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The Pension Sharing (Pension Credit Benefit) Regulations 2000

Changes over time for: Section 21

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Requirements of other pension arrangementsE+W+S

21.—(1) The prescribed requirements referred to in section 101F(2)(c) and (3)(b) of the 1993 Act (cash equivalent of [F1pension credit rights] to be used to subscribe to other pension arrangements which satisfy prescribed requirements) are that the pension arrangement to which it is proposed to subscribe—

(a)is an overseas arrangement [F2or];

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)if the scheme from which rights are transferred is of a kind described in any of sub-paragraphs (a) to (e) of paragraph (2), satisfies the requirements of the Inland Revenue.

(2) The kinds of scheme mentioned in paragraph (1)(c) are—

(a)a scheme which is approved by the Inland Revenue for the purposes of Chapter I of Part XIV of the Taxes Act (pension schemes, social security benefits, life annuities etc: retirement benefit schemes);

(b)a scheme which is being considered for approval by the Inland Revenue for the purposes of Chapter I of Part XIV of the Taxes Act;

(c)a relevant statutory scheme as defined in section 611A(1) M1 (definition of relevant statutory scheme) of the Taxes Act;

(d)a fund to which section 608 of the Taxes Act (superannuation funds approved before 6th April 1980) applies; and

(e)a scheme which is approved by the Inland Revenue under Chapter IV of Part XIV of the Taxes Act.

(3) The prescribed circumstances referred to in section 101F(2)(c) and (3)(b) of the 1993 Act are those referred to in [F4paragraph (1)(c)].

Textual Amendments

Marginal Citations

M1Section 611A(1) was inserted by section 75 of, and paragraphs 1, 15 and 18(1) of Part I of Schedule 6 to, the Finance Act 1989.

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