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2.—(1) The Occupational Pension Schemes (Winding Up) Regulations 1996(1) are amended as follows.
(2) In regulation 6(2)(b) (arrangements for discharge of liabilities under s. 74), before paragraph (i) insert—
“(ai)in the way mentioned in regulation 8(6)(b)(i)(aa) in a case where the proposed lump sum is an uncrystallised funds pension lump sum for the purposes of Part 1 of Schedule 29 to the Finance Act 2004(2),”.
(3) In regulation 8(6) (requirements to be satisfied by transferee schemes, annuities etc.)(3)—
(a)in sub-paragraph (a), for “Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”; and
(b)in sub-paragraph (b)(i)(aa), after “trivial commutation lump sum” insert “, an uncrystallised funds pension lump sum”.
3. In regulation 2(1B)(b) of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997 (commutation of a pension under an occupational pension scheme)(4), for “from the employment of the employer in relation to the scheme,” substitute “for the purposes of subsection (5)(c)(i) of that section, and”.
2004 c. 12. See paragraph 4A of Schedule 29 (registered pension schemes: authorised lump sums: uncrystallised funds pension lump sum), which was inserted by paragraph 57 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30).
Paragraph (6) of regulation 8 was inserted by S.I. 2005/706 and amended by S.I. 2009/2930.
S.I. 1997/785. Paragraph (1B) of regulation 2 was inserted by S.I. 2006/744 and amended by S.I. 2015/493.
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