# The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996, Introduction: Introductory text


INCOME TAX
Made 9th December 1996
Laid before the House of Commons 11th December 1996
Coming into force 1st January 1997
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) and (2A) of Schedule 23 to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1996/3115/introduction (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.