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Statutory Instruments

Volume 455: debated on Wednesday 10 January 2007

To ask the Chancellor of the Exchequer if he will list the statutory instruments (a) enacted and (b) published in draft under powers to make regulations in those parts of the Finance Act 2004 and Finance Act 2006 that relate to the tax regime for pensions. (110326)

A list of the statutory instruments that were enacted under powers included in the legislation on the new pensions regime in Finance Acts 2004 and 2006 has been placed in the Library of the House. All were published on the HMRC website in draft before enactment except for SI No. 1962 The Taxation of Pension Schemes (Transitional Provisions)(Amendment) Order 2006.