# The Registered Pension Schemes (Authorised Payments) Regulations 2006, Regulation 2: Prescribed payments


For the purposes of section 164(f) of the Finance Act 2004 (authorised member payments), the following payments are prescribed—
(a) lump sum payments arising from the commutation of equivalent pension benefits pursuant to regulation 2(1A) of—
(i) the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997, or
(ii) the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997,
(b) payments of state scheme premiums pursuant to—
(i) section 55 of the Pension Schemes Act 1993, or
(ii) section 51 of the Pension Schemes (Northern Ireland) Act 1993,
(c) payments of contributions equivalent premiums pursuant to—
(i) section 55(2) of the Pension Schemes Act 1993, or
(ii) section 51(2) of the Pension Schemes (Northern Ireland) Act 1993; and
(d) payments for restoring members' State scheme rights pursuant to—
(i) paragraph 5(3B)(b) of Schedule 2 to the Pension Schemes Act 1993, or
(ii) paragraph 5(3B)(b) of Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993.

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Source: https://www.legislation.gov.uk/uksi/2006/209/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.