The Registered Pension Schemes (Relief at Source) Regulations 2005

Statutory Instruments

2005 No. 3448

INCOME TAX

The Registered Pension Schemes (Relief at Source) Regulations 2005

Made

14th December 2005

Laid before the House of Commons

15th December 2005

Coming into force

6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 192(6), (7) and (8) of the Finance Act 2004(1), and now exercisable by them(2), make the following Regulations:

(1)

2004 c. 12.

(2)

The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) provides that, so far as appropriate in consequence of section 5, references to the former Commissioners are to be read as references to the new Commissioners.