This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations prescribe the manner in which the amount of increase or decrease in the amount of an annuity paid under a pension scheme is to be determined.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 prescribes the manner of determining the amount of a member’s lifetime annuity.
Regulation 3 prescribes the manner of determining a dependant’s annuity.
Regulation 4 prescribes the manner of determining a short-term annuity, paragraph (1) prescribing the manner in relation to members' short-term annuities and paragraph (2) prescribing the manner in relation to dependants' short-term annuities.
A regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the Inland Revenue website at www.inlandrevenue.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.
A copy of the Financial Services Authority Conduct of Business Sourcebook is part of the FSA Handbook. The Handbook in its current form is accessible on the Authority’s website at http://fsahandbook.info/FSA/html/handbook/ and may be purchased on paper and on CD Rom from the Publications Department (Sales), Financial Services Authority, 25 The North Colonnade, Canary Wharf, London E14 5HS and is available on line at www.fsa.gov.uk.
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