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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 Occupational Pension Schemes (Managers) Regulations (Northern Ireland) 1986
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22.—(1) Amend the Occupational Pension Schemes (Managers) Regulations (Northern Ireland) 1986(1) as follows.
(2) In regulation 3(2) (person to be treated as manager of schemes established outside the United Kingdom) for “administrator of” to the end of that regulation substitute “scheme administrator of the scheme for the purposes of section 270 of the Finance Act 2004 (meaning of “scheme administrator”).”.
(1)
S.R. (NI) 1986 No. 320, amended by S.R. (NI) 1988 No. 109 and S.R. (NI) 1994 No. 300.
(2)
Regulation 3 was inserted by regulation 7(2) of S.R. (NI) 1988 No. 109 and was amended by paragraph 7 of Schedule 2 to S.R. (NI) 1994 No. 300.
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