The Registered Pension Schemes (Relevant Annuities) (Amendment) Regulations 2012
These Regulations amend the Registered Pension Schemes (Relevant Annuities) Regulations 2006 (the “2006 Regulations”). The 2006 Regulations provide definitions for the terms “relevant annuity” and “annual amount” for the purposes of calculating the “basis amount” referred to in sections 165 and 167 of the Finance Act 2004 (“FA 2004”).
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Lifecycle
Department
Made
23 Nov 2012
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In force
21 Dec 2012
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 14(2) and 14(3) of Schedule 28 to the Finance Act 2004, and now exercisable by them, and section 282(A1) of the Finance Act 2004.
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