The Registered Pension Schemes (Authorised Payments — Arrears of Pension) Regulations 2006
1Citation and commencement
2Payment of arrears of pension to be an authorised payment

2006 No. 614

INCOME TAX

The Registered Pension Schemes (Authorised Payments — Arrears of Pension) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(f) of the Finance Act 20041 and now exercisable by them2.