The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009
These Regulations make a modification to the rules of registered pension schemes, which immediately before 6th April 2006 were pension schemes described in paragraph 1(1) of Schedule 36 to the Finance Act 2004 (“existing pension schemes”), to allow any provision which would have required the agreement of the Inland Revenue or Her Majesty’s Revenue and Customs to make an amendment to a rule of a scheme to be disregarded in so far as that provision requires such agreement.