These Regulations make amendments to the Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), which makes provision for relief from tax on payments made to scheme administrators of registered pension schemes under Part 4 of the Finance Act 2004 (c. 12).
Link: The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018
Source: Legislation .gov.uk
