The Registered Pension Schemes (Relevant Annuities) (Amendment) Regulations 2012
These Regulations amend the Registered Pension Schemes (Relevant Annuities) Regulations 2006 (the “2006 Regulations”). The 2006 Regulations provide definitions for the terms “relevant annuity” and “annual amount” for the purposes of calculating the “basis amount” referred to in sections 165 and 167 of the Finance Act 2004 (“FA 2004”).