Regulation 1 Citation, commencement and effect

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

These Regulations may be cited as the Registered Pension Schemes (Authorised Payments) Regulations 2009 and shall come into force on 1st June 2009.

(2)

These Regulations shall have effect—

(a)

for payments of a description within Part 2, in relation to payments made on or after 1st December 2009; and

(b)

for payments of a description within Part 3 or Part 4, in relation to payments made on or after 6th April 2006^f1.

Annotations

f1: Section 164(2)(d) provides that regulations made under subsection (1)(f) may include provision having effect in relation to times before they are made if it does not increase any person’s liability to tax.