1.5.1 Automatic registration

Schemes that enjoyed tax privileges at 5 April 2006 were automatically registered the following day under FA 2004, Sch. 36, para. 1(1)(a)–(g). As part of the simplification agenda, a range of schemes previously treated as different from each other were combined under the same set of rules without the need to apply for registration. They comprised:

(a)A retirement benefit scheme (also known as an occupational pension scheme) approved under ICTA 1988, Pt. 14, Ch. 1. If part of the scheme was approved, then that part of the scheme was treated as registered.

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