The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017
These Regulations amend the Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171) (“the 2009 Regulations”), which provides for a variety of payments to be authorised payments when made by registered pension schemes to or in respect of its members. Such payments do not attract a tax charge that applies when a registered pension scheme makes an unauthorised payment.