# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Introduction: Introductory text


INCOME TAX
Made 14th December 2005
Laid before the House of Commons 15th December 2005
Coming into force 6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by sections 254(4)(b), (6) and (7) and 255 of the Finance Act 2004 make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2005/3454/introduction (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.