The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) (Amendment) Regulations 2019

Statutory Instruments

2019 No. 773

Income Tax

The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) (Amendment) Regulations 2019

Made

2nd April 2019

Laid before the House of Commons

3rd April 2019

Coming into force

25th April 2019

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 169 of the Finance Act 2004(1) and now exercisable by them(2).

(1)

2004 c. 12. Section 169 was amended by Schedule 10 to the Finance Act 2005 (c. 7), Schedule 16 to, and section 65 of, the Finance Act 2011 (c. 11), section 53(3) of the Finance Act 2013 (c. 29), Schedule 1 to the Taxation of Pensions Act 2014 (c. 30), and Schedule 4 to the Finance Act 2017 (c. 10) (“FA 2017”).

(2)

The functions of the Commissioners 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 it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.