2015 No. 633

Income Tax

The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2015

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 3(2B) and (2C), 6(1B) and (1C), 17(3) and (4) and 20(1B) and (1C) of Schedule 28 to the Finance Act 20041 and now exercisable by them2 and paragraphs 27C(2) and (3) and 27H(2) and (3) of that Schedule3.