The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005 (Note)

United Kingdom Legislation - Explanatory Note (December 2005)

Coming into force on the 06/04/2006
Permanent Link: http://vlex.co.uk/vid/registered-restriction-employers-relief-28447677

Id. vLex: VLEX-28447677

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Core Citations:

COMMENT
The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005

Extract:

The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005 (Note)

Section 196A of the Finance Act 2004 provided that Regulations could be made restricting the ex...



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