{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-27",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-27.json",
  "legislation": "uksi/2019/689",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006",
  "text": "(1) The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 are amended as follows.\n(2) In regulation 2(2)(d)(i) for “another” substitute “a”.\n(3) In regulation 3(2) for sub-paragraph (a) substitute—\n“(a) member States;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/206; relevant amending instruments are S.I. 2011/1043, S.I. 2012/884, S.I. 2017/398."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/689/regulation/27",
    "retrieved_at": "2026-10-28T22:43:10.253357+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."
}