Statutory Instruments
2005 No. 3451
INCOME TAX
The Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005
Made
14th December 2005
Laid before the House of Commons
15th December 2005
Coming into force
6th April 2006
Citation, commencement and interpretation
1. —(1) These Regulations shall be cited as the Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005 and shall come into force on 6th April 2006.
(2) In these Regulations “Schedule 36” means Schedule 36 to the Finance Act 2004 (pension schemes etc : transitional provisions and savings) and any other reference to a numbered Schedule is a reference to the corresponding Schedule to these Regulations.
Schemes prescribed for the purposes of paragraph 19(3) of Schedule 36
2. A pension scheme is prescribed for the purposes of paragraph 19(3) of Schedule 36 if—
(a) it is listed in Schedule 1; or
(b) it is a scheme established solely for the receipt of additional voluntary pension contributions from members of a scheme listed in Schedule 1.
Occupations prescribed for the purposes of paragraph 23 of Schedule 36
3. The occupations listed in Schedule 2 are prescribed for the purposes of paragraph 23 of Schedule 36.
D. A. Hartnett
M. J. Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
14th December 2005
Regulation 2
SCHEDULE 1 Prescribed schemes
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The Armed Forces Pension Scheme( 3 ).
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The British Transport Police Force Superannuation Fund.
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The Firefighters' Pension Scheme( 4 ).
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The Firemen’s Pension Scheme (Northern Ireland)( 5 ).
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The Gurkha Pension Scheme( 6 )
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The Police Pension Scheme( 7 ).
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The Police Service of Northern Ireland Pension Scheme( 8 ).
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The Police Service of Northern Ireland Full Time Reserve Pension Scheme( 9 ).
Regulation 3
SCHEDULE 2 Prescribed occupations
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Athletes
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Badminton Players
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Boxers
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Cricketers
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Cyclists
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Dancers
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Divers (Saturation, Deep Sea and Free Swimming)
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Footballers
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Golfers
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Ice Hockey Players
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Jockeys – Flat Racing
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Jockeys – National Hunt
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Members of the Reserve Forces
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Models
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Motor Cycle Riders (Motocross or Road Racing)
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Motor Racing Drivers
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Rugby League Players
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Rugby Union Players
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Skiers (Downhill)
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Snooker or Billiards Players
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Speedway Riders
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Squash Players
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Table Tennis Players
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Tennis Players (including Real Tennis)
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Trapeze Artistes
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Wrestlers
The functions of the Commissioners of Inland Revenue, including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11) .Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
“The Armed Forces Pension Scheme” means the occupational pension scheme arrangements that are open to members of the Armed Forces and set out in the a series of Orders in Council made under the Naval and Marine Pay and Pensions Act 1865 (c. 73) , the Army Pensions Warrant 1977, regulations made under section 2 of the Air Force Constitution Act 1917 (c. 51) , an Order made under section 1(1) of the Armed Forces (Pensions and Compensation) Act 2004 (c. 32) , and regulations made under section 8 of the Reserve Forces Act 1996 (c. 14) .
A scheme brought into operation by section 26 of the Fire Service Act 1947 (c. 41) as amended.
A scheme brought into operation by section 17 of the Fire Services Act (Northern Ireland) 1969 (c. 13) .
I.e. the pension scheme constituted by the Royal Warrant of 19 th December 1949 (see Army Order 151 of 1949).
I.e. the pension scheme made under the Police Pensions Act 1976 (c. 35) .
I.e. the pension scheme made under section 25 of the Police (Northern Ireland) Act 1998 (c. 32) .
I.e. the pension scheme arrangements applying to reserve constables by virtue of section 26(2)(g) of the Police (Northern Ireland) Act 1998.