# The Pension Protection Fund (Tax) Regulations 2006, Regulation 33: Application of the Inheritance Tax Act 1984: further provisions


Section 58 of the Inheritance Tax Act 1984 (relevant property) applies in relation to property which is held for the purposes of the Pension Protection Fund as it applies in relation to property which is held for the purposes of a registered pension scheme.

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Source: https://www.legislation.gov.uk/uksi/2006/575/regulation/33 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.