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

—

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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 16 Jul 2015 · 30 KB

Instrument

application/pdf · 16 Jul 2015 · 36 KB