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  2. Qualified Non-UK Pension Scheme - Wikipedia

    en.wikipedia.org/.../Qualified_Non-UK_Pension_Scheme

    A Qualifying Non-UK Pension Scheme (QNUPS) is a form of overseas pension scheme available to British citizens that reside permanently outside of the United Kingdom or who reside in the United Kingdom. If the QNUPS complies with specific HMRC regulations, it will be recognised as a QROPS (Qualifying Recognised Offshore Pension Scheme) which ...

  3. Qualifying recognised overseas pension scheme - Wikipedia

    en.wikipedia.org/wiki/Qualifying_Recognised...

    Note: Under US tax code and the double taxation agreement, a transfer from a UK-registered pension to another UK-registered pension is deemed to be qualifying. IRS Memorandum AM 2008-009 ( 21 August 2008 ) under Section 402(c)(4) means that with relation to tax, a transfer from a UK-registered pension outside of the original state (the UK) is ...

  4. Pensions in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Pensions_in_the_United_Kingdom

    Occupational pension schemes also flourished after the Second World War, with pensions becoming a key tool to attract and retain staff. [6] In the second half of the 20th century, there was a succession of legislative changes to protect pension scheme members, prevent abuse of the generous tax-reliefs available and prevent fraudulent activity.

  5. Section 50C of the Isle of Man Income Tax Act 1970 - Wikipedia

    en.wikipedia.org/wiki/Section_50C_of_the_Isle_of...

    The Income Tax (Pensions) (Temporary Taxation) Order 2010 (SD 807/10) amended the Income Tax Act 1970 [2] by inserting a new section 50C headed "50C Relief for certain personal and occupational pension schemes." The main characteristics of a 50C scheme are: it is available to residents and non-residents of the Isle of Man;

  6. List of statutory instruments of the United Kingdom, 2010

    en.wikipedia.org/wiki/List_of_statutory...

    The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations (SI 2010/51) The Policing and Crime Act 2009 (Commencement 2) Order (SI 2010/52) The M2 Motorway and the A2 Trunk Road (Brenley Corner – Junction 6) (Temporary Restriction of Traffic) Order (SI 2010/53)

  7. List of statutory instruments of the United Kingdom, 2009

    en.wikipedia.org/wiki/List_of_Statutory...

    The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order (SI 2009/2031) The Taxes and Duties (Interest Rate) (Amendment) Regulations (SI 2009/2032) The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations (SI 2009/2033)

  8. Category:Pensions in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Category:Pensions_in_the...

    Self-invested personal pension; Small Self Administered Scheme; Social Security Contributions and Benefits Act 1992; Stakeholder pension scheme; State Earnings-Related Pension Scheme; State Pension (United Kingdom) State Second Pension; Superannuation Act 1834; Superannuation Act 2010

  9. Pension systems by country - Wikipedia

    en.wikipedia.org/wiki/Pension_systems_by_country

    Mandatory occupational pension provision: Voluntary private collective pension provision; Voluntary private individual pension provision Georgia: Basic pension: N/A: N/A: N/A Germany: Social assistance: Social insurance system: Voluntary occupational pension insurance: Private pension schemes Hong Kong: Basic pension: Provident fund system: N/A ...

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