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The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000

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Statutory Instruments

2000 No. 2315

INCOME TAX

The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000

Made

29th August 2000

Laid before the House of Commons

31st August 2000

Coming into force

1st October 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 639(2A) and (5) and 646C of the Income and Corporation Taxes Act 1988(1) and sections 132(1)(a), (2)(a), (3)(a) and (8) and 133(1) and (2) of the Finance Act 1999(2), hereby make the following Regulations:

(1)

1988 c. 1. Section 639 was amended by paragraph 15 of Schedule 13 to the Finance Act 2000 (c. 17) (“Schedule 13”). Section 646C was inserted by paragraph 22(1) of Schedule 13.

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