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The Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010

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Amendment of Part 1

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4.  In regulation 2 (interpretation)—

(a)in the definition of “annual payment”, for “regulation 17 or 17C and Schedule 2” substitute “regulation 17, 17C or 17E and Schedule 2, 3 or 4”;

(b)after the definition of “annual payment” insert—

“asset share” in respect of a person means the assets available to discharge the liability of the scheme in respect of that person as determined in accordance with regulation 22(2), or, where it applies, regulation 28(1);;

(c)for the definition of “beneficiary” substitute—

“beneficiary” means—

(a)

a qualifying member or, after that qualifying member’s death, the survivor and surviving dependants of that qualifying member; and

(b)

any person entitled to a payment in accordance with regulation 17G(1);;

(d)after the definition of “beneficiary” insert—

“calculation date” means the last day of the month in which the scheme manager instructs the trustees or managers of a qualifying pension scheme to obtain a valuation under regulation 22;;

(e)in the definition of “ill health payment” for “Schedule 2A” substitute “Schedules 2A, 5 and 6”;

(f)in the definition of “indexation date”, before “an annual payment” insert “a payment under regulation 17G, a payment under regulation 17H,”

(g)after the definition of “multi-employer scheme” insert—

“notional pension” means the annual rate of annuity determined in accordance with regulation 27(1)(a);

“the Ombudsman” means the PPF Ombudsman or any person appointed under section 210(1) (deputy PPF Ombudsmen) to act as a deputy to the PPF Ombudsman;;

(h)after the definition of “qualifying pension scheme” insert—

“relevant accounts” for the purposes of identifying and valuing the assets of a scheme, means the audited accounts for the scheme which—

(a)

show a true and fair view of—

(i)

the financial transactions of the scheme during the period to which the accounts relate (“the accounting period”);

(ii)

the amount and disposition of the assets at the end of the accounting period; and

(iii)

the liabilities of the scheme, other than the liabilities to pay pensions and benefits after the end of the accounting period;

(b)

are in such manner and form as the scheme manager may request;

(c)

include a report by the auditor in writing as to whether or not in the auditor’s opinion the requirements in paragraphs (a) and (b) above are satisfied; and

(d)

are prepared in respect of the period ending with the calculation date;;

(i)after the definition of “scheme manager” insert—

“scheme rules” means the rules of the qualifying pension scheme;;

(j)after the definition of “survivor” insert—

“survivor notional pension” means the annual rate of annuity determined in accordance with regulation 27(1)(c);;

(k)after the definition of “tax approved scheme” insert—

“transfer notice” means the notice given under regulation 29;; and

(l)after the definition of “trustees or managers” insert—

“valuation actuary” has the meaning given in regulation 22(5),.

Yn ôl i’r brig

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