Regulation 4 Personal pension schemes to which section 163 of the Act appliesF1
A personal pension scheme is a scheme to which section 163 of the Act applies at any time when the scheme, or a part of the scheme, is either—
(a)
registered under section 153 of the Finance Act 2004; or
(b)
to be treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(g) of Schedule 36 to that Act.
Annotations
Textual amendments
- F1
Reg. 4 substituted (6.4.2006) by S.I. 2006/744, arts. 1, 5(2)