{
  "url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Requirements for qualifying non-UK pension schemes",
  "text": "(1) For the purposes of section 271A of the Inheritance Tax Act 1984 (qualifying non-UK pension scheme) a pension scheme must—\n(a) be recognised for tax purposes under the tax legislation of the country or territory in which it is established (see regulation 5) and satisfy regulation 6; or\n(b) be established by an international organisation for the purpose of providing benefits for, or in respect of, past service as an employee of the organisation and satisfy regulation 7.\n(2) In this regulation “international organisation” means an organisation to which section 1 of the International Organisations Act 1968 applies by virtue of an Order in Council under subsection (1) of that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1968 c. 48; section 1(1) was amended by section 1(1) of the International Organisations Act 1981 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/51/regulation/4",
    "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."
}