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Regulation 8 Amendment of the Pension Protection Fund (Tax) Regulations 2006

Original text. Later amendments are not shown.

For regulation 14(2) substitute—

“(2)

In paragraph (1) a “qualifying individual” means—

(a)

an individual who was a member of a scheme for which the Board of the Pension Protection Fund has assumed responsibility, or

(b)

an individual who was a transferee entitled to a pension compensation credit referred to in section 111(1) of PA 2008 or section 89(1) of P(No. 2)A(NI) 2008 (creation of pension compensation debits and credits).”.