Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2011 come into force

Implementation date: 6 April 2011

The Regulations supplement the Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011 (SI 2011/732), by removing a tax charge where an individual, who is aged from 50 to 54, and who started drawing a pension before 6 April 2010, changes his or her pension provider after this date but before he or she is aged 55. The Regulations can be viewed on the UK legislation website.