2022 No. 874 (C. 53)
Income Tax
The Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022
Made
The Treasury make these Regulations in exercise of the power conferred by paragraph 25 of Schedule 5 to the Finance Act 20211.
Citation1
These Regulations may be cited as the Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022.
Appointed Day2
1st August 2022 is appointed as the day on which the amendments made by Schedule 5 to the Finance Act 2021 come into force.
Scott MannCraig WhittakerTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)