The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016

Statutory Instruments

2016 No. 1036

Income Tax

The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016

Made

31st October 2016

Laid before the House of Commons

1st November 2016

Coming into force

1st December 2016

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 393B(3)(d) and (4A) of the Income Tax (Earnings and Pensions) Act 2003(1).

(1)

2003 c. 1; section 393B was inserted by section 249 of the Finance Act 2004 (c. 12). Section 393B(3) was amended by paragraphs 101 and 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 393B(4A) was inserted by paragraph 21 of Schedule 20 to the Finance Act 2007 (c. 11).