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


INCOME TAX
Made 25th January 2006
Laid before the House of Commons 26th January 2006
Coming into force 6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs, 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, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2006/131/introduction (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.