Statutory Instruments
2010 No. 651
Income Tax
The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2010
Made
8th March 2010
Laid before the House of Commons
10th March 2010
Coming into force
1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 220(5), 221(6), 224(9) and 256 of, and paragraphs 7(1)(b), 11A(1)(c), 12(1), 15A(1)(b) and 18(6) of Schedule 36 to the Finance Act 2004( 1 ), and now exercisable by them( 2 ), make the following Regulations:
Citation, commencement, application and interpretation
1. —(1) These Regulations may be cited as the Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2010 and shall come into force on 1st April 2010.
(2) These Regulations do not apply in relation to or in connection with a notice given before 1st April 2010 under regulation 22 of the 2006 Regulations.
(3) In these Regulations, “the 2006 Regulations” means the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 ( 3 ).
Amendments to the 2006 Regulations
2. —(1) The 2006 Regulations are amended as follows.
(2) The following are omitted—
(a) paragraph (4) of regulation 20 (procedure on review of notification after certificate issued);
(b) paragraph (4) of regulation 21 (procedure on review of notification after receipt of further information);
(c) regulation 22 (reviews of notifications: procedure to be followed);
(d) regulation 23 (appeals against notices under regulation 22).
(3) In sub-paragraph (b) of paragraph (1) of regulation 24, for “regulation 22” substitute “paragraph 1 of Schedule 36 to the Finance Act 2008( 4 )”.
Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
8th March 2010
2004 c.12 . Paragraphs 11A and 15A of Schedule 36 were inserted by paragraphs 38 and 41 of Schedule 23 to the Finance Act 2006 (c.25) . The references in subsection (1)(d) and (e) of section 256 to those paragraphs were inserted by paragraph 42 of that Schedule.
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11) . Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 2006/131 , amended by S.I. 2006/3261 ; there is another amending instrument which is not relevant.
2008 c.9 .