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The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 11
- Regulation 1
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1.—(1) These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 and come into force on 6th February 2017.
(2) The amendments in regulation 3 have effect in relation to—
(a)payments of lump sum death benefits made by registered pension schemes to trustees on or after 6th April 2016, and
(b)payments made by trustees to beneficiaries out of sums to which sub-paragraph (a) applies.
(3) The amendments in regulations 4 and 5 have effect for the tax year 2016-17 and subsequent years.
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