The Registered Pension Schemes (Audited Accounts) (Specified Persons) (Amendment) Regulations 2015
These Regulations amend the Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005 (S.I. 2005/3456) (”the principal Regulations”) which prescribe the persons who may be the auditors of the accounts of a registered pension scheme under section 250(6) of the Finance Act 2004 (c. 12) (“the Act”).
Lifecycle
Department
Made
15 Jul 2015
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In force
01 Sept 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 250(6) and 282(A1) of the Finance Act 2004and now exercisable by them:
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