{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-26",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-26.json",
  "legislation": "uksi/2006/745",
  "legislation_title": "The Taxation of Pension Schemes (Consequential Amendments) Order 2006",
  "legislation_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006",
  "path": "article/26",
  "kind": "article",
  "number": "26",
  "heading": "Amendment of the Tax Credits (Definitions and Calculation of Income) Regulations 2002",
  "text": "(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.\n(2) In regulation 2(2) (interpretation)—\n(a) in the definition of “pension fund holder”—\n(i) for “personal pension scheme or a retirement annuity contract” substitute “registered pension scheme”; and\n(ii) omit “or contract” at the end;\n(b) omit the definition of “personal pension scheme”;\n(c) after the definition of “qualifying young person” insert—\n“registered pension scheme“ has the meaning given by section 150(2) of the Finance Act 2004;”; and\n(d) omit the definitions of “retirement annuity contract” and “retirement benefits scheme”.\n(3) In regulation 3(7) (calculation of income of claimant)—\n(a) at the end of sub-paragraph (b) add “and”;\n(b) for sub-paragraph (c) substitute—\n“(c) the amount of any contribution made by the claimant, or in the case of a joint claim, by either or both of the claimants to a registered pension scheme together with the amount of any tax relief due on those contributions.”; and\n(c) omit sub-paragraph (d).\n(4) In regulation 5(1) (pension income)—\n(a) for sub-paragraphs (d) and (e) substitute—\n“(d) any pension, annuity or income withdrawal to which section 579A of ITEPA applies;\n(e) any unauthorised member payments to which section 208(2)(a) or (b) of the Finance Act 2004 applies;”; and\n(b) omit sub-paragraphs (g), (h), (i) and (j);\n(c) for sub-paragraph (k) substitute—\n“(k) any annuity paid under a retirement annuity contract to which Chapter 9 of Part 9 of ITEPA applies;”;\n(d) in Table 2, in item 10, for “section 637 of ITEPA” substitute “section 636A of ITEPA”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2006."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 3(7)(c) was amended by regulation 5(7)(d) of S.I. 2003/732 and by regulation 4(4)(b) of S.I. 2003/2815."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 1. Section 579A was inserted by paragraph 6 of Schedule 31 to the Finance Act 2004 (c. 12: “the 2004 Act”)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Part 9 was repealed by paragraph 7 of Schedule 31 to the 2004 Act subject to the savings in paragraph 43 of Schedule 36 to that Act."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 636A was inserted by paragraph 11 of Schedule 31 to the 2004 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/745/article/26",
    "retrieved_at": "2026-10-29T04:34:14.538668+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}