Modifications etc. (not altering text)
C1Pt. 4 modified (N.I.) (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 103
C2Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 12
C3Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 13(5)
C4Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 9, 10
C5Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 26
(1)This Part contains tax provision about pension schemes and other similar schemes.
(2)This Chapter defines some basic concepts.
(3)As for the rest of this Part—
Chapter 2 is about the registration and de-registration of pension schemes,
Chapter 3 is about the payments that may be made by registered pension schemes and related matters,
Chapter 4 deals with tax reliefs and exemptions in connection with registered pension schemes,
Chapter 5 imposes tax charges in connection with registered pension schemes,
Chapter 6 is about some schemes that are not registered pension schemes,
Chapter 7 makes provision about compliance,and
Chapter 8 contains interpretation and other supplementary provisions.