Regulation 3 Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006I1

United Kingdom

(1)

Regulation 2 (interpretation) is amended as follows.

(2)

In paragraph (1)—

(a)

in the definition of “associated company”, for “section 416 of ICTA^f1”, substitute “section 449 of the Corporation Tax Act 2010^f2”,

(b)

in the definition of “director”, for “section 417 of ICTA”, substitute “section 67 of ITEPA 2003^f3”, and

(c)

after the definition of “event report” insert—

““fixed protection” means transitional protection provided for under paragraph 14 of Schedule 18 to the Finance Act 2011^f4;”.

(3)

In paragraph (2), for “section 839 of ICTA”, substitute “section 993 of ITA 2007^f5”.

Annotations