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The Pension Protection Fund (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 575
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3.Meaning of “the Pension Protection Fund” and other expressions
6.(1) Section 152 of FA 2004 (meaning of “arrangement”) applies...
7.Chapter 2 of Part 4 (registration of pension schemes) does...
8.Section 164 of FA 2004 (authorised member payments) applies as...
10.(1) This regulation applies if— (a) either condition A or...
13.(1) This regulation applies if— (a) either condition A or...
15.Sections 175 to 181 of FA 2004 (authorised and unauthorised...
18.(1) Any amount recovered by an individual's employer on account...
19.Relief on any amount recovered by an individual's employer on...
21.Section 199 of FA 2004 (deemed contributions) applies in relation...
22.Section 213 of FA 2004 (surchargeable unauthorised employer payments) does...
23.(1) For the purposes of benefit crystallisation event 2 (see...
23A.Section 220 of FA 2004 (pension credits from previously crystallised...
24.Section 242 of FA 2004 (de-registration charge) does not apply...
26.(1) References in Part 4 to the scheme administrator, in...
28.Section 273 of FA 2004 (members liable as scheme administrator)...
28A.Section 279(1) of FA 2004 (other definitions) applies as if,...
29.(1) A lifetime allowance enhancement factor may operate in accordance...
32.Paragraphs 35 and 36 of Schedule 36 (winding-up lump sums...
33.Application of the Inheritance Tax Act 1984: further provisions
34.Section 151 of the Inheritance Tax Act 1984 (treatment of...
36.(1) If the Board of the Pension Protection Fund acquires...
40.Section 307 of ITEPA 2003 (exemption from employment income for...
41.Section 579A of ITEPA 2003 (pensions) applies in relation to...
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