SCHEDULES

SCHEDULE 30U.K.Registered pension schemes: employer loans

DefinitionsU.K.

Loan repayment dateU.K.

2(1)Loan repayment date” means the date by which the total amount owing (including interest) must be paid.U.K.

(2)A standard loan repayment date is a loan repayment date before the end of the period of five years beginning with the date on which the loan is made.

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284