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Regulation 31 The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010I1

United Kingdom

(1)

The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010f1 are amended as follows.

(2)

In regulation 6(4)(a) for “another” substitute “a”.

Annotations

Commencement

I1

Reg. 31 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

Footnotes

f1

S.I. 2010/51.