The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011
1Citation and commencement
2Amendment of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007
3In regulation 1(2) (citation and commencement), for “These” substitute “Subject...
4After regulation 1(2) insert— (3) These Regulations have effect—
5In regulation 2(1) (interpretation) insert in the appropriate places— “armed...
6Excluded benefits
7Exclusions in respect of armed forces personnel

2011 No. 2281

Income Tax

The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 393B(3)(d) and (4A) of the Income Tax (Earnings and Pensions) Act 20031.