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Amendment of regulation 1.B.3
This section has no associated Explanatory Memorandum
19. In paragraph (3A) of regulation 1.B.3 (provision of information relevant for tax purposes)()—
(a)after “to the 2011 Act” insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”;
(b)after “Regulations 2011” insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013()”.
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