http://www.legislation.gov.uk/uksi/2013/1818/contents/made

The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013

en

King's Printer of Acts of Parliament

2018-03-02

INCOME TAX

Contracting out in relation to defined contribution pension schemes was abolished from 6th April 2012. The Finance Act 2013 (c. 29) made amendments to the pensions tax legislation in the Finance Act 2004 (c. 12) (“FA 2004”) to reflect this. These Regulations amend the Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171) for the same reason.