SI 2022/723 The Registered Pension Schemes (Authorised Member Payments) Regulations 2022

Published on: 30 June 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations enable assets held within registered pension schemes which are “dormant” to be transferred out of the pension scheme into a reclaim fund without incurring unauthorised payments charges.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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