The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

United Kingdom Legislation - Statutory Instrument (December 2005)

Coming into force on the 06/04/2006, S.I. 2005/3454
Permanent Link: http://vlex.co.uk/vid/registered-schemes-accounting-assessment-28447665

Id. vLex: VLEX-28447665

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Core Citations:

COMMENTED by
The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (Note)

EXTENDED by
The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (Memo)

Extract:

The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

STATUTORY INSTRUMENTS

2005 No. 3454

INCOME TAX

The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

Made 14th December 2005

Laid before the House of Commons 15th December 2005

Coming into force 6th April 2006

The Commissioners for Her Majesty's Revenue and Customs, in exercise of the powers conferred upon them by sections 254(4)(b), (6) and (7) and 255 of the Finance Act 2004[1] make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 and shall come into force on 6th April 2006.

Interpretation

2. -(1) In these Regulations-

"the Act" means the Finance Ac...

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