type: legislation

jurisdiction: UK

text:
Citation and commencement
1
These Regulations may be cited as the Occupational Pension Schemes (Winding up Procedure Requirement) Regulations 2006 and shall come into force on 24th July 2006.
Amendment of the Pensions Act 2004
2
1
After section 231 of the Pensions Act 2004 (powers of the Regulator) insert —
Requirements for winding up procedure
231A
1
Where an occupational pension scheme in respect of which a recovery plan has been prepared under section 226 begins to wind up during the recovery period, the trustees or managers of the scheme must as soon as reasonably practicable prepare a winding up procedure.
2
A winding up procedure must —
a
set out the action to be taken to establish the liabilities to or in respect of the members of the scheme, in respect of pensions or other benefits, and to recover any assets of the scheme;
b
give an estimate of the amount of time it will take to establish those liabilities and to recover any such assets;
c
give an indication of which of the accrued rights or benefits (if any), to which a person is entitled under the scheme, are likely to be affected by a reduction in actuarial value;
d
specify which one or more of the ways mentioned in subsection (3)(a) to (e) of section 74 of the Pensions Act 1995 will be used to discharge the liabilities to or in respect of the members of the scheme in respect of pensions or other benefits;
e
give an estimate of the amount of time it will take to discharge those liabilities.
3
The requirement imposed by subsection (2)(c) applies only to the extent that the trustees or managers have sufficient information to give such an indication.
4
A winding up procedure must be appropriate having regard to the nature and circumstances of the scheme.
5
A winding up procedure may be reviewed, and if necessary revised, where the trustees or managers consider that there are reasons that may justify a variation to it.
6
The trustees or managers must send a copy of any winding up procedure to the Regulator as soon as reasonably practicable after it has been prepared or, as the case may be, revised.
7
Where any requirement of this section is not complied with, section 10 of the Pensions Act 1995 (civil penalties) applies to a trustee or manager who has failed to take all reasonable steps to secure compliance.
8
In this section “recovery period”, in relation to an occupational pension scheme, means the period specified in the scheme’s recovery plan in accordance with section 226(2)(b).
.
Amendment of the Occupational Pension Schemes (Disclosure of Information) Regulations 1996
3
1
Amend the Occupational Pension Schemes (Disclosure of Information) Regulations 1996 as follows.
2
In regulation 7(1) (availability of other documents), after sub-paragraph (d) insert —
e
an outline of the winding up procedure prepared or revised under section 231A of the 2004 Act ,
.
Amendment of the Register of Occupational and Personal Pension Schemes Regulations 2005
4
1
Amend the Register of Occupational and Personal Pension Schemes Regulations 2005 as follows.
2
In regulation 3 (registrable information) —
a
after paragraph (1)(f) add —
g
in the case where an occupational pension scheme in respect of which a recovery plan has been prepared under section 226 of the Act begins to wind up during the recovery period, the date on which the winding up commenced.
; and
b
for paragraph (4) substitute —
4
In this regulation —
“multi-employer scheme” means a trust scheme in relation to which there is more than one employer;
“recovery period” means the period specified in the scheme’s recovery plan in accordance with section 226(2)(b) of the Act.
.
Amendment of the Occupational Pension Schemes (Scheme Funding) Regulations 2005
5
1
Amend the Occupational Pension Schemes (Scheme Funding) Regulations 2005 as follows.
2
In regulation 8 (recovery plan), omit paragraph (8).
3
In regulation 17 (exemptions – general) —
a
in paragraph (1)(l), for “subject to regulation 18” substitute “subject to paragraph (1A) and regulation 18”;
b
after paragraph (1) insert —
1A
Section 231A of the 2004 Act applies to a scheme where —
a
a recovery plan has been prepared under section 226 of the 2004 Act, and
b
the scheme begins to wind up during the recovery period.
.
4
after paragraph (2) insert —
2A
In paragraph (1A) “recovery period” means the period specified in the scheme’s recovery plan in accordance with section 226(2)(b) of the 2004 Act;
.
Signed by authority of the Secretary of State for Work and Pensions.
James Purnell
Minister of State,
Department for Work and Pensions
29th June 2006


text:
Citation and commencement
1
1
This Order may be cited as the Taxation of Pension Schemes (Transitional Provisions) Order 2006 and shall come into force on 6th April 2006.
2
In this Order —
“ Revenue and Customs ” means Her Majesty’s Revenue and Customs (see section 4 of the Commissioners for Revenue and Customs Act 2005 );
“the 2004 Act ” means the Finance Act 2004;
“ Part 4 ” means Part 4 of the Finance Act 2004;
a reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in Part 4; and
expressions which are defined, or are otherwise explained, in section 280 have the same meaning in this Order as they have in Part 4.
Payments made from annuities
2
1
In its application to any pension scheme which by virtue of paragraph 1(1) of Schedule 36 (pension schemes: transitional provisions and savings) —
a
is to be treated as becoming a registered pension scheme on 6th April 2006;
b
would have been so treated had it not been wound up before that date; or
c
would have been so treated if the scheme administrator had not notified Revenue and Customs under paragraph 2 of Schedule 36 (opting out of deemed registration) that the pension scheme was not to become a registered pension scheme on that date,
section 161 (meaning of “payment” etc ) is modified as follows.
2
In subsection (3) after the words “of a registered pension scheme” add —
or, if the purchase took place before 6th April 2006, a pension scheme which at the time of purchase fell within one of the categories set out in paragraph 1(1)(a) to (g) of Schedule 36.
.
3
After subsection (3) add —
3A
But subsection (4) does not apply to a payment made or benefit provided under or in connection with an annuity which fulfils the following conditions.
Condition 1
The annuity was purchased from an insurance company.
Condition 2
The annuity was purchased by a pension scheme which at the time of purchase fell within one of the categories set out in paragraph 1(1)(a) to (g) of Schedule 36.
Condition 3
The annuity was purchased in order to secure or provide benefits under the scheme referred to in Condition 2.
Condition 4
The terms of the annuity, or of any arrangement or agreement made in connection with that annuity do not permit a payment, the making of which would have given the Board grounds for withdrawing approval of the pension scheme under section 591B of ICTA if it had been made before 6th April 2006.
Condition 5
The terms of the annuity contract have not been altered on or after 6th April 2006 to allow a payment that would be an unauthorised payment if it had been made by a registered pension scheme.
.
4
In its application to any pension scheme which falls within sub-paragraph (1)(b) section 161(4) is modified as follows.
5
For the words “held for the purpose of the pension scheme” substitute “held for the purposes of a registered pension scheme”.
Commencement provisions for unsecured pension funds
3
Part 4 of the 2004 Act shall be modified as set out in articles 4 and 5 in its application to any pension which —
a
was paid by way of income withdrawal, income drawdown or annuity purchase deferral from a retirement benefits scheme, or a personal pension scheme approved under Part 14 of ICTA immediately before 6th April 2006; and
b
on 6th April 2006 becomes an unsecured pension or a dependant’s unsecured pension by virtue of a scheme which is treated as becoming a registered pension scheme on that date (see paragraph 1 of Schedule 36).
Modification of section 165
4
1
Section 165(1) (pension rules) shall be modified as follows.
2
In pension rule 5 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 10(1A) of Schedule 28.”.
3
Section 167(1) (pension death benefit rules) shall be modified as follows.
4
In pension death benefit rule 4 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 24(1A) of Schedule 28.”.
Modification of Schedule 28
5
1
Schedule 28 (registered pension schemes: authorised pensions — supplementary) shall be modified as follows.
2
In paragraph 10 —
a
in sub-paragraph (1) for “The period of five unsecured pension years” substitute “The first reference period as defined in sub-paragraph (1A) below”;
b
after sub-paragraph (1) insert a new sub-paragraph as follows —
1A
The “first reference period” is the period commencing on 6th April 2006 and terminating on the earliest of —
a
the day immediately before the day fixed by the scheme administrator on which to recalculate the basis amount;
b
the day immediately before the day on which the basis amount was recalculated following an annuity purchase;
c
6th April 2008.
;
c
in sub-paragraph (2) for “sub-paragraph (5)” substitute “sub-paragraphs (2A) and (5).”;
d
after sub-paragraph (2) insert the following sub-paragraph —
2A
For the first reference period as defined in sub-paragraph (1A), the basis amount is —
a
the annual amount of the annuity calculated pursuant to section 630 of ICTA;
b
the maximum annual pension calculated in accordance with the rules set out in Appendix XII Part I of the Occupational Pension Schemes Practice Notes (IR12) published by the Board on 22nd January 2001 (“the Notes”);
c
the annual amount of pension income which has been paid in accordance with paragraph 20.41 of the Notes in respect of a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA, being paid as a small self-administered pension pursuant to the terms of Memorandum 119 issued on 6th May 1994 by the Board .
which could have been purchased by the application of the sums and assets which then represented the member’s pension fund on the nominated date.
;
e
in sub-paragraph (3)(a) for “the reference date” substitute “the applicable reference date”;
f
after sub-paragraph (3) insert —
3A
“The applicable reference date” is the date on which the pension fund was last valued —
a
in the case of a personal pension fund, pursuant to section 634A of ICTA (income withdrawal by member),
b
in the case of a retirement benefits scheme (other than one falling within paragraph (c) below), pursuant to the rules set out in the Notes, or
c
in the case of a retirement benefits scheme referred to in sub-paragraph (2A)(c), the date of the scheme’s last triennial report as required by paragraph 20.41 of the Notes.
.
