The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) 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 pension flexibilities introduced by the Taxation of Pensions Act 2014 (c. 30).
Lifecycle
Department
Made
10 Mar 2015
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In force
06 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 3(2B) and (2C), 6(1B) and (1C), 17(3) and (4) and 20(1B) and (1C) of Schedule 28 to the Finance Act 2004and now exercisable by themand paragraphs 27C(2) and (3) and 27H(2) and (3) of that Schedule.
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