Statutory Instruments
2013 No. 1742
Income Tax
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013
Made
11.07 a.m. on 19th July 2013
Laid before the House of Commons
22nd July 2013
Coming into force
12th August 2013
2004 c. 12; section 251(4) was amended by paragraph 47 of Schedule 10 to the Finance Act 2005 (c. 7) and section 251(5)(aa) was inserted by section 49 of the Finance Act 2010 (c. 13).
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that insofar as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10).