# The Pension Protection Fund (Tax) Regulations 2006, Regulation 44: Fraud compensation payments and other related payments


(1) Receipt of a payment to which this regulation applies shall not be regarded as a disposal of an asset for the purposes of capital gains tax or for the purposes of corporation tax on chargeable gains.
(2) This regulation applies to—
(a) a fraud compensation payment under section 185 of the Pensions Act;
(b) an interim payment under section 186 of the Pensions Act;
(c) a fraud compensation payment under Article 168 of the Pensions Order;
(d) an interim payment under Article 169 of the Pensions Order;
(e) a payment made by the Board of the Pension Protection Fund under section 83 of the Pensions Act 1995 ;
(f) a payment in anticipation made by the Board of the Pension Protection Fund under section 84 of that Act;
(g) a payment made by the Board of the Pension Protection Fund under Article 81 of the Pensions (Northern Ireland) Order 1995 ;
(h) a payment in anticipation made by the Board of the Pension Protection Fund under Article 82 of that Order.

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Source: https://www.legislation.gov.uk/uksi/2006/575/regulation/44 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.