# The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015 S.I. 2015/667 · made 12 March 2015 These Regulations amend the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569) (“the Principal Regulations”). Made under: Finance Act 2004 (Section 274A) PDFs: Printed copy https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-amendment-regulations-2015/pdf/uksi_20150667_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-amendment-regulations-2015/pdf/uksiem_20150667_en.pdf ## Introductory text Income Tax Made 12th March 2015 Laid before the House of Commons 12th March 2015 Coming into force 6th April 2015 The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 274A of the Finance Act 2004 and now exercisable by them. ## 1 Citation and commencement These Regulations may be cited as the Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015 and come into force on 6th April 2015. ## 2 Amendment of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 are amended as follows. ## 3 Amendment of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 In the table in Schedule 1 (schemes to be treated as split schemes)— (a) in the second column of the entry for the Police Pension Scheme, for “1982” substitute “1976”; (b) after the entry for the Police Pension Scheme insert— “ Police Pension Scheme (England and Wales) 2015 Sections 1 to 5, 7, 8, 12, 18 and 25, paragraph 7 of Schedule 2, Schedule 3 and paragraphs 1, 2 and 5 of Schedule 7 to the Public Service Pensions Act 2013 The Police Pension Regulations 2015 ”; (c) in the first column of the entry for the Firefighters Pension Scheme, after “Scheme” insert “and Firefighters’ Pension (Wales) Scheme”; and (d) after the entry for the Firefighters Pension Scheme (as amended by sub-paragraph (c)) insert— “ Firefighters’ Pension Scheme (Wales) 2015 Sections 1 to 4, 7, 8, 12 and 18, paragraph 6 of Schedule 2, Schedule 3 and paragraphs 20 and 21 of Schedule 5 to the Public Service Pensions Act 2013 The Firefighters’ Pension Scheme (Wales) Regulations 2015 Firefighters’ Pension Scheme 2015 Sections 1 to 4, 8 and 18, paragraph 6 of Schedule 2 and Schedule 3 to the Public Service Pensions Act 2013 The Firefighters’ Pension Scheme (England) Regulations 2014 ”. ## 4 Amendment of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 In the table in Part 1 of Schedule 3 (responsibilities and liabilities of sub-scheme administrators in respect of a sub-scheme: Finance Act 2004)— (a) omit the entries for sections 227(3), 258(1) and 259(1) and paragraphs 19(1)(d) and 19(2)(e) of Schedule 29; (b) before the entry for section 205 insert— “ Section 192 Deduction of relief at source ”; (c) after the entry for section 205 insert— “ Section 205A Serious ill-health lump sum charge ”; (d) before the entry for section 238(3) and (4) insert— “ Section 237B to 237E Annual allowance charge ”; and (e) after the entry for section 272 insert— “ Section 272A to 272C Liability of independent trustee, scheme administrator and former scheme administrator ”. ## 5 Amendment of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 In Part 2 of Schedule 3 (responsibilities and liabilities of sub-scheme administrators in respect of a sub-scheme: secondary legislation)— (a) omit— (i) “The Registered Pension Schemes and Employer Financed Retirement Benefit Schemes (Information) (Prescribed Description of Person) Regulations 2005”; (ii) “The Taxes Management Act 1970 (Modification of Schedule 3 for Pension Schemes Appeals) Order 2005”; and (iii) “The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006”; and (b) insert at the end— “The Registered Pension Schemes etc (Information) (Prescribed Descriptions of Persons) Regulations 2010 The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011 The Registered Pension Schemes (Modification of Scheme Rules) Regulations 2011”. ## Signature Edward Troup Jim Harra Two of the Commissioners for Her Majesty’s Revenue and Customs 12th March 2015 ## Explanatory note (This note is not part of the Regulations) These Regulations amend the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569) (“the Principal Regulations”). Regulation 3 amends the table in Schedule 1 to the Principal Regulations to add three new public service pension schemes and make two minor changes to existing entries. Regulation 4 amends the list, in Part 1 of Schedule 3 to the Principal Regulations, of the responsibilities and liabilities in the Finance Act 2004 (c. 12) that are assumed by sub-scheme administrators. Five existing entries are removed and four new entries are added. Regulation 5 amends the list, in Part 2 of Schedule 3 to the Principal Regulations, of the secondary legislation containing responsibilities and liabilities that are assumed by sub-scheme administrators. Three existing entries are removed and three new entries are added. A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to existing policy and makes routine changes to the Principal Regulations. --- Source: https://www.legislation.gov.uk/uksi/2015/667 (the official version) Page: https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-amendment-regulations-2015 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.