# The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Income Tax (Pension Funds Pooling Schemes) Regulations 1996 (S.I. 1996/1585) to provide that a unit trust scheme does not cease to qualify as a pension funds pooling scheme solely because it ceases to satisfy the specified characteristics for such a scheme by reason of it being wound up.
Regulation 1 provides for the citation and commencement.
Regulation 2 introduces the amendments.
These Regulations impose no new costs on business.

---
Source: https://www.legislation.gov.uk/uksi/2006/1162/note (the official version)
Page: https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-amendment-regulations-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.