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The Pension Protection Fund (Tax) Regulations 2006

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Changes over time for: Section 6

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Version Superseded: 31/05/2013

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Point in time view as at 06/04/2006. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the The Pension Protection Fund (Tax) Regulations 2006, Section 6. Help about Changes to Legislation

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6.—(1) Section 152 of FA 2004 (meaning of “arrangement”) applies as if, in Part 4, “arrangement”, in relation to an individual specified in paragraph (2), meant an arrangement specified in paragraph (3).

(2) An individual is specified for the purposes of this paragraph if the individual—

(a)is in receipt of compensation from the Pension Protection Fund, or

(b)expects to receive such compensation following the assumption of responsibility, by the Board of the Pension Protection Fund, for a scheme of which that individual was a member.

(3) An arrangement is specified for the purposes of this paragraph if it is an arrangement under which the individual receives (or, as the case may be, expects to receive)—

(a)compensation paid under Schedule 7 to the Pensions Act (pension compensation provisions), or

(b)compensation paid under Schedule 6 to the Pensions Order (pension compensation provisions).

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