DEEMED REGISTRATION OF EXISTING SCHEMES

Related Commentary  Related HMRC Manuals

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,

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