{
  "url": "https://openlegislation.uk/pension-schemes-relevant-migrant-members-regulations-2006/note",
  "json_url": "https://openlegislation.uk/pension-schemes-relevant-migrant-members-regulations-2006/note.json",
  "legislation": "uksi/2006/212",
  "legislation_title": "The Pension Schemes (Relevant Migrant Members) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pension-schemes-relevant-migrant-members-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSchedule 33 to the Finance Act 2004 (c. 12) contains provisions about migrant member relief in respect of contributions to overseas pension schemes. Paragraph 4 of that Schedule sets out the conditions an individual member of an overseas pension scheme would need to satisfy in order to be considered a relevant migrant member of that scheme. Paragraph 4(c) provides a power for alternative conditions to be prescribed. These regulations prescribe an alternative condition to that already contained in paragraph 4(c) of Schedule 33.\nRegulation 1 provides for the citation and commencement.\nRegulation 2 prescribes the condition. An individual is a relevant migrant member of an overseas pension scheme on condition that he was entitled to tax relief on contributions paid under the pension scheme in the country of residence at any time in the 10 years prior to coming to the United Kingdom.\nThe Board of Inland Revenue published a regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it, on 8 April 2004. The assessment is available on HM Revenue & Customs website at http://www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/212/note",
    "retrieved_at": "2026-10-29T04:38:47.132389+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."
}