Regulation 16 Amendment of regulation J9

In regulation J9 (commutation of benefits)—

(a)

in paragraph (1) for “Finance Act 2004” substitute “2004 Act or falls within regulation 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009^f1”; and

(b)

in paragraph (3) for “Finance Act 2004” substitute “2004 Act”.

Annotations

Footnotes

f1: S.I. 2009/1171. Regulation 12 was amended by paragraph 17 of Schedule 20 to the Finance Act 2007 (c.11).