# The Registered Pension Schemes (Authorised Payments — Arrears of Pension) Regulations 2006

S.I. 2006/614 · made 9 March 2006

These Regulations prescribe an additional description of authorised payment which may be made by a registered pension scheme.

Made under: Finance Act 2004 (Section 164)

PDFs: Printed copy https://openlegislation.uk/registered-pension-schemes-authorised-payments-arrears-of-pension-regulations-2006/pdf/uksi_20060614_en.pdf; Explanatory Memorandum https://openlegislation.uk/registered-pension-schemes-authorised-payments-arrears-of-pension-regulations-2006/pdf/uksiem_20060614_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 Payments — Arrears of Pension) Regulations 2006 and shall come into force on 6th April 2006.

## 2 Payment of arrears of pension to be an authorised payment

(1) Where a registered pension scheme pays to a member of the scheme an amount representing accrued arrears of pension, paragraph (2) applies.
(2) Paragraph (3) applies to so much of the payment mentioned in paragraph (1) as—
(a) does not exceed the amount accrued during the period—
(i) ending with the date on which he became entitled to the pension (“the actual start date”); and
(ii) beginning with the earliest date from which the member could, at the actual start date, have required the scheme administrator, in accordance with the rules of the scheme, to make a payment of arrears of pension; and
(b) constitutes taxable pension income within section 579B of ITEPA 2003.
(3) The amount to which this paragraph applies is a payment of a prescribed description for the purposes of section 164(f).
(4) In this regulation—
“entitled” has the meaning given in section 165(3); and
a reference to a numbered section, without more, is a reference to the section of the Finance Act 2004 bearing that number.

## 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 Regulations)
These Regulations prescribe an additional description of authorised payment which may be made by a registered pension scheme.
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 prescribes a payment of arrears of pension which have accrued, to which the member is entitled at the time when the pension begins to be paid, and which is taxable pension income within the meaning of section 579B of ITEPA 2003, as an additional description of authorised payment for the purposes of Part 4 of the Finance Act 2004.
These Regulations do not impose new costs on business.

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Source: https://www.legislation.gov.uk/uksi/2006/614 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-payments-arrears-of-pension-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.