Paragraph 8 De minimis ruleF1

United Kingdom Repealed

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 2 para. 7(1)(b) words inserted by Pension Schemes Act 2026 s. 111(2)
Sch. 2 para. 9(2) words inserted by Pension Schemes Act 2026 s. 111(4)(a)
Sch. 2 para. 9(2) word omitted by Pension Schemes Act 2026 s. 111(4)(b)(i)
Sch. 2 para. 9(2) words inserted by Pension Schemes Act 2026 s. 111(4)(b)(ii)
Sch. 2 para. 9(2) words inserted by Pension Schemes Act 2026 s. 111(4)(c)
Sch. 2 para. 9(2A)-(2D) inserted by Pension Schemes Act 2026 s. 111(5)
Sch. 2 para. 9(3) words inserted by Pension Schemes Act 2026 s. 111(6)(a)
Sch. 2 para. 9(3) words substituted by Pension Schemes Act 2026 s. 111(6)(b)

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Annotations

F1: Sch. 2 para. 8 omitted (19.12.2007) by virtue of The Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/3581), regs. 1(1), 7(8)