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1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Non-European Schemes Exemption) Regulations 2008 and shall come into force on 6th April 2008.
(2) In these Regulations—
“split approved scheme” means a retirement benefits scheme which–
immediately before 6th April 2006, was treated in accordance with section 611 of the Income and Corporation Taxes Act 1988(1) (definition of “retirement benefits scheme”) as two or more separate schemes and at least one of those separate schemes was not approved for the purposes of Chapter 1 of Part 14 of that Act (retirement benefit schemes) and
with effect from 6th April 2006, is treated in accordance with section 153 of the Finance Act 2004(2) (registration of pension schemes) as a registered pension scheme in respect of such of those separate schemes as is, or are, approved for the purposes of Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (retirement benefit schemes); and
“unregistered occupational pension scheme” means a pension scheme which is not registered, or treated in accordance with Schedule 36 to the Finance Act 2004 as registered, under section 153 of that Act (registration of pension schemes).
1988 c.1. Section 611 (along with the whole of Chapter 1 of Part 14 of that Act) was repealed from 6th April 2006 by section 326 of, and Part 3 of Schedule 42 to, the Finance Act 2004 (c.12).
2004 c.12. Section 153 was amended by paragraphs 2 and 3 of Schedule 10 to the Finance Act 2005 (c.7).
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