http://www.legislation.gov.uk/uksi/2018/5/contentsThe Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018texttext/xmlenStatute Law Database2019-01-28INCOME TAX2018-01-30These Regulations make amendments to the Registered Pension Schemes (Provision of Information) Regulations 2006 (S.I. 2006/567); and the Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006 (S.I. 2006/208).The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 20181Citation, commencement and effect2Amendments to the Registered Pension Schemes (Provision of Information) Regulations 20063In regulation 3 (provision of information by scheme administrator to...4In regulation 14ZA(3)(b) (information provided to member by scheme administrator...5In Regulation 14A (annual allowance: annual provision of information by...6Amendments to the Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 20067In Regulation 3AA(3)(b) (information provided to member of QROPS or...2018 No. 5Income TaxThe Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018Made8th January 2018Laid before the House of Commons9th January 2018Coming into force30th January 2018The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 169(4), (4A) and (8), 251 and 282(A1) of the Finance Act 2004 , and now exercisable by them .2004 c. 12. Section 169(4) was substituted, and section 169(4A) was inserted, by section 53(4) of the Finance Act 2013 (c. 29) and section 169(4) was amended by paragraph 92 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and section 53(7) of the Finance Act 2013; section 251 was amended by paragraph 47 of Schedule 10 to the Finance Act 2005 (c. 7), section 75(1) of the Finance Act 2009 (c. 10), paragraph 93 of Schedule 1 to the Taxation of Pensions Act 2014, section 21(6) of the Finance (No. 2) Act 2015 (c. 33), section 49 of the Finance Act 2010 (c. 13) and paragraph 93 of Schedule 1 to the Taxation of Pensions Act 2014; section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10).The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that insofar as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty's Revenue and Customs.
