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The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996
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- 1996 No. 3115
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Occupational Pension Schemes (Transitional Provisions) Regulations 1988 (S.I. 1988/1436) (“the principal Regulations”).
Schedule 23 to the Income and Corporation Taxes Act 1988 Regulations prescribe circumstances in which certain provisions of the Schedule are disapplied or modified in particular cases.
These Regulations, in addition to making an amendment of a drafting nature, disapply certain provisions of the Schedule in circumstances where, as a result of bad investment advice, an employee who was a member of a retirement benefits scheme before 17th March 1987 ceased to be a member of the scheme and instead became a member of a personal pension scheme or entered into an annuity contract, and subsequently as part of compensation for loss suffered is reinstated as a member of the retirement benefits scheme.
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