- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Regulation 4(1), (4) and (5)
1.—(1) An occupational pension scheme falls within this paragraph if it meets the following conditions.
(2) The first condition is that the scheme—
(a)is a tax registered scheme,
(b)was formerly—
(i)approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of section 590 or 591 of the Income and Corporation Taxes Act 1988(1),
(ii)a statutory scheme as defined in section 611A of that Act(2), or
(iii)approved by the Commissioners for Her Majesty’s Revenue and Customs under Chapter 4 of Part 14 of that Act(3),
(c)has a superannuation fund as referred to in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions) and has trustees or managers of the scheme who are—
(i)authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employers), and
(ii)approved under section 289 of the 2004 Act(4) (approval in relation to particular European employer) in relation to a European employer(5), or
(d)is a public service pension scheme(6).
(3) The second condition is that the scheme—
(a)has 2 or more members,
(b)does not provide only death benefits,
(c)is established in the United Kingdom or has at least one trustee or manager resident in the United Kingdom, and
(d)is not established by the Salvation Army Act 1963.
2. A personal pension scheme falls within this paragraph if it is not a pension scheme that is—
(a)either—
(i)set up or established in an annuity contract, or
(ii)a trust scheme, and
(b)to be treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(f) of Schedule 36 to that Act.
1988 c.1. Sections 590 and 591 were repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.
Section 611A was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.
Chapter IV of Part XIV was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.
Section 289 was amended by S.I. 2007/3014.
See section 287(6) of the 2004 Act.
See section 1 of the 1993 Act.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys