SCHEDULES

SCHEDULE 36 U.K.Information and inspection powers

Modifications etc. (not altering text)

C1 Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C2 Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)

C3 Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56

C4 Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C5 Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)

C6 Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 6 U.K.Special cases

[F1 Registered pension schemes etc: interpretation U.K.

Textual Amendments

F1 Sch. 36 paras. 34A-34C and cross-headings inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 11; S.I. 2009/3054, art. 2

34C U.K.In paragraph 34B—

• “employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see sections 393A and 393B of that Act);

• “pension scheme” has the same meaning as in Part 4 of FA 2004;

• “pre-2006 pension scheme” means a scheme that, at or in respect of any time before 6 April 2006, was—

  (a)

  a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA,

  (b)

  a former approved superannuation fund (as defined in paragraph 1(3) of Schedule 36 to FA 2004),

  (c)

  a relevant statutory scheme (as defined in section 611A of ICTA) or a pension scheme treated as if it were such a scheme, or

  (d)

  a personal pension scheme approved under Chapter 4 of Part 14 of ICTA;

• “prescribed” means prescribed by regulations made by the Commissioners;

• “registered pension scheme” means a pension scheme that is or has been a registered pension scheme within the meaning of Part 4 of FA 2004 or in relation to which an application for registration under that Part of that Act has been made;

• “responsible person”, in relation to an employer-financed retirement benefits scheme, has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see section 399A of that Act);

• “scheme administrator”, in relation to a pension scheme, has the same meaning as in Part 4 of FA 2004 (see section 270 of that Act).]