# The Occupational Pension Schemes (Maximum Rate Lump Sum) Regulations 1987, Introduction: Introductory text


INCOME TAX
Made 26th August 1987
Coming into force 28th August 1987
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 20(4) of Schedule 3 to the Finance (No.2) Act 1987, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1987/1513/introduction (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-maximum-rate-lump-sum-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.