SCHEDULES

SCHEDULE 36U.K.Information and inspection powers

Modifications etc. (not altering text)

C4Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C11Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C12Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C13Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C14Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C15Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C16Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C18Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

Part 6U.K.Special cases

[F1Registered pension schemes etc: interpretation]U.K.

Textual Amendments

34CU.K.In paragraph 34B—

  • “employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see sections 393A and 393B of that Act);

  • “pension scheme” has the same meaning as in Part 4 of FA 2004;

  • “pre-2006 pension scheme” means a scheme that, at or in respect of any time before 6 April 2006, was—

    (a)

    a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA,

    (b)

    a former approved superannuation fund (as defined in paragraph 1(3) of Schedule 36 to FA 2004),

    (c)

    a relevant statutory scheme (as defined in section 611A of ICTA) or a pension scheme treated as if it were such a scheme, or

    (d)

    a personal pension scheme approved under Chapter 4 of Part 14 of ICTA;

  • “prescribed” means prescribed by regulations made by the Commissioners;

  • [F2“QROPS” and “former QROPS” have the meanings given by section 169(8) of FA 2004;]

  • “registered pension scheme” means a pension scheme that is or has been a registered pension scheme within the meaning of Part 4 of FA 2004 or in relation to which an application for registration under that Part of that Act has been made;

  • “responsible person”, in relation to an employer-financed retirement benefits scheme, has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see section 399A of that Act);

  • “scheme administrator”, in relation to a pension scheme, has the same meaning as in Part 4 of FA 2004 (see section 270 of that Act);

  • [F2“scheme manager”, in relation to a pension scheme, has the meaning given by section 169(3) of FA 2004.]

Textual Amendments

F2Words in Sch. 36 para. 34C inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 54(3)

Modifications etc. (not altering text)