Chwilio Deddfwriaeth

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Finance Act 2024

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Amendments of the Registered Pension Schemes (Authorised Payments) Regulations 2009

42(1)The Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171) are amended as follows.

(2)Omit regulation 3A (which relates to payments made before 6 April 2015 and is therefore no longer of practical utility).

(3)In regulation 7 (meaning of “relevant accretion”) omit paragraphs (3) and (3A).

(4)In regulation 16 (payments of arrears of pension after death) omit paragraphs (5) and (6).

(5)In regulation 17 (pension commencement lump sums based on pension errors) omit paragraphs (4) and (5).

(6)In regulation 18 (pension commencement lump sums paid in error: money purchase arrangements) omit paragraphs (4) and (5).

(7)In regulation 19 (pension commencement lump sums paid after death) omit paragraphs (2) and (3).

(8)In regulation 20 (part refund payments relating to short service), in paragraph (1) for sub-paragraph (b) substitute—

“(b)the member has not previously become entitled to any pension or lump sum under the pension scheme;”.

Yn ôl i’r brig

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