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In force since 2014-07-01, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a change(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.
Propose a change(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.
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