The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006
These Regulations make provision modifying the rules of existing pension schemes during the period beginning with the 6th April 2006 and ending in accordance with paragraph 3(2) of Schedule 36 to the Finance Act 2004 (“the transitional period”). That paragraph provides that the modifications shall have effect until the earlier of—the first date after 5th April 2006 on which amendments of the rules of the pension scheme which state the modifications no longer apply in relation to it takes effect, orthe end of the tax year 2010-11 or such later time as the Board of Inland Revenue may prescribe.