The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006
1Citation and commencement
2Interpretation
3Scheme pension payable by registered pension scheme - recognised transfers
4Scheme pension payable by insurance company
5Term and reduction in the rate of scheme pension
6Lifetime annuity – unauthorised payments and prescribed purposes
7Short-term annuity - unauthorised payments
8Dependants' scheme pension payable by registered pension scheme - recognised transfers
9Dependants' scheme pension payable by an insurance company - unauthorised payments
10Dependants' annuity - unauthorised payments
11Dependants' short-term annuity - unauthorised payments
12Unsecured pension fund, alternatively secured pension fund, dependants' unsecured pension fund and dependants' alternatively secured pension fund - recognised transfers and prescribed purposes

2006 No. 499

INCOME TAX

The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 169(1B), (1C), (1D) and (1E) of, and paragraphs 2(4)(h) and (6A), 3(2B) and (2C), 6(1B) and (1C), 16(2A) and (2B), 17(3) and (4) and 20(1B) and (1C) of Schedule 28 to, the Finance Act 20041, and now exercisable by them2, make the following Regulations: