The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018
These Regulations make amendments to the Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), which makes provision for relief from tax on payments made to scheme administrators of registered pension schemes under Part 4 of the Finance Act 2004 (c. 12).
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Lifecycle
Department
Made
07 Feb 2018
—
In force
06 Apr 2018
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 192(6), (7) and (8) of the Finance Act 2004and now exercisable by them.
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