Part 1 Pre-Commencement Pension Schemes
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 36 Pension Schemes etc: Transitional Provisions and Savings

Section 283

Part 1 Pre-Commencement Pension Schemes

Deemed registration of existing schemes

1

(1)     Any pension scheme which, immediately before 6th April 2006, is—

(a)     a retirement benefits scheme approved for the purposes of Chapter 1 of Part 14 of ICTA,

(b)     a former approved superannuation fund (see sub-paragraph (3)),

(c)     a relevant statutory scheme, as defined in section 611A of ICTA, or a pension scheme treated by the Inland Revenue on that date as if it were such a relevant statutory scheme,

(d)     an annuity contract by means of which benefits provided under a pension scheme within paragraph (a), (b) or (c) have been secured but which does not provide for the immediate payment of benefits,

(e)     a scheme or fund mentioned in section 613(4)(b) to (d) of ICTA (Parliamentary pension schemes or funds),

(f)     an annuity contract or trust scheme approved under section 620 or 621 of ICTA or a substituted contract within the meaning of section 622(3) of ICTA, or

(g)     a personal pension scheme approved under Chapter 4 of Part 14 of ICTA,

is to be treated as becoming a registered pension scheme on

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