Qualifying Recognised Overseas Pension Scheme definition

Qualifying Recognised Overseas Pension Scheme means a pension scheme which is treated as a qualifying recognised overseas pension scheme for the purposes of section 169 of the Finance Act 2004;
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Qualifying Recognised Overseas Pension Scheme has the meaning given to it in section 169(2) of the Act; “Registered Scheme” a registered pension scheme within the meaning of section 153 of the Act;
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Qualifying Recognised Overseas Pension Scheme means a qualifying recognised overseas pension scheme as defined in section 169 of the Finance Act 2004;
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Examples of Qualifying Recognised Overseas Pension Scheme in a sentence

  • Qualifying Recognised Overseas Pension Scheme: A non-UK based pension scheme which can receive Transfer Out payments from a SIPP without penal tax treatment under pension tax laws.


More Definitions of Qualifying Recognised Overseas Pension Scheme

Qualifying Recognised Overseas Pension Scheme means an overseas pension scheme for which the scheme manager has signed an undertaking to inform HMRC if the scheme ceases to be a recognised overseas pension scheme and comply with any prescribed information requirements imposed on the scheme manager by HMRC.
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Related to Qualifying Recognised Overseas Pension Scheme

  • Pension Schemes means the Nord Anglia Joint Pension Scheme, the Wyburn School Limited Pension Life Assurance Scheme (1985) and the Lifetime Pension Scheme, and “Pension Scheme” means any one of them.

  • Pension Scheme means the superannuation scheme continued by section 29(c) of the Act;

  • personal pension scheme means a personal pension scheme which--

  • Qualifying week means the 15th week before the expected week of childbirth.

  • Qualifying tax rate means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to a municipal corporation with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan. If different tax rates applied for different taxable years, then the “qualifying tax rate” is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the municipal corporation each year with respect to the nonqualified deferred compensation plan.