
1 
These Regulations may be cited as the Personal Pension Schemes (Transfer Payments) (Amendment) Regulations 1997 and shall come into force on 19th March 1997.
2 
In regulation 3(1)(b) of the Personal Pension Schemes (Transfer Payments) Regulations 1988 the words “to which an employer of the individual makes or has made contributions” shall be omitted.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
25th February 1997