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The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006
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Amendment of the Pension Sharing (Valuation) Regulations 2000
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16.—(1) Amend the Pension Sharing (Valuation) Regulations 2000(1) as follows.
(2) In regulation 1(2) (interpretation), omit the definition of “relevant benefits”.
(3) In regulation 2 (rights under a pension arrangement which are not shareable)—
(a)in paragraph (1)(b), for head (iv) substitute—
“(iv)dependants' income withdrawal within the meaning of paragraph 21 of Schedule 28 to the Finance Act 2004 (dependants' income withdrawal),”, and
(b)for paragraph (1)(c) substitute—
“(c)any rights which will result in the payment of a benefit which is to be provided solely by reason of the—
(i)disablement, or
(ii)death,
due to an accident suffered by a person occurring during his pensionable service.”.
(1)
S.I. 2000/1052 the relevant amending instruments are S.I. 2000/2691, 2003/1727, 2005/2877 and 3377.
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