{
  "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006",
  "json_url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006.json",
  "id": "uksi/2006/207",
  "title": "The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006",
  "short_title": "Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) 2006",
  "long_title": "These Regulations serve two purposes. First, they provide a method of computing the amount to be charged to UK tax in respect of a payment by a relevant non-UK pension scheme which is referable to a member’s UK tax-relieved funds and secondly they modify the provisions of Part 4 of the Finance Act 2004 (“the Act”) in its application to relevant non-UK schemes.",
  "citation": "S.I. 2006/207",
  "type": "uksi",
  "year": "2006",
  "number": "207",
  "version": "current",
  "date": "2006-02-01",
  "revised": true,
  "valid_from": "2024-11-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Application and computation of UK tax charges",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Computation of a member’s UK tax-relieved fund under a relevant non-UK scheme",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
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      "heading": "Computation of a member’s relevant transfer fund",
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "regulation/3A",
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      "number": "3A",
      "heading": "Computation of a member’s taxable asset transfer fund",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-3A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3B",
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      "heading": "Computation of the member’s ring-fenced transfer fund",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-3B",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3C",
      "kind": "regulation",
      "number": "3C",
      "heading": "Computation of the member’s ring-fenced taxable asset transfer fund",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-3C",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Attributing payments to particular funds under a relevant non-UK scheme",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-4",
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      "status": null,
      "parent": "part/2"
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    {
      "path": "regulation/4ZA",
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      "heading": "Fund depletion",
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      "heading": "Payment and crystallisation valuation",
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      "extent": null,
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    },
    {
      "path": "regulation/4ZC",
      "kind": "regulation",
      "number": "4ZC",
      "heading": "Order of attributing payments",
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      "extent": null,
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    },
    {
      "path": "regulation/4ZD",
      "kind": "regulation",
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      "heading": "Reversal of fund depletion",
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      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "regulation/4ZE",
      "kind": "regulation",
      "number": "4ZE",
      "heading": "Order of attributing repayment of an overseas transfer charge",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-4ZE",
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "regulation/4ZF",
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      "number": "4ZF",
      "heading": "Transitional Provisions",
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      "extent": null,
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    },
    {
      "path": "regulation/4A",
      "kind": "regulation",
      "number": "4A",
      "heading": "Taxable property provisions to apply to a transfer member of a relevant non-UK scheme (to payments referable to his taxable asset transfer fund or ring-fenced taxable asset transfer fund)",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-4A",
      "extent": null,
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    },
    {
      "path": "regulation/4B",
      "kind": "regulation",
      "number": "4B",
      "heading": "Unauthorised payments charge to apply (in lieu of scheme chargeable payment)",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-4B",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4C",
      "kind": "regulation",
      "number": "4C",
      "heading": "Modification of paragraph 15 of Schedule 29A",
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      "extent": null,
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    {
      "path": "regulation/4D",
      "kind": "regulation",
      "number": "4D",
      "heading": "Modifications of paragraphs 29 and 31 of Schedule 29A",
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      "extent": null,
      "status": null,
      "parent": "part/2"
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      "status": null,
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    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Modifications to Part 4 of the Finance Act 2004 in respect of relevant non-UK schemes",
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      "status": null,
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    {
      "path": "regulation/6",
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      "number": "6",
      "heading": "Modification of section 165",
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      "path": "regulation/7",
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      "number": "7",
      "heading": "Modification of section 167",
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      "status": null,
      "parent": "part/3"
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      "path": "regulation/8",
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      "number": "8",
      "heading": "Modification of section 227",
      "url": "https://openlegislation.uk/pensions-schemes-application-of-uk-provisions-to-relevant-non-uk-schemes-regulations-2006/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
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      "path": "regulation/9",
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      "number": "9",
      "heading": "Modification of section 231",
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      "heading": "Modification of section 235",
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