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The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009
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- 2009 No. 3055
- Regulation 2
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Scheme rule amendments not to require the approval of H M Revenue and Customs
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2.—(1) Any provision (however framed) in the rules of an existing scheme, as they stood immediately before 6th April 2006, to make an amendment to a rule of a scheme which would require the agreement, consent, approval of, or confirmation of continued approval of the scheme by—
(a)the Inland Revenue, the Board of Inland Revenue, the Commissioners of Inland Revenue, or any officer of any of them (whether referred to as such or by reference to another title), or
(b)Her Majesty’s Revenue and Customs, the Commissioners for Her Majesty’s Revenue and Customs or an officer of Revenue and Customs,
shall be disregarded during the transitional period, to the extent that the provision requires such agreement, consent, approval or confirmation of continued approval of the scheme.
(2) In this regulation—
“existing scheme” means a pension scheme to which paragraph 1(1) of Schedule 36 to the Finance Act 2004 applies,
“rules”, in relation to an existing scheme, means the rules (whether contained in the governing instruments or otherwise) of an existing scheme,
“the transitional period”, in relation to an existing scheme, means the period beginning with the 6th April 2006 and ending with the date on which, by virtue of paragraph 3(2) of Schedule 36 to the Finance Act 2004, the modifications in these Regulations cease to have effect.
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