The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment No. 2) Regulations 2015
These Regulations amend the Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006 (S.I. 2006/499) (“the 2006 Regulations”) to reflect the additional pensions flexibilities in relation to annuities introduced by Schedule 4 to the Finance Act 2015 (c. 11).
Lifecycle
Department
Made
15 Jul 2015
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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 paragraphs 27AA(3) and (4) and 27FA(3) and (4) of Schedule 28 to the Finance Act 2004and paragraph 3(4) of Schedule 4 to the Finance Act 2015.
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