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The Pension Protection Fund (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 575
- Regulation 12
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12.—(1) For the purposes of Part 4, payment of periodic compensation from the Pension Protection Fund to a dependant of an individual is treated as payment of a dependants' scheme pension in respect of a member of a registered pension scheme (see section 167 of FA 2004: pension death benefit rules).
(2) The payment of such compensation is treated as meeting the condition specified in paragraph 16(2)(a) of Schedule 28 to FA 2004 M1 (condition relating to payer of dependants' scheme pension).
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M1Paragraph 16(2) of Schedule 28 was amended by paragraph 27(3) of Schedule 10 to the Finance Act 2005.
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