Regulation 10 Transitional provisions: Part 2 of Schedule 36 to the FA 2004I1
United Kingdom
For the purposes of paragraph 12(2)(b) of Schedule 36 to the FA 2004 (enhanced protection), a transfer of the property, rights and liabilities of a registered pension scheme to the Secretary of State is to be treated as a permitted transfer.
Annotations
Commencement
- I1
Reg. 10 in force at 1.5.2010, see reg. 1(1)
Notes on Part 3
Textual amendments
- F1
Pt. 3 heading substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(4)