
1 
These Regulations may be cited as the Occupational Pension Schemes (Transitional Provisions) (Amendment No. 2) Regulations 1996, shall come into force on 13th January 1997 but shall take effect as from 1st January 1997.
2 
In regulation 4ZA(2)(b)(ii) of the Occupational Pension Schemes (Transitional Provisions) Regulations 1988 for the words “on or after 1996” there shall be substituted the words “on or after 1st January 1997”.
A M W Battishill
G H Bush
Two of the Commissioners of Inland Revenue
20th December 1996