# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 2: Transfer of registered pension scheme assets, etc, to the Secretary of State

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

A transfer of the property, rights and liabilities of a registered pension scheme to the Secretary of State is to be treated as if it were a payment authorised by section 164(1) of the FA 2004 (authorised member payments).

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Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/2 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.