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The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 467
- Regulation 6
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Amendment of the Occupational Pension Schemes (Employer Debt) Regulations 2005
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6.—(1) The Occupational Pension Schemes (Employer Debt) Regulations 2005(1) are amended as follows.
(2) In paragraph (1) of regulation 4 (schemes to which section 75 of the 1995 Act does not apply), for sub-paragraph (g), substitute—
“(g)a scheme—
(i)which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act (exemption from tax in respect of certain pensions); and
(ii)in relation to which the trustees or managers are not—
(aa)authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); or
(bb)approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer);”.
(1)
S.I. 2005/678, to which there are amendments not relevant to these Regulations.
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