Modification of Schedule 28U.K.
14.—(1) Schedule 28 is modified as follows.
(2) In paragraph 1—
(a)in sub-paragraph (a) after “registered medical practitioner” insert “or a recognised medical practitioner”;
(b)at the end of the paragraph add—
“In this paragraph “recognised medical practitioner” means a medical practitioner practising outside the United Kingdom who is authorised, licensed or registered to practise medicine in the country or territory, outside the United Kingdom, in which either the scheme or the member is resident.”.
(3) In the following provisions for “scheme administrator” substitute “scheme manager”.
The provisions are—
(a)paragraph 1(a);
(b)paragraph 2 (in each place where the expression occurs);
[F1(ba)paragraphs 8C and 8D (in each place where the expression occurs);]
[F2(c)paragraph 10 (in each place where the expression occurs);]
[F3(ca)paragraph 10A (in each place where the expression occurs);
(cb)paragraph 10B (in each place where the expression occurs);]
(d)paragraph 13(3);
F4(da). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)paragraph 16(1) and (2);
[F5(ea)paragraphs 22C and 22D (in each place where the expression occurs);]
[F6(f)paragraph 24 (in each place where the expression occurs);]
[F7(fa)paragraph 24A (in each place where the expression occurs);
(fb)paragraph 24B (in each place where the expression occurs);]
F8(fc). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g)paragraph 27(3).
(4) Omit paragraphs 3(1)(b), 6(1)(c), 17(1)(b) and 20(1)(c).
(5) In paragraph 15(2)(b) and (3) omit “, in the opinion of the scheme administrator”.
(6) At the end of the Schedule add—
“PART 3U.K.Relevant Non UK Schemes- interpretation
Construction of references to insurance companies
28.—(1) In this Schedule, in its application to a scheme established in a country or territory outside the European Economic Area, any reference to an insurance company includes a non-EEA annuity provider.
(2) Section 275(3) defines “non-EEA annuity provider”.”.
Textual Amendments
F1Reg. 14(3)(ba) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(a), (4) (with Sch. 1 para. 33(5))
F2Reg. 14(3)(c) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 (S.I. 2012/1795), regs. 1(1), 5(2)
F3Reg. 14(3)(ca)(cb) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 (S.I. 2012/1795), regs. 1(1), 5(3)
F4Reg. 14(3)(da) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(b), (4)
F5Reg. 14(3)(ea) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(c), (4) (with Sch. 1 para. 33(5))
F6Reg. 14(3)(f) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 (S.I. 2012/1795), regs. 1(1), 5(5)
F7Reg. 14(3)(fa)-(fc) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 (S.I. 2012/1795), regs. 1(1), 5(6)
F8Reg. 14(3)(fc) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(d), (4)
Commencement Information