The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012

Statutory Instruments

2012 No. 884

Income Tax

The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012

Made

20th March 2012

Laid before the House of Commons

21st March 2012

Coming into force

6th April 2012

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999(1), sections 135 and 136 of the Finance Act 2002(2) and sections 150(7) and (8), 169(4) and 251(1) and (4) of, and paragraph 5(2) of Schedule 33 and paragraph 51(4) of Schedule 36 to, the Finance Act 2004(3) and now exercisable by them (4), make the following Regulations:

(1)

1999 c. 16; section 132 was amended by the Communications Act 2003 (c. 21), Schedule 17, paragraph 156 and by S.I. 2011/1043, article 6.

(2)

2002 c. 23; section 135 was amended by the Commissioners of Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 94 and 95, by the Finance Act 2007 (c. 3), section 93 and by S.I. 2011/1043, article 6.

(3)

2004 c. 12. Section 150 was amended by S.I. 2007/1388, Schedule 1, paragraphs 106 and 108. Section 169 was amended by the Finance Act 2005 (c. 7), Schedule 10, paragraphs 1 and 36 and by the Finance Act 2011 (c. 11), Schedule 16, paragraphs 62 and 66. Section 251 was amended by the Finance Act 2005, Schedule 10, paragraphs 1 and 47 and by the Finance Act 2010 (c. 13), section 49. Schedule 33 was amended by the Finance Act 2005, Schedule 10, paragraphs 1 and 46, by the Finance Act 2006 (c. 25), Schedule 23, paragraphs 1 and 32 and by S.I. 2009/56, Schedule 1, paragraphs 419 and 435. Schedule 36 was amended by the Finance Act 2005, Schedule 10, paragraphs 1 and 55.

(4)

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. 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.