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The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

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The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

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10.—(1) The Registered Pension Schemes (Splitting of Schemes) Regulations 2006(1) are amended as follows.

(2) In regulation 5—

(a)for paragraph (1) substitute—

(1) A reference in Chapter 15A of ITEPA (lump sums under registered pension schemes) to the scheme administrator of a registered pension scheme is to be read, if the scheme is a split scheme, as a reference to the sub-scheme administrator of the sub-scheme in question.;

(b)omit paragraph (2).

(3) In the Table in Schedule 3 (responsibilities and liabilities of sub-scheme administrators in respect of sub-schemes)(2) omit the entries for the following statutory references—

  • section 215(9);

  • section 217;

  • section 267;

  • paragraph 9(2) of Schedule 32;

  • paragraph 9(3) of Schedule 32;

  • paragraph 13(4) and (5) of Schedule 32;

  • paragraph 14(1A) and (1B) of Schedule 32.

(2)

There are several amending instruments to Schedule 3 none of which is relevant.

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