2022 No. 874 (C. 53)

Income Tax

The Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022

Made

26th July 2022

The Treasury make these Regulations in exercise of the power conferred by paragraph 25 of Schedule 5 to the Finance Act 2021( 1 ).

Citation

1. These Regulations may be cited as the Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022.

Appointed Day

2. 1st August 2022 is appointed as the day on which the amendments made by Schedule 5 to the Finance Act 2021 come into force.

Scott Mann

Craig Whittaker

Two of the Lords Commissioners of Her Majesty’s Treasury

26th July 2022

( 1 )

2021 c. 26 .

1. Citation

2. Appointed Day

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022 (2022/874)

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