- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/02/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Welfare Reform and Pensions Act 1999
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1999 c. 30
- SCHEDULE 5
- Disqualification as destination for...
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Disqualification as destination for pension credit
Alternative versions:
- 11/11/1999- Amendment
- 06/04/2006- Amendment
- 26/09/2007- Amendment
- 06/04/2009- Amendment
- 17/02/2016
Point in time
Status:
Point in time view as at 17/02/2016.
Changes to legislation:
There are currently no known outstanding effects for the Welfare Reform and Pensions Act 1999, Cross Heading: Disqualification as destination for pension credit.
Changes to Legislation
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Disqualification as destination for pension creditE+W+S
7(1)If a pension credit derives from a pension arrangement which is [F1a registered pension scheme under section 153 of the Finance Act 2004,] an arrangement is disqualified as a destination for the credit unless—E+W+S
(a)it is also [F2registered] for those purposes, or
(b)it satisfies such requirements as the Secretary of State may prescribe by regulations.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)An occupational pension scheme is disqualified as a destination for a pension credit unless the rights to be acquired under the arrangement by the person entitled to the credit are rights whose value, when calculated in accordance with regulations made by the Secretary of State, equals the credit.
(4)An annuity contract or insurance policy is disqualified as a destination for a pension credit in such circumstances as the Secretary of State may prescribe by regulations.
(5)The requirements which may be prescribed under sub-paragraph (1)(b) include, in particular, requirements of the Inland Revenue.
F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in Sch. 5 para. 7(1) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(5)(a)
F2Word in Sch. 5 para. 7(1)(a) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(5)(b)
F3Sch. 5 para. 7(2) (6) repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)
Commencement Information
I1Sch. 5 para. 7 wholly in force at 1.12.2000; Sch. 5 para. 7 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 7 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV
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