Regulation 2 Scope of these Regulations

(1)

These Regulations apply in circumstances where—

(a)

subsection (2) or (3) of section 196A applies (or both do); and

(b)

the condition in paragraph (2) is not satisfied.

(2)

The condition in this paragraph is that, in such of those subsections as apply—

(a)

the employer-financed retirement benefits scheme referred to is a recognised overseas pension scheme within the meaning in section 150(8); and

(b)

the individual referred to would be a relevant migrant member of that scheme by virtue of paragraph 4 of Schedule 33 to the Finance Act 2004, or regulations made under sub-paragraph (c) of that paragraph, modified as follows—

(i)

in paragraph 4, in the words preceding sub-paragraph (a), omit “in relation to any contributions,”;

(ii)

in sub-paragraph (b) for “the time when the contributions are paid” substitute “the employer’s period of account which is in question”; and

(iii)

omit sub-paragraph (d).