There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Pre-commencement liabilities of scheme administrator.
6U.K.Any liabilities or obligations of—
(a)the administrator of a retirement benefits scheme (within the meaning of Chapter 1 of Part 14 of ICTA), or
(b)the scheme administrator of a personal pension scheme (within the meaning of Chapter 4 of Part 14 of ICTA),
incurred in relation to the scheme before 6th April 2006 or by virtue of paragraph 4 are (on and after that date) to be treated as liabilities or obligations of the scheme administrator of the scheme.
Modifications etc. (not altering text)
C1Sch. 36 para. 6 modified (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 3(1)(2), Sch. 3 Pt. 1
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