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The Occupational Pension Schemes (Fraud Compensation Payments and Miscellaneous Amendments) Regulations (Northern Ireland) 2005

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Partially approved schemes

12.—(1) For the purpose of this regulation, a partially approved scheme means—

(a)before 6th April 2006, a scheme which is not an approved scheme but contains a section which, by virtue of section 611(3) of the 1988 Act(1) (definition of retirement benefit schemes), is treated by the Commissioners of Her Majesty’s Revenue and Customs as an approved scheme (“the approved section”);

(b)on or after 6th April 2006, a scheme which is not a registered pension scheme but contains a section which, by virtue of paragraph 1(2) of Schedule 36 to the 2004 Act (deemed registration of existing schemes), is treated by the Commissioners of Her Majesty’s Revenue and Customs as a registered scheme (“the registered section”).

(2) The approved section or, as the case may be, the registered section of a partially approved scheme shall be treated as if it were a separate scheme for the purpose of these Regulations.

(1)

Section 611(3) was amended by paragraph 9 of Schedule 10 to the Finance Act 1999 and paragraph 4 of Schedule 13 and Part II of Schedule 40 to the Finance Act 2000 (c. 17). Section 611(3) is repealed by Part 3 of Schedule 42 to the Finance Act 2004 from 6th April 2006

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