The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018
1Citation, commencement and effect
2Amendments to the Registered Pension Schemes (Relief at Source) Regulations 2005
3In regulation 10 (interim claims)— (a) in paragraph (1) for...
4After regulation 15 (information) insert— Annual return of information (1) In relation to any year of assessment the scheme...

2018 No. 150

Income Tax

The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 192(6), (7) and (8) of the Finance Act 20041 and now exercisable by them2.