Amendment of regulation T2A
This section has no associated Explanatory Memorandum
12.—(1) Regulation T2A (deduction of tax: further provisions) is amended as follows.
(2) In paragraph (8A)(1)—
(a)after “to the 2011 Act” insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”;
(b)in paragraph (a), after “Regulations 2011” insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013(2)”.
(3) In paragraph (9), after “paragraph (8)” insert “or (8A)”.
(4) In paragraph (10), after “paragraph (8)” insert “or (8A)”.
(1)
Paragraph (8A) was inserted by S.I. 2012/610 (regulations 2 and 7).
(2)