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The Pension Protection Fund (Tax) Regulations 2006

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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Meaning of “the Pension Protection Fund” and other expressions

  5. 4.Application of the Tax Acts: general

  6. 5.Application of Part 4 of FA 2004: further provisions

  7. 6.(1) Section 152 of FA 2004 (meaning of “arrangement”) applies...

  8. 7.Chapter 2 of Part 4 (registration of pension schemes) does...

  9. 8.Section 164 of FA 2004 (authorised member payments) applies as...

  10. 9.(1) For the purposes of Part 4, payment of periodic...

  11. 10.(1) This regulation applies if— (a) either condition A or...

  12. 11.(1) Section 166 of FA 2004 (lump sum rule) and...

  13. 12.(1) For the purposes of Part 4, payment of periodic...

  14. 13.(1) This regulation applies if— (a) either condition A or...

  15. 14.(1) Section 168 of FA 2004 (lump sum death benefit...

  16. 15.Sections 175 to 181 of FA 2004 (authorised and unauthorised...

  17. 16.Sections 182 to 185 of FA 2004 (borrowing) do not...

  18. 17.(1) Section 186 of FA 2004 (exemption from tax on...

  19. 18.(1) Any amount recovered by an individual's employer on account...

  20. 19.Relief on any amount recovered by an individual's employer on...

  21. 20.Sections 197 and 198 of FA 2004 (spreading of relief)...

  22. 21.Section 199 of FA 2004 (deemed contributions) applies in relation...

  23. 22.Section 213 of FA 2004 (surchargeable unauthorised employer payments) does...

  24. 23.(1) For the purposes of benefit crystallisation event 2 (see...

  25. 23A.Section 220 of FA 2004 (pension credits from previously crystallised...

  26. 24.Section 242 of FA 2004 (de-registration charge) does not apply...

  27. 25.Chapter 6 of Part 4 (schemes that are not registered...

  28. 26.(1) References in Part 4 to the scheme administrator, in...

  29. 27.(1) If section 272 of FA 2004 (trustees etc. liable...

  30. 28.Section 273 of FA 2004 (members liable as scheme administrator)...

  31. 28A.Section 279(1) of FA 2004 (other definitions) applies as if,...

  32. 29.(1) A lifetime allowance enhancement factor may operate in accordance...

  33. 30.(1) This regulation applies if there is a transfer to...

  34. 31.(1) For the purposes of Part 3 of Schedule 36...

  35. 32.Paragraphs 35 and 36 of Schedule 36 (winding-up lump sums...

  36. 33.Application of the Inheritance Tax Act 1984: further provisions

  37. 34.Section 151 of the Inheritance Tax Act 1984 (treatment of...

  38. 35.Application of ICTA: further provisions

  39. 36.(1) If the Board of the Pension Protection Fund acquires...

  40. 37.Application of TCGA 1992: further provisions

  41. 38.(1) For the purposes of TCGA 1992, any gain accruing...

  42. 39.Application of ITEPA 2003: further provisions

  43. 40.Section 307 of ITEPA 2003 (exemption from employment income for...

  44. 41.Section 579A of ITEPA 2003 (pensions) applies in relation to...

  45. 42.Unless it is a lump sum falling within any of...

  46. 42A.Each of the following is to be treated as if...

  47. 43.Application of the Finance Act 2003: further provisions

  48. 44.Fraud compensation payments and other related payments

  49. Signature

  50. Explanatory Note

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