3
In paragraph 24 —
a
in sub-paragraph (1) for the words “The period of five unsecured pension years” substitute “The first reference period as defined in sub-paragraph (1A) below”;
b
after sub-paragraph (1) insert a new sub-paragraph as follows —
1A
The “first reference period” is the period commencing on 6th April 2006 and terminating on the earliest of —
a
the day immediately before the day fixed by the scheme administrator on which to recalculate the basis amount;
b
the day immediately before the day on which the basis amount was recalculated following an annuity purchase;
c
6th April 2008.
;
c
in sub-paragraph (2) for “sub-paragraph (5)” substitute “sub-paragraphs (2A) and (5).”;
d
after sub-paragraph (2) insert the following sub-paragraph —
2A
For the first reference period as defined in sub-paragraph (1A), the basis amount is —
a
the annual amount of the annuity calculated pursuant to section 630 of ICTA,
b
the maximum annual pension calculated in accordance with the rules set out in Appendix XII Part I of the Occupational Pension Schemes Practice Notes (IR12) published by the Board on 22nd January 2001 (“the Notes”) or,
c
the annual amount of pension income that has been paid in accordance with paragraph 20.41 of the Notes in respect of a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA, being paid as a small self-administered pension calculated pursuant to the terms of Memorandum 119 issued by the Board on 6 May 1994
which could have been purchased by the application of the sums and assets which then represented the member’s pension fund on the nominated date.
;
e
in sub-paragraph (3)(a) for “the reference date” substitute “the applicable reference date”;
f
after sub-paragraph (3) insert —
3A
“The applicable reference date” is the date on which the pension fund was last valued —
a
in the case of a personal pension fund, pursuant to section 636A of ICTA (income withdrawal after the death of member),
b
in the case of a retirement benefits scheme (other than one falling within paragraph (c) below), pursuant to the rules set out in the Notes, or
c
in the case of a retirement benefits scheme referred to in sub-paragraph (2A)(c), the date of the scheme’s last triennial report as required by paragraph 20.41 of the Notes.
.
Transitional protection for continued life cover (75+)
6
The modifications in articles 7 and 8 apply in the case of a member of a registered pension scheme who satisfies the following conditions.
Condition A
The registered pension scheme was, immediately before 6th April 2006, a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA (retirement benefits schemes).
Condition B
The member had a right under the pension scheme to a life cover lump sum on 5th April 2006.
Condition C
The rules of the pension scheme on 10th December 2003 included provision conferring such a right on some or all of the persons who were then members of the pension scheme, and such a right was either then conferred on the member or would have been had the member been a member of the scheme on that date.
Condition D
The rules of the scheme in relation to life cover lump sums have not been changed since 10th December 2003.
Condition E
The member was —
in receipt of benefits from the scheme on or before 5th April 2006, or
entitled to one or more life cover lump sums, amounting in the aggregate, to £2,500 or less.
Modification of section 636A ITEPA 2003
7
1
ITEPA 2003 is modified as follows.
2
In section 636A(1) (exemption for certain lump sums under registered pension schemes) —
a
at the end of paragraph (e) omit “or”;
b
at the end of paragraph (f) add “or”; and
c
after paragraph (f) insert —
g
a life cover lump sum.
.
3
In section 636A(7) after “unsecured pension fund lump sum death benefit” insert “life cover lump sum”.
Modification of section 168 and Schedule 29
8
1
The 2004 Act is modified as follows.
2
In section 168(1) (lump sum death benefit rule) after paragraph (i) insert —
j
a life cover lump sum.
.
3
In Part 2 of Schedule 29 (registered pension schemes: supplementary provisions about lump sums) after paragraph 21 insert —
Life cover lump sum
21A
For the purposes of this Part a lump sum death benefit is a life cover lump sum if —
a
the member had reached the age of 75 before he died;
b
payment of the sum would not have prejudiced approval of the scheme for the purposes of Chapter 1 of Part 14 of ICTA if it had been made on 5th April 2006.
.
Valuation of “primary protection” – compensation for poorly performing investments
9
Part 4 of 2004 Act shall be modified as set out in articles 10 and 11 in its application to any individual who has given notice of intention to rely on paragraph 7 Schedule 36 where the following conditions are met —
Condition A
The pension scheme in respect of which the individual has given notice is either —
a money purchase arrangement that is not a cash balance arrangement; or
a hybrid arrangement where the benefits that may be provided include money purchase benefits that are not cash balance benefits.
Condition B
An amount is paid into the pension scheme, or is determined as being so payable, between 6th April 2006 and 5th April 2009, in respect of compensation for the poor performance of an investment owned by that scheme.
Condition C
The investment in respect of which the compensation is payable was owned by the pension scheme at any time before 6th April 2006 and was offered for sale to the public on the open market.
Condition D
The amount of compensation paid, or determined as being so payable, is an amount which might reasonably have been expected to be paid between two parties in the same position as the payer and the scheme administrator acting at arm’s length.
Modification of section 212
10
1
Section 212 (valuation of uncrystallised rights for the purposes of section 210) is modified, for the purposes of calculating the value of RR in paragraph 7(3) of Schedule 36 , as follows.
2
In subsection (5) (valuation of money purchase arrangements other than cash balance arrangements) after paragraphs (a) and (b) add —
together with the value, if any, of any relevant compensation on 5th April 2006.
.
3
After subsection (5) add —
5A
For the purposes of subsections (5) and (7) relevant compensation is the market value, calculated in accordance with section 278, of any compensation paid or payable in respect of the poor performance of an investment owned by the pension scheme on the earlier of the date of payment of the compensation or 5th April 2009.
.
4
In subsection (7) (valuation of hybrid arrangements) after paragraphs (a) and (b) add —
together with any hybrid compensation as defined in subsection (7A) below.
.
5
After subsection (7) add —
7A
For the purposes of subsection (7) hybrid compensation is —
a
any relevant compensation payable in respect of a money purchase arrangement which forms part of the hybrid arrangement calculated in accordance with subsection (5A); less
b
the value of the hybrid arrangement calculated in accordance with subsection (7) less the value of any sums or assets representing other money purchase benefits calculated in accordance with subsection (5).
If this calculation results in a negative amount, the amount of relevant compensation to be added to the value of the member’s uncrystallised rights under this subsection is nil.
.
Modification of paragraph 8 of Schedule 36
11
1
Part 2 of Schedule 36 (pre-commencement rights: lifetime allowance charge) is modified as follows.
2
In paragraph 8(5) after the words “(valuation of uncrystallised rights for the purposes of section 210)” add —
(as modified by article 10 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006)
.
“Primary protection” and non residents
12
1
Part 4 of the 2004 Act shall have effect subject to the modifications set out in articles 13 and 14 below in its application to any individual to whom either paragraph (2) or (3) applies
2
This paragraph applies if the following conditions are met —
Condition A
The individual has given the Inland Revenue a notice under section 221(6) of his intention to rely on that section where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006
Condition B
The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to section 221(3) had that subsection been in force during that year.
Condition C
The individual gives or has already given notice to the Inland Revenue pursuant to paragraph 7(1)(b) of Schedule 36 that he intends to rely on that paragraph.
3
This paragraph applies if the following conditions are met —
Condition A
The individual has given the Inland Revenue a notice under paragraph 7(1)(b) of Schedule 36 of his intention to rely on that paragraph.
Condition B
The individual gives or has already given notice to the Inland Revenue pursuant to section 221(6) that he intends to rely on that section where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006.
Condition C
The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to section 221(3) had that subsection been in force during that year.
Modification of section 222
13
1
In subsection 222(4) (non residence: money purchase arrangements) after “OV is” for the words “the opening value of the individual’s rights under the arrangement” substitute “calculated in accordance with subsection (4A).”.
2
After subsection (4) add subsection (4A) —
4A
For the purposes of subsection (4) —
OV
=
OVA
×
SLA
CSLA
Here —
OVA is the value of the individual’s rights under the arrangement on 5th April 2006 calculated in accordance with subsection (5)(b).
SLA is the standard lifetime allowance at the time when the part of the active membership period referred to in subsection (4) ended and
CSLA is £1,500,000 (the lifetime allowance for the tax year 2006-07).
.
3
For subsection (5)(b) substitute —
b
the value of the individual’s rights under the arrangement on 5th April 2006 is the amount which would, on the valuation assumptions, be available for the provision of benefits to or in respect of the individual under the arrangement if the individual became entitled to the benefits on 5th April 2006.
.
Modification of section 223
14
1
Section 223 (non-residence: other arrangements) is modified as follows.
2
In subsection (4) in the definitions of PB and LSB for “at the beginning of that part of that period” substitute “on 5 th April 2006 indexed in accordance with subsection (4A).”.
3
After subsection (4) insert —
4A
PB and LSB shall be increased by multiplying the appropriate figure by —
SLA
CSLA
Here —
SLA is the standard lifetime allowance at the time when the part of the active membership period referred to in subsection (4) ended and
CSLA is £1,500,000 (the lifetime allowance for the tax year 2006-07).
Employers or employees with pre-commencement entitlement to corresponding relief
15
1
This article applies where Revenue and Customs allow contributions made between 1st April 2005 and 5th April 2006 by an employer under a pension scheme for the benefit of an employee (a “qualifying employee”) to be deducted in accordance with section 76(6A) and (6C) of the Finance Act 1989 —
a
for the purposes of Case I or Case II of Schedule D;
b
in respect of management expenses under section 75 of ICTA ; or
c
in respect of the expenses of an insurance company under section 76 of ICTA ;
d
in respect of profits of a trade, profession or vocation chargeable under section 5 of the Income Tax (Trading and Other Income) Act 2005 .
