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Statutory Instruments
INCOME TAX
Made
25th February 1997
Laid before the House of Commons
26th February 1997
Coming into force
19th March 1997
The Commissioners of Inland Revenue, in exercise of the power conferred on them by section 638(2) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1. These Regulations may be cited as the Personal Pension Schemes (Transfer Payments) (Amendment) Regulations 1997 and shall come into force on 19th March 1997.
2. In regulation 3(1)(b) of the Personal Pension Schemes (Transfer Payments) Regulations 1988(2) the words “to which an employer of the individual makes or has made contributions” shall be omitted.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
25th February 1997
(This note is not part of the Regulations)
These Regulations, which come into force on 19th March 1997, amend the Personal Pension Schemes (Transfer Payments) Regulations 1988 (S.I. 1988/1014) so as to remove the restriction that a transfer payment may only be made from a personal pension scheme to a retirement benefits scheme if an employer of the scheme member makes or has made contributions to the retirement benefits scheme. This enables a transfer payment to be made from a personal pension scheme to a free standing additional voluntary contributions scheme on and after the date on which these Regulations come into force.
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