The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015

• Citation: S.I. 2015/667
• Sections: 5

Section 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.

Section 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.

Section 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—

(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—

Section 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—

(c) after the entry for section 205 insert—

(d) before the entry for section 238(3) and (4) insert—

(e) after the entry for section 272 insert—

Section 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