Related Commentary  

54  [Omitted by SI 2016/352, reg. 14.]


Reg. 54 omitted by SI 2016/352, reg. 14, with effect from 6 April 2016, subject to savings in relation to rights or obligations arising in connection with tax years beginning before 6 April 2016 (and for savings purposes, references to repealed provisions of the Pension Schemes Act 1993 are to be read as though such provisions were still in force). Former reg. 54 read as follows:

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