Regulations apply, and
(b)which would be subject to inheritance tax if the scheme did not meet the requirements for a qualifying non-UK pension scheme.

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Source: https://www.legislation.gov.uk/uksi/2010/51/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.