The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) (Amendment) Regulations 2011
These Regulations amend the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997 (S.I. 1997/785) to take account of changes made to the taxation of pension scheme contributions by the Finance Act 2011 (c. 11), which came into force on 19 July 2011, and has effect for the tax year 2011-2012 and subsequent tax years.