# The Taxation of Pension Schemes (Consequential Amendments) Order 2006, Article 22: Amendment of the Manufactured Payments and Transfer of Securities (Tax Relief) Regulations 1995


(1) The Manufactured Payments and Transfer of Securities (Tax Relief) Regulations 1995 are amended as follows.
(2) In regulation 3(1)—
(a) in sub-paragraph (a)—
(i) for “a scheme” substitute “a pension scheme”; and
(ii) for “592(2) or 643(2) of the Taxes Act” substitute “186(1) of the Finance Act 2004”; and
(b) in sub-paragraph (b) for the words following “section” substitute “613(4)(a) or 614(2), (3) or (4) of the Taxes Act,”.
(3) In regulation 4(1)—
(a) in sub-paragraph (a)—
(i) for “a scheme” substitute “a pension scheme”; and
(ii) for “592(2) or 643(2) of the Taxes Act” substitute “186(1) of the Finance Act 2004”; and
(b) in sub-paragraph (b) for the words following “section” substitute “613(4)(a) or 614(2), (3) or (4) of the Taxes Act,”.

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Source: https://www.legislation.gov.uk/uksi/2006/745/article/22 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

