RPSM13102400 - Technical Pages: International: Application of charges to non-UK schemes: Annual allowance: Regulation- making powers
Regulation-making powers
| [Para 12, Sch 34] |
HMRC has regulation-making powers in relation to the
annual allowance charging provisions. These
regulations can adapt the annual allowance provisions as they apply
to a currently-relieved member of a currently-relieved non-UK
pension scheme. The regulations can apply retrospectively, confer
discretion on HMRC and make different provision for different
cases.
Further information about the modification of legislation and
about HMRC's discretionary power is provided at
RPSM13102700 onwards.
| Glossary ( RPSM20000000) |
