# The Pension Protection Fund (Tax) (Amendment) Regulations 2013, Regulation 8: Amendment of the Pension Protection Fund (Tax) Regulations 2006


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).”.

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Source: https://www.legislation.gov.uk/uksi/2013/1117/regulation/8 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.