http://www.legislation.gov.uk/uksi/2005/3448/regulation/1/made
The Registered Pension Schemes (Relief at Source) Regulations 2005
Income tax
Tax
Income
Pensions
Occupational pensions
King's Printer of Acts of Parliament
2018-03-21
INCOME TAX
These Regulations make provision for relief from tax on payments made to scheme administrators of registered pension schemes under Part 4 of the Finance Act 2004 (c. 12).
The Registered Pension Schemes (Relief at Source) Regulations 2005
reg. 15A(3)(b)(vii)
The Devolved Income Tax Rates (Consequential Amendments) Order 2019
art. 9(2)(a)
art. 1(1)
The Registered Pension Schemes (Relief at Source) Regulations 2005
reg. 15A(3)(b)(ix)
The Devolved Income Tax Rates (Consequential Amendments) Order 2019
art. 9(2)(b)
art. 1(1)
The Registered Pension Schemes (Relief at Source) Regulations 2005
reg. 15A(3)(b)(xi) and word
The Devolved Income Tax Rates (Consequential Amendments) Order 2019
art. 9(2)(c)
art. 1(1)
The Registered Pension Schemes (Relief at Source) Regulations 2005
reg. 10(5)-(10)
The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018
reg. 3(c)
reg. 1
The Registered Pension Schemes (Relief at Source) Regulations 2005
reg. 15A
The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018
reg. 4
reg. 1
Citation and commencement1
These Regulations may be cited as the Registered Pension Schemes (Relief at Source) Regulations 2005 and shall come into force on 6th April 2006.