# The Pension Protection Fund (Tax) Regulations 2006, Regulation 23A


Paragraph 20A of Schedule 36 to FA 2004 (pension credits from previously crystallised rights) applies as if, in relation to the Pension Protection Fund—
(a) in sub-paragraph (5) for “or Article 26(1) of WRP(NI)O 1999” there were substituted “, Article 26(1) of WRP(NI)O 1999, section 111(1) of the Pensions Act 2008 or section 89(1) of the Pensions (No. 2) Act (Northern Ireland) 2008”,
(b) in sub-paragraph (6)(a) for “or Article 26(2) or (3)(b) of WRP(NI)O 1999” there were substituted “, Article 26(2) or (3)(b) of WRP(NI)O 1999, section 111(2)(a) or (b)(ii) of the Pensions Act 2008 or section 89(2)(a) or (b)(ii) of the Pensions (No. 2) Act (Northern Ireland) 2008”, and
(c) in sub-paragraph (6)(b) for “or Article 26(3)(a) of WRP(NI)O 1999” there were substituted “, Article 26(3)(a) of WRP(NI)O 1999, section 111(2)(b)(i) of the Pensions Act 2008 or section 89(2)(b)(i) of the Pensions (No. 2) Act (Northern Ireland) 2008”.

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Source: https://www.legislation.gov.uk/uksi/2006/575/regulation/23A (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-23A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.