The Taxation of Pension Schemes (Consequential Amendments) Order 2006

Amendment of the Electricity Act 1989

3.—(1) The Electricity Act 1989(1) is amended as follows.

(2) In Schedule 14 (The Electricity Supply Pension Scheme)—

(a) in paragraph 1(1)—

(i) in sub-paragraph (a)(iii) after “will not prejudice its” insert “registration or”; and

(ii) in sub-paragraph (e) after “continues to be” insert “registered or”; and

(b) in paragraph 5(1)(2), in the definition of “the relevant enactments” for “Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (retirement benefit schemes)” substitute “Part 4 of the Finance Act 2004 (pension schemes etc)”.

(3) In Schedule 15 (The Scottish Pension Schemes)—

(a) in paragraph 1(1)(d) after “continues to be” insert “registered or”; and

(b) in paragraph 5(1)(3) in the definition of “the relevant enactments” for “Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (retirement benefit schemes)” substitute “Part 4 of the Finance Act 2004 (pension schemes etc)”.

(1)

1989 c. 29.

(2)

In paragraph 5(1) the definition of “relevant enactments” was amended by paragraph 23 of Schedule 8 to the Pension Schemes Act 1993 (c. 48).

(3)

In paragraph 5(1) the definition of “relevant enactments” was amended by paragraph 23 of Schedule 8 to the Pension Schemes Act 1993.