Occupational and Personal Pension Schemes (Authorised Payments) Amendment Regulations 2009 come into force
Implementation date: 1 December 2009
The Regulations add further categories of payments to the list of authorised payments that a registered pension scheme can make without being subject to tax. The new categories include payments of certain small sums or pensions. The Regulations can be viewed on the OPSI website. Guidance on the changes introduced is available on the HM Revenue and Customs website.