# The Registered Pension Schemes (Authorised Member Payments) (No. 2) Regulations 2006

S.I. 2006/571 · made 9 March 2006

This Order authorises registered pension schemes to make certain payments to which entitlement accrued before 6th April 2006. The effect is to exempt these payments, made on or after 6th April 2006, from the unauthorised payments charge imposed by section 209 of the Finance Act 2004 (c. 12).

Made under: Finance Act 2004 (Section 164)

PDFs: Printed copy https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-no-2-regulations-2006/pdf/uksi_20060571_en.pdf; Explanatory Memorandum https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-no-2-regulations-2006/pdf/uksiem_20060571_en.pdf

## Introductory text

INCOME TAX
Made 9th March 2006
Laid before the House of Commons 10th March 2006
Coming into force 6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(f) of the Finance Act 2004, and now exercisable by them

## 1 Citation and commencement

These Regulations may be cited as the Registered Pension Schemes (Authorised Member Payments) (No. 2) -Regulations 2006 and shall come into force on 6th April 2006.

## 2 Payments which are authorised member payments

A payment which satisfies the conditions in article 38(1), 39(1), 40(1) or 41(1) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 is a payment which a registered pension scheme is authorised to make.

## Signature

David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2006

## Explanatory note

(This note is not part of the Order)
This Order authorises registered pension schemes to make certain payments to which entitlement accrued before 6th April 2006. The effect is to exempt these payments, made on or after 6th April 2006, from the unauthorised payments charge imposed by section 209 of the Finance Act 2004 (c. 12).
This Order does not impose new costs on business.

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Source: https://www.legislation.gov.uk/uksi/2006/571 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-no-2-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.