The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013
These Regulations make amendments relating to Registered Pension Schemes, Recognised Overseas Pension Schemes and Qualifying Recognised Overseas Pension Schemes (“QROPS”).
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Lifecycle
Department
Made
06 Sept 2013
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In force
14 Oct 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133 of the Finance Act 1999and sections 150(8) and 251 of the Finance Act 2004and now exercisable by them, sections 169(4), (4A) and (4B)and 282(A1)of that Act, and paragraph 34B(8) of Schedule 36 to the Finance Act 2008.
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