Fraud compensation payments and other related payments44
1
Receipt of a payment to which this regulation applies shall not be regarded as a disposal of an asset for the purposes of capital gains tax or for the purposes of corporation tax on chargeable gains.
2
This regulation applies to—
a
a fraud compensation payment under section 185 of the Pensions Act;
b
an interim payment under section 186 of the Pensions Act;
c
a fraud compensation payment under Article 168 of the Pensions Order;
d
an interim payment under Article 169 of the Pensions Order;
e
a payment made by the Board of the Pension Protection Fund under section 83 of the Pensions Act 1995 M1;
f
a payment in anticipation made by the Board of the Pension Protection Fund under section 84 of that Act;
g
a payment made by the Board of the Pension Protection Fund under Article 81 of the Pensions (Northern Ireland) Order 1995 M2;
h
a payment in anticipation made by the Board of the Pension Protection Fund under Article 82 of that Order.