Regulation 21 Amendment of the Entry Rules Regulations

(1)

The Entry Rules Regulations are amended in accordance with this regulation.

(2)

In regulation 1(3) (interpretation), for the definition of “tax approved scheme” substitute—

““tax registered scheme” means a pension scheme which is registered under Chapter 2 of Part 4 of the Finance Act 2004 (registration of pension schemes).”.

(3)

In regulation 2(1) (schemes which are not eligible schemes)—

(a)

in sub-paragraph (f) M1, for “tax approved scheme” substitute “ tax registered scheme ”;

(b)

in sub-paragraph (n), after “Scheme;” insert “ and ”; and

(c)

omit sub-paragraph (o).

(4)

In regulation 3(1) (schemes which cease to be eligible schemes), for sub-paragraph (a) substitute—

“(a)
the scheme has ceased to be a tax registered scheme; or”.

(5)

In the Schedule (contents of accounts audited by the auditor of the scheme)—

(a)

in paragraph 2(3)(a) M2, omit “to which section 111 of the 1993 Act (voluntary contributions) applies”; and

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Reg. 21(5)(b) revoked (6.4.2007) by Pension Protection Fund (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/782), regs. 1(1), 7(b)

Marginal citations

M1: The words “but which is neither a tax approved scheme nor” were substituted by S.I. 2005/993.
M2: Paragraph 2 was amended by S.I. 2005/993.