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The Pension Protection Fund (Tax) (2005-06) Regulations 2005
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- 2005 No. 1907
- Regulation 16
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Fraud compensation payments and other related payments
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16.—(1) Receipt of a payment to which this regulation applies shall not be regarded as a disposal of an asset for the purposes of capital gains tax or for the purposes of corporation tax on chargeable gains.
(2) This regulation applies to—
(a)a fraud compensation payment under section 185 of the Pensions Act;
(b)an interim payment under section 186 of the Pensions Act;
(c)a fraud compensation payment under Article 168 of the 2005 Order;
(d)an interim payment under Article 169 of the 2005 Order;
(e)a payment made by the Board of the Pension Protection Fund under section 83 of the Pensions Act 1995(1);
(f)a payment in anticipation made by the Board of the Pension Protection Fund under section 84 of that Act;
(g)a payment made by the Board of the Pension Protection Fund under Article 81 of the Pensions (Northern Ireland) Order 1995(2);
(h)a payment in anticipation made by the Board of the Pension Protection Fund under Article 82 of that Order.
(1)
(2)
S.I. 1995/3213 (N.I. 22).
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