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3. In regulation B6(4) of the Superannuation Scheme Regulations(1)(opting into the scheme: mis-sold pensions), at the end of the definition of “personal pension scheme”, insert–
“(d)a scheme referred to in (a), (b) or (c) that obtained relevant approval under the Taxes Act before 6th April 2006 and on that date became a registered scheme for the purpose of the 2004 Act; and
(e)a scheme established on, or after, 6th April 2006 as a registered scheme for the purposes of the 2004 Act and which the Scottish Ministers agree to recognise as a transferring scheme for the purposes of Parts M and N of these Regulations.”.
Regulation B6 was inserted by S.I. 1997/1434, regulation 4.
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