The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006
1Citation, commencement and interpretation
2Amendment of the principal Regulations: general
3Amendment of regulation 2 of the principal Regulations
4Insertion of regulation 3A in the principal Regulations
5Insertion of regulation 4A in the principal Regulations
6Substitution of regulation 10 of the principal Regulations
7Substitution of regulation 13 of the principal Regulations
8Amendment of regulation 14 of the principal Regulations
9Insertion of regulation 14A in the principal Regulations

2006 No. 3261

inCome Tax

The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006

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 on them by paragraphs 11A(1)(c) and 15A(1)(b) of Schedule 36 to the Finance Act 20041, and in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to the Finance Act 20042, and section 113(1) of the Taxes Management Act 19703, and now exercisable by them4.