The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2010

• Citation: S.I. 2010/651
• Sections: 2

Section 1 Citation, commencement, application and interpretation

(1) These Regulations may be cited as the Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2010 and shall come into force on 1st April 2010.

(2) These Regulations do not apply in relation to or in connection with a notice given before 1st April 2010 under regulation 22 of the 2006 Regulations.

(3) In these Regulations, “the 2006 Regulations” means the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 .

Section 2 Amendments to the 2006 Regulations

(1) The 2006 Regulations are amended as follows.

(2) The following are omitted—

(a) paragraph (4) of regulation 20 (procedure on review of notification after certificate issued);

(b) paragraph (4) of regulation 21 (procedure on review of notification after receipt of further information);

(c) regulation 22 (reviews of notifications: procedure to be followed);

(d) regulation 23 (appeals against notices under regulation 22).

(3) In sub-paragraph (b) of paragraph (1) of regulation 24, for “regulation 22” substitute “paragraph 1 of Schedule 36 to the Finance Act 2008 ”.