The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006
These Regulations, which amend the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 (S.I. 2006/131) (“the principal Regulations”), have been made as a result of the inclusion of certain provisions in the Finance Act 2006 (c. 25). Paragraph 38 of Schedule 23 to the Finance Act 2006 inserts a new paragraph 11A into Schedule 36 to the Finance Act 2004 (c. 12), and paragraph 41 of Schedule 23 to the Finance Act 2006 inserts a new paragraph 15A into Schedule 36 to the Finance Act 2004.