# The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006, Regulation 2: Amendment to the Income Tax (Pension Funds Pooling Schemes) Regulations 1996


(1) Amend the Income Tax (Pension Funds Pooling Schemes) Regulations 1996 as follows.
(2) In regulation 4(2) (description of a pension funds pooling scheme) at the beginning insert “Subject to paragraph (2A),”.
(3) After regulation 4(2) insert—
“(2A) Paragraph (2) does not apply if the unit trust scheme ceases to have the characteristics specified in paragraph (3) solely because it is wound up.”.

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Source: https://www.legislation.gov.uk/uksi/2006/1162/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-amendment-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.