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

—

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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 16 Jul 2015 · 35 KB

Instrument

application/pdf · 16 Jul 2015 · 38 KB