
1 
These Regulations may be cited as the Registered Pension Schemes (Authorised Member Payments) Regulations 2022 and come into force on 1st August 2022.
2 
In these Regulations—
 “2022 Act” means the Dormant Assets Act 2022;
 “dormant” has the meaning given in section 7 of the 2022 Act;
 “eligible pension benefits” has the meaning given in section 6 of the 2022 Act;
 “transfer” means a transfer of the description given in section 5(1) of the 2022 Act.
3 
A transfer of dormant eligible pension benefits is a payment of a description that is prescribed for the purposes of section 164(1)(f) of the Finance Act 2004 (authorised member payments).
Angela MacDonald
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
29th June 2022