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Section 271A: Qualifying non-UK pension scheme

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part IX: MISCELLANEOUS AND SUPPLEMENTARY

For the purposes of this Act "qualifying non-UK pension scheme" means a pension scheme (other than a registered pension scheme) which—

is established in a country or territory outside the United Kingdom, and
satisfies any requirements prescribed for the purposes of this section by regulations made by the Commissioners for Her Majesty's Revenue and Customs.

"Pension scheme" has the same meaning as in Part 4 of the Finance Act 2004 (see section 150 of that Act).

Regulations under this section may include provision having effect in relation to times before the regulations are made if it does not increase any person's liability to tax.

The power to make regulations under this section is exercisable by statutory instrument, which is subject to annulment in pursuance of a resolution of the House of Commons.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.