The Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016
1Citation, commencement and effect
2Appointed day in respect of amendments made to Part 1 of Schedule 28 to the Finance Act 2004
3Pensions bridging: Pensionable age on or before 5th April 2016
4Pensions bridging: Pensionable age on or after 6th April 2016

2016 No. 1005

Income Tax

The Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016

Made

Laid before 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 paragraph 2(4)(h) and (8) of Schedule 28 to the Finance Act 2004 1, and section 20(6) of the Finance Act 20162 and now exercisable by them3.