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The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011
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Statutory Instruments
2011 No. 2281
Income Tax
The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011
Made
14th September 2011
Laid before the House of Commons
14th September 2011
Coming into force
7th October 2011
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 393B(3)(d) and (4A) of the Income Tax (Earnings and Pensions) Act 2003(1).
(1)
2003 c. 1. Sections 393 to 393B were inserted by way of substitution for section 393 as originally enacted by section 249(3) of the Finance Act 2004 (c.12). Section 393B(3)(d) was subsequently amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) so that the power to make regulations is vested in the Commissioners for Her Majesty’s Revenue and Customs. Subsection (4A) of section 393B was inserted by paragraph 21 of Schedule 20 to the Finance Act 2007 (c.11).
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