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The Pension Protection Fund (Tax) (Amendment) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 1117
- Regulation 6
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Amendment of the Pension Protection Fund (Tax) Regulations 2006
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6. For regulation 6(3) substitute—
“(3) An arrangement is specified for the purposes of this paragraph if—
(a)in relation to an individual falling within paragraph (2)(a) or (b), it is an arrangement under which the individual receives (or, as the case may be, expects to receive)—
(i)compensation paid under Schedule 7 to the Pensions Act(1) or, as the case may be, Schedule 5 to PA 2008 (pension compensation provisions), or
(ii)compensation paid under Schedule 6 to the Pensions Order(2) or, as the case may be, Schedule 4 to P(No. 2)A(NI) 2008 (pension compensation provisions), or
(b)in relation to an individual falling within paragraph (2)(c), it is an arrangement under which the individual receives a PPF money purchase lump sum.”.
(1)
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