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The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006

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Amendment of the Pensions on Divorce etc. (Provision of Information) Regulations 2000

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15.—(1) Amend the Pensions on Divorce etc. (Provision of Information) Regulations 2000(1) as follows.

(2) In regulation 1(2) (interpretation), in the definition of “retirement annuity contract” for “approved” to the end of that definition substitute “which is to be treated as becoming a registered pension scheme under 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(f) of Schedule 36 to that Act;”.

(1)

S.I. 2000/1048; relevant amending instruments are S.I. 2000/2691 and 2005/2877.

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