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Finance Act 2005
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3U.K.In section 153 (registration of pension schemes), after subsection (8) insert—
“(8A)Where an order has been made under section 19(4) or 21(2)(a) of the Pensions Act 2004 or Article 15(4) or 17(2)(a) of the Pensions (Northern Ireland) Order 2005 (restitution by order of court or Pensions Regulator) that property or money be transferred, or a sum be paid, towards an annuity contract made with an insurance company, the annuity contract is to be treated as having become a registered pension scheme on the day on which it is made.”
Commencement Information
I1Sch. 10 para. 3 in force at 6.4.2006, see Sch. 10 para. 64(1)
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