# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 10: Transitional provisions: Part 2 of Schedule 36 to the FA 2004

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/10 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.