# The Pension Scheme Surpluses (Valuation) Regulations 1987, Introduction: Introductory text


INCOME TAX
Made 13th March 1987
Laid before the House 16th March 1987
Coming into force 6th April 1987
The Commissioners of Inland Revenue in exercise of the powers conferred on them by Part II of Schedule 12 to the Finance Act 1986 hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1987/412/introduction (the official version)
Page: https://openlegislation.uk/pension-scheme-surpluses-valuation-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.