The Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment) (Amendment) Regulations 2013
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King's Printer of Acts of Parliament
2014-11-17
INCOME TAX
These Regulations make amendments to the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (“the 2005 Regulations”) and the Pension Schemes (Reduction in Pension Rates) Regulations 2006 (“the 2006 Regulations”).
Ruth OwenJim HarraTwo of the Commissioners for Her Majesty’s Revenue and Customs