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" (aa) is a scheme which—


(i) has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and

(ii) is undertaking cross-border activities; or".

    (3) After paragraph (2) of regulation 2, insert—

    " (2A) For the purposes of this regulation, any reference to a scheme which is undertaking cross-border activities is a reference to a scheme in relation to which the trustees or managers are—


(a) authorised under section 288 of the Pensions Act 2004 (general authorisation to accept contributions from European employers); and

(b) approved under section 289 of that Act (approval in relation to particular European employer) in relation to a European employer.".

    (4) In paragraph (1) of regulation 8 (limited disclosure requirements imposed on trustees of schemes which are not tax approved or public service pension schemes), for the words "neither regulation 2(1)(a) nor (b) refers" substitute the words "regulation 2(1)(a), (aa) and (b) do not refer,".

Amendment of the Occupational Pension Schemes (Winding Up) Regulations 1996
     3. —(1) The Occupational Pension Schemes (Winding Up) Regulations 1996[8] are amended as follows.

    (2) In paragraph (1) of regulation 10 (disapplication of section 38), for sub-paragraph (d), substitute—

" (d) to a scheme—


(i) which is a section 615(6) scheme; and

(ii) in relation to which the trustees or managers are not—


(aa) authorised under section 288 of the Pensions Act 2004 (general authorisation to accept contributions from European employers); or

(bb) approved under section 289 of that Act (approval in relation to particular European employer) in relation to a European employer;".

Amendment of the Register of Occupational and Personal Pension Schemes Regulations 2005
     4. —(1) The Register of Occupational and Personal Pension Schemes Regulations 2005[9] are amended as follows.

    (2) In paragraph (4) of regulation 1 (interpretation), after the definition of "relevant public authority", insert—

" "scheme undertaking cross-border activities" means a scheme in relation to which the trustees or managers—
(a) are proposing to apply for authorisation, or are authorised, under section 288 of the Act (general authorisation to accept contributions from European employers); or

(b) are proposing to apply for approval, or are approved, under section 289 of the Act (approval in relation to particular European employer) in relation to a European employer; and".

    (3) After sub-paragraph (b) of regulation 2(1) (registrable schemes), insert "or" and the following sub-paragraph—

" (c) which—


(i) has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions), and

(ii) is a scheme undertaking cross-border activities.".

Amendment of the Occupational and Personal Pension Schemes (General Levy) Regulations 2005
     5. —(1) The Occupational and Personal Pension Schemes (General Levy) Regulations 2005[10] are amended as follows.

    (2) In paragraph (1) of regulation 2 (interpretation), after the definition of "the 2004 Act", insert—

" "cross-border section 615 scheme" means a scheme—
(a) which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and

(b) in relation to which the trustees or managers are—


(i) authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); and

(ii) approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer;".

    (3) In paragraph (1) of regulation 3 (the general levy), after "each registrable occupational pension scheme", insert ", other than such a scheme which is a cross-border section 615 scheme,".

Amendment of the Occupational Pension Schemes (Employer Debt) Regulations 2005
     6. —(1) The Occupational Pension Schemes (Employer Debt) Regulations 2005[11] are amended as follows.

    (2) In paragraph (1) of regulation 4 (schemes to which section 75 of the 1995 Act does not apply), for sub-paragraph (g), substitute—

" (g) a scheme—


(i) which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act (exemption from tax in respect of certain pensions); and

(ii) in relation to which the trustees or managers are not—


(aa) authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); or

(bb) approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer);".

Amendment of the Occupational Pension Schemes (Winding up etc.) Regulations 2005
     7. —(1) The Occupational Pension Schemes (Winding up etc.) Regulations 2005[12] are amended as follows.

    (2) In paragraph (1) of regulation 3 (schemes to which section 73 of the 1995 Act does not apply), for sub-paragraph (h), substitute—

" (h) a scheme—


(i) which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and

(ii) in relation to which the trustees or managers are not—


(aa) authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); or

(bb) approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer;".

Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005
     8. —(1) The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005[13] are amended as follows.

    (2) In regulation 3 (prescribed schemes), for sub-paragraph (i), substitute—

" (i) a scheme—


(i) which has such a superannuation fund as is mentioned in section 615(6) of the 1988 Act (exemption from tax in respect of certain pensions), and

(ii) in relation to which the trustees or managers are not—


(aa) authorised under section 288 of the Act (general authorisation to accept contributions from European employer); or

(bb) approved under section 289 of the Act (approval in relation to particular European employer) in relation to a European employer;".

Amendment of the Occupational Pension Schemes (Cross-border Activities) Regulations 2005
     9. —(1) The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 are amended as follows.

    (2) In paragraph (1) of regulation 2 (interpretation), after the definition of "seconded worker", insert—

" "section 615 scheme" means a scheme which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions);".

