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The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013
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Statutory Instruments
2013 No. 1740
Income Tax
The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013
Made
at 11.05 a.m. on 19th July 2013
Laid before the House of Commons
22nd July 2013
Coming into force
12th August 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of powers conferred by paragraphs 15, 16(1) and 17(1) of Schedule 18 to the Finance Act 2011(1):
(1)
2011 c. 11; paragraphs 15, 16 and 17 of Schedule 18 were inserted by section 47 of the Finance Act 2013 (c. 29).
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