2005 No. 3448

INCOME TAX

The Registered Pension Schemes (Relief at Source) Regulations 2005

Made

Laid before the House of Commons

Coming into force

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 20041, and now exercisable by them2, make the following Regulations: