---
title: "The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014"
id: 73abc72e-1da5-4b0c-857f-ccbc3c3e5b79
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/1449
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/73abc72e-1da5-4b0c-857f-ccbc3c3e5b79
language: en
in_force_from: 2014-07-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/1449/data.xml
read_on: 2026-11-10
sha256: 9c168754f90ff2e54299dac45bc3bb457abb6252442042c0f7679eac6f6269f2
provisions: 3
---

# The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014

## Title and introductory text {#prelims}

2014 No. 1449
Income Tax
The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014
Made
4th June 2014
Laid before the House of Commons
6th June 2014
Coming into force
1st July 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 169(1B) of the Finance Act 2004 and now exercisable by them, and section 282(A1) of that Act.

## 1 Citation, commencement and effect {#regulation-1}

(1) These Regulations may be cited as the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014 and come into force on 1st July 2014.
(2) These Regulations have effect in respect of transfers made on or after 6th April 2014.

## 2 Amendment of the Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006 {#regulation-2}

(1) Regulation 4 (scheme pension payable by insurance company) of the Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006 is amended as follows.
(2) In table 1 (prescribed purposes – scheme pensions) insert at the end—
Paragraph 20(2), (3) and (5) of Schedule 36 (pre-commencement pensions) | To determine— (i) whether an individual has pre-commencement pension rights, (ii) whether an individual has a relevant existing pension.