The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011

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Extract

The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011

Statutory Instruments

Income Tax

Made

20 th July 2011

Laid before the House of Commons

21 st July 2011

Coming into force

11 th August 2011

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred on them by paragraph 14(2) and (15) of Schedule 18 to the Finance Act 2011(1) and section 251(1) of the Finance Act 2004(2) and now exercisable by them(3).

Citation, commencement and interpretation

1. These Regulations may be cited as the Registered Pension Schemes (Lif...

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