# The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014, Introduction: Introductory text


Income Tax
Made 21st July 2014
Laid before the House of Commons 22nd July 2014
Coming into force 1st September 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by section 255 of the Finance Act 2004 and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2014/1928/introduction (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.