{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-34C",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-34C.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/36/paragraph/34C",
  "kind": "paragraph",
  "number": "34C",
  "heading": null,
  "text": "In paragraph 34B—\n“employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see sections 393A and 393B of that Act);\n“pension scheme” has the same meaning as in Part 4 of FA 2004;\n“pre-2006 pension scheme” means a scheme that, at or in respect of any time before 6 April 2006, was—\n(a)a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA,\n(b)a former approved superannuation fund (as defined in paragraph 1(3) of Schedule 36 to FA 2004),\n(c)a relevant statutory scheme (as defined in section 611A of ICTA) or a pension scheme treated as if it were such a scheme, or\n(d)a personal pension scheme approved under Chapter 4 of Part 14 of ICTA;\n“prescribed” means prescribed by regulations made by the Commissioners;\n“QROPS” and “former QROPS” have the meanings given by section 169(8) of FA 2004;\n“registered pension scheme” means a pension scheme that is or has been a registered pension scheme within the meaning of Part 4 of FA 2004 or in relation to which an application for registration under that Part of that Act has been made;\n“responsible person”, in relation to an employer-financed retirement benefits scheme, has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see section 399A of that Act);\n“scheme administrator”, in relation to a pension scheme, has the same meaning as in Part 4 of FA 2004 (see section 270 of that Act);\n“scheme manager”, in relation to a pension scheme, has the meaning given by section 169(3) of FA 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 36 para. 34C inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 54(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 36 paras. 34B, 34C modified (17.7.2013) by Finance Act 2013 (c. 29), s. 54(4)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/34C",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}