4.—(1) Amend regulation 4 (provision of information in respect of a pension scheme which has been wound up) as follows.
(2) At the end of paragraph (2)(a) omit “or”.
(3) At the end of paragraph (2)(b) add—
“; or
(c)an annuity contract which is treated as a registered pension scheme by virtue of section 153(8)(1) other than an annuity contract to which paragraph (2A) applies.”.
(4) After paragraph (2) insert—
“(2A) This paragraph applies to an annuity contract—
(a)which has received a recognised transfer (within the meaning of section 169(2)) subsequent to the one which led to the annuity contract becoming a registered pension scheme under section 153(8);
(b)which has received—
(i)relievable pension contributions as defined in section 188(2), or
(ii)contributions paid by an employer,
where the total of those contributions exceeds £10;
(c)where a declaration under section 270(2)(b) has been made by the scheme administrator to the Commissioners; or
(d)which is an investment-regulated pension scheme which directly or indirectly holds an interest in taxable property.
Here “taxable property” has the same meaning as in Part 2 of Schedule 29A(3) and whether an interest in taxable property is held directly or indirectly shall be determined in accordance with Part 3 of that Schedule.”.
Section 153(8) was amended by paragraph 2 of Schedule 10 to the Finance Act 2005 (c. 7).
Section 169 was amended by paragraph 36 of Schedule 10 to the Finance Act 2005.
Schedule 29A was inserted by paragraph 13 of Schedule 21 to the Finance Act 2006 (c. 25).