Regulation 11BB Information provided by members to scheme administrators: overseas transfersF1
United Kingdom
Paragraph (2) applies where—
a recognised transfer is made by a registered pension scheme to a qualifying recognised overseas pension scheme, and
Each time during the relevant period for the transfer that the member—
becomes resident in a country or territory, or
ceases to be resident in a country or territory,
the member must, within 60 days after the date that happens, inform the scheme administrator of the registered pension scheme that it has happened.
In a case where the 60 days mentioned in paragraph (2) ends with a day earlier than 30 June 2017, paragraph (2) is to be treated as requiring the information to be given no later than 30 June 2017.
Annotations
Textual amendments
- F1
Reg. 11BB inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(5) (with Sch. 4 para. 24(8))
- F2
Word in reg. 11BB(1)(b)(i) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 114(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F3
Words in reg. 11BB(1)(b)(ii) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 114(b)(i), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F4
Words in reg. 11BB(1)(b)(ii) omitted (with effect in accordance with s. 32(6) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 32(5)(a)(6) (with s. 32(7)(8))
- F5
Words in reg. 11BB(1)(b)(ii) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 114(b)(ii), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)