Regulation 12 Amendment of regulation T2A
(1)
Regulation T2A (deduction of tax: further provisions) is amended as follows.
(2)
In paragraph (8A)f1—
(a)
after “to the 2011 Act” insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”;
(b)
in paragraph (a), after “Regulations 2011” insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013f2”.
(3)
In paragraph (9), after “paragraph (8)” insert “or (8A)”.
(4)
In paragraph (10), after “paragraph (8)” insert “or (8A)”.
Annotations
Footnotes
- f1
-
Paragraph (8A) was inserted by S.I. 2012/610 (regulations 2 and 7).
- f2