Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018 and come into force on 30th January 2018.
(2) The amendments in regulation 3 have effect for the tax year 2018-19 and subsequent years.
(3) The amendments in regulations 4, 5 and 7 have effect for the tax year 2017-18 and subsequent tax years.