Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 and come into force on 6th April 2018.
(2) Regulation 3 has effect in relation to any interim claims for tax months ending on or after 5th April 2018.