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The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022
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Statutory Instruments
2022 No. 392
Income Tax
The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022
Made
28th March 2022
Laid before House of Commons
29th March 2022
Coming into force
6th April 2022
(1)
2004 c. 12; section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11), section 251 was amended by paragraph 47 of Schedule 10 to the Finance Act 2005 (c. 7), section 49 of the Finance Act 2010 (c. 13), paragraph 93 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30), and section 21(6) of the Finance (No. 2) Act 2015 (c. 33); there are other amending instruments but none are relevant.
(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 a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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