Statutory Instruments

2013 No. 1740

Income Tax

The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013

Made

at 11.05 a.m. on 19th July 2013

Laid before the House of Commons

22nd July 2013

Coming into force

12th August 2013

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of powers conferred by paragraphs 15, 16(1) and 17(1) of Schedule 18 to the Finance Act 2011(1):

(1)

2011 c. 11; paragraphs 15, 16 and 17 of Schedule 18 were inserted by section 47 of the Finance Act 2013 (c. 29).