SCHEDULES

SCHEDULE 36Pension schemes etc: transitional provisions and savings

Part 1Pre-commencement pension schemes

Pre-commencement liabilities of scheme administrator

6

Any liabilities or obligations of—

(a)

the administrator of a retirement benefits scheme (within the meaning of Chapter 1 of Part 14 of ICTA), or

(b)

the scheme administrator of a personal pension scheme (within the meaning of Chapter 4 of Part 14 of ICTA),

incurred in relation to the scheme before 6th April 2006 or by virtue of paragraph 4 are (on and after that date) to be treated as liabilities or obligations of the scheme administrator of the scheme.