2012 No. 522

Income Tax

The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2012

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 section 164(1)(f) and (2) of the Finance Act 20041, and now exercisable by them2: