keep The Pension Schemes (Relevant Migrant Members) Regulations 2006
These Regulations define the prescribed condition for a 'relevant migrant member' under Schedule 33 to the Finance Act 2004, relating to tax relief on pension contributions. They specify that an individual qualifies if they were entitled to tax relief on pension contributions in the 10 years before their UK residence period under the law of their former country of residence.
Without a clear statutory definition, determining which migrant members qualify for this specific pension tax relief would be arbitrary and subject to dispute, creating greater uncertainty for both individuals and pension schemes. The compliance burden is minimal - it simply provides a mechanical 10-year lookback test. Removing this would not reduce government intervention in pensions but would merely eliminate the clarity that allows the existing framework to function predictably.