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The Taxation of Pension Schemes (Consequential Amendments) Order 2006

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Amendment of the Coal Industry Act 1994

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9.  In Schedule 5 to the Coal Industry Act 1994 (pensions provision in connection with restructuring) (1)—

(a)in paragraph 1(1), in the definition of “the relevant enactments” for “Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (retirement benefit schemes)” substitute “Part 4 of the Finance Act 2004 (pension schemes etc)”; and

(b)in paragraphs 2(3)(i), 3(7)(b) and 4(2)(c)(ii) before “approved” in each place it occurs insert “registered or”.

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