The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2011

Statutory Instruments

2011 No. 733

Income Tax

The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2011

Made

14th March 2011

Laid before the House of Commons

15th March 2011

Coming into force

6th April 2011

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 169(1B), (1D) and (1E) of and 282(A1) of, and paragraphs 3(2B), 3(2C), 6(1B) and 6(1C) of Schedule 28 to, the Finance Act 2004 (1), and now exercisable by them (2).

(1)

2004 c. 12.

(2)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2)(a) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.