Related Commentary  

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

History

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obligations arising in connection with tax years beginning before 6 April 2016 (and for savings purposes, references to repealed provisions of the Pension Schemes Act 1993 are to be read as though such provisions were still in force).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:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.