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12.—(1) Amend the Occupational Pension Schemes (Transfer Values) Regulations 1996(1) as follows.
(2) In regulation 12 (requirements to be met by receiving schemes, annuities and arrangements)—
(a)for sub-paragraph (d) of paragraph (1) substitute—
“(d)if the scheme from which rights are transferred or from which a transfer payment is made is registered under section 153 of the Finance Act 2004, the scheme or personal pension scheme to which rights are transferred or to which a transfer payment in respect of rights is made is registered under that section (except a scheme which was immediately before 6th April 2006 approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988) or is a qualifying recognised overseas pension scheme as defined in section 169 of the Finance Act 2004.”;
(b)in sub-paragraph (b) of paragraph (2) for “of a kind” to the end of that sub-paragraph substitute “registered under section 153 of the Finance Act 2004, the annuity satisfies requirements of Her Majesty’s Revenue and Customs.”;
(c)omit paragraph (3);
(d)in paragraph (5)—
(i)in sub-paragraph (a), after “arrangement” (where the word first appears) omit “or a self-employed pension arrangement”,
(ii)in sub-paragraph (b), omit “it is an overseas arrangement and”, and
(iii)in sub-paragraph (c), for “is of a kind described” to the end of that sub-paragraph substitute “is registered under section 153 of the Finance Act 2004 or is a qualifying recognised overseas pension scheme as defined in section 169 of the Finance Act 2004.”, and
(e)omit sub-paragraph (a) of paragraph (6).
S.I. 1996/1847; the relevant amending instrument is S.I. 1997/786.
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