Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011 come into force

Implementation date: 11 August 2011

The Regulations set out the information that an individual must include in a notice requesting his or her pension scheme administrator to pay the individual's annual allowance charge in return for a consequential reduction to the individual's pension benefits. The Regulations can be viewed on the UK legislation website.