# Finance Act 2004, Paragraph 6


Any liabilities or obligations of—
(a) the administrator of a retirement benefits scheme (within the meaning of Chapter 1 of Part 14 of ICTA), or
(b) the scheme administrator of a personal pension scheme (within the meaning of Chapter 4 of Part 14 of ICTA),
incurred in relation to the scheme before 6th April 2006 or by virtue of paragraph 4 are (on and after that date) to be treated as liabilities or obligations of the scheme administrator of the scheme.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.