Paragraph 8 I1

(1)

Section 610 (annuities under sponsored superannuation schemes) is amended as follows.

(2)

In subsection (1)—

(a)

in paragraph (a), for “a sponsored superannuation scheme” substitute “ an occupational pension scheme that is not a registered pension scheme ”, and

(b)

in paragraph (b), for “a sponsored superannuation scheme” substitute “ such an occupational pension scheme ”.

(3)

In subsection (3), for “any provision of Chapter 6, 7, 8 or 9” substitute “ Chapter 5A ”.

(4)

For subsection (4) substitute—

“(4)
In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).”

(5)

In the heading, for “sponsored superannuation” substitute “ non-registered occupational pension ”.

Annotations

I1: Ss. 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