Statutory Instruments

2001 No. 118

INCOME TAX

The Personal Pension Schemes (Conversion of Retirement Benefits Schemes) Regulations 2001

Made

23rd January 2001

Laid before the House of Commons

24th January 2001

Coming into force

6th April 2001

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by paragraphs 2 and 4 of Schedule 23ZA to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1. Schedule 23ZA was inserted by paragraph 27 of Schedule 13 to the Finance Act 2000 (c. 17).