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Finance Act 2008

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Changes over time for: Paragraph 34C

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Changes to legislation:

Finance Act 2008, Paragraph 34C is up to date with all changes known to be in force on or before 18 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

34CU.K.In paragraph 34B—

  • employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see sections 393A and 393B of that Act);

  • pension scheme” has the same meaning as in Part 4 of FA 2004;

  • pre-2006 pension scheme” means a scheme that, at or in respect of any time before 6 April 2006, was—

    (a)

    a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA,

    (b)

    a former approved superannuation fund (as defined in paragraph 1(3) of Schedule 36 to FA 2004),

    (c)

    a relevant statutory scheme (as defined in section 611A of ICTA) or a pension scheme treated as if it were such a scheme, or

    (d)

    a personal pension scheme approved under Chapter 4 of Part 14 of ICTA;

  • prescribed” means prescribed by regulations made by the Commissioners;

  • [F1“QROPS” and “former QROPS” have the meanings given by section 169(8) of FA 2004;]

  • registered pension scheme” means a pension scheme that is or has been a registered pension scheme within the meaning of Part 4 of FA 2004 or in relation to which an application for registration under that Part of that Act has been made;

  • responsible person”, in relation to an employer-financed retirement benefits scheme, has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see section 399A of that Act);

  • scheme administrator”, in relation to a pension scheme, has the same meaning as in Part 4 of FA 2004 (see section 270 of that Act);

  • [F1scheme manager”, in relation to a pension scheme, has the meaning given by section 169(3) of FA 2004.]

Textual Amendments

F1Words in Sch. 36 para. 34C inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 54(3)

Modifications etc. (not altering text)

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