The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005
1Citation and commencement
2Specified descriptions of persons in relation to the audit of registered pension scheme accounts
3Circumstances in which a person specified under regulation 2 is not to audit scheme accounts

2005 No. 3456

INCOME TAX

The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 250(6) of the Finance Act 20041, and now exercisable by them2, make the following Regulations: