Modifications etc. (not altering text)
C1Sch. 36 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), art. 23D (as inserted (1.6.2009) by S.I. 2009/1172, arts. 1, 3)
C2Sch. 36 applied (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)
5(1)The repeal by this Act of—U.K.
(a)section 591B (1) of ICTA (withdrawal of approval of retirement benefits scheme),
(b)section 620(7) of ICTA (withdrawal of approval of retirement annuity contract), and
(c)section 650 (1) of ICTA (withdrawal of approval of approved personal pension arrangements),
does not prevent the withdrawal of an approval under any of those provisions at any time after 5th April 2006 (from any earlier date until 6th April 2006).
(2)A withdrawal of approval made under any of those provisions by virtue of sub-paragraph (1) has the same consequences as a withdrawal of approval made under the provision concerned before 6th April 2006, so that (in particular)—
(a)sections 591C and 591D of ICTA (tax on cessation of approval of retirement benefits scheme), or
(b)sections 650A and 651 of ICTA (charge on cessation of approval of personal pension arrangements and appeal against such withdrawal of such approval),
apply where they would have applied had the approval been withdrawn before that date.