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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 and come into force on 6th April 2015.

(2)

The amendments in regulation 3(2) have effect in relation to changes in the legal structure of a registered pension scheme which take effect on or after 6th April 2015.

(3)

The amendments in regulation 3(3) have effect in relation to changes in the number of members of a registered pension scheme on or after 6th April 2015.

(4)

The amendments in regulations 4 to 9 have effect in relation to the tax year 2015-16 and subsequent years.

(5)

The amendments in regulation 10 have effect in relation to recognised transfers made on or after 6th April 2015.