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The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006
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Statutory Instruments
2006 No. 364
INCOME TAX
The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006
Made
16th February 2006
Laid before the House of Commons
17th February 2006
Coming into force
6th April 2006
(1)
2004 c. 12. Paragraph 3 has been amended by paragraph 51 of Schedule 10 to the Finance Act 2005 (c. 7).
(2)
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 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 read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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