The Pension Protection Fund (Tax) Regulations 2006
1Citation and commencement
2Interpretation
3Meaning of “the Pension Protection Fund” and other expressions
4Application of the Tax Acts: general
5Application of Part 4 of FA 2004: further provisions
6(1) Section 152 of FA 2004 (meaning of “arrangement”) applies...
7Chapter 2 of Part 4 (registration of pension schemes) does...
8Section 164 of FA 2004 (authorised member payments) applies as...
9(1) For the purposes of Part 4, payment of periodic...
10(1) This regulation applies if— (a) either condition A or...
11(1) Section 166 of FA 2004 (lump sum rule) and...
12(1) For the purposes of Part 4, payment of periodic...
13(1) This regulation applies if— (a) either condition A or...
14(1) Section 168 of FA 2004 (lump sum death benefit...
15Sections 175 to 181 of FA 2004 (authorised and unauthorised...
16Sections 182 to 185 of FA 2004 (borrowing) do not...
17(1) Section 186 of FA 2004 (exemption from tax on...
18(1) Any amount recovered by an individual's employer on account...
19Relief on any amount recovered by an individual's employer on...
20Sections 197 and 198 of FA 2004 (spreading of relief)...
21Section 199 of FA 2004 (deemed contributions) applies in relation...
22Section 213 of FA 2004 (surchargeable unauthorised employer payments) does...
23(1) For the purposes of benefit crystallisation event 2 (see...
23ASection 220 of FA 2004 (pension credits from previously crystallised...
24Section 242 of FA 2004 (de-registration charge) does not apply...
25Chapter 6 of Part 4 (schemes that are not registered...
26(1) References in Part 4 to the scheme administrator, in...
27(1) If section 272 of FA 2004 (trustees etc. liable...
28Section 273 of FA 2004 (members liable as scheme administrator)...
28ASection 279(1) of FA 2004 (other definitions) applies as if,...
29(1) A lifetime allowance enhancement factor may operate in accordance...
30(1) This regulation applies if there is a transfer to...
31(1) For the purposes of Part 3 of Schedule 36...
32Paragraphs 35 and 36 of Schedule 36 (winding-up lump sums...
33Application of the Inheritance Tax Act 1984: further provisions
34Section 151 of the Inheritance Tax Act 1984 (treatment of...
35Application of ICTA: further provisions
36(1) If the Board of the Pension Protection Fund acquires...
37Application of TCGA 1992: further provisions
38(1) For the purposes of TCGA 1992, any gain accruing...
39Application of ITEPA 2003: further provisions
40Section 307 of ITEPA 2003 (exemption from employment income for...
41Section 579A of ITEPA 2003 (pensions) applies in relation to...
42Unless it is a lump sum falling within any of...
42AEach of the following is to be treated as if...
43Application of the Finance Act 2003: further provisions
44Fraud compensation payments and other related payments
2006 No. 575
CORPORATION TAX
INCOME TAX
CAPITAL GAINS TAX
INHERITANCE TAX
STAMP DUTY LAND TAX

The Pension Protection Fund (Tax) Regulations 2006

Made
Laid before the House of Commons
Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 102 of the Finance Act 2005 M1: