The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017
These Regulations amend the Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171) (“the 2009 Regulations”), which provides for a variety of payments to be authorised payments when made by registered pension schemes to or in respect of its members. Such payments do not attract a tax charge that applies when a registered pension scheme makes an unauthorised payment.
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Lifecycle
Department
Made
14 Mar 2017
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In force
06 Apr 2017
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(1)(f) of the Finance Act 2004, and now exercisable by them.
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