- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
22.—(1) In paragraphs 2(b), 3(a) and 4(a) of Schedule 12 for “an approved” substitute “a registered”.
(2) In paragraph 9(1)(b) of Schedule 12, for “a personal pension scheme or an approved pension scheme” substitute “a registered pension scheme”.
(3) For paragraph 11(a) of Schedule 12 substitute the following sub-paragraph—
“(a)the previous scheme was—
(i)on or before 5th April 2006, approved under Chapter 1 of Part XIV of the Taxes Act and did not fall within section 591(2)(h) of that Act, or
(ii)immediately before 1st November 1988, an approved superannuation scheme for the purposes of Part IV of the 1976 Regulations, or
(iii)on or before 5th April 2006, a relevant statutory scheme defined by section 611A of the Taxes Act
and was not a club scheme, and”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: