Pension Schemes Act 1993

1993 CHAPTER 48

An Act to consolidate certain enactments relating to pension schemes with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[5th November 1993]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Part I Preliminary

1 Categories of pension schemes.

(1) In this Act, unless the context otherwise requires—

“ occupational pension scheme ” means a pension scheme—
(a)
that—
(i)
for the purpose of providing benefits to, or in respect of, people with service in employments of a description, or
(ii)
for that purpose and also for the purpose of providing benefits to, or in respect of, other people,
is established by, or by persons who include, a person to whom subsection (2) applies when the scheme is established or (as the case may be) to whom that subsection would have applied when the scheme was established had that subsection then been in force, and
(b)
that has its main administration in the United Kingdom or outside the EEA states ,
or a pension scheme that is prescribed or is of a prescribed description;
“ personal pension scheme ” means a pension scheme that—
(a)
is not an occupational pension scheme, and
(b)
is established by a person within ... section 154(1) of the Finance Act 2004;
“ public service pension scheme ” means an occupational pension scheme established by or under an enactment or the Royal prerogative or a Royal charter, being a scheme—
(a)
all the particulars of which are set out in, or in a legislative instrument made under, an enactment, Royal warrant or charter, or
(b)
which cannot come into force, or be amended, without the scheme or amendment being approved by a Minister of the Crown or government department or by the Scottish Ministers ,
and includes any occupational pension scheme established, with the concurrence of the Treasury, by or with the approval of any Minister of the Crown or established by or with the approval of the Scottish Ministers and any occupational pension schemeprescribed by regulations made by the Secretary of State and the Treasury jointly as being a scheme which ought in their opinion to be treated as a public service pension scheme for the purposes of this Act.

(2) This subsection applies—

(a) where people in employments of the description concerned are employed by someone, to a person who employs such people,

(b) to a person in an employment of that description, and

(i) interests of persons who employ people in employments of the description mentioned in paragraph (a), or

(ii) interests of people in employments of that description.

(3) For the purposes of subsection (2), if a person is in an employment of the description concerned by reason of holding an office (including an elective office) and is entitled to remuneration for holding it, the person responsible for paying the remuneration shall be taken to employ the office-holder.

(4) In the definition in subsection (1) of “occupational pension scheme”, the reference to a description includes a description framed by reference to an employment being of any of two or more kinds.

(5) In subsection (1) “ pension scheme ” (except in the phrases “ occupational pension scheme ”, “ personal pension scheme ” and “ public service pension scheme ”) means a scheme or other arrangements, comprised in one or more instruments or agreements, having or capable of having effect so as to provide benefits to or in respect of people—

(a) on retirement,

(b) on having reached a particular age, or

(6) The power of the Treasury under section 154(4) of the Finance Act 2004(power to amend sections 154 and 155) includes power consequentially to amend—

(a) paragraph (a) of the definition in subsection (1) of “personal pension scheme”, and

(b) any provision in force in Northern Ireland corresponding to that paragraph.

Part II Administration

The Occupational Pensions Board

2 Constitution and functions of the Board.

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3 Membership of the Board.

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4 Reports of the Board.

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5 Further provisions as to constitution and procedure of the Board.

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Registration of schemes

6 Registration of occupational and personal pension schemes.

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Part III Schemes that were contracted-out etc and Effects on Members’ State Scheme Rights ...

Chapter I Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc

Preliminary

7 Issue of contracting-out certificates.

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7A Meaning of “the first abolition date” and “the second abolition date”

In this Act—

“ the first abolition date ” means 6 April 2012 (the date appointed for the commencement of section 15(1) of the Pensions Act 2007(abolition of contracting-out for defined contribution pension schemes));
“ the second abolition date ” means 6 April 2016 (the date on which section 56(4) of the Pensions Act 2014 provides for the commencement of section 24(1) of that Act (abolition of contracting-out for salary related schemes)).

7B Meaning of “contracted-out scheme” and “appropriate scheme” etc.

(1) This section applies for the interpretation of this Act.

(2) An occupational pension scheme was “contracted-out” at a time if, at that time, there was in force a certificate under section 7 (as it then had effect) stating that the employment of an earner in employed earner's employment was contracted-out employment by reference to the scheme.

(3) “ Contracting-out certificate ” means a certificate of the kind mentioned in subsection (2).

(4) An occupational pension scheme was a “salary related contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 9(2) (as it then had effect).

(5) An occupational pension scheme was a “money purchase contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 9(3) (as it then had effect).

(6) A personal pension scheme was an “appropriate scheme” at a time if, at that time, there was in force a certificate issued under section 7(1)(b) (as it then had effect) stating that the scheme was an appropriate scheme.

(7) “ Appropriate scheme certificate ” means a certificate of the kind mentioned in subsection (6).

(8) An appropriate scheme certificate that was in force in relation to a scheme is to be taken as conclusive that the scheme was, at that time, an appropriate scheme.

8 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.

(1) In relation to any period before the second abolition date, the employment of an earner in employed earner's employment was “ contracted-out employment ” in relation to the earner during that period if—

(a) the earner was under pensionable age;

(b) the earner's service in the employment was service which qualified the earner for a pension provided by a salary related contracted-out scheme; and

(c) there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.

(1A) In addition, in relation to any period before the first abolition date , the employment of an earner in employed earner's employment was “ contracted-out employment ” in relation to him during that period if—

(a) he was under pensionable age;

(b) his employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, and

(1B) In the following provisions of this Act “ earner ”, in relation to a scheme, means a person who was an earner in contracted-out employment by reference to the scheme.

(2) In this Act—

“ guaranteed minimum pension ” means any pension which is provided , by a scheme that was a salary related contracted-out scheme, in accordance with the requirements of sections 13 and 17 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s widow's, widower’s , surviving same sex spouse's or surviving civil partner's guaranteed minimum as determined for the purposes of those sections respectively; and
“ minimum payment ”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the currentlower earnings limit but not the applicable limit (or the prescribed equivalents if he is paid otherwise than weekly);

and for the purposes of this subsection “rebate percentage” means the appropriate flat rate percentage for the tax year in which the week falls as specified in an order made under section 42B (as it had effect before the first abolition date ) .

(2A) In subsection (2) “ the applicable limit ” means—

(a) in relation to a tax year before 2009-10, the upper earnings limit;

(b) in relation to 2009-10 or any subsequent tax year, the upper accrual point.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) A contracting-out certificate that was in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, contracted-out employment.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

9 Requirements for certification of schemes: general.

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10 Protected rights and money purchase benefits.

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11 Elections as to employments covered by contracting-out certificates.

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12 Determination of basis on which scheme is contracted-out.

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...

12A The statutory standard

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12B Reference scheme

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12C Transfer, commutation, etc

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12D Entitlement to benefit

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Guaranteed minimum pensions

(1) A scheme that was a salary related contracted-out scheme is to be treated as including whatever provision it needs to contain to comply with the GMP requirements.

(2) A scheme complies with the GMP requirements if, in relation to any earner's service before the principal appointed day, it complies in all respects with sections 13 to 24E.

(3) Where—

(a) a scheme is permitted by any of those sections to include provision subject to certain requirements, and

(b) the scheme includes the provision but not the requirements,

the scheme is to be treated by subsection (1) as including the requirements.

(4) This section overrides any provision of a scheme to the extent that the provision of the scheme conflicts with it.

13 Minimum pensions for earners.

(1) Subject to the provisions of this Part, the scheme must—

(a) provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and

(b) contain a rule to the effect that the weekly rate of the pension will be not less than his guaranteed minimum (if any) under sections 14 to 16.

(1A) But a scheme may be amended so as to omit provision of the kind specified in subsection (1)(a) and (b) if the conditions specified in section 24B are satisfied.

(2) In the case of an earner who was a married woman or widow who was liable to pay primary Class 1 contributions at a reduced rate by virtue of section 19(4) of the Social Security Contributions and Benefits Act 1992 at a time during a relevant year when she was in contracted-out employment by reference to the scheme , subject to the provisions of this Part, the scheme must—

(a) provide for her to be entitled to a pension under the scheme if she attains pensionable age ...; and

(b) satisfy such other conditions as may be prescribed.

“ Relevant year ” has the meaning given by section 14(8).

(3) Subject to subsection (4), the scheme must provide for the pension to commence on the date on which the earner attains pensionable age and to continue for his life.

(4) Subject to subsection (5), the scheme may provide for the commencement of the earner’s guaranteed minimum pension to be postponed for any period for which he continues in employment after attaining pensionable age.

(5) The scheme must provide for the earner’s consent to be required—

(a) for any such postponement by virtue of employment to which the scheme does not relate; and

(b) for any such postponement after the expiration of five years from the date on which he attains pensionable age.

(6) Equivalent pension benefits for the purposes of the former legislation are not to be regarded as constituting any part of the earner’s guaranteed minimum pension.

(7) The benefits referred to in subsection (6) are any to which the earner may be immediately or prospectively entitled in respect of a period of employment which—

(a) was for him non-participating employment under that legislation; and

(b) was not on its termination the subject of any payment in lieu of contributions;

but subsection (6) excludes only so much of those benefits as had to be provided in order that the employment should for that period be treated as non-participating.

(8) In this section “ the former legislation ” means Part III of the National Insurance Act 1965 and the previous corresponding enactments.

14 Earner’s guaranteed minimum.

(1) An earner has a guaranteed minimum in relation to the pension provided by a scheme that was a salary related contracted-out scheme if in any tax week in a relevant year—

(a) earnings were paid to or for the earner's benefit in respect of employment which was contracted-out by reference to the scheme; and

(b) those earnings were in excess of the lower earnings limit for that tax week (or the prescribed equivalent if the earner was paid otherwise than weekly).

(2) Subject to section 15(1), the guaranteed minimum shall be the weekly equivalent of an amount equal to the appropriate percentage of the total of the earner’s earnings factors for the relevant years, so far as derived from excess earnings mentioned in subsection (1)(b) upon which primary Class 1 contributions have been paid or treated as paid.

(2A) Where any liability of a scheme in respect of an earner’s guaranteed minimum pension ceases by virtue of a civil recovery order, his guaranteed minimum in relation to the scheme is extinguished or reduced accordingly.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the Inland Revenue are satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable, they may for that purpose—

(a) compute, in such manner as they think fit, an amount which shall be regarded as the amount of those earnings; or

(b) take their amount to be such sum as he they may specify in the particular case.

(5) In subsection (2) the “ appropriate percentage ” means—

(a) in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—

(i) if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;

(ii) in any other case 25/N per cent.;

(b) in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—

(i) if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;

(ii) in any other case 20/N per cent.;

where N is the number of years in the earner’s working life (assuming he will attain pensionable age) which fall after 5th April 1978.

(6) Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).

(7) For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.

(8) In this section “ relevant year ” means any tax year in the earner’s working life (not being earlier than the tax year 1978-79 or later than the tax year ending immediately before the principal appointed day ).

15 Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.

(1) Where in accordance with section 13(4) the commencement of an earner’s guaranteed minimum pension is postponed for any period and there are at least seven complete weeks in that period, his guaranteed minimum in relation to the scheme shall, for each complete week in that period, be increased by one-seventh per cent.—

(a) of the amount of that minimum apart from this subsection; or

(b) if for that week (or a period which includes that week) a pension is paid to him under the scheme at a weekly rate less than that minimum, of the difference between that pension and that minimum.

(2) In subsection (1) “ week ” means any period of seven consecutive days.

(3) Where an earner’s guaranteed minimum is increased under subsection (1), the increase of that part of it which is attributable to earnings factors for the tax year 1987-88 and earlier tax years shall be calculated separately from the increase of the rest.

(4) Where one or more orders have come into force under section 109 during the period for which the commencement of a guaranteed minimum pension is postponed, the amount of the guaranteed minimum for any week in that period shall be determined as if the order or orders had come into force before the beginning of the period.

15A Reduction of guaranteed minimum in consequence of pension debit.

(1) Where—

(a) an earner has a guaranteed minimum in relation to the pension provided by a scheme, and

(b) his right to the pension becomes subject to a pension debit,

his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.

(2) Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.

(3) For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined.

(4) For the purposes of this section the appropriate percentage is—

(a) if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;

(b) if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of subsection (1) of section 29 of the Welfare Reform and Pensions Act 1999(lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in subsection (3)(b) of that section (cash equivalent of transferor’s benefits).

16 Revaluation of earnings factors for purposes of s. 14: early leavers etc.

(1) Subject to subsection (2), for the purpose of section 14(2) the earner’s earnings factor for any relevant year (so far as derived as mentioned in that section) shall be taken to be that factor as increased by the same percentage as that prescribed for the increase of that factor by the last order under section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992 to come into force before the end of the final relevant year.

(2) The scheme may provide that in a case where—

(a) an earner was, before the second abolition date, in contracted-out employment by reference to a scheme, and

(b) the earner ceases to be in pensionable service under the scheme before the final relevant year,

the earnings factors for that person shall be determined for the purposes of section 14(2) by reference to the last such order to come into force before the end of the tax year in which the earner ceases to be in pensionable service under the scheme (“the last service tax year”).

(3) Where a scheme provides as mentioned in subsection (2) the scheme shall provide for the weekly equivalent mentioned in section 14(2) to be increased by at least the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed .

(4) Except in such cases or classes of case as may be prescribed, the provision made by virtue of subsections (2) and (3) must be the same for all members of the scheme.

(5) In this section—

“ relevant year ” means any tax year in the earner’s working life,
“final relevant year” means the last tax year in the earner’s working life .

17 Minimum pensions for widows and widowers.

(1) Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a widow, widower or surviving civil partner (whether before or after attaining pensionable age), the widow, widower or surviving civil partner will be entitled to a guaranteed minimum pension under the scheme.

(1A) But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 24B are satisfied.

(2) The scheme must contain a rule to the effect that—

(a) if the earner is a man , or a woman in a relevant gender change case, who has a guaranteed minimum under section 14, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;

(b) if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum;

(c) if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum;

(d) if the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower's pension will not be less than the surviving same sex spouse's guaranteed minimum;

(e) if the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow's pension will not be less than the surviving same sex spouse's guaranteed minimum.

(3) The widow’s guaranteed minimum shall be half that of the earner.

(4) The widower’s or surviving civil partner's or surviving same sex spouse's guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.

(4A) Subject to subsection (4B) the scheme must provide for the widow's, widower’s or surviving civil partner's pension to be payable to the widow, widower or surviving civil partner —

(a) for any period for which a Category B retirement pension is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension);

(aa) for life, in a case where—

(i) the widow, widower or surviving civil partner attained state pension age on or after the second abolition date, and

(ii) the earner died on or after the date on which the widow, widower or surviving civil partner attained state pension age;

(ab) for any period after the widow, widower or surviving civil partner has attained state pension age, in a case where—

(i) the earner died before the widow, widower or surviving civil partner attained state pension age,

(ii) the widow, widower or surviving civil partner did not marry or form a civil partnership after the death and before attaining state pension age, and

(iii) the widow, widower or surviving civil partner attained state pension age on or after the second abolition date;

(b) for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions; and

(c) in the case of a widow, widower or surviving civil partner whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow, widower or surviving civil partner attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

(i) comprises a period during which the widow, widower or surviving civil partner and another person are living together as if they were a married couple or civil partners ; nor

(ii) falls after the time of any—

(a) marriage; or

(b) formation of a civil partnership,

by the widow or widower or surviving civil partner which takes place after the earner’s death.

(4B) Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.

(5) In the case of a woman who is the widow of a man, the scheme must also make provision for the widow’s pension to be payable to her for any period for which a ... widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions ....

(6) In any other case, the scheme must also make provision for the widower’s , widow's or surviving civil partner’s pension to be payable in the prescribed circumstances and for the prescribed period.

(7) The trustees or managers of the scheme shall supply to the Inland Revenue any such information as the Inland Revenue may require relating to the payment of pensions under the scheme to widows, widowers or surviving civil partners .

(8) Where—

(a) a lump sum is paid to an earner under provisions included in a scheme by virtue of section 21(1), and

(b) those provisions are of a prescribed description,

the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 14 that he would have had but for that payment.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9A) For the purposes of subsection (4A)(aa) and (ab) a person attains state pension age when he or she attains pensionable age within the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995.

(10) In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—

(a) the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.

(11) This section is subject to regulations under section 38A.

17 Minimum pensions for widows and widowers.

(1A) But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 24B are satisfied.

(2) The scheme must contain a rule to the effect that—

(b) if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum;

(d) if the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will not be less than the surviving same sex spouse’s guaranteed minimum;

(e) if the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow’s pension will not be less than the surviving same sex spouse’s guaranteed minimum.

(3) The widow’s guaranteed minimum shall be half that of the earner.

(4) The widower’s or surviving civil partner's or surviving same sex spouse’s guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.

(4A) Subject to subsection (4B) the scheme must provide for the widow's, widower’s or surviving civil partner's pension to be payable to the widow, widower or surviving civil partner —

(aa) for life, in a case where—

(i) the widow, widower or surviving civil partner attained state pension age on or after the second abolition date, and

(ii) the earner died on or after the date on which the widow, widower or surviving civil partner attained state pension age;

(ab) for any period after the widow, widower or surviving civil partner has attained state pension age, in a case where—

(i) the earner died before the widow, widower or surviving civil partner attained state pension age,

(ii) the widow, widower or surviving civil partner did not marry or form a civil partnership after the death and before attaining state pension age, and

(iii) the widow, widower or surviving civil partner attained state pension age on or after the second abolition date;

(b) for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions; and

(i) comprises a period during which the widow, widower or surviving civil partner and another person are living together as a married couple; nor

(ii) falls after the time of any—

(a) marriage; or

(b) formation of a civil partnership,

by the widow or widower or surviving civil partner which takes place after the earner’s death.

(4B) Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.

(6) In any other case, the scheme must also make provision for the widower’s , widow’s or surviving civil partner’s pension to be payable in the prescribed circumstances and for the prescribed period.

(8) Where—

(a) a lump sum is paid to an earner under provisions included in a scheme by virtue of section 21(1), and

(b) those provisions are of a prescribed description,

the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 14 that he would have had but for that payment.

(9) In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—

(a) the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004; and

(b) the marriage of the earner and her widow (that ends with the earner’s death) subsisted before the time when the certificate was issued.

(11) This section is subject to regulations under section 38A.

18 Treatment of insignificant amounts.

(1) Where an amount is required to be calculated in accordance with the provisions of sections 14(7), 15(1) or 17(2), (3) or (4) and, apart from this subsection, the amount so calculated is less than 0.5p, then, notwithstanding any other provision of this Act, that amount shall be taken to be zero, and other amounts so calculated shall be rounded to the nearest whole penny, taking 0.5p as nearest to the next whole penny above.

(2) Where a guaranteed minimum pension is attributable in part to earnings factors for the period before the tax year 1988-89 and in part to earnings factors for that tax year or for that tax year and subsequent tax years, the pension shall be calculated by—

(a) applying subsection (1) separately to the amount attributable to the period before the tax year 1988-89 and to the amount attributable to that and subsequent tax years, and

(b) aggregating the two amounts so calculated.

19 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.

(1) A transaction to which this section applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person guaranteed minimum pensions—

(a) if it is carried out not earlier than the time when that person’s pensionable service terminates; and

(b) if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and

(2) This section applies to the following transactions—

(a) the taking out of a policy of insurance or a number of such policies;

(b) the entry into an annuity contract or a number of such contracts;

(3) In this section “ appropriately secured ” means secured by an appropriate policy of insurance or an appropriate annuity contract, or by more than one such policy or contract.

(4) A policy of insurance or annuity contract is appropriate for the purposes of this section if—

(a) the insurer with which it is or was taken out or entered into—

(i) is, or was at the relevant time, carrying on ... long-term insurance business in the United Kingdom or any other EEA state ; and

(ii) satisfies, or at the relevant time satisfied, prescribed requirements; and

(b) it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and

(c) it contains or is endorsed with terms whose effect is that the amount secured by it may not be commuted except on conditions which satisfy such requirements as may be prescribed; and

(d) it satisfies such other requirements as may be prescribed.

(5) The requirements referred to in subsection (1) are—

(a) that the arrangement for securing the amount by means of the policy or contract was made—

(i) at the written request of the earner or, if the earner has died, of the earner’s widow, widower or surviving civil partner ; or

(ii) with the consent of the earner or the widow, widower or surviving civil partner given in writing in a prescribed form;

(b) that—

(i) the case is one such as is mentioned in section 96(2); and

(ii) the policy or contract only secures guaranteed minimum pensions;

(i) the case is not one such as is mentioned in section 96(2); and

(ii) such conditions as may be prescribed are satisfied.

(6) In subsection (4)(a), “ the relevant time ” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20 Transfer of accrued rights.

(1) Regulations may prescribe circumstances in which and conditions subject to which—

(a) a transfer of or a transfer payment in respect of—

(i) an earner’s accrued rights to guaranteed minimum pensions under a scheme that was a contracted-out scheme;

(ii) an earner’s accrued rights to pensions under an occupational pension scheme ... to the extent that those rights derive from his accrued rights to guaranteed minimum pensions under a scheme that was a contracted-out scheme; or

(iii) the liability for the payment of guaranteed minimum pensions to or in respect of any person who has become entitled to them,

may be made by an occupational pension scheme to another such scheme , to a personal pension scheme or to an overseas arrangement ;

(b) a transfer of or a transfer payment in respect of an earner’s accrued rights to guaranteed minimum pensions which are appropriately secured for the purposes of section 19 may be made to an occupational pension scheme , a personal pension scheme or an overseas arrangement .

(2) Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.

(3) Regulations under subsection (1) may provide that any provision of this Part (other than sections 18, 19 and 43 to 45, ... so far as they apply to personal pension schemes) or of Chapter III of Part IV or Chapter II of Part V shall have effect, where there has been a transfer to which they apply, subject to such modifications as may be specified in the regulations.

(4) Regulations under subsection (1) shall have effect in relation to transfers whenever made unless they provide that they are only to have effect in relation to transfers which take place after they come into force.

(5) The power conferred by subsection (1) is without prejudice to the generality of section 182(2).

(6) In the provisions mentioned in subsection (3) “ accrued rights ”, in relation to an earner, means the rights conferring prospective entitlement under the scheme in question to the pensions to be provided for the earner and the earner’s widow, widower or surviving civil partner in accordance with sections 13 and 17, and references to an earner’s accrued rights to guaranteed minimum pensions shall be construed accordingly.

21 Commutation, surrender and forfeiture.

(1) A scheme may, in such circumstances and subject to such restrictions and conditions as may be prescribed, provide for the payment of a lump sum instead of a pension required to be provided by the scheme in accordance with section 13 or 17.

(2) Neither section 13 nor section 17 shall preclude a scheme from providing for the earner’s or the earner’s widow's, widower’s or surviving civil partner's guaranteed minimum pension to be suspended or forfeited in such circumstances as may be prescribed.

22 Financing of benefits.

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23 Securing of benefits.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—

(a) guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;

(b) any such benefits as are excluded by section 13(6) from earners’ guaranteed minimum pensions;

(c) pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

are accorded priority on a winding up over other liabilities under the scheme in respect of benefits attributable to any period of service after the rule has taken effect.

(3) The rule may also accord priority, on a winding up occurring after an earner has attained normal pension age, to liabilities of the scheme in respect of pensions and other benefits to which—

(a) he will be entitled on ceasing to be in employment, or

(b) the earner’s widow, widower or surviving civil partner or any dependant of the earner’s will be entitled on the earner’s death.

(4) Subsections (2) and (3) do not apply to public service pension schemes.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Subsections (2) and (3) do not apply to schemes falling within any category or description prescribed as being exempt from the requirements of those subsections.

(7) If the scheme provides for the payment out of any sum representing the surrender value of a policy of insurance taken out for the purposes of the scheme, it must make provision so that there may be no payment out in relation to guaranteed minimum pensions except in such circumstances as may be prescribed.

24 Sufficiency of resources.

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24A Conversion of guaranteed minimum pension into other benefits: introduction

(1) In this section and sections 24B to 24H—

(a) the rules specified in sections 13(1)(a) and (b) and 17(1) are referred to as the “ guaranteed minimum pension rules ”,

(b) “ GMP conversion ” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,

“ GMP conversion ” means—

(i) the amendment of a scheme in relation to an earner who was alive immediately before the conversion date so that it no longer contains the rules specified in sections 13(1)(a) and (b) and 17(1), or

(ii) the amendment of a scheme in relation to a person who, immediately before the conversion date, was the widow, widower or surviving civil partner of an earner so that it no longer contains the rules specified in section 17(1),

(ba) “ P ” means—

(i) in relation to a GMP conversion within paragraph (b)(i), the earner mentioned in that provision;

(ii) in relation to a GMP conversion within paragraph (b)(ii), the survivor mentioned in that provision,

(d) “ the conversion date ” means the date on which that amendment takes effect,

(e) “ the pre-conversion benefits ” means the benefits provided under the scheme in relation to P immediately before the conversion date (disregarding money purchase benefits) ,

(f) “ the post-conversion benefits ” means the benefits which are provided under the converted scheme in relation to P (disregarding money purchase benefits) ,

(g) “ the converted scheme ” means the scheme as it has effect immediately after conversion, and

(h) “ the trustees ” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.

(2) The Secretary of State must give such guidance (if any) as he or she thinks appropriate about GMP conversion.

24B The conversion conditions

(1) This section specifies the conditions referred to in sections 13(1A) and 17(1A) (for exemption from the requirement to guarantee a minimum pension).

(2) Condition 1 is that the post-conversion benefits (disregarding money purchase benefits) must be actuarially at least equivalent to the pre-conversion benefits (disregarding money purchase benefits) .

(3) Condition 2 is that if the earner P was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.

(4) Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.

(5) Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 24D in such circumstances, and during such periods, as are prescribed by regulations.

Condition 4 is that, in the case of a GMP conversion within section 24A(1)(b)(i) (GMP conversion in relation to earner)—

(a) the converted scheme provides benefits to or in respect of any widow, widower or surviving civil partner of P, and

(b) such conditions as may be prescribed are met in relation to those benefits.

(6) Condition 5 is that the procedural requirements of section 24E have been complied with.

(7) In applying these conditions to a scheme in respect of an earner —

(a) it is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners in relation to persons other than P , and

(b) it is immaterial (except for Condition 2) whether or not on the conversion date the earner P was entitled to the payment of a pension under the scheme.

24C Actuarial equivalence

Regulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 24B.

24D Survivors' benefits

(1) This section specifies the benefits mentioned in Condition 4 of section 24B.

(2) The first benefit is that if the earner is a man married to a woman or a woman married to a woman in a relevant gender change case, and the earner dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—

(a) beginning with 6th April 1978, and

(b) ending with 5th April 1997.

(3) The second benefit is that if the earner is a married woman (other than in a relevant gender change case), a man married to a man, or a civil partner, and the earner dies (whether before or after attaining normal pension age) leaving a widower , widow or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—

(a) beginning with 6th April 1988, and

(b) ending with 5th April 1997.

(4) In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—

(a) the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.

(5) This section is subject to regulations under section 38A.

24E Procedural requirements

(1) This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 24B.

(2) The employer Each relevant person (if any) in relation to the scheme must consent to the GMP conversion in advance.

(2A) For the purposes of subsection (2) a person is “ relevant ” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.

(3) The trustees must take all reasonable steps to—

(a) consult the earner P in advance, and

(b) notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.

(4) The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—

(a) that the GMP conversion will occur or has occurred, and

(b) that it affects the earner.

24F Transfer out

(1) Regulations may prescribe—

(a) restrictions on the transfer of the earner's accrued rights under a GMP-converted scheme accrued rights of a person in relation to whom GMP conversion has been effected ;

(b) conditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme accrued rights of a person in relation to whom GMP conversion has been effected .

(2) Section 20(2) and (5) shall apply to regulations under this section.

(3) Where a member of a non-GMP-converted scheme makes an application under section 95(1), the trustees may with his consent adjust any ... cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 24B.

Where—

(a) a member of a scheme makes an application under section 95(1), and

(b) GMP conversion has not been effected in relation to the member,

the trustees may with the member’s consent adjust any cash equivalent so as to reflect rights that would have accrued if GMP conversion had been effected in relation to the member in accordance with Conditions 1 to 4 of section 24B.

24G Powers to amend schemes

(1) The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions in section 24B.

(2) The subsisting rights provisions within the meaning of section 67 of the Pensions Act 1995 (c. 26) shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions in section 24B.

(3) Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.

(4) Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 24B.

(5) In the application of section 24E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.

24H Enforcement of GMP conversion conditions

(1) If the Regulatory Authority thinks that the conditions of section 24B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—

(a) in respect of a specified person or class of person,

(b) to a specified extent, and

(2) Where the Regulatory Authority makes an order under subsection (1) it may—

(a) require the trustees of the scheme concerned to take specified steps;

(b) declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.

(3) An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.

(4) If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 24B is not being complied with, or may not be complied with, the Regulatory Authority may by order—

(a) prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and

(b) require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.

(5) Section 10 of the Pensions Act 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 24B in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G.

Discretionary requirements

25 Power for Board to impose conditions as to investments and resources.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) A scheme that was a salary related contracted-out scheme must, in relation to any earner’s service before the principal appointed day, comply with any requirements prescribed for the purpose of securing that—

(a) the Inland Revenue are kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and

(b) the resources of the scheme are brought to and are maintained at a level satisfactory to the Inland Revenue

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requirements for certification of occupational and personal money purchase schemes

25A Requirements for schemes with members with protected rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26 Persons who may establish scheme.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 Identification and valuation of protected rights.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27A Requirements in relation to giving effect to protected rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28 Ways of giving effect to protected rights.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28A Requirements for interim arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28B Information about interim arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29 The pension and annuity requirements.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30 Securing of liability for protected rights.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31 Investment and resources of schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32 Suspension or forfeiture.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32A Discharge of protected rights on winding up: insurance policies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33 Tax requirements to prevail over requirements of section 31.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33A Appropriate schemes: “Blowing the whistle”

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cancellation, variation, surrender and refusal of certificates

34 Cancellation, variation, surrender and refusal of certificates.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35 Surrender and cancellation of contracting-out certificates: issue of further certificates.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36 Surrender and cancellation of contracting-out certificates: cancellation of further certificates.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37 Alteration of rules of contracted-out schemes.

(1) Except in prescribed cases, the rules of a scheme that was a salary related contracted-out scheme cannot be altered unless the alteration is of a prescribed description.

(2) Regulations made by virtue of subsection (1) may operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.

(3) Subsection (1) does not apply to a scheme if no person is entitled to receive, or has accrued rights to, any benefits under the scheme attributable to a period when the scheme was contracted-out.

(4) The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person who is so entitled by virtue of a qualifying relationship only in such cases as may be prescribed.

(5) For that purpose a person is entitled to receive benefits by virtue of a qualifying relationship if the person is so entitled by virtue of being—

(a) the widower of a female earner;

(b) the widower of a male earner;

(d) the survivor of a civil partnership with an earner.

(6) In relation to a widow of a female earner, the reference in subsection (5)(c) to a relevant gender change case is a reference to a case where—

(a) the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.

(7) This section is subject to regulations under section 38A.

37A Transfer of liabilities etc: schemes contracted-out on or after 6 April 1997

(1) Regulations may prohibit or restrict—

(a) the transfer of any liability—

(i) for the payment of pensions under a relevant scheme, or

(ii) in respect of accrued rights to such pensions,

(b) the discharge of any liability to provide pensions under a relevant scheme, or

except in prescribed circumstances or on prescribed conditions.

(2) In this section “ relevant scheme ” means a scheme that was a salary related contracted-out scheme by virtue of section 9(2B) and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner's service on or after the principal appointed day (including, in a case where there has been a transfer payment, any pensions or rights deriving (directly or indirectly) from—

(a) an earner's service on or after the principal appointed day in employment that was contracted-out employment by reference to another scheme, or

(b) in a case where the transfer payment was made before the first abolition date, protected rights under another occupational pension scheme or under a personal pension scheme which derive from payments or contributions in respect of employment on or after the principal appointed day).

(3) Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.

38 Alteration of rules of appropriate schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General regulations as to administration of Part III

38A Regulations about relevant gender change cases

(1) The Secretary of State may, by regulations, make provision for—

(a) section 17,

(b) section 24D, or

to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.

(2) Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—

(a) one or both of the members of married same sex couples, or

(b) the survivors of such couples.

(3) The Secretary of State may, by regulations, make further provision about cases where (because of regulations under subsection (1))—

(a) section 17,

(b) section 24D, or

does not have its special effect in relevant gender change cases.

(4) Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.

(5) Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—

(a) the gender or sex of a person, or

(b) the change of gender or sex of a person,

including any enactment that concerns requests for, or disclosure of, such information.

(6) In this section, in relation to section 17 , 24D or 37—

(a) “ relevant gender change case ” has the same meaning as in that section;

(b) “ special effect ” means the effect which the section has (if regulations under subsection (1) of this section are ignored) in relation to relevant gender change cases, insofar as that effect is different from the section's ordinary effect;

(c) “ ordinary effect ” means the effect which the section has in relation to same sex married couples in cases that are not relevant gender change cases.

39 General power to make regulations.

Schedule 2 shall have effect for enabling regulations to be made in relation to the operation and administration of this Part, and Part I of that Schedule has effect as respects occupational pension schemes ...

Preliminary

40 Scope of Chapter II.

This Chapter has effect for the purpose—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) of providing for contributions to be paid by the Inland Revenue in respect of earners who are members of money purchase contracted-out schemes and members of appropriate personal pension schemes; and

(c) of making provision concerning the payment of certain social security benefits payable in respect of members and former members of schemes that were contracted-out pension schemes .

...

41 Reduced rates of Class 1 contributions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42 Review and alteration of rates of contributions applicable under s. 41.

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Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes

42A Reduced rates of Class 1 contributions, and rebates

(1) Subsections (2) to (2D) and (3) apply where—

(a) the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and

(b) the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme;

and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the currentlower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

(2) The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“ Amount R1 ”).

(2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“ Amount R2 ”).

(2B) The aggregate of Amounts R1 and R2 shall be set off—

(a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

(b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—

(i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii) in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.

(2C) If—

(a) any balance remains, and

(b) the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.

But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(2D) If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.

(3) Subject to subsection (5A), the Inland Revenue shall except in prescribed circumstances or in respect of prescribed periods pay in respect of that earner and that tax week to the earner or, in prescribed circumstances, to a prescribed person the amount by which—

(a) the appropriate age-related percentage of that part of those earnings,

exceeds

(b) the appropriate flat-rate percentage of that part of those earnings.

(4) Regulations may make provision—

(a) as to the manner in which and time at which or period within which payments under subsection (3) are to be made,

(b) for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,

(c) for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.

(5) If the Inland Revenue pay an amount under subsection (3) which they are not required to pay or is not required to pay to the person to whom, or in respect of whom, he pays it, he may recover it from any person to whom, or in respect of whom, he paid it.

(5A) Where a payment under subsection (3) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

(6) Where—

(a) an earner has ceased to be employed in an employment, and

(b) earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,

that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.

(7) Subsection (3) of section 41 applies for the purposes of this section as it applies for the purposes of that.

(8) For the purposes of this section “the appropriate age-related percentage” and “ the appropriate flat-rate percentage ”, in relation to a tax year beginning before the first abolition date , are the percentages specified as such for that tax year in an order made under section 42B (as it had effect prior to that date).

42B Determination and alteration of rates of contributions, and rebates, applicable under section 42A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minimum contributions: members of appropriate personal pension schemes

43 Payment of minimum contributions to personal pension schemes.

(1) Subject to the following provisions of this Part, the Inland Revenue shall, except in such circumstances or in respect of such periods as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—

(a) is over the age of 16 but has not attained pensionable age;

(b) is not a married woman or widow who has made an election which is still operative that so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4) shall be a liability to contribute at a reduced rate; and

(2) Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the earner .

(3) In such circumstances as may be prescribedminimum contributions shall be paid to a prescribed person.

(4) Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the Inland Revenue are required to pay minimum contributions, the duty of the Inland Revenue to pay them shall cease as from a date determined in accordance with regulations.

(5) If the Inland Revenue pay an amount by way of minimum contributions which they are not required to pay, they may recover it—

(a) from the person to whom they paid it, or

(b) from any person in respect of whom they paid it.

(6) If the Inland Revenue pay in respect of an earner an amount by way of minimum contributions which they are required to pay, but do not pay it to the trustees or managers of the earner’s chosen scheme, they may recover it from the person to whom they paid it or from the earner.

(6A) Where a payment under subsection (1) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

(7) In this section “ the earner's chosen scheme ” means the scheme which was immediately before the first abolition date the earner's chosen scheme in accordance with section 44 (as it had effect prior to that date).

44 Earner’s chosen scheme.

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45 Amount of minimum contributions.

(1) In relation to any tax week falling within a period for which the Inland Revenue are required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the currentlower earnings limit but not the upper accrual point (or the prescribed equivalents if he is paid otherwise than weekly) .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Regulations may make provision—

(a) for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;

(b) for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;

(c) for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a prescribed period ... ;

(f) as to the manner in which and time at which or period within which minimum contributions are to be made.

(4) For the purposes of this section “ the appropriate age-related percentage ”, in relation to a tax year beginning before the first abolition date , is the percentage (or percentages) specified as such for that tax year in an order made under section 45A (as it had effect prior to that date).

45A Determination and alteration of rates of minimum contributions under section 45

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45B Money purchase and personal pension schemes: verification of ages

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(1) Where for any period a person is entitled both—

(a) to a Category A or Category B retirement pension, a widowed mother’s allowance , a widowed parent’s allowance or a widow’s pension under the Social Security Contributions and Benefits Act 1992; and

(b) to one or more guaranteed minimum pensions,

the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—

(i) to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day , or

(ii) to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),

whichever is the less.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where for any period—

(a) a person is entitled to one or more guaranteed minimum pensions; and

(b) he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits Act 1992,

for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.

(4) Where for any period—

(a) a person is entitled to one or more guaranteed minimum pensions;

(b) he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits Act 1992; and

for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—

“ (3) In subsection (2) above “ the relevant amount ” means an amount equal to the aggregate of—

(a) the additional pension; and

(b) the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,

reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 46(1) of the Pension Schemes Act 1993. ” .

(5) Where for any period—

(a) a person is entitled to one or more guaranteed minimum pensions;

(b) he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits Act 1992; and

(c) the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,

for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.

(6) Where for any period—

(a) a person is entitled to one or more guaranteed minimum pensions;

(b) he is also entitled—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) to a Category A retirement pension under section 44 of that Act; or

(iii) to a Category B retirement pension under section ... 48B or 48BB of that Act; and

for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—

“ (3) In this paragraph “ the relevant amount ” means an amount equal to the aggregate of—

(a) the additional pension; and

(b) the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,

reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 46(1) of the Pension Schemes Act 1993. ” .

(7) Where for any period—

(a) a person is entitled to one or more guaranteed minimum pensions;

(b) he is also entitled to any of the pensions under the Social Security Contributions and Benefits Act 1992 mentioned in subsection (6)(b); and

(c) the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.

(8) In this section “ the relevant amount ” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);

and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 15(1).

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) In this section a reference to “additional pension” does not include any amount of additional pension attributable to units of additional pension.

(11) For units of additional pension, see section 14A of the Social Security Contributions and Benefits Act 1992.

46A Retirement in tax year after 5th April 2020

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47 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 46.

(1) The reference in section 46(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower , surviving same sex spouse or surviving civil partner of an earner in any case where he is entitled to a benefit other than a widowed parent’s allowance ... only if—

(a) he is also entitled to a Category B retirement pension by virtue of the earner’s contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits Act 1992); or

(b) he is also entitled to a Category A retirement pension by virtue of section 41(5) of that Act .

(2) For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a) if its commencement had not been postponed, as mentioned in section 13(4); or

(b) if there had not been made a transfer payment or transfer under regulations made by virtue of section 20 as a result of which—

(i) he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and

(ii) he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.

(3) Where—

(a) guaranteed minimum pensions provided for a member or the member’s widow, widower or surviving civil partner under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 19; and

(b) either—

(i) the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or

(ii) it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and

(c) any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and

(d) the combined proceeds of—

(i) any relevant policies and annuity contracts, and

(ii) any cash sums paid or alternative arrangements made under the Financial Services Compensation Scheme ,

are inadequate to provide the whole of the amount secured,

the member and the member’s widow, widower or surviving civil partner shall be treated for the purposes of section 46 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s widow's, widower’s or surviving civil partner's guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).

(4) A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 19 applies.

(5) For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a) if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 21(1); or

(b) if that pension had not been forfeited under provisions included in a scheme by virtue of section 21(2).

(6) For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for section 14(2A) and any reduction under section 15A.

(7) For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under section 342A of the Insolvency Act 1986 (recovery of excessive pension contributions) or under section 101 of the Bankruptcy (Scotland) Act 2016 .

(8) For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.

(9) For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rulesGMP conversion (within the meaning given by section 24A(1)) in relation to the person .

(10) Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 16(1) after the transfer.

(11) In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.

48 Reduced benefits where minimum payments or minimum contributions paid.

(1) Subject to subsection (3), this subsection applies where for any period—

(a) minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or

(b) minimum contributions have been paid in respect of an earner under section 43.

(2) Where subsection (1) applies then, for the purposes of section 46—

(a) the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) in prescribed circumstances ... any widow, widower or surviving civil partner of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;

and where subsection (1)(b) applies paragraphs (a) to (c) of this subsection apply also for the purposes of section 47(2) of the Social Security Contributions and Benefits Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.

(3) Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.

(4) The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.

48A Additional pension and other benefits

(1) In relation to—

(a) any tax week falling before the first abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 42A of this Act (as it then had effect),

(b) any tax week falling before the second abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 41 of this Act (as it then had effect), or

(c) any tax week falling before the first abolition date where an amount was paid under section 45(1) of this Act (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,

section 44(6) of the Social Security Contributions and Benefits Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no such primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).

(2) Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Secretary of State may make a determination reducing or eliminating the application of subsection (1).

(3) Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 2.

(4) Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits Act 1992) but to the extent only that the amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).

(5) In relation to earners where, by virtue of subsection (1), section 44(6) of the Social Security Contributions and Benefits Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) or (5A) of that Act.

Women, married women and widows

49 Women, married women and widows.

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Chapter III Termination of contracted-out or appropriate scheme status: state scheme premiums

Approval of arrangements for schemes ceasing to be certified

50 Powers of Inland Revenue to approve arrangements for scheme ceasing to be certified.

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51 Calculation of guaranteed minimum pensions preserved under approved arrangements.

(1) This section applies where—

(a) an earner’s guaranteed minimum pensionrights or accrued rights to guaranteed minimum pensions under a scheme satisfy prescribed conditions , and

(b) one or more of the five tax years ending with the tax year in which the scheme ceased to be contracted-out is a relevant year in relation to the earner.

(2) Where this section applies then, except in such circumstances as may be prescribed, section 16(1) shall have effect, subject to the following provisions, that is to say—

(a) any earnings factor shall be taken to be that factor as increased by the last order under section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992 to come into force before those five tax years; and

(b) any relevant earnings factors derived from contributions or earnings in respect of any year (“ the relevant contributions year ”) shall be treated as increased by 12 per cent. compound for each of those five tax years, other than any of those years which—

(i) constitutes or begins before the relevant contributions year, or

(ii) begins after the final relevant year in relation to the earner.

(3) Subsection (2) shall not apply in any case where its application would result in the amount of the guaranteed minimum being greater than it would have been apart from that subsection.

(4) Regulations may provide that subsections (1) to (3) shall have effect with prescribedmodifications in relation to a scheme which, immediately before it ceased to be contracted-out, contained provisions authorised by section 16(2).

(5) In this section “ relevant year ” and “ final relevant year ” have the same meanings as in section 16.

Supervision of formerly certified schemes

Section 53 shall apply for the purpose of making provision for securing the continued supervision of any scheme that was a salary related contracted-out scheme, other than a public service pension scheme, if any person is entitled to receive or has accrued rights to—

(a) a guaranteed minimum pension under the scheme, or

(b) a pension under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out.

53 Supervision: former contracted-out schemes.

(1) The Inland Revenue may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the Inland Revenue may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.

(1A) An appeal on a point of law shall lie to the High Court or, in Scotland, the Court of Session from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.

(1B) A direction under subsection (1) shall be enforceable—

(a) in England and Wales, in the county court as if it were an order of that court, and

(b) in Scotland, by the sheriff, as if it were an order of the sheriff and whether or not the sheriff could himself have given such an order

(1C) But where a direction under subsection (1) conflicts with a freezing order made by the Regulatory Authority under section 23 of the Pensions Act 2004 in relation to the scheme then, during the period for which the freezing order has effect, the direction to the extent that it conflicts with the freezing order—

(a) is not binding as described in subsection (1), and

(b) is not enforceable as described in subsection (1B).

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54 Supervision: former appropriate personal pension schemes.

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State scheme premiums

55 Payment of state scheme premiums on termination of certified status.

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56 Provisions supplementary to s. 55.

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57 Elections to pay contributions equivalent premiums.

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58 Amount of premiums payable under s. 55.

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59 Alternative basis for revaluation of earnings factors for calculation of certain premiums.

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60 Effect of payment of premiums on rights.

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61 Deduction of contributions equivalent premium from refund of scheme contributions.

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62 No recovery of state scheme premiums from earners etc.

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63 Further provisions concerning calculations relating to premiums.

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64 Actuarial tables for purposes of calculations relating to premiums.

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65 Inclusion of former and future earners for some purposes of this Chapter.

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66 Power to apply certain provisions to widowers.

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67 Non-payment of contributions equivalent premiums.

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68 Unpaid premiums: supplementary.

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Part IIIA Safeguarded rights

68A Safeguarded rights.

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68B Requirements relating to safeguarded rights.

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68C Reserve powers in relation to non-complying schemes.

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68D Power to control transfer or discharge of liability.

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Part IV Protection for early leavers

Chapter I preservation of benefit under occupational schemes

69 Scope of Chapter I: the preservation requirements.

(1) This Chapter has effect in relation to the preservation of benefit under occupational pension schemes to which it applies.

(2) In this Act “ the preservation requirements ” means the requirements specified in or under sections 71 to 82.

(3) This Chapter applies to any occupational pension scheme whose resources are derived in whole or in part from—

(a) payments made or to be made by one or more employers of earners to whom the scheme applies, being payments either—

(i) under an actual or contingent legal obligation; or

(ii) in the exercise of a power conferred, or the discharge of a duty imposed, on a Minister of the Crown, government department or any other person, being a power or duty which extends to the disbursement or allocation of public money; or

(b) such other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme.

70 Interpretation.

(1) In this Chapter—

“ scheme ” means an occupational pension scheme to which this Chapter applies;
“ relevant employment ”, in relation to a scheme, means any employment to which the scheme applies;
“ long service benefit ”, in relation to a scheme, means the benefits which will be payable under the scheme, in accordance with legal obligation, to or in respect of a member of the scheme on the assumption—
(a)
that he remains in relevant employment, and
(b)
that he continues to render service which qualifies him for benefits,
until he attains normal pension age; and in this definition “ benefits ” means—
(i)
retirement benefit for the member himself at normal pension age, or
(ii)
benefit for the member’s wife, husband, civil partner, widow, widower, or surviving civil partner , or dependants, or others, on his attaining that age or his later death, or
(iii)
both such descriptions of benefit.

(2) In this Act, unless the context otherwise requires, “ pensionable service ”, in relation to a scheme and a member of it, means, subject to subsection (3), service in relevant employment which qualifies the member (on the assumption that it continues for the appropriate period) for long service benefit under the scheme.

(3) There shall be taken into account as pensionable service only actual service, that is to say—

(a) service notionally attributable for any purposes of the scheme is not to be regarded as pensionable service; and

(b) no account is to be taken of scheme rules by which a period of service can be treated for any purpose as being longer or shorter than it actually is.

71 Basic principle as to short service benefit.

(1) A scheme must make such provision that where a member’s pensionable service is terminated before normal pension age and—

(a) he has at least 2 years’ qualifying service,

(aa) he has at least 30 days' qualifying service and, if he were entitled to benefit because of this paragraph, all of it would necessarily be money purchase benefit, or

(b) a transfer payment in respect of his rights under a personal pension scheme has been made to the scheme,

he is entitled to benefit consisting of or comprising benefit of any description which would have been payable under the scheme as long service benefit, whether for himself or others, and calculated in accordance with this Chapter.

(2) The benefit to which a member is entitled under subsection (1) is referred to in this Act as “ short service benefit ”.

(3) Subject to subsections (4) and (5A) , short service benefit must be made payable as from an age which is no greater than—

(a) the age of 65, or

(b) if in the member’s case normal pension age is greater than 65, normal pension age.

(4) Short service benefit payable on or in respect of the member’s death after normal pension age must be made payable as from his death or within such time after it as long service benefit payable on or in respect of his death would be payable.

(5) In applying subsections (3) and (4), no regard is to be had to the operation of any scheme rule, taking effect at any time after termination of the member’s pensionable service, as to what is normal pension age under the scheme.

(5A) Subsection (3) does not apply in relation to a scheme under section 1 of the Public Service Pensions Act 2013.

(6) A scheme must not provide for payment of short service benefit in the form of a lump sum at any time before normal pension age, except in such circumstances as may be prescribed.

(7) In subsection (1) “ 2 years’ qualifying service ” means 2 years (whether a single period of that duration or two or more periods, continuous or discontinuous, totalling 2 years) in which the member was at all times employed either—

(a) in pensionable service under the scheme; or

(b) in service in employment which was contracted-out by reference to the scheme; or

(8) For the purposes of subsection (7), no regard shall be had to whether or not the service was of the same description in the whole of the 2 years.

(9) A period of service previously terminated is not to count towards the 2 years’ qualifying service unless it counts towards qualification for long service benefit, and need then count only to the same extent and in the same way.

(10) Subsections (7) to (9) apply, with the substitution for references to 2 years of references to 30 days, for determining whether a person has at least 30 days' qualifying service for the purposes of subsection (1).

(11) Subsection (1)(aa) does not apply in relation to a person's membership of a scheme if any period of relevant service began before the day on which section 36 of the Pensions Act 2014 came into force (whether or not it also ended before that date).

“ Relevant service ” means service that counts towards the 30 days' qualifying service for the purposes of subsection (1).

72 No discrimination between short service and long service beneficiaries.

(1) A scheme must not contain any rule which results, or can result, in a member being treated less favourably for any purpose relating to short service benefit than he is, or is entitled to be, treated for the corresponding purpose relating to long service benefit.

(2) Subsection (1) does not apply to any rule in its application to members whose pensionable service terminated before the rule came into force, unless the rule—

(a) was made after the termination of a member’s pensionable service; and

(b) results, or is capable of resulting, in any treatment less favourable for him than that to which he would have been entitled but for the rule.

(3) Subsection (1) does not apply to a rule which merely confers discretion on the scheme’s trustees or managers, or others, so long as it is not a rule requiring the discretion to be exercised in any discriminatory manner against members in respect of their short service benefit.

(4) This section is subject to subsections (3) and (6) of section 71 (age at which short service benefit is to be payable).

73 Form of short service benefit and its alternatives.

(1) Subject to subsection (2) and section 81, a member’s short service benefit must be—

(a) payable directly out of the resources of the scheme; or

(b) assured to him by such means as may be prescribed.

(2) Subject to subsections (3) to (5), a scheme may, instead of providing short service benefit, provide—

(a) for the member’s accrued rights (including any transfer credits allowed under the scheme)—

(i) to be transferred to another occupational pension scheme with a view to acquiring transfer credits for the member under the other scheme, or

(ii) to be transferred to a personal pension scheme ... with a view to acquiring rights for the member under the rules of the scheme ...; or

(b) for such alternatives to short service benefit as may be prescribed.

(3) The option conferred by subsection (2)(a) is additional to any obligation imposed by Chapter 1 of Part 4ZA .

(4) The alternatives specified in subsection (2)(a) and (b) may only be by way of complete or partial substitute for short service benefit—

(a) if the member consents; or

(b) in such other cases as may be prescribed.

(5) An alternative prescribed under subsection (2)(b) may only include payment by way of return of contributions—

(a) if they relate to a period of service before 6th April 1975; or

(b) if there has been such a payment relating to a period of service before that date and the contributions relate to a period of service of less than 5 years after that date.

