# The Pension Protection Fund (Tax) Regulations 2006, Regulation 37: Application of TCGA 1992: further provisions


(1) For the purposes of section 170 of TCGA 1992 (groups of companies), none of the following may be a member of a group—
(a) the Board of the Pension Protection Fund;
(b) the Pension Protection Fund;
(c) the Fraud Compensation Fund.
(2) This regulation is to be construed as one with TCGA 1992.

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Source: https://www.legislation.gov.uk/uksi/2006/575/regulation/37 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.