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The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2009
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- 2009 No. 2047
- Regulation 10
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Amendment of the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
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10. After paragraph 9 add—
“(10) After paragraph 12 add—
“Interpretation of Part 1 – Non-UK Schemes
12A.—(1) The referable portion of a lump sum, pension or an amount which is or would have been crystallised is—
(a)in a case where benefit crystallisation event 8 has occurred, the extent to which it is referable to the member’s relevant transfer fund; or
(b)in a case where the paragraph 15 BCE has occurred, the extent to which it is referable to the member’s UK tax-relieved fund.
(2) In this Part—
“the paragraph 15 BCE” means the benefit crystallisation event treated as occurring by virtue of paragraph 15 of Schedule 34;
“relevant BCE” means—
(a)
benefit crystallisation event 8; or
(b)
the paragraph 15 BCE;
“relevant transfer fund” shall be construed in accordance with paragraph 4(2) of Schedule 34;
“UK tax-relieved fund” shall be construed in accordance with paragraph 3(2) of Schedule 34.”.”.
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