The Insurance Companies (Pensions Business) (Transitional Provisions) Regulations 1992
These Regulations, which come into force on 2nd October 1992, are made under paragraphs 4 and 5(4) of Schedule 19AB to the Income and Corporation Taxes Act 1988. Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991, and has effect in relation to accounting periods beginning on or after 2nd October 1992.