The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2007

Made

12th March 2007

Laid before the House of Commons

13th March 2007

Coming into force

6th April 2007

The Commissioners for Her Majesty's Revenue and Customs, in exercise of the powers conferred by section 274A of the Finance Act 2004(1), and now exercisable by them(2) make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2007 and shall come into force on 6th April 2007.

Amendment of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006

2. --(1) The Registered Pension Schemes (Splitting of Schemes) Regulations 2006(3) are amended as follows.

(2) At the start of the first column of the table in Schedule 2 (schemes to be treated as sub-schemes pursuant to regulation 2(4)) before "Metropolitan Police Authority" insert--

" Avon & Somerset Police Authority

Bedfordshire Police Authority

Cambridgeshire Police Authority

Cheshire Police Authority

City of London Police Authority

Cleveland Police Authority

Cumbria Police Authority

Derbyshire Police Authority

Devon & Cornwall Constabulary

Dorset Police Force Headquarters

Durham Police Authority

Dyfed Powys Police Authority

Essex Police Authority

Gloucestershire Police Authority

Greater Manchester Police Authority

Gwent Police Authority Office

Hampshire Police Authority

Hertfordshire Police Authority

Humberside Police Authority

Kent Police Authority

Lancashire Police Authority

Leicestershire Police Authority

Lincolnshire Police Headquarters

Merseyside Police Authority " .

Paul Gray

Mike Hanson

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

12th March 2007

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569) ("the 2006 Regulations").

Regulation 2 inserts a further list of police pension schemes into Schedule 2 to the 2006 Regulations. These police pension schemes were inadvertently left out of the list contained in Schedule 2 at the time the 2006 Regulations were first drafted.

A regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

( 1 )

2004 c.12. Section 274A was inserted by paragraph 50 of Schedule 10 to the Finance Act 2005 (c.7). Back [1]

( 2 )

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs. Back [2]

( 3 )

S.I. 2006/569. Back [3]

-- Back --

Stat