qualifying recognised overseas pension scheme
- qualifying recognised overseas pension scheme
-
qualifying recognised overseas pension scheme (QROPS)
An overseas pension scheme that HM Revenue & Customs (HMRC) recognises as eligible to receive transfers from registered pension schemes in the UK. To be a QROPS, a scheme must meet various prescribed conditions. Among other points, these relate to the location in which it is established, how it is regulated, and the benefits it pays.
Practical Law Dictionary. Glossary of UK, US and international legal terms.
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2010.
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