http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/crossheading/scheme-pensions/2008-07-10Finance Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-12Expert Participation2008-07-10 SCHEDULESSCHEDULE 10Pension schemes <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation><Emphasis>Scheme pensions</Emphasis>111Paragraph 2 of Schedule 28 (scheme pensions) is amended as follows.2Omit sub-paragraph (1) (special provisions for pension scheme with fewer than 50 members).3In sub-paragraph (2) (pension scheme with 50 or more members), for “In the case of a pension scheme with 50 or more members, a” substitute “ A ”.4In sub-paragraph (3)(b) (no reduction in rate of pension)—afor “in respect of any” substitute “ at any time during any ”, andbfor “in respect of the previous 12 month period” substitute “ at the relevant time ”.5After that sub-paragraph insert—3AThe relevant time” is—ain the case of the first relevant 12 month period, the day on which the member becomes entitled to the pension, andbin the case of any other relevant 12 month period, immediately before the beginning of that period.6In sub-paragraph (4) (things not preventing condition in sub-paragraph (3) being satisfied), omit “or” at the end of paragraph (b) and insert at the end—dthe reduction of the pension in consequence of a pension sharing order or provision,eforfeiture of entitlement to the pension in circumstances prescribed by regulations made by the Board of Inland Revenue,fthe reduction of the pension in consequence of an order of a court,gif the pension is under a public service pension scheme, its reduction by abatement, orhthe reduction of the pension in any other circumstances prescribed by regulations made by the Board of Inland Revenue.7After that sub-paragraph insert—4AIn sub-paragraph (4) references to the reduction of a pension include its ceasing to be payable (whether temporarily or permanently).8After sub-paragraph (6) insert—6AThe Board of Inland Revenue may by regulations provide that if—aa scheme pension payable by an insurance company selected by the scheme administrator of a registered pension scheme (“the original scheme pension”) ceases to be payable, andbin consequence of the transfer of sums or assets (or both) from the insurance company to another insurance company in connection with the original scheme pension ceasing to be payable, another scheme pension becomes payable by the other insurance company (“the new scheme pension”),the new scheme pension is to be treated, to such extent as is prescribed by the regulations and for such of the purposes of this Part as are so prescribed, as if it were the original scheme pension.9Insert at the end—8Regulations under sub-paragraph (4)(e) and (h) may include provision having effect in relation to times before they are made.12In Schedule 28 (authorised pensions), after paragraph 2 insert—2A1Where this paragraph applies in relation to a pension payable to the member, the pension scheme is to be treated as making an unauthorised payment to the member of the appropriate amount.2This paragraph applies to a pension if it fails to satisfy the condition in sub-paragraph (3) of paragraph 2—aby reason of not complying with paragraph (a) of that sub-paragraph, orbby reason of not complying with paragraph (b) of that sub-paragraph because a substantial reduction occurs in the rate of the pension,or if it is a pension the rate of which is reduced in accordance with paragraph (b) of sub-paragraph (4) of paragraph 2 but the reduction is part of avoidance arrangements.3For the purposes of sub-paragraph (2)(b) a substantial reduction occurs in the rate of a pension if the rate at which the pension is payable at any time during any relevant 12 month period (within the meaning of paragraph 2(7)) is less than 80% of the rate payable when the member became entitled to the pension.4For the purposes of sub-paragraph (2) “avoidance arrangements” includes schemes, arrangements and understandings of any kind (whether or not legally enforceable) the main purpose, or one of the main purposes, of which is to increase the member's entitlement to a lump sum on which there is no liability to income tax.5The appropriate amount”, in relation to the pension, is the amount of any lump sum on which there is no liability to tax to which the member became entitled in connection with the pension.6Once this paragraph has applied in relation to the pension, it does not apply in relation to it again.7The application of this paragraph in relation to the pension does not prevent any payments of the pension themselves being unauthorised member payments.Sch. 10 para. 11 in force at 6.4.2006, see Sch. 10 para. 64(1)Sch. 10 para. 12 in force at 6.4.2006, see Sch. 10 para. 64(1)
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<dc:identifier>http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/crossheading/scheme-pensions/2008-07-10</dc:identifier>
<dc:title>Finance Act 2005</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description>
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<Primary>
<Schedules RestrictEndDate="2008-07-21" RestrictStartDate="2007-07-19" RestrictExtent="E+W+S+N.I.">
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10" NumberOfProvisions="83" RestrictEndDate="2011-07-19" id="schedule-10" RestrictStartDate="2007-04-06">
<Number>SCHEDULE 10</Number>
<TitleBlock>
<Title>
Pension schemes
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/crossheading/scheme-pensions/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/crossheading/scheme-pensions" NumberOfProvisions="3" id="schedule-10-crossheading-scheme-pensions" RestrictStartDate="2006-04-06">
<Title>
<Emphasis>Scheme pensions</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11" id="schedule-10-paragraph-11" RestrictStartDate="2006-04-06">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-246006d8dcc9296b871bdda514bbe1b8"/>
11
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/1/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/1" id="schedule-10-paragraph-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Paragraph 2 of Schedule 28 (scheme pensions) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/2/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/2" id="schedule-10-paragraph-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Omit sub-paragraph (1) (special provisions for pension scheme with fewer than 50 members).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/3/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/3" id="schedule-10-paragraph-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In sub-paragraph (2) (pension scheme with 50 or more members), for “In the case of a pension scheme with 50 or more members, a” substitute
<InlineAmendment>“ A ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/4/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/4" id="schedule-10-paragraph-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In sub-paragraph (3)(b) (no reduction in rate of pension)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/4/a/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/4/a" id="schedule-10-paragraph-11-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for “in respect of any” substitute
<InlineAmendment>“ at any time during any ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/4/b/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/4/b" id="schedule-10-paragraph-11-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
