The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013
Contracting out in relation to defined contribution pension schemes was abolished from 6th April 2012. The Finance Act 2013 (c. 29) made amendments to the pensions tax legislation in the Finance Act 2004 (c. 12) (“FA 2004”) to reflect this. These Regulations amend the Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171) for the same reason.
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Lifecycle
Department
Made
19 Jul 2013
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In force
12 Aug 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by sections 164(1)(f) and (2), and now exercisable by them, and 282(A1) of the Finance Act 2004.
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