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Statutory Instruments

2006 No. 571

INCOME TAX

The Registered Pension Schemes (Authorised Member Payments) (No. 2) Regulations 2006

Made

9th March 2006

Laid before the House of Commons

10th March 2006

Coming into force

6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(f) of the Finance Act 2004( 1 ), and now exercisable by them( 2 )

Citation and commencement

1. These Regulations may be cited as the Registered Pension Schemes (Authorised Member Payments) (No. 2) -Regulations 2006 and shall come into force on 6th April 2006.

Payments which are authorised member payments

2. A payment which satisfies the conditions in article 38(1), 39(1), 40(1) or 41(1) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006( 3 ) is a payment which a registered pension scheme is authorised to make.

David Varney

Paul Gray

Two of the Commissioners for Her Majesty’s Revenue and Customs

9th March 2006

( 1 )

2004 c. 12 .

( 2 )

The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments

( 3 )

S.I. 2006/572 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Registered Pension Schemes (Authorised Member Payments) (No. 2) Regulations 2006 (2006/571)

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