# The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006, Introduction: Introductory text


inCome Tax
Made 6th December 2006
Laid before the House of Commons 7th December 2006
Coming into force 28th December 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred on them by paragraphs 11A(1)(c) and 15A(1)(b) of Schedule 36 to the Finance Act 2004, and in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to the Finance Act 2004, and section 113(1) of the Taxes Management Act 1970, and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2006/3261/introduction (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-amendment-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.