The Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005

• Citation: S.I. 2005/3451
• Sections: 3

Section 1 Citation, commencement and interpretation

(1) These Regulations shall be cited as the Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005 and shall come into force on 6th April 2006.

(2) In these Regulations “Schedule 36” means Schedule 36 to the Finance Act 2004 (pension schemes etc : transitional provisions and savings) and any other reference to a numbered Schedule is a reference to the corresponding Schedule to these Regulations.

Section 2 Schemes prescribed for the purposes of paragraph 19(3) of Schedule 36

A pension scheme is prescribed for the purposes of paragraph 19(3) of Schedule 36 if—

(a) it is listed in Schedule 1; or

(b) it is a scheme established solely for the receipt of additional voluntary pension contributions from members of a scheme listed in Schedule 1.

Section 3 Occupations prescribed for the purposes of paragraph 23 of Schedule 36

The occupations listed in Schedule 2 are prescribed for the purposes of paragraph 23 of Schedule 36.