Registered Pension Schemes (Authorised Payments) Regulations 2009 come into force
Implementation date: 1 June 2009
The Regulations add categories of payments to the list of authorised payments that a registered pension scheme can make without attracting a charge to tax. These include commutations of certain small sums or pensions, payments made by pension schemes in error and payments which represent arrears of pension and lump sum made after the member has died. The Regulations can be viewed on the OPSI website.