- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
1.—(1) These Regulations may be cited as the Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011 and come into force on 11th August 2011.
(2) The amendments made by regulations 2, 3, 4, 5, 6, 8(2), (3) and (5) and 12(2) have effect for the tax year 2011–12 and subsequent tax years.
(3) The amendment made by regulation 7 has effect in relation to lump sums paid on or after 6th April 2011.
(4) The amendment made by regulation 8(4) has effect in relation to payments made on or after 6th April 2012.
(5) The amendment made by regulation 8(6) has effect in relation to any payment of pension made in respect of a member who died on or after 6th April 2011.
(6) The amendment made by regulation 10(2)(b) has effect subject to regulation 11.
(7) The amendments made by regulation 12(3) and (4) have effect in relation to pension input periods(1) ending in the tax year 2011-12 and subsequent tax years.
Pension input periods are defined in section 238 of the Finance Act 2004.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: