The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006

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Statutory Instrument

The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006

Citation

S.I. 2006/1162

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation and commencement

These Regulations may be cited as the Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006 and shall come into force on 16th May 2006.

Section 2Amendment to the Income Tax (Pension Funds Pooling Schemes) Regulations 1996

(1) Amend the Income Tax (Pension Funds Pooling Schemes) Regulations 1996 as follows.
(2) In regulation 4(2) (description of a pension funds pooling scheme) at the beginning insert “Subject to paragraph (2A),”.
(3) After regulation 4(2) insert—
(2A) Paragraph (2) does not apply if the unit trust scheme ceases to have the characteristics specified in paragraph (3) solely because it is wound up.

2 sections

Cite this legislation

The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2006-1162

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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