    (3) In regulation 5 (applications for general authorisation to accept contributions from European employers: established schemes which are carrying on cross-border activity)—

(a) at the beginning of paragraph (2), insert "Subject to paragraph (3),"; and

(b) after paragraph (2), add—

    " (3) Where—


(a) the trustees or managers of a section 615 scheme make such an application on or before 29th March 2006;

(b) that application is made in a form which—


(i) includes the full name of the scheme; and

(ii) in the case of—


(aa) a money purchase scheme, provides as much of the information specified in paragraph (2)(a) as is readily available to those trustees or managers on the day on which the application is made; or

(bb) a scheme which is not a money purchase scheme, provides as much of the information specified in paragraph (2)(b) as is readily available to those trustees or managers on the day on which the application is made; and



(c) those trustees or managers provide all of the remaining information specified in paragraph (2)(a) or (b), as the case may be, on or before 15th May 2006;



that application shall be deemed to have been made on the day on or before 29th March 2006 on which the application was first made.".

    (4) In regulation 10 (applications for approval in relation to particular European employer: established schemes which are carrying on cross-border activity)—

(a) at the beginning of paragraph (2), insert "Subject to paragraph (3),"; and

(b) after paragraph (2), add—

    " (3) Where—


(a) the trustees or managers of a section 615 scheme make such an application on or before 29th March 2006;

(b) that application is made in a form which—


(i) includes the information specified in section 289(1)(a) to (c); and

(ii) in the case of—


(aa) a money purchase scheme, provides as much of the information specified in paragraph (2)(a) as is readily available to those trustees or managers on the day on which the notice of intention is given; or

(bb) a scheme which is not a money purchase scheme, provides as much of the information specified in paragraph (2)(b) as is readily available to those trustees or managers on the day on which the notice of intention is given; and



(c) those trustees or managers provide all of the remaining information specified in paragraph (2)(a) or (b), as the case may be, on or before 15th May 2006;



that application shall be deemed to have been made on the day on or before 29th March 2006 on which the notice of intention was first given.".

Revocation
     10. The Regulations specified in column 1 of the Schedule to these Regulations are revoked to the extent specified in column 3.



Signed by authority of the Secretary of State for Work and Pensions.


Philip A Hunt
Parliamentary Under-Secretary of State, Department for Work and Pensions

23rd February 2006

[2] 1995 c.26. Section 41(6) was amended by section 1 of the Employment Rights (Dispute Resolution) Act 1998. Section 73 was substituted by sections 73, 73A and 73B by section 270 of the 2004 Act. Section 75(1) to (4) and (4A) to (4C) were substituted for section 75(1) to (4), (5) and (6) were amended and (6A) to (6D) were inserted by section 271 of the 2004 Act. Section 75(9) was repealed by Schedule 13 to the 2004 Act. Section 75A was inserted by section 272 of the 2004 Act. Section 89(2) was repealed in part by Schedule 13 to the 2004 Act. Section 118(2) was amended by section 47 of the 2000 Act, and was further amended by Schedule 12 to the 2004 Act. Section 119 was amended by Schedule 12 and repealed in part by Schedule 13 to the 2004 Act. Section 124(1), to which there are amendments not relevant to these Regulations, is cited because of the meaning there given to "prescribed" and "regulations".back

[3] 2004 c.35. Section 318(1) is cited because of the meaning there given to "prescribed" and "regulations".back

[4] S.I. 2005/3331.back

[5] S.I. 2005/3381.back

[6] See section 185 of the Pension Schemes Act 1993, section 120 of the Pensions Act 1995 and section 317 of the Pensions Act 2004 which provide that the Secretary of State must consult such persons as he considers appropriate before he makes any regulations by virtue of those Acts. By virtue of section 185(2)(e) of the Pension Schemes Act 1993, section 120(2)(d) of the Pensions Act 1995 and section 317(2)(d) of the Pensions Act 2004 this duty does not apply to regulations contained in a statutory instrument which (i) states that it contains (and in the case of s.317(2)(d) states that it contains only) regulations which are consequential upon a specified enactment, and (ii) is made before the end of the period of six months beginning with the coming into force of that enactment.back

[7] S.I. 1996/1655, amended by S.I. 2000/1403, there are other amending instruments not relevant to these Regulations.back

[8] S.I. 1996/3126, to which there are amendments not relevant to these Regulations.back

[9] S.I. 2005/597.back

[10] S.I. 2005/626.back

[11] S.I. 2005/678, to which there are amendments not relevant to these Regulations.back

[12] S.I. 2005/706, to which there are amendments not relevant to these Regulations.back

[13] S.I. 2005/931, amended by S.I. 2005/993.back

 © Crown copyright 2006