2
Where, at any time on or after 6th April 2006, the employer makes contributions under the pension scheme referred to in paragraph (1) for the benefit of the qualifying employee, Revenue and Customs may allow the contributions to be treated as if they were relevant migrant member contributions under paragraph 2 of Schedule 33 if —
a
they are satisfied that the conditions in paragraph (3) are met, and
b
the scheme manager complies with any prescribed benefit crystallisation information requirements imposed on the scheme manager.
3
The conditions are that —
a
the contribution consists of the expenses of paying any sum, or of providing benefits, pursuant to a pension scheme which is established outside the United Kingdom; and
b
Revenue and Customs are satisfied that that scheme corresponds to such a scheme as is registered under Part 4 of the 2004 Act.
4
For the purposes of this article and article 17, “Prescribed benefit crystallisation information requirements“ means requirements imposed by regulation 2 of the Pension Schemes (Information Requirements – Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006 (“the Overseas Information Requirements Regulations”).
For the purposes of this article, the provisions of regulation 2 of the Overseas Information Requirements Regulations shall apply to qualifying employees.
5
The references in paragraphs (2), (3) and (4) to a pension scheme include a pension scheme to which there has been a block transfer on or after 6th April 2006 from a pension scheme to which paragraph (2) applies.
6
In this article “block transfer” has the same meaning as in paragraph 22(6) of Schedule 36 but treating the references there to “the member” as references to the qualifying employee.
Modification of section 245
16
1
In a case falling within article 15, section 245 (restriction of deduction for contributions by employer) is modified as follows.
2
In subsection (5) —
a
after the words “(deductions to which Schedule does not apply)” insert “(a)”; and
b
after the words “relevant migrant member of the pension scheme in relation to the contributions,” insert —
and
b
after paragraph (g) insert —
h
in respect of contributions which have been given relief under section 196 as applied by paragraph 2 of Schedule 33 and modified by article 15 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006.
.
.
Application of 308A ITEPA 2003
17
1
This article applies where —
a
Revenue and Customs allow an employee (an “exempt employee”) to be exempted from income tax under section 390 ITEPA 2003 in relation to contributions made between 6th April 2005 and 5th April 2006 by his employer under a pension scheme; and
b
the conditions in paragraph (2) are met.
2
The conditions are
Condition A
The scheme manager of the pension scheme referred to in paragraph (1)(a) complies with any prescribed benefit crystallisation information requirements imposed on the scheme manager.
Condition B
Revenue and Customs are satisfied that the pension scheme corresponds to such a scheme as is registered under Part 4 of this Act.
3
For the purposes of this article, the provisions of regulation 2 of the Overseas Information Requirements Regulations shall apply to exempt employees.
4
Section 308A of ITEPA 2003 (exemption of contributions to overseas pension scheme) shall apply in relation to any contributions made on or after 6th April 2006 for the benefit of the employee by an employer under the pension scheme as if —
a
the pension scheme were a qualifying overseas pension scheme, and
b
the contributions were relevant migrant member contributions.
5
The references in paragraphs (1) and (2) to a pension scheme include a pension scheme to which there has been a block transfer on or after 6th April 2006 from a pension scheme to which paragraphs (1) and (2) apply.
6
In this article “block transfer” has the same meaning as in paragraph 22(6) of Schedule 36 but treating the references there to “the member” as references to the exempt employee.
“Enhanced protection” and pension commencement lump sums
18
If (and for so long) as paragraph 27 or 29 of Schedule 36 applies in relation to an individual, paragraph 1(1) of Schedule 29 (supplementary provision about authorised lump sums: meaning of “pension commencement lump sum”) shall have effect, in relation to that individual, with the omission of paragraph (b) (requirement that lump sum payable only when lifetime allowance available).
Pre-commencement pension and calculation of the “permitted maximum” pension commencement lump sum
19
1
In the case of an individual who falls within paragraph 20(1) of Schedule 36 (pre-commencement pensions) paragraph (2) applies.
2
In paragraph 2(6) of Schedule 29 after the words “AAC is the aggregate of the amounts crystallised by each benefit crystallisation event which has occurred in relation to the member” insert “(including any pre-commencement pension rights valued under paragraph 20 of Schedule 36) and the amount of any lump sum deemed to have been crystallised under paragraph 1(1A) of Schedule 29)”.
Pre-commencement lump sum death benefits
20
1
In the case of an individual who dies on or after 6th April 2006 and meets the conditions in paragraph (2) paragraph (3) applies.
2
The conditions are —
Condition A
The individual had an actual right to one or more pre-commencement pensions immediately before his death.
Condition B
No benefit crystallisation event has occurred in relation to the individual before his death.
Condition C
After the individual’s death a single benefit crystallisation event occurs in relation to that individual by reason of the payment of a lump sum death benefit in respect of that individual.
3
Paragraph 20(2)(b) of Schedule 36 is to be treated as providing that the amount crystallised was the value of the individual’s pre-commencement pension rights immediately before the individual’s death.
Transfers and entitlement to lump sums exceeding 25% of uncrystallised rights
21
1
Articles 22 and 23 apply if —
a
a person was a member of a pension scheme —
i
which was in existence on 5th April 2006; and
ii
which is treated as becoming a registered pension scheme within Part 4 of the Finance Act 2004 on 6th April 2006 (see paragraph 1 of Schedule 36 to that Act); and
b
on or after 6th April 2006 sums and assets held for the purposes of, or representing accrued rights, under the registered pension scheme are transferred, otherwise than by a block transfer —
i
to another registered pension scheme; or
ii
to a registered pension scheme from a registered pension scheme which has received a block transfer of the sums and assets referred to in sub-paragraph 1(b) of this article.
2
In this article “block transfer” has the meaning given in paragraph 31(8) of Schedule 36 (entitlement to lump sums exceeding 25% of uncrystallised rights).
Modification of paragraph 31 of Schedule 36
22
1
In a case to which this article applies, paragraph 31 of Schedule 36 is modified as follows.
2
In sub-paragraph (1) for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”.
3
After sub-paragraph (2) insert —
2A
Those provisions apply with the further modifications prescribed by Article 23 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 in the case of a person satisfying sub-paragraph (1) above —
a
who was a member of a pension scheme which —
i
was in existence on 5th April 2006; and
i
is treated as becoming a registered pension scheme within Part 4 of the Finance Act 2004 on 6th April 2006 (see paragraph 1 of Schedule 36 to that Act); and
b
in respect of whom sums and assets held for the purposes of, or representing accrued rights under, the registered pension scheme are transferred, otherwise than by a block transfer —
i
to another registered pension scheme, or
ii
to another registered pension scheme from a registered pension which has received a block transfer of the sums and assets referred to in paragraph (b) of this sub-paragraph.
.
Modification of paragraph 34 of Schedule 36
23
1
In a case to which this article applies, paragraph 34 of Schedule 36 is modified as follows.
2
In sub-paragraph (2) for the words from “pension scheme and for” to the end of the paragraph (7) (as substituted) substitute —
pension scheme and for sub-paragraphs (5) to (8) there were substituted —
5
If paragraph 2(2) does not apply, relevant benefit accrual has occurred in relation to the individual after 5th April 2006 and there has been a transfer of part or all of the sums and assets held for the purposes of, or representing accrued rights under, the registered pension scheme in relation to the individual, the permitted maximum is the greater of —
( VULSR × ( CLSA FLSA ) ) + ALSA - TV 4
and nil.
6
If paragraph 2(2) does not apply and relevant benefit accrual has not occurred under the pension scheme in relation to the individual after 5th April 2006 and there has been a transfer of part or all of the sums and assets held for the purposes of, or representing accrued rights under, the registered pension scheme in relation to the individual, the permitted maximum is the greater of —
(
VULSR
×
(
CLSA FLSA
)
)
-
TV
4
and nil.
7
In this paragraph —
VULSR is the value of the individual’s uncrystallised lump sum rights under the pension scheme on 5th April 2006, calculated in accordance with paragraph 32 of Schedule 36,
CSLA is the current standard lifetime allowance,
FSLA is £1,500,000 (the standard lifetime allowance for the tax year 2006–07),
ALSA is the greater of the additional lump sum amount and nil; and
TV is the value of all sums and assets held for the purposes of, or representing accrued rights under the registered pension scheme transferred from the scheme on or after 6th April 2006.
.
.
Dependant’s scheme pension limit
24
1
Paragraph (2) applies where the member in respect of whom the dependant’s scheme pension is payable was actually entitled to one or more relevant existing pensions (as defined in paragraph 10(2) of Schedule 36) on 5th April 2006.
2
Paragraph 16A of Schedule 28 shall be modified as follows.
3
After sub-paragraph (2) add —
3
This paragraph shall not apply to a scheme pension where the member was actually entitled to that pension on 5th April 2006.
.
Lump sums with no connected pension
25
1
In the case of an individual who meets one of the conditions set out in paragraph (2) paragraphs (3) to (5) apply.
2
The conditions are —
Condition A
Relevant benefit accrual as defined in paragraph 13 of Schedule 36 has not occurred under the pension scheme in relation to the individual on or after the 6th April 2006, and the individual’s rights under the pension scheme on 6th April 2006 consist only of —
uncrystallised lump sum rights or
uncrystallised pension rights where VULSR and VUR referred to in paragraph 31(6) of Schedule 36 have the same value.
Condition B
Paragraph 28 of Schedule 36 applies in relation to the individual, and all of the individual’s uncrystallised rights under the scheme will come into payment at a single benefit crystallisation event.
Condition C
Paragraph 29 of Schedule 36 applies in relation to the individual, all of the individual’s uncrystallised rights under the scheme will come into payment at a single benefit crystallisation event and at that time, VULSR and VUR, referred to in sub-paragraph (2) of that paragraph, have the same value.
3
In section 166(1) (lump sum rule) after paragraph (a) insert —
aa
a stand-alone lump sum;
.
4
In Part 1 of Schedule 29 after paragraph 3 insert —
Stand-alone lump sum
3A
For the purposes of this Part a lump sum is a stand-alone lump sum if —
a
relevant benefit accrual (as defined in paragraph 13 of Schedule 36) has not occurred under the pension scheme in relation to the individual on or after the 6th April 2006, and the individual’s rights under the pension scheme on 6th April 2006 consist only of —
i
uncrystallised lump sum rights or
ii
uncrystallised pension rights where VULSR and VUR referred to in paragraph 31(6) of Schedule 36 have the same value;
b
paragraph 28 of Schedule 36 (modification of paragraph 2 of Schedule 29 in the case of an individual to whom enhanced protection does not apply) applies in relation to the individual, and all of the individual’s uncrystallised rights under the scheme will come into payment at a single benefit crystallisation event; or
c
paragraph 29 of Schedule 36 (modification of applicable amount in the case of an individual to whom enhanced protection applies) applies in relation to the individual, all of the individual’s uncrystallised rights under the scheme will come into payment at a single benefit crystallisation event and at that time, VULSR and VUR, referred to in sub-paragraph (2) of that paragraph, have the same value.
.
5
In Schedule 32 (registered pension schemes: benefit crystallisation events — supplementary) in paragraph 15 after sub-paragraph (a) insert —
aa
a stand-alone lump sum;
.
Application of paragraph 31 of Schedule 36
26
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraph (3) applies.
2
The conditions are —
Condition A
Relevant benefit accrual as defined in paragraph 13 of Schedule 36 has not occurred under the pension scheme in relation to the individual on or after the 6th April 2006, and the individual’s rights under the pension scheme on 6th April 2006 consist only of —
uncrystallised lump sum rights or
uncrystallised pension rights where VULSR and VUR referred to in paragraph 31(6) of Schedule 36 have the same value.
Condition B
All of the individual’s uncrystallised rights under the scheme will come into payment at a single benefit crystallisation event.
3
Paragraph 31 (3) of Schedule 36 shall apply to the individual referred to in paragraph (2) as if for “all the pensions” there were substituted “and is paid any lump sum”.
Contracts approved under section 621(1)(b) of ICTA
27
1
This article applies in the case of an individual who, immediately before 6th April 2006, had rights under a contract which had been approved under section 621(1)(b) of ICTA.
2
Schedule 36 shall be modified as follows.
3
In paragraph 1(1) (deemed registration of existing schemes) after paragraph (e) insert —
ea
a contract approved under section 621(1)(b) of ICTA,
.
4
In paragraph 4 after sub-paragraph (4) add
4A
If the pension scheme is within paragraph 1(1)(ea) immediately before that date, the trustee or trustees of the pension scheme, or the insurance company which is party to the contract in which the pension scheme is comprised, is or are to be treated as becoming the scheme administrator.
.
5
In paragraph 40(3) (members' contributions to pre-commencement retirement annuity contracts) after paragraph (a) insert —
aa
a contract approved under section 621(1)(b) of ICTA, where article 27(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 applies to the individual in question, or
.
Pre-existing entitlement to lump sums and deferment
28
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraph (3) applies.
2
The conditions are as follows.
Condition A
The individual is a member of a scheme which falls within paragraph 1(1)(a), (c), (d) or (e) of Schedule 36.
Condition B
The individual has become entitled to a tax-free lump sum under that scheme on or before 5th April 2006.
Condition C
The individual would but for an election to defer entitlement made on or after 27 July 2004, have been entitled to all or part of the pension to which the lump sum in Condition B relates on or before 5th April 2006.
Condition D
A benefit crystallisation event occurs on or after 6th April 2006 in relation to any of the rights, sums and assets of the scheme in relation to the individual.
3
Paragraph 1 of Schedule 29 shall be modified, as follows.
a
After sub-paragraph (1) add —
1A
Where a member of a scheme has become entitled to a tax free lump sum on or before 5 th April 2006, that lump sum is to be treated as if it were a pension commencement lump sum if —
a
the member who became entitled to the lump sum is a member of a scheme which falls within paragraph 1(1)(a), (c), (d) or (e) of Schedule 36,
b
the member has elected to defer entitlement to all or part of the pension to which the lump sum in sub-paragraph (a) relates until after 5th April 2006.
The lump sum shall be treated as if the member became entitled to it on 6th April 2006 and the amount to be treated as having been crystallised at that time shall be the amount of the lump sum to which the member became entitled.
1AA
No lifetime allowance charge shall arise in respect of the amount deemed to have been crystallised in paragraph (1A).
.
b
After sub-paragraph (3) add —
3A
But a pension —
a
which becomes payable under a scheme which falls within paragraph 1(1)(a), (c), (d) or (e) of Schedule 36 in respect of which entitlement to a lump sum has already arisen prior to 6th April 2006, and
b
entitlement to which has been deferred (in whole or in part) until after 5th April 2006,
is not a relevant pension.
3B
Sub-paragraph (3A) also applies to a pension payable under any registered pension scheme which has received, (whether directly or through one or more intermediate schemes), a transfer of the sums or assets held for the purposes of the scheme referred to in that sub-paragraph to the extent that the pension is payable in respect of those sums or assets and any investment growth that has been made on them.
.
Member’s unsecured pension funds
29
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraphs (3) to (5) apply.
2
The conditions are as follows.
Condition A
The individual had not reached the age of 75 on 6th April 2006.
Condition B
The individual is a member of a scheme which falls within paragraph 1(1) of Schedule 36.
Condition C
The individual was, on 5th April 2006 entitled to a pension which was not provided under a defined benefits arrangement and which —
took the form of income drawdown under a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA; or
was paid from the resources of —
a small self-administered scheme as defined in the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-Administered Schemes) Regulations 1991 , or
a small self-administered scheme that had been approved under section 590 of ICTA,
and the rules of the scheme on 5th April 2006 did not require the purchase of an annuity in respect of the individual; or
took the form of income withdrawal under a personal pension scheme approved under Chapter 4 of Part 14 of ICTA pursuant to section 634A of that Act.
3
Paragraph 8 of Schedule 28 (member’s unsecured pension fund) is modified as follows —
a
for sub-paragraph (1A) substitute —
1A
For the purposes of this Part sums or assets held for the purposes of an arrangement are member-designated funds if they have at any time been applied to provide a pension which —
a
took the form of income drawdown under a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA;
b
was paid from the resources of —
i
a small self-administered scheme as defined in the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991, or
ii
a small self-administered scheme that had been approved under section 590 of ICTA;
and the rules of scheme on 5th April 2006 did not require the purchase of an annuity in respect of the individual; or
c
took the form of income withdrawal under a personal pension scheme approved under Chapter 4 of Part 14 of ICTA pursuant to section 634A of that Act.
.
b
after sub-paragraph (1A) insert —
1AA
The sums or assets referred to in sub-paragraph (1A) shall be treated as comprising a separate arrangement and the deemed designation of those sums or assets does not constitute benefit crystallisation event 1.
1AB
Any sums or assets transferred from an arrangement referred to in sub-paragraph (1AA) shall be treated as comprising a separate arrangement.
.
4
For paragraph 9(1) of Schedule 28 substitute —
9
1
“Unsecured pension year” in relation to an unsecured pension referred to in paragraph 8(1A), means —
a
the period beginning on 6th April 2006 and ending on the earlier of —
i
5th April 2007, or
ii
the date upon which the first reference period defined in paragraph 10(1A) treated as inserted by Article 5 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 terminates; and
b
each succeeding period of 12 months.
.
5
Section 216 (benefit crystallisation events and amounts crystallised) shall be modified as follows —
a
in BCE2, in column 1 of the table, after the words “under any of the relevant pension schemes” add —
except to the extent that, the scheme pension was funded by the surrender of —
sums or assets deemed to represent an arrangement pursuant to paragraph 8(1A) (a) to (c) of Schedule 28 as modified by article 29 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006; or
sums or assets which have been transferred from an arrangement referred to in sub-paragraph (a) to the extent that the scheme pension is payable in respect of those sums or assets and any investment growth that has been made on them.
;
b
in BCE4, in column 1 of the table, after the words “under any of the relevant pension schemes” add —
except to the extent that, the purchase of the lifetime annuity was funded by the surrender of —
sums or assets deemed to represent an arrangement pursuant to paragraph 8(1A) (a) to (c) of Schedule 28 as modified by article 29 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006; or
sums or assets which have been transferred from an arrangement referred to in sub-paragraph (a) to the extent that the lifetime annuity is payable in respect of those sums or assets and any investment growth that has been made on them.
;
c
in BCE8, in column 1 of the table, after the words “in connection with the individual’s membership of that pension scheme” add —
unless the sums or assets transferred were —
deemed to represent an arrangement pursuant to paragraph 8(1A) (a) to (c) of Schedule 28 as modified by article 29 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006; or
sums or assets which had been transferred from an arrangement referred to in sub-paragraph (a).
.
For the purposes of this paragraph references to “BCE” are references to a benefit crystallisation event as set out in section 216.
Dependant’s unsecured pension funds
30
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraphs (3) and (4) apply.
2
The conditions are as follows.
Condition A
The individual had not reached the age of 75 on the 6th April 2006.
Condition B
The individual is a dependant of a member who was a member of scheme which falls within paragraph 1(1) of Schedule 36.
Condition C
On 5th April 2006 the individual was, under an arrangement which was not a defined benefits arrangement —
entitled to a pension which took the form of income drawdown under a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA;
entitled to a pension that was paid from the resources of —
small self-administered scheme as defined in the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991, or
a small self-administered scheme that had been approved under section 590 of ICTA,
and the rules of the scheme on 5th April 2006 did not require the purchase of an annuity in respect of the individual;
entitled to a pension which took the form of income withdrawal under a personal pension scheme approved under Chapter 4 of Part 14 of ICTA pursuant to section 636A of that Act; or
prospectively entitled to an annuity payment of which has been deferred pursuant to section 636(5) of ICTA.
3
Paragraph 22 of Schedule 28 (dependant’s unsecured pension fund) is modified as follows —
a
at the end of sub-paragraph (1)(a) omit word “and”,
b
omit sub-paragraph (1)(b),
c
in sub-paragraph (2) —
i
for paragraphs (a) and (b) substitute —
a
have at any time been applied to provide a pension which — took the form of income drawdown under a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA;
b
have at any time been applied to provide a pension which was paid from the resources of —
i
a small self-administered scheme as defined in the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991, or
ii
a small self-administered scheme that had been approved under section 590 of ICTA
and the rules of scheme on 5th April 2006 did not require the purchase of an annuity in respect of the individual;
c
have at any time been applied to provide a pension which took the form of income withdrawal under a personal pension scheme approved under Chapter 4 of Part 14 of ICTA pursuant to section 636A of that Act; or
d
have, immediately before the coming into force of this Part,been held for the purpose of providing an annuity, payment of which has been deferred in accordance with section 636(5) of that Act..
.
4
For 23(1) (unsecured pension year and basis amount for unsecured pension year) of Schedule 28 substitute —
23
1
“Unsecured pension year”, in relation to a dependant’s unsecured pension referred to in paragraph 22(2) as modified by article 30 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006, means —
a
the period beginning on 6th April 2006 and ending on the earlier of —
i
5th April 2007 or
ii
the date that the first reference period defined in paragraph 24(1A), as modified by article 5 of the 2006 Order, terminates, and
b
each succeeding period of 12 months.
.
Individuals over the age of 75 and alternatively secured pension funds
31
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraph (3) applies.
2
The conditions are as follows.
Condition A
The individual had reached the age of 75 before 6th April 2006.
Condition B
The individual is a member of a scheme which falls within paragraphs 1(1)(a) to (d) of Schedule 36.
Condition C
The individual has a prospective right to receive a pension under that scheme on 5th April 2006.
3
Paragraph 11 of Schedule 28 (member’s alternatively secured pension fund) is modified as follows —
a
in sub-paragraph (1)(a) for “Condition A or Condition B” substitute “Condition A, Condition B or Condition C”.
b
after sub-paragraph (3) add —
3A
Condition C is that immediately before the 6th April 2006 —
a
the sums and assets were part of the member’s pension fund which fell within sub-paragraphs 1(1)(a) to (d) of Schedule 36;
b
the member had a prospective right to receive a pension under that scheme, and
c
the member’s pension fund was a money purchase arrangement that was not a cash balance arrangement immediately before 6th April 2006.
.
4
In the case of an individual who meets the conditions set out in paragraph (5), paragraph (6) applies.
5
The conditions are as follows.
Condition A
The individual had reached the age of 75 before 6th April 2006.
Condition B
The individual is a member of a scheme which falls within sub-paragraph 1(1)(a) of Schedule 36.
Condition C
On 5 th April 2006, the individual was entitled to a pension which —
was paid from the resources of —
a small self-administered scheme as defined in regulation 2 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small self-administered Schemes) Regulations 1991, or
a small self-administered scheme that had been approved under section 590 of ICTA,
and the rules of the scheme on 5th April 2006 did not require the purchase of an annuity in respect of the individual; and
is not provided under a defined benefits arrangement.
6
Paragraph 11 of Schedule 28 (member’s alternatively secured pension fund) shall be modified as follows —
a
after the words “held for the purposes of the arrangement as” add the words “meet condition A, B or C.”.
b
omit sub-paragraphs (1)(a) and (b).
c
after sub-paragraph (3) add —
3A
Condition C is that immediately before the 6th April 2006 —
a
the sums and assets were part of the member’s pension fund which fell within sub-paragraph 1(1)(a) of Schedule 36; and
b
the member was drawing a pension payable from the resources of —
i
a small self-administered scheme as defined in the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991, or
ii
a small self-administered scheme that had been approved under section 590 of ICTA,
and the rules of scheme on 5th April 2006 did not require the purchase of an annuity in respect of the member.
.
Dependant’s alternatively secured pension funds
32
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraph (3) applies.
2
The conditions are as follows.
Condition A
The individual had reached the age of 75 before 6th April 2006.
Condition B
The individual is a dependant of a member who was a member of a scheme which falls within sub-paragraph 1(1)(a) of Schedule 36.
Condition C
The individual was, on 5th April 2006, entitled to a pension which was not provided under a defined benefits arrangement and was payable from the resources of —
a small self-administered scheme as defined in regulation 2 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991, or
a small self-administered scheme that had been approved under section 590 of ICTA,
and the rules of the scheme on 5th April 2006 did not require the purchase of an annuity in respect of the individual.
3
Paragraph 25(1) of Schedule 28 (dependant’s alternatively secured pension fund) shall be modified as follows —
a
after the words “held for the purposes of the arrangement as” add the words “meet condition A, B or C.”.
b
omit sub-paragraphs (1)(a) and (b).
c
after sub-paragraph (3) add —
3A
Condition C is that immediately before the 6th April 2006 —
a
the sums and assets were part of the dependant’s pension fund which fell within sub-paragraph 1(1)(a)of Schedule 36; and
b
the dependant was drawing a pension payable from the resources of —
i
a small self-administered scheme as defined in regulation 2 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991, or
ii
a small self-administered scheme that had been approved under section 590 of ICTA,
and the rules of the scheme on 5th April 2006 did not require the purchase of an annuity in respect of the dependant.
.
Serious ill-health lump sums, pension protection lump sum death benefits and annuity protection lump sum death benefits
33
1
In the case of an individual who meets the conditions set out in paragraph (2), paragraphs (3), (4) and (5) apply.
2
The conditions are as follows.
Condition A
The individual is a member of a scheme which falls within sub-paragraphs 1(1)(a) to (g) of Schedule 36.
Condition B
The individual has an actual (rather than a prospective) right to the payment of one or more relevant existing pensions under that scheme on 6th April 2006.
3
In paragraph 4(2) of Schedule 29 (serious ill-health lump sum) for the words “there has been no previous benefit crystallisation event” substitute —
the member has a prospective (rather than an actual) right to the payment of one or more relevant existing pensions.
.
4
In paragraph 14(3) of Schedule 29 (pension protection lump sum death benefit) —
a
for “AC is the amount crystallised by reason of the member becoming entitled to the pension (see section 216)” substitute —
AC is the value of the individual’s pre-commencement pension rights as defined in paragraph 20(3) to (5) of Schedule 36.
.
b
in the definition of “AP” for the words after “paid in respect of the period” substitute —
from the period from the 6th April 2006 and the date of the member’s death.
.
5
In paragraph 16(3) of Schedule 29 (annuity protection lump sum death benefit) —
a
for “AC is the amount crystallised by reason of the member becoming entitled to the pension or annuity” substitute —
AC is the value of the individual’s pre-commencement pension rights as defined in paragraph 20(3) to (5) of Schedule 36.
.
b
in the definition of “AP” for the words after “paid in respect of the period” substitute —
from the period from the 6th April 2006 and the date of the member’s death.
.
Payments to dependants over the age of 23
34
1
Paragraph (2) applies in the case of a payment of a pension death benefit by a registered pension scheme which —
a
meets the conditions set out in paragraph (4), (5) or (6) below, and
b
falls within paragraph 1(1) of Schedule 36.
2
Paragraph 15(2) of Schedule 28 shall be modified, in a case to which this paragraph applies, as follows.
3
At the end of paragraph (a) omit the word “or” and after paragraph (b) insert —
c
has reached that age and is in full time education or undertaking vocational training, or
d
on reaching that age or, if later, on ceasing full time education or vocational training is, in the opinion of the scheme administrator, suffering from physical or mental deterioration which is sufficiently serious to prevent the individual from following a normal employment or which would seriously impair his earning capacity.
.
4
The conditions are as follows.
Condition A
The pension was in payment to a child of the member (“the child”) on 5 th April 2006 or the member had died on or before that date and a pension was due to come into payment to the child.
Condition B
The rules of the pension scheme allowed a pension to be paid to a child of the member following the death of that member until the child ceased full-time education or vocational training or reached a specified age before completing full-time education or vocational training.
5
The conditions are as follows.
Condition A
The pension was in payment to a member on 5th April 2006.
Condition B
The rules of the pension scheme allowed a pension to be paid to a child of the member following the death of that member until the child ceased full-time education or vocational training or reached a specified age before completing full-time education or vocational training.
Condition C
The child was born on or before 5th April 2007.
6
The conditions are as follows.
Condition A
The rules of the pension scheme on 10 December 2003, allowed an irrevocable election to be made designating part of the sums or assets representing the member’s rights as available for the payment of a pension to a child of the member following the death of that member until the child ceased full-time education or vocational training.
Condition B
Such an election had been made by the member and accepted by the scheme administrator on or before 5 th April 2006.
7
In this Article “pension” has the meaning given in section 165(2).
Enhanced protection and transfers made in connection with the winding up of a pension scheme
35
1
In the case of an individual who meets the conditions in paragraph (2), paragraph 12 of Schedule 36 (transitional provisions — “enhanced protection”) is modified in accordance with paragraph (3).
2
The conditions are —
Condition A
The individual is one to whom paragraph 12 of Schedule 36 applies.
Condition B
The pension scheme of which the individual is a member makes a recognised transfer of sums or assets to an insurance company pursuant to section 169(1A) (permitted transfers).
Condition C
The transfer is made in connection with the winding up of the pension scheme from which the transfer is made.
3
Paragraph 12(8) is modified as follows —
a
after paragraph (a) delete the word “or”; and
b
after paragraph (b) add —
or;
c
the transfer is a recognised transfer pursuant to section 169(1A).
.
Transfer of crystallised rights with enhanced protection
36
1
In the case of an individual who meets the conditions in paragraph (2), paragraph 15 of Schedule 36 (definition of the “relevant crystallised amount”) is modified in accordance with paragraph (3).
2
The conditions are —
Condition A
The individual is one to whom paragraph 12 of Schedule 36 applies.
Condition B
The individual is in receipt of a scheme pension.
Condition C
The pension scheme of which the individual is a member makes a recognised transfer of sums or assets in connection with the winding up of the pension scheme.
3
Paragraph 15 is modified as follows —
a
at the end of sub-paragraph (1) add —
This paragraph is subject to sub-paragraph (1A).
; and
b
after that sub-paragraph insert —
1A
If the relevant event is a transfer of sums or assets representing crystallised rights under a scheme pension and made in connection with the winding-up of the pension scheme under which the scheme pension is paid, the relevant crystallised amount shall be nil.
.
Modification of section 636B ITEPA 2003
37
1
Section 636B of ITEPA 2003 (trivial commutation and winding-up lump sums) is modified as follows in relation to an equivalent pension benefits commutation lump sum pursuant to regulation 2(1A) of —
a
the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) Regulations 1997 ; or
b
the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) Regulations (Northern Ireland) 1997 .
2
For the heading substitute —
Trivial commutation, winding-up lump sums etc.
3
In subsection (1) —
a
at the end of paragraph (a) omit “or”;
b
at the end of paragraph (b) add “or”; and
c
after that paragraph insert the following paragraph —
c
an equivalent pension benefits commutation lump sum,
4
In subsection (4) after “In this section — ” insert the following definition —
“equivalent pension benefits commutation lump sum” means a lump sum payment arising from the commutation of equivalent pension benefits pursuant to regulation 2(1A) of —
the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) Regulations 1997; or
the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) Regulations (Northern Ireland) 1997,
.
Lump sum payments — general
38
1
This paragraph applies to a lump sum payment —
a
the entirety of which is made in accordance with the rules of the existing scheme as they stood immediately before the 6th April 2006;
b
which is made on or after the 6th April 2006 but before 6 th July 2006;
c
to which the member became entitled before the 6th April 2006;
d
which would not have given the Commissioners grounds for withdrawing approval of the scheme had it been made before the 6th April 2006; and
e
which is not a lump sum paid in circumstances of the member’s serious ill-health.
2
In this article and articles 39, 40 and 41 —
“the 1995 Regulations ” means the Retirement Benefits Schemes (Information Powers) Regulations 1995 ;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs and, in relation to times before 18 th April 2005, includes the Commissioners of Inland Revenue;
“existing scheme” means a scheme which becomes a registered pension scheme by virtue of paragraph 1(1) of Schedule 36 (pension schemes etc.: transitional provisions and savings — deemed registration of existing schemes);
“lump sum paid in circumstances of the member’s serious ill-health” has the meaning given in article 39(3);
“member” means a member of an existing scheme;
3
A payment to which paragraph (1) applies shall be chargeable to income tax in accordance with section 598, 599 or 599A of ICTA (which deal respectively with charges to tax on repayment of employee’s contributions, on the commutation of the entire pension in special circumstances and on payments out of surplus funds), or Chapter 13 of Part 9 of ITEPA 2003 (return of employee’s additional voluntary contributions) (as the case requires) —
a
to the same extent as it would have been if the provision in question had not been repealed; and
b
as if the references in section 598(2), 599(3) and section 599A(2)(b) of ICTA to the administrator of the scheme were instead references to the scheme administrator (within the meaning of section 270) of the registered pension scheme which is treated as coming into being by virtue of paragraph 1(1) of Schedule 36.
4
For the purposes of a lump sum payment to which paragraph (1) applies, regulations 10 and 11 of the 1995 Regulations (reporting of chargeable events) shall continue to have effect, subject to the following modifications —
a
in paragraph (1) for the words preceding sub-paragraph (a) substitute —
The scheme administrator of the registered pension scheme which, immediately before the coming into force of Part 4 of the Finance Act 2004, was both a retirement benefits scheme and —
;
b
in paragraph (3) omit sub-paragraph (d); and
c
omit paragraph (4) .
5
In section 98(5) of the Taxes Management Act 1970 the entry in Table 1 relating to regulations under section 605(1A) of ICTA shall continue to have effect so far as it relates to regulations 10 and 11 of the 1995 Regulations as saved, with modifications, by paragraph (4).
Lump sums — serious ill-health
39
1
This article applies to a lump sum —
a
paid to a member in circumstances of the member’s serious ill-health; and
b
which satisfies the requirements set out in sub-paragraphs (a) to (d) of article 38(1).
2
There is no charge to tax under Part 4 on a lump sum to which paragraph (1) applies.
3
A lump sum is paid in circumstances of the member’s serious ill-health if —
a
before it is paid the scheme administrator, or the administrator of the scheme which became a registered pension scheme on the 6th April 2006, received evidence from a registered medical practitioner that the member is expected to live for less than one year; and
b
all of the member’s uncrystallised rights under the scheme making the payment, other than those which are —
i
required to be maintained in order to meet contracted-out rights or safeguarded rights, or
ii
retained by the scheme in accordance with its rules as they stood immediately before the 6th April 2006 to provide benefits for the member’s dependants,
are paid out as a lump sum.
4
In paragraph (3)(b)(i) —
“contracted-out rights” means —
entitlement to payment of, or accrued rights to —
guaranteed minimum pensions within the meaning of section 8(2) of the Pension Schemes Act 1993 ; and
a pension in respect of protected rights within the meaning of section 10 of that Act ;
section 9(2B) rights within the meaning of regulation 1(2) of the Occupational Pension Schemes (Contracting-Out) Regulations 1996 , or
any of the rights in sub-paragraphs (a), (b) or (c) which themselves derive from any of those rights which have been the subject of a transfer payment; and
“safeguarded rights” have the same meaning as in section 68A of the Pension Schemes Act 1993 .
5
In the application of this article to Northern Ireland, a reference to a provision applying only in Great Britain shall be construed as a reference to any provision having corresponding effect in Northern Ireland.
Lump sum death benefits — death of member
40
1
This paragraph applies to a lump sum paid —
a
in respect of the death, occurring before the 6th April 2006, of a member of a pension scheme;
b
within two years of the member’s death;
c
by a scheme which is treated as becoming a registered pension scheme on the 6th April 2006 by virtue of paragraph 1(1) of Schedule 36;
d
in accordance with the rules of that scheme as they stood —
i
immediately before the death; or
ii
immediately before the 6th April 2006; and
e
in circumstances which would not have given the Commissioners grounds for withdrawing the approval of the scheme.
2
A lump sum to which paragraph (1) applies is not a relevant lump sum death benefit as defined in paragraph 16 of Schedule 32, and the payment of such a death benefit is to be disregarded for the purposes of benefit crystallisation event 7.
3
A lump sum to which paragraph (1) applies shall be chargeable to income tax in accordance with section 648B of ICTA as if —
a
that section had not been repealed;
b
references in that section to the administrator of the scheme were references to the scheme administrator of the registered pension scheme which is treated as coming into being by virtue of paragraph 1(1)(g) of Schedule 36;
c
subsection (3) were omitted; and
d
the reference in subsection (4) to the rules of the scheme were a reference to the rules of the personal pension scheme as they stood immediately before the 6th April 2006.
4
For the purposes of a lump sum payment to which paragraph (1) applies, regulation 5 of the Personal Pension Schemes (Information Powers) Regulations 2000 (“the 2000 Regulations ”) shall continue to have effect, subject to the following modifications —
a
references to the scheme administrator of the personal pension scheme are to be read as references to the scheme administrator of the registered pension scheme which is treated as coming into being by virtue of paragraph 1(1)(g) of Schedule 36; and
b
in paragraph (2) of that regulation for “an approved personal pension scheme” substitute “the registered pension scheme”.
5
In section 98(5) of the Taxes Management Act 1970 the entry in Table 1 relating to regulations under section 651A(1)(b) to (d) of ICTA shall continue to have effect, so far as it relates to regulation 5 of the 2000 Regulations as saved, with modifications, by paragraph (4).
Lump sum death benefits — death of a dependant
41
1
This paragraph applies to a lump sum paid —
a
in respect of the death, occurring before the 6th April 2006, of a dependant of a former member of a pension scheme;
b
by a scheme which is treated as becoming a registered pension scheme on the 6th April 2006 by virtue of paragraph 1(1)(g) of Schedule 36 (personal pension schemes);
c
within two years of the dependant’s death;
d
in accordance with the rules of that scheme as they stood —
i
immediately before the dependant’s death; or
ii
immediately before the 6th April 2006; and
e
in circumstances which would not have given the Commissioners grounds for withdrawing the approval of the scheme.
2
Paragraphs (3) to (5) of article 40 apply for the purposes of paragraph (1) as they apply for the purposes of paragraph (1) of that article.
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the Local Government (Access to Information) (Variation) Order 2006 and shall come into force on 1st March 2006.
2
In this Order, “the 1972 Act ” means the Local Government Act 1972.
Additional rights of access to documents for members of principal councils
2
1
Section 100F of the 1972 Act (additional rights of access to documents for members of principal councils) is amended as follows.
2
In subsection (1), for “subsection (2)” substitute “subsections (2) to (2C)”.
3
For subsection (2) substitute —
2
In relation to a principal council in England, subsection (1) above does not require the document to be open to inspection if it appears to the proper officer that it discloses exempt information.
.
4
After subsection (2) insert —
2A
But subsection (1) above does require (despite subsection (2) above) the document to be open to inspection if the information is information of a description for the time being falling within —
a
paragraph 3 of Schedule 12A to this Act (except to the extent that the information relates to any terms proposed or to be proposed by or to the authority in the course of negotiations for a contract), or
b
paragraph 6 of Schedule 12A to this Act.
2B
In subsection (2A) above, “the authority” has the meaning given in paragraph 11(2) of Schedule 12A to this Act.
2C
In relation to a principal council in Wales, subsection (1) above does not require the document to be open to inspection if it appears to the proper officer that it discloses exempt information of a description falling within any of paragraphs 12 to 18, 21, 23, 24 and 26 of Schedule 12A to this Act.
.
5
In subsection (3) —
a
for “The Secretary of State” substitute “The appropriate person”;
b
for “subsection (2)” substitute “subsections (2) to (2C)”;
c
for “that subsection refers” substitute “those subsections refer”; and
d
for “it refers” substitute “those subsections refer”.
6
After subsection (3) insert —
3A
In subsection (3) above “the appropriate person” means —
a
in relation to England, the Secretary of State;
b
in relation to Wales, the National Assembly for Wales.
.
7
In subsection (4), after “subsection (3) above” insert “made by the Secretary of State”.
Exempt information and power to vary Schedule 12A
3
1
Section 100I of the 1972 Act (exempt information and power to vary Schedule 12A) is amended as follows.
2
In subsection (1) —
a
at the beginning insert “In relation to principal councils in England,”; and
b
for “interpretation of that Schedule” substitute “interpretation of Parts 1 to 3 of that Schedule”.
3
After subsection (1) insert —
1A
In relation to principal councils in Wales, the descriptions of information which are, for the purposes of this Part, exempt information are those for the time being specified in Part 4 of Schedule 12A to this Act, but subject to any qualifications contained in Part 5 of that Schedule; and Part 6 has effect for the interpretation of Parts 4 to 6 of that Schedule.
.
4
In subsections (2) and (3), for “The Secretary of State” substitute “The appropriate person”.
5
After subsection (3) insert —
3A
In this section “the appropriate person” means —
a
in relation to England, the Secretary of State;
b
in relation to Wales, the National Assembly for Wales.
.
6
In subsection (4), after “order under this section” insert “made by the Secretary of State”.
Access to information: exempt information
4
For Schedule 12A to the 1972 Act (exempt information) substitute the Schedule set out in the Schedule to this Order.
Signed by authority of the First Secretary of State
Phil Woolas
Minister of State
Office of the Deputy Prime Minister
18th January 2006


text:
1
This Order may be cited as the Police Act 1996 (Local Policing Summaries) Order 2006 and shall come into force on 1 st April 2006.
2
1
The matters specified in paragraph (2) are to be included in a local policing summary.
2
The matters are–
a
a statement of the police authority’s priorities for the year ;
b
an assessment of the extent to which the police force met the priorities set for the previous year; and
c
an assessment of the extent to which the police force has met the strategic policing priorities (if any) set by the Secretary of State .
Hazel Blears
Minister of State
Home Office
23rd January 2006


text:
Citation, commencement and interpretation
1
1
This Scheme may be cited as the Personal Injuries (Civilians) (Amendment) Scheme 2006 and shall come into force on 10th April 2006.
2
In this Scheme, “the principal Scheme” means the Personal Injuries (Civilians) Scheme 1983 , and, except where the context otherwise requires, a reference to a numbered Article, Part, Table or Schedule, is a reference to the Article, Part, Table or Schedule in the principal Scheme which bears that number.
Amendments to the principal Scheme
2
— The amendments to the principal Scheme contained in Schedule 1 to this Scheme shall have effect.
Signed by the authority of the Secretary of State for Defence
Don Touhig
Parliamentary Under Secretary of State Ministry of Defence
12th March 2006
We approve
Dave Watts
Vernon Coaker
Two of the Lord’s Commissioners of Her Majesty’s Treasury
14th March 2006


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the European Communities (Designation) (No. 2) Order 2006 and comes into force on 29th June 2006.
2
In this Order —
“ the Act ” means the European Communities Act 1972;
“Minister or government department” means a Minister of the Crown or government department but does not include a Northern Ireland Minister or Northern Ireland department;
“regulations” means regulations made pursuant to section 2(2) of the Act.
Designation of Minister or department
2
1
For the purposes of section 2(2) of the Act, the Minister or government department specified in column (1) of Schedule 1 is designated in relation to the matters specified in column (2) of that Schedule.
2
Where —
a
a Minister or government department is designated by this Order in relation to a matter, and
b
any other Minister or government department is designated in relation to that matter by this or any other Order for the purposes of section 2(2) of the Act,
any of them may make regulations and if regulations are made by more than one, they may do so jointly.
Designation of Northern Ireland Departments
3
1
For the purposes of section 2(2) of the Act, any Northern Ireland department is designated in relation to the matters specified in Schedule 2.
2
Where —
a
any Northern Ireland department is designated by this Order in relation to a matter, and
b
any Minister or government department is designated in relation to that matter by this or any other Order for the purposes of section 2(2) of the Act,
any of them may make regulations and if regulations are made by more than one, they may do so jointly.
3
Regulations made by a Northern Ireland department in pursuance of this Order, that are not made jointly with a Minister or government department, form part of the law of Northern Ireland and not of any other part of the United Kingdom.
A.K.Galloway
Clerk of the Privy Council


text:
Citation
1
This Order may be cited as the Holy Trinity Rosehill (VA) CE Primary School (Designation as having a Religious Character) Order 2006.
Designation of School
2
1
The Holy Trinity Rosehill (VA) CE Primary School, Upsall Grove, Fairfield, Stockton-On-Tees, TS19 7QU, a voluntary aided school, is hereby designated as a school having a religious character.
2
The religious denomination in accordance with whose tenets religious education is, or may be, required to be provided at the school in accordance with Schedule 19 to the School Standards and Framework Act 1998 is Church of England.
Shan Scott
A Divisional Manager in the
Department for Education and Sills
12th July 2006


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Divorce etc. (Pension Protection Fund) Regulations 2006 and shall come into force on 8th August 2006.
2
In these Regulations —
a
a reference to “ the Act ” is a reference to the Matrimonial Causes Act 1973;
b
a reference to a section by number alone is a reference to the section so numbered in the Act; and
c
“a modified pension attachment order” means an order —
i
to which section 25E(2) applies which has effect in accordance with section 25E(3); or
ii
which includes provision made by virtue of section 25B(4), as modified by regulation 4 of these Regulations, in relation to entitlement to PPF compensation.
Modification of section 25B(6)
2
Section 25B(6) is modified so that, in relation to a modified pension attachment order, it applies as if —
a
the reference to payment by the person responsible for the arrangement is a reference to payment by the Board; and
b
a reference to the party with pension rights is a reference to the party entitled to PPF compensation.
Modification of orders made in pursuance of section 25B(7)
3
1
This regulation applies in relation to an order under section 23 if —
a
it includes provision made by virtue of section 25B(7) which requires the party with pension rights to exercise his right of commutation under an occupational pension scheme to any extent; and
b
before the requirement is complied with the Board has assumed responsibility for the scheme as mentioned in section 25E(2)(a).
2
The order is to have effect from the time when the trustees or managers of the scheme receive the transfer notice as if —
a
references in the order to the trustees or managers of the scheme were references to the Board; and
b
references in the order to any pension or lump sum to which the party with pension rights is or may become entitled under the scheme were references to any PPF compensation to which that person is or may become entitled in respect of the pension or lump sum.
Variation and appeal of pension sharing or pension attachment orders
4
1
This regulation applies where —
a
the court makes —
i
a pension sharing order in respect of a person’s shareable rights under an occupational pension scheme; or
ii
an order which includes provision made by virtue of section 25B(4) or (7) in relation to such a scheme;
b
the Board subsequently assumes responsibility for the scheme as mentioned in section 25E(2)(a); and
c
the court intends to exercise any of the powers referred to in section 25E(7).
2
Where this regulation applies, the following provisions of Part II of the Act are modified so that they apply as if —
a
after section 21A(1) there were inserted —
1A
Where section 25E(7) applies, the reference in subsection (1) —
a
to shareable rights under a specified pension arrangement shall include a reference to entitlement to PPF compensation (as defined in section 25E(9)); and
b
to pension sharing shall include a reference to sharing of that compensation.
; and
b
in section 25B(3) to (7A) —
i
a reference to benefits under a pension arrangement includes a reference to entitlement to PPF compensation;
ii
a reference to the person responsible for the pension arrangement includes a reference to the Board; and
iii
a reference to the party with pension rights includes a reference to the party entitled to PPF compensation.
Modification of the Divorce etc. (Pensions) Regulations 2000
5
The Divorce etc. (Pensions) Regulations 2000 are modified so that, in relation to a modified pension attachment order, they apply as if —
a
after regulation 7 there were inserted —
Pension attachment: discharge of liability of the Board
7A
1
This regulation applies where —
a
the Board has assumed responsibility for a pension arrangement as mentioned in section 25E(2)(a); and
b
the Board has given notice that it has so assumed responsibility to members and beneficiaries of the pension arrangement in compliance with regulation 3(6) of the Pension Protection Fund (Provision of Information) Regulations 2005 .
2
Where —
a
any of the events set out in regulation 6(2) have occurred; and
b
the other party has not, before receiving the notice referred to in (1)(b) above, given notice of that event to the person responsible for the pension arrangement in accordance with regulation 6(3),
the other party shall, within 14 days of the event, give notice of it to the Board.
3
Paragraph (4) applies where it is not reasonably practicable for the Board to make a payment to the other party as required by the order because —
a
of the inaccuracy of the particulars supplied by the other party under rule 2.70 for any purpose mentioned in regulation 4(3)(c); or
b
the other party has failed to give notice that the particulars have ceased to be accurate.
4
Where this paragraph applies, the Board —
a
may instead make the payment due to the other party to the party entitled to PPF compensation; and
b
shall then be discharged of liability to the other party to the extent of that payment.
5
Where an event set out in regulation 6(2)(b) has occurred and, because the other party has failed to give notice in accordance with paragraph (2), the Board makes a payment to the other party as required by the order —
a
its liability to the party entitled to PPF compensation shall be discharged to the extent of that payment; and
b
the other party shall, within 14 days of the payment being made, make a payment to the party entitled to PPF compensation to the extent of that payment.
6
In this regulation “the Board” and “PPF compensation” have the meanings given in section 25E(9).
; and
b
in regulation 8, for “or 7” there were substituted “, 7 or 7A”.
Falconer of Thoroton,C
17th July 2006


text:
Citation and commencement
1
This Order may be cited as the Police Authorities (Best Value) Performance Indicators (Amendment) Order 2006 and shall come into force on 1 st April 2006.
Amendments to the Police Authorities (Best Value) Performance Indicators Order 2005
2
1
The Schedule to the Police Authorities (Best Value) Performance Indicators Order 2005 is amended as follows.
2
Paragraph (f) in the right hand column (description of indicators) for the entry Statutory Performance Indicator 3 is omitted.
3
Paragraphs (a), (c) and (d) in the right hand column for the entry Statutory Performance Indicator 5 are omitted.
4
The following paragraph is inserted after paragraph (e) in the right hand column for the entry Statutory Performance Indicator 5 —
f
Acquisitive crime per 1,000 population.
5
Paragraph (a) in the right hand column for the entry Statutory Performance Indicator 6 is omitted.
6
In paragraph (a) in the right hand column for the entry Statutory Performance Indicator 8 the words “with a power of arrest” are omitted.
7
The following paragraph is inserted after paragraph (a) in the right hand column for the entry Statutory Performance Indicator 8 —
c
Value of cash forfeiture orders and confiscation orders per 1,000 population.
8
For Statutory Performance Indicator 13 there is substituted —
13
a
Percentage of working hours lost due to sickness for police officers.
b
Percentage of working hours lost due to sickness for police staff.
Hazel Blears
Minister of State
Home Office
8th March 2006


text:
Citation, commencement, interpretation
1
1
This Order may be cited as the Wireless Telegraphy (Guernsey) Order 2006 and shall come into force on 8th February 2007.
2
In this Order —
a
“ Guernsey ” means the Bailiwick of Guernsey; and
b
“the 2006 Act ” means the Wireless Telegraphy Act 2006.
Extension of the 2006 Act to Guernsey
2
The following provisions of the 2006 Act shall extend to Guernsey with the modifications set out in Schedule 1 —
in Part 1 (general provision about radio spectrum), sections 1 and 3 to 7;
Part 2 (regulation of radio spectrum) other than section 51;
in Part 3 (regulation of apparatus), sections 54 to 61 and 68;
Part 4 (approval of apparatus etc. );
Part 5 (prohibition of broadcasting from sea or air);
in Part 6 (general), sections 97 to 103, 105 to 108, 110 to 119 and 121 to 126;
Schedules 1 to 3, 5 and 7 to 9.
Extension of other instruments
3
1
Subject to paragraph (2), subsections 43(1) to (3) and 116(1) and (2) of the Act shall have effect as if an order made by the Secretary of State under subsections 43(4) and 116(3), respectively, and which is for the time being in force in the United Kingdom, had extended to Guernsey.
2
No order made under subsection 43(4) or 116(3) shall have effect in Guernsey until the day following the day it is registered in the Royal Court of Guernsey, or on the day specified in the instrument for its coming into force, whichever is the later.
Modification and revocation of other instruments
4
1
The instruments mentioned in Part 1 of Schedule 2 are modified as specified in that Part.
2
The instruments mentioned in Part 2 of Schedule 2 are revoked to the extent specified in that Part.
Meriel McCullagh
Deputy Clerk of the Privy Council


text:
Citation and commencement
1
1
These Regulations may be cited as the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006 and shall come into force on 27th July 2006.
2
The amendments made to the Complaints and Misconduct Regulations by regulations 3, 4, 5 and 6 shall have effect from the date these Regulations come into force.
Interpretation
2
In these Regulations —
“Complaints and Misconduct Regulations” means the Revenue and Customs (Complaints and Misconduct) Regulations 2005 .
Amendment of the Complaints and Misconduct Regulations
3
After regulation 4 of the Complaints and Misconduct Regulations insert —
4A
1
For the purpose of the application of the Complaints Regulations under regulation 4, the amendments made to those Regulations by the provisions specified in paragraph (2) shall apply.
2
The provisions specified are —
a
regulation 26 of the Serious Organised Crime and Police Act 2005 (Powers of Arrest) (Consequential Amendments) Order 2005 , and
b
regulation 2 of the Police (Complaints and Misconduct) (Amendment) Regulations 2006 .
3
This regulation has effect from 27th July 2006.
.
Amendment of Schedule 1 to the Complaints and Misconduct Regulations
4
1
Schedule 1 to the Complaints and Misconduct Regulations shall be amended as follows.
2
In paragraph 4(3) after “(2B)(a),” insert “(2B)(b) ,”.
Amendment of Schedule 3 to the Complaints and Misconduct Regulations
5
1
Schedule 3 to the Complaints and Misconduct Regulations shall be amended as follows.
2
After paragraph 4(1) insert —
1A
After sub-paragraph (1) insert —
1A
The obligation on the Head of the Home Civil Service under sub-paragraph (1)(a) or (b) to refer a complaint about the conduct of a person in respect of whom he is the appropriate authority arises only if the Head of the Home Civil Service is satisfied that the complaint contains an indication that a criminal offence may have been committed by that person.
1B
The obligation on the Chairman or the Commissioners under sub-paragraph (1)(a) or (1)(b) to refer a complaint about the conduct of a person in respect of whom he is or they are the appropriate authority arises only if he is or they are satisfied that the complaint contains an indication that the person may have —
a
committed a criminal offence; or
b
behaved in a manner which would justify the bringing of disciplinary proceedings and that such behaviour (if it had taken place) would be likely to lead to the termination of that person’s office or employment.
.
3
Omit paragraphs 8(4)(a), 8(5), 9(2)(a) and 9(3).
4
After paragraph 11(2) insert —
2A
After sub-paragraph (1) insert —
1A
Sub-paragraph (1) is subject to sub-paragraphs (1B) and (1C).
1B
The obligation on the Head of the Home Civil Service under sub-paragraph (1)(a) or (1)(b) to refer a recordable conduct matter in respect of a person for whom he is the appropriate authority arises only if the Head of the Home Civil Service is satisfied that the matter is one in respect of which there is an indication that a criminal offence may have been committed by that person.
1C
The obligation on the Chairman or the Commissioners under sub-paragraph (1)(a) or (1)(b) to refer a recordable conduct matter in respect of a person for whom he is or they are the appropriate authority arises only if he is or they are satisfied that the matter is one in respect of which there is an indication that the person may have —
a
committed a criminal offence; or
b
behaved in a manner which would justify the bringing of disciplinary proceedings and that such behaviour (if it had taken place) would be likely to lead to the termination of that person’s office or employment.
.
5
For paragraph 17(4) substitute —
4
For sub-paragraph (3) substitute —
3
It shall be the duty of the appropriate authority to appoint an officer to investigate the complaint or matter.
.
6
In paragraph 17(5) for “sub-paragraph (5)” substitute “sub-paragraphs (4) and (5) ”.
Amendment of Part 1 of Schedule 4 to the Complaints and Misconduct Regulations
6
1
Part 1 of Schedule 4 to the Complaints and Misconduct Regulations shall be amended as follows.
2
In paragraph 9(b) for “and (b)” substitute “, (b) and (ab) ”.
3
Omit paragraph 11(6).
Alan Campbell
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd July 2006