- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
140.—(1) An active member (M) may apply for a transfer value payment to be accepted from—
(a)an appropriate registered occupational pension scheme;
(b)a registered personal pension scheme;
(c)a registered buy-out policy;
(d)a corresponding scheme.
(2) Paragraph (1) does not apply to M’s rights—
(a)under a free-standing AVC scheme to which paragraph (3) applies, or
(b)that are directly attributable to a pension credit.
(3) This paragraph applies to—
(a)a scheme which—
(i)immediately before 6th April 2006 was approved by the Commissioners for Her Majesty’s Revenue and Customs by virtue of section 591(2)(h) of the Income and Corporation Taxes Act 1988(1) (free-standing AVC schemes), and
(ii)became a registered scheme for the purposes of the 2004 Act by virtue of Schedule 36 to that Act, or
(b)a scheme established on or after that date as a registered free-standing AVC scheme.
(4) An appropriate registered occupational pension scheme is a registered occupational pension scheme which is not—
(a)a connected scheme,
(b)a corresponding 1995 scheme, or
(c)a corresponding 2008 scheme.
(5) In paragraph (1), “buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 15 of the 1993 Act (extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts)(2).
(6) In paragraph (4)—
“a corresponding 1995 scheme” is a superannuation scheme provided under section 10 of the Superannuation Act 1972(3) and having effect in England and Wales or Scotland, the provisions of which the Department has determined correspond to the provisions of 1995 Regulations;
“a corresponding 2008 scheme” is a superannuation scheme provided under section 10 of the Superannuation Act 1972 and having effect in England and Wales or Scotland, the provisions of which the Department has determined correspond to the provisions of the 2008 Regulations.
Section 591 was repealed by section 326 of, and Part 3 of Schedule 42 to, the Finance Act 2004 (c.12) on 6 April 2006
1993 c.49 (N.I.). Section 15 was amended by S.I. 2001/3649; S.R. 2005 No.433 and S.R. 2007 No.457
1972 c.11. Section 10 has been amended by sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), section 190 of, and paragraph 7 of Schedule 8 to, the Pension Schemes Act 1993 (c.48), section 27 of, and paragraphs 6 and 10 of Schedule 8 to, the Public Service Pensions Act 2013 (c.25) and article 108 of S.I. 2001/3649. Functions under section 10 in relation to Scotland were transferred to the Scottish Ministers by article 2 and Schedule 1 of S.I. 1999/1750.
The Whole Rule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Rule you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Rheol Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys