Statutory Instruments

2018 No. 150

Income Tax

The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018

Made

7th February 2018

Laid before the House of Commons

8th February 2018

Coming into force

6th April 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 192(6), (7) and (8) of the Finance Act 2004(1) and now exercisable by them(2).

(1)

2004 c. 12.

(2)

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.