The Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) (Amendment) Regulations 2007
These Regulations amend the Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) Regulations 2006 (“the 2006 Regulations”). These are essentially consequential amendments required as a result of changes to the Finance Act 2004, which contains the main tax provisions relating to pensions.