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The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendments) Regulations 2017

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Statutory Instruments

2017 No. 398

Income Tax

The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendments) Regulations 2017

Made

14th March 2017

Laid before the House of Commons

16th March 2017

Coming into force

6th April 2017

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 150(7) and (8) of the Finance Act 2004(1), and now exercisable by them(2), make the following Regulations.

(1)

2004 c. 12. Section 150(8) was amended by section 53 of the Finance Act 2013 (c. 29).

(2)

The functions of the Board of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that in so far as appropriate in consequence of section 5, a reference in an enactment to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

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