Paragraph 1 Registered Pension Schemes (Relief at Source) Regulations 2005

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 2 para. 3 revoked by Finance Act 2025 s. 64(3)(a)(4)
• Sch. 2 para. 4 revoked by Finance Act 2025 s. 64(3)(a)(4)