2011 No. 1792

Income Tax

The Registered Pension Schemes (Prescribed Requirements of Flexible Drawdown Declaration) Regulations 2011

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 by sections 251(1)(a), (4)(b), (5) and 282(A1) of, and paragraphs 14E(1) and 24G(1) of Schedule 28 to, the Finance Act 20041 and now exercisable by them2.