Search Legislation

Advanced Search

The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of the Register of Occupational and Personal Pension Schemes Regulations 2005

This section has no associated Explanatory Memorandum

4.—(1) The Register of Occupational and Personal Pension Schemes Regulations 2005(1) are amended as follows.

(2) In paragraph (4) of regulation 1 (interpretation), after the definition of “relevant public authority”, insert—

““scheme undertaking cross-border activities” means a scheme in relation to which the trustees or managers—

(a)

are proposing to apply for authorisation, or are authorised, under section 288 of the Act (general authorisation to accept contributions from European employers); or

(b)

are proposing to apply for approval, or are approved, under section 289 of the Act (approval in relation to particular European employer) in relation to a European employer; and”.

(3) After sub-paragraph (b) of regulation 2(1) (registrable schemes), insert “or” and the following sub-paragraph—

“(c)which—

(i)has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions), and

(ii)is a scheme undertaking cross-border activities.”.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources