Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009 come into force

Implementation date: 11 December 2009

The Regulations remove the requirement of any pension scheme rule that requires the agreement of HM Revenue and Customs (HMRC) to make any modification to a scheme rule. Since 6 April 2006, there has been no requirement for amendments to pension scheme rules to be approved by HMRC. The Regulations have effect from 6 April 2006 until the end of the tax year 2010/11. The Regulations can be viewed on the OPSI website.