1.—(1) These Regulations may be cited as the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 and come into force on 1st August 2012.
(2) The amendments made by regulations 3 to 5 have effect for the tax year 2011-12 and subsequent tax years.
(3) The amendments made by paragraphs (2) to (4) and (8) of regulation 6 have effect in relation to any lump sum to which a person becomes entitled for the purposes of Part 4 of the Finance Act 2004 on or after 6th April 2011.
(4) The amendments made by paragraphs (5) to (7) of regulation 6 have effect in relation to any lump sums paid on or after 6th April 2011.