# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 5: Application of relevant ... allowance provisions

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

(1) The relevant ... allowance provisions apply in relation to assistance from the FAS as they apply in relation to benefits that are provided under a registered pension scheme.
(2) For the purposes of the relevant ... allowance provisions, unless the context requires otherwise—
(a) a qualifying member is to be treated as if that qualifying member were a member of a registered pension scheme; and
(b) the FAS is to be treated as if it were a registered pension scheme and the FAS scheme manager is to be treated as its scheme administrator.
(3) Subject to regulations 7 to 11 of these Regulations, the relevant ... allowance provisions are—
(za) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a) section 263 of the FA 2004 (... penalty in relation to relevant benefit accrual);
(b) Part 2 of Schedule 36 to the FA 2004 (transitional provision and saving: pre-commencement rights: enhancement of allowances etc); and
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) enhanced ... allowance regulations.
(4) “Enhanced ... allowance regulations” has the meaning given by section 256(2) of the FA 2004 (enhanced ... allowance regulations).

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Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/5 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.