The Registered Pension Schemes (Authorised Payments) Regulations 2006

© Crown Copyright 2006

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Registered Pension Schemes (Authorised Payments) Regulations 2006, ISBN 0110739787. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail: customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

(a) lump sum payments arising from the commutation of equivalent pension benefits pursuant to regulation 2(1A) of—


(i) the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997[2], or

(ii) the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997[3],



(b) payments of state scheme premiums pursuant to—



(i) section 55 of the Pension Schemes Act 1993[4], or

(ii) section 51 of the Pension Schemes (Northern Ireland) Act 1993[5],



(c) payments of contributions equivalent premiums pursuant to—



(i) section 55(2) of the Pension Schemes Act 1993[6], or

(ii) section 51(2) of the Pension Schemes (Northern Ireland) Act 1993[7]; and



(d) payments for restoring members' State scheme rights pursuant to—



(i) paragraph 5(3B)(b) of Schedule 2 to the Pension Schemes Act 1993[8], or

(ii) paragraph 5(3B)(b) of Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993[9].

David Varney

Steve Lamey
Two of the Commissioners for Her Majesty's Revenue and Customs

1st February 2006

[2] S.I. 1997/785. Paragraph (1A) was inserted by regulation 9 of S.I. 2002/681. There are other amending instruments but none is relevant.back

[3] S.R. 1997 No. 153. Paragraph (1A) was inserted by regulation 8 of S.R. 2002 No. 109. There are other amending instruments but none is relevant.back

[4] 1993 c. 48. Subsections (1) and (3) to (6) as originally enacted were repealed by paragraph 50 of Schedule 5 and Part III of Schedule 7 to the Pensions Act 1995 (c. 26) ("the 1995 Act"). Subsection (2) as originally enacted was substituted by section 141(1) of the 1995 Act. Section 55 as it had effect before its repeal continues to have effect by virtue of article 4(2) and (3) of the Pensions Act 1995 (Commencement No 10) Order 1997 (S.I. 1997/664) in relation to any state scheme premium paid or payable before 6^th April 1997.back

[5] 1993 c. 49. Subsections (1) and (3) to (6) as originally enacted were repealed by paragraph 42 of Schedule 3 and Part III of Schedule 5 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) ("the 1995 Order"). Subsection (2) as originally enacted was substituted by Article 138(1) of the 1995 Order. Section 51 as it had effect before its repeal continues to have effect by virtue of article 4(2) and (3) of the Pensions (1995 Order) (Commencement No. 8) Order (Northern Ireland) 1997 (S.R. 1997 No. 192 (C. 10)) in relation to any state scheme premium paid or payable before 6th April 1997.back

[6] Subsection (2) as substituted by section 141(1) of the Act was amended by paragraph 7(1) of Schedule 2 to the Welfare Reform and Pensions Act 1999 (c. 30).back

[7] Subsection (2) as substituted by Article 138(1) of the Order was amended by paragraph 7(2) of Schedule 2 to the Welfare Reform and Pensions Act 1999.back

[8] Sub-paragraph (3B) was inserted by section 141(2)(b) of the 1995 Act and amended by paragraph 62(4)(c) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).back

[9] Sub-paragraph (3B) was inserted by Article 138(2)(b) of the 1995 Order and amended by paragraph 77(5)(c) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).back