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The Pension Protection Fund (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 575
- Regulation 38
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- reg. 42B substituted for regs. 42, 42A by S.I. 2024/1012 reg. 26(6)
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38.—(1) For the purposes of TCGA 1992, any gain accruing to the Board of the Pension Protection Fund from its disposal of investments shall not be a chargeable gain if, or to the extent that, at the time of the disposal, those investments were held by the Board, or on its behalf, for the purposes of one of the Pensions Act Funds.
(2) In paragraph (1) “investments” includes futures contracts and options contracts.
(3) This regulation is to be construed as one with TCGA 1992.
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