2011 No. 1797
Income Tax
The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011
Made 20th July 2011
Laid before the House of Commons 21st July 2011
Coming into force 11th August 2011

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 251(1)(a), (2), (4) and (5) of the Finance Act 2004, and now exercisable by them.
2004 c. 12.
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.