http://www.legislation.gov.uk/uksi/2006/569/contents/made

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

INCOME TAX

King's Printer of Acts of Parliament

2017-06-21

INCOME TAX

These Regulations provide for certain registered pension schemes to be treated as if they were a number of separate registered pension schemes pursuant to section 274A of the Finance Act 2004 (c. 12) (“the 2004 Act”).

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 3(a)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 3(b)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 3(c)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 3(d)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 4(a)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 4(b)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 4(c)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 4(d)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 4(e)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 2 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 5(a)(i)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 2 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 5(a)(ii)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 2 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 5(a)(iii)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 2 table

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

reg. 5(b)

reg. 1

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

reg. 5(1)

The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

reg. 10(2)(a)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

reg. 5(2)

The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

reg. 10(2)(b)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Table

The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

reg. 10(3)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 Table

The Pension Schemes (Miscellaneous Amendments) Order 2013

art. 7(2)

art. 1(1)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3

Pt. 1A

The Pension Schemes (Miscellaneous Amendments) Order 2013

art. 7(3)(a)

art. 1(1)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3

Pt. 1A

The Pension Schemes (Miscellaneous Amendments) Order 2013

art. 7(3)(b)

art. 1(1)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 Table

The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011

art. 18(a)(i)

art. 1(2)

art. 1(1)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3 Pt. 1 Table

The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011

art. 18(a)(ii)

art. 1(2)

art. 1(1)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Sch. 3

Pt. 1A

The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011

art. 18(b)

art. 1(2)

art. 1(1)

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

sch 2

The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2007

reg 2

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

1Citation, commencement and interpretation

2Description of schemes to be split

3Responsibilities and liabilities of sub-scheme administrators

4(1) Section 209(5) (unauthorised payments surcharge) shall be modified as...

5(1) Paragraph 11 of Schedule 31 (insertion of chapter 15A...

SCHEDULE 1Schemes to be treated as split schemes pursuant to regulation 2(1)(a)

SCHEDULE 2Schemes to be treated as sub-schemes pursuant to regulation 2(4)

SCHEDULE 3Responsibilities and liabilities of sub-scheme administrators in respect of a sub-scheme

PART 1Finance Act 2004

PART 2Secondary Legislation

2006 No. 569

INCOME TAX

The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

Made9th March 2006

Laid before the House of Commons10th March 2006

Coming into force6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 274A of the Finance Act 20041, and now exercisable by them2 make the following Regulations: