1.—(1) These Regulations may be cited as the Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011 and come into force on 11th August 2011.
(2) The amendments made by regulations 2, 3, 4, 5, 6, 8(2), (3) and (5) and 12(2) have effect for the tax year 2011–12 and subsequent tax years.
(3) The amendment made by regulation 7 has effect in relation to lump sums paid on or after 6th April 2011.
(4) The amendment made by regulation 8(4) has effect in relation to payments made on or after 6th April 2012.
(5) The amendment made by regulation 8(6) has effect in relation to any payment of pension made in respect of a member who died on or after 6th April 2011.
(6) The amendment made by regulation 10(2)(b) has effect subject to regulation 11.
(7) The amendments made by regulation 12(3) and (4) have effect in relation to pension input periods(1) ending in the tax year 2011-12 and subsequent tax years.
Pension input periods are defined in section 238 of the Finance Act 2004.