- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Pension Protection Fund (Tax) Regulations 2006
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- Offerynnau Statudol y Deyrnas Unedig
- 2006 No. 575
- Regulation 6
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Dewisiadau Agor
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Pension Protection Fund (Tax) Regulations 2006. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
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Changes and effects yet to be applied to Regulation 6:
- reg. 42B substituted for regs. 42, 42A by S.I. 2024/1012 reg. 26(6)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 42B substituted for regs. 42, 42A by S.I. 2024/1012 reg. 26(6)
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Memorandwm Esboniadol
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, F1...
(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,[F2 or
(c)receives a PPF money purchase lump sum.]
[F3(3) An arrangement is specified for the purposes of this paragraph if—
(a)in relation to an individual falling within paragraph (2)(a) or (b), it is an arrangement under which the individual receives (or, as the case may be, expects to receive)—
(i) compensation paid under Schedule 7 to the Pensions Act or, as the case may be, Schedule 5 to PA 2008 (pension compensation provisions), or
(ii) compensation paid under Schedule 6 to the Pensions Order or, as the case may be, Schedule 4 to P ( No. 2)A( NI ) 2008 (pension compensation provisions), or
(b)in relation to an individual falling within paragraph (2)(c), it is an arrangement under which the individual receives a PPF money purchase lump sum.]
Textual Amendments
F1Word in reg. 6(2)(a) omitted (31.5.2013) by virtue of The Pension Protection Fund (Tax) (Amendment) Regulations 2013 (S.I. 2013/1117), regs. 1, 5
F2Reg. 6(2)(c) inserted (31.5.2013) by The Pension Protection Fund (Tax) (Amendment) Regulations 2013 (S.I. 2013/1117), regs. 1, 5
F3Reg. 6(3) substituted (31.5.2013) by The Pension Protection Fund (Tax) (Amendment) Regulations 2013 (S.I. 2013/1117), regs. 1, 6
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