# The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010, Paragraph


A complying superannuation plan as defined in section 995-1 (definitions) of the Income Tax Assessment Act 1997 of Australia (as amended by the Tax Law Amendment (Simplified Superannuation) Act 2007 of Australia) .

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Source: https://www.legislation.gov.uk/uksi/2010/51/schedule/paragraph/wrapper1n1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/schedule/paragraph-wrapper1n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.