There are currently no known outstanding effects for the The Pension Protection Fund (Tax) Regulations 2006, Section 23A.
[F123A. [F2Paragraph 20A of Schedule 36 to] FA 2004 (pension credits from previously crystallised rights) applies as if, in relation to the Pension Protection Fund—
(a)in [F3sub-paragraph (5)] for “or Article 26(1) of WRP(NI)O 1999” there were substituted “, Article 26(1) of WRP(NI)O 1999, section 111(1) of the Pensions Act 2008 or section 89(1) of the Pensions (No. 2) Act (Northern Ireland) 2008”,
(b)in [F4sub-paragraph (6)(a)] for “or Article 26(2) or (3)(b) of WRP(NI)O 1999” there were substituted “, Article 26(2) or (3)(b) of WRP(NI)O 1999, section 111(2)(a) or (b)(ii) of the Pensions Act 2008 or section 89(2)(a) or (b)(ii) of the Pensions (No. 2) Act (Northern Ireland) 2008”, and
(c)in [F5sub-paragraph (6)(b)] for “or Article 26(3)(a) of WRP(NI)O 1999” there were substituted “, Article 26(3)(a) of WRP(NI)O 1999, section 111(2)(b)(i) of the Pensions Act 2008 or section 89(2)(b)(i) of the Pensions (No. 2) Act (Northern Ireland) 2008”.]
Textual Amendments
F1Reg. 23A inserted (31.5.2013) by The Pension Protection Fund (Tax) (Amendment) Regulations 2013 (S.I. 2013/1117), regs. 1, 9
F2Words in reg. 23A substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(3)(a)
F3Words in reg. 23A(a) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(3)(b)
F4Words in reg. 23A(b) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(3)(c)
F5Words in reg. 23A(c) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(3)(d)
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