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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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Amendment of the Occupational Pension Schemes (Winding up etc.) Regulations 2005

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7.—(1) The Occupational Pension Schemes (Winding up etc.) Regulations 2005(1) are amended as follows.

(2) In paragraph (1) of regulation 3 (schemes to which section 73 of the 1995 Act does not apply), for sub-paragraph (h), substitute—

(h)a scheme—

(i)which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (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. 2005/706, to which there are amendments not relevant to these Regulations.

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