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The Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016

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1.—(1) These Regulations may be cited as the Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016 and come into force on 8th November 2016

(2) These Regulations have effect in relation to reductions in payments of scheme pensions(1) made on or after 6th April 2016.

(1)

Scheme pension has the meaning given in paragraph 2 of Schedule 28 to the Finance Act 2004. Paragraph 2 of Schedule 28 was amended by sections 101 and 104 of and Schedules 10 and 11 to the Finance Act 2005, section 161 of and Schedule 23 to the Finance Act 2006, section 70 of and Schedule 20 to the Finance Act 2007 (c.11), section 51 of the Finance Act 2013 (c.29), the Tax and Civil Partnership Regulations S.I.2007/493 and section 20 of the Finance Act 2016.

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