for “in respect of the previous 12 month period” substitute
<InlineAmendment>“ at the relevant time ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/5/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/5" id="schedule-10-paragraph-11-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>After that sub-paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>3A</Pnumber>
<P2para>
<Text>
<Term>The relevant time</Term>
” is—
</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of the first relevant 12 month period, the day on which the member becomes entitled to the pension, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of any other relevant 12 month period, immediately before the beginning of that period.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/6/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/6" id="schedule-10-paragraph-11-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In sub-paragraph (4) (things not preventing condition in sub-paragraph (3) being satisfied), omit “or” at the end of paragraph (b) and insert at the end—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>the reduction of the pension in consequence of a pension sharing order or provision,</Text>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>forfeiture of entitlement to the pension in circumstances prescribed by regulations made by the Board of Inland Revenue,</Text>
</P3para>
</P3>
<P3>
<Pnumber>f</Pnumber>
<P3para>
<Text>the reduction of the pension in consequence of an order of a court,</Text>
</P3para>
</P3>
<P3>
<Pnumber>g</Pnumber>
<P3para>
<Text>if the pension is under a public service pension scheme, its reduction by abatement, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>h</Pnumber>
<P3para>
<Text>the reduction of the pension in any other circumstances prescribed by regulations made by the Board of Inland Revenue.</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/7/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/7" id="schedule-10-paragraph-11-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>After that sub-paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>4A</Pnumber>
<P2para>
<Text>In sub-paragraph (4) references to the reduction of a pension include its ceasing to be payable (whether temporarily or permanently).</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/8/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/8" id="schedule-10-paragraph-11-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>After sub-paragraph (6) insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>6A</Pnumber>
<P2para>
<Text>The Board of Inland Revenue may by regulations provide that if—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>
a scheme pension payable by an insurance company selected by the scheme administrator of a registered pension scheme (“
<Term>the original scheme pension</Term>
”) ceases to be payable, and
</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>
in consequence of the transfer of sums or assets (or both) from the insurance company to another insurance company in connection with the original scheme pension ceasing to be payable, another scheme pension becomes payable by the other insurance company (“
<Term>the new scheme pension</Term>
”),
</Text>
</P3para>
</P3>
<Text>the new scheme pension is to be treated, to such extent as is prescribed by the regulations and for such of the purposes of this Part as are so prescribed, as if it were the original scheme pension.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/11/9/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/11/9" id="schedule-10-paragraph-11-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Insert at the end—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>8</Pnumber>
<P2para>
<Text>Regulations under sub-paragraph (4)(e) and (h) may include provision having effect in relation to times before they are made.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/12/2008-07-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/12" id="schedule-10-paragraph-12" RestrictStartDate="2006-04-06">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-9d3093845d8c876812b109ef234e9650"/>
12
</Pnumber>
<P1para>
<Text>In Schedule 28 (authorised pensions), after paragraph 2 insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default">
<P1>
<Pnumber PuncAfter="">2A</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>Where this paragraph applies in relation to a pension payable to the member, the pension scheme is to be treated as making an unauthorised payment to the member of the appropriate amount.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>This paragraph applies to a pension if it fails to satisfy the condition in sub-paragraph (3) of paragraph 2—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>by reason of not complying with paragraph (a) of that sub-paragraph, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>by reason of not complying with paragraph (b) of that sub-paragraph because a substantial reduction occurs in the rate of the pension,</Text>
</P3para>
</P3>
<Text>or if it is a pension the rate of which is reduced in accordance with paragraph (b) of sub-paragraph (4) of paragraph 2 but the reduction is part of avoidance arrangements.</Text>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of sub-paragraph (2)(b) a substantial reduction occurs in the rate of a pension if the rate at which the pension is payable at any time during any relevant 12 month period (within the meaning of paragraph 2(7)) is less than 80% of the rate payable when the member became entitled to the pension.</Text>
</P2para>
</P2>
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>
For the purposes of sub-paragraph (2) “
<Term>avoidance arrangements</Term>
” includes schemes, arrangements and understandings of any kind (whether or not legally enforceable) the main purpose, or one of the main purposes, of which is to increase the member's entitlement to a lump sum on which there is no liability to income tax.
</Text>
</P2para>
</P2>
<P2>
<Pnumber>5</Pnumber>
<P2para>
<Text>
<Term>The appropriate amount</Term>
”, in relation to the pension, is the amount of any lump sum on which there is no liability to tax to which the member became entitled in connection with the pension.
</Text>
</P2para>
</P2>
<P2>
<Pnumber>6</Pnumber>
<P2para>
<Text>Once this paragraph has applied in relation to the pension, it does not apply in relation to it again.</Text>
</P2para>
</P2>
<P2>
<Pnumber>7</Pnumber>
<P2para>
<Text>The application of this paragraph in relation to the pension does not prevent any payments of the pension themselves being unauthorised member payments.</Text>
</P2para>
</P2>
</P1para>
</P1>
</BlockAmendment>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-246006d8dcc9296b871bdda514bbe1b8" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-10-paragraph-11" id="cwlu3xpe2-00331">Sch. 10 para. 11</CitationSubRef>
in force at 6.4.2006, see
<CitationSubRef SectionRef="schedule-10-paragraph-64-1" id="cwlu3xpe2-00332">Sch. 10 para. 64(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9d3093845d8c876812b109ef234e9650" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-10-paragraph-12" id="cwlu3xpe2-00339">Sch. 10 para. 12</CitationSubRef>
in force at 6.4.2006, see
<CitationSubRef SectionRef="schedule-10-paragraph-64-1" id="cwlu3xpe2-00340">Sch. 10 para. 64(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
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