74 Computation of short service benefit.

(1) Subject to the provisions of this section, a scheme must provide for short service benefit to be computed on the same basis as long service benefit.

(2) For that purpose, no account is to be taken of any rule making it (directly or indirectly) a condition of entitlement to benefit that pensionable service shall have been of any minimum duration.

(3) Subsection (1) does not apply to so much of any benefit as accrues at a higher rate, or otherwise more favourably, in the case—

(a) of members with a period of pensionable service of some specified minimum length, or

(b) of members remaining in pensionable service up to some specified minimum age.

(4) Subsection (1) does not apply to so much of any benefit as is of an amount or at a rate unrelated to length of pensionable service or to the number or amount of contributions paid by or for the member.

(5) Regulations may provide that subsection (1) shall not apply to any category of schemes or members, or description of benefit.

(6) So far as any short service benefit is not required to be computed in accordance with subsection (1), it must be computed on the basis of uniform accrual, so that at the time when pensionable service is terminated, it bears the same proportion to long service benefit as the period of that service bears to the period from the beginning of that service to the time when the member would attain normal pension age or such lower age as may be prescribed.

(7) Where long service benefit is related to a member’s earnings at, or in a specified period before, the time when he attains normal pension age, short service benefit must be related, in a corresponding manner, to his earnings at, or in the same period before, the time when his pensionable service is terminated.

(8) A scheme must comply with any regulations relating to the basis of computation of short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation.

75 Credits.

(1) In this section—

“ supplementary credits ”, in relation to a scheme and a member’s entitlement to its benefits, means any increase of benefit or additional benefit to which the member may become entitled—
(a)
in consequence of any provision made by or under the scheme after he becomes a member of it (to the extent that it applies to any previous pensionable service of his); or
(b)
by reference to previous service of his (whether or not pensionable service); or
(c)
in such other circumstances as may be prescribed,
including under paragraph (b) any transfer credits;
“ purchased credits ” means supplementary credits for which, under the rules of the scheme, a member may or must make a payment in whole or in part (whether by means of additional contributions, or of deduction from benefit, or otherwise, and whether separately for each credit or by one or more payments for one or more credits);
“ bonus credits ” means supplementary credits other than purchased credits or transfer credits.

(2) Subject to subsections (3) to (7), if a scheme provides for long service benefit to include supplementary credits, it must—

(a) provide for such credits to be included in short service benefit, and

(b) provide for all credits to be so included.

(3) Where purchased credits have not been paid for in full at or before termination of pensionable service, the short service benefit must include the appropriate proportion of the credits.

(4) In subsection (3) “ the appropriate proportion of the credits ” means—

(a) if they were to be paid for by a fixed amount, the same proportion as the amount paid bears to the full amount payable; and

(b) otherwise, the same proportion as the period between the time when the first payment became due and the termination of the member’s pensionable service bears to the whole period over which payment was to be made.

(5) If the benefit includes bonus credits, or credits for which payment is to be made by deduction from that or another benefit, the credits to be included in the benefit and (where applicable) the amount of the deduction must be computed on the assumption—

(a) that the credits accrue in full only to a member remaining in pensionable service until normal pension age; and

(b) that the amount of any such credit, and also of any relevant deduction, accrues at a uniform rate from the time when the credit was awarded up to the time of his attaining that age.

(6) Where any such deduction is a percentage of benefit, the percentage must be the same for short service as for long service benefit.

(7) A scheme must comply with any regulations made with respect to the manner in which supplementary credits are to be included in short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation.

76 Pension increases.

(1) A scheme which by its rules provides for increases of long service benefit from time to time (whether by way of upwards revaluation or otherwise) must provide for corresponding increases of short service benefit in the case of members whose pensionable service terminates at any time after the coming into force of any such rule.

(2) Where the provision for increasing long service benefit involves the exercise of a discretion, a corresponding discretion must be conferred in relation to short service benefit.

(3) If an increase of long service benefit is to take effect at a specified time after termination of service, the corresponding increase of short service benefit must take effect at the same time after the time when short service benefit becomes payable.

(4) Where provision is made for increase of long service benefit otherwise than at a fixed rate, short service benefit may nevertheless be subject to increase at a fixed rate, if the rate is at least 3 per cent. a year compound.

77 Assignment, surrender and commutation of benefit.

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78 Forfeiture, etc.

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79 Charges, liens and set-offs.

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80 Power to modify ss. 77 to 79 as respects alternative benefits.

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81 Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.

A transaction to which section 19 applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person short service benefit or any alternative to short service benefit—

(a) if it is carried out not earlier than the time when that person’s pensionable service terminates; and

(b) if and to the extent that it results in short service benefit or any alternative to short service benefit for or in respect of that person being appropriately secured (within the meaning of that section); and

82 Supplementary regulations.

(1) Regulations may provide that a scheme is not to be treated as conforming with the preservation requirements unless it contains express rules to the effect (but not necessarily in the words) of any specified provision contained in sections 71 to 79.

(2) Regulations may make provision as to the circumstances in which, for the purposes of sections 70 to 79—

(a) a period of a person’s service in two or more different employments is to be treated as a period of service in one or more of those employments; or

(b) a person’s service in any employment is to be treated as terminated or not terminated.

Chapter II Revaluation of accrued benefits (excluding guaranteed minimum pensions)

83 Scope of Chapter II.

(1) This Chapter applies for the purpose of revaluing—

(a) relevant benefits payable to or in respect of a member of an occupational pension scheme where—

(i) his pensionable service ends on or after 1st January 1986;

(ii) on the date on which his pensionable service ends (in this Chapter referred to as “ the termination date ”) he has accrued rights to benefit under the scheme;

(iii) the period beginning with the day after the termination date and ending with the date on which he attains normal pension age (in this Chapter referred to as “ the pre-pension period ”) is at least 365 days; and

(iv) in the case of benefit payable to any other person in respect of the member, the member dies after attaining normal pension age; and

(b) relevant benefits payable to or in respect of a member of a personal pension scheme—

(i) in respect of whom contributions to the scheme have ceased to be paid; and

(ii) who has accrued rights to benefit under the scheme.

(1A) The following are relevant benefits for the purposes of subsection (1)—

(a) any benefits payable otherwise than by virtue of rights which are attributable (directly or indirectly) to a pension credit, and

(b) in the case of a salary related occupational pension scheme, any benefits payable by virtue of such rights, to the extent that the rights involve the member being credited by the scheme with notional pensionable service.

(1B) The reference in subsection (1)(a)(iii) to normal pension age is to be read, in relation to a person who is an active or deferred member of a scheme under section 1 or 31(7) of the Public Service Pensions Act 2013, as—

(a) the member's normal pension age within the meaning of that Act, or

(b) the member's deferred pension age within the meaning of that Act, if that is later.

In this subsection “active member” and “ deferred member ”, in relation to such a scheme, have the meanings given by section 124(1) of the Pensions Act 1995.

(2) In calculating 365 days for the purpose of subsection (1)(a)(iii), any day which is 29th February shall be disregarded.

(3) In subsection (1)(b)—

(a) the reference to a personal pension scheme does not include a scheme which is comprised in an annuity contract made before 4th January 1988; and

(b) the reference to contributions includes any minimum contributions.

(4) For the purposes of this section, an occupational pension scheme is salary related if—

(a) it is not a money purchase scheme, and

(b) it does not fall within a prescribed class.

84 Basis of revaluation.

(1) Subject to subsections (2) to (3B) , in the case of such benefits as are mentioned in section 83(1)(a), any pension or other retirement benefit payable under the scheme in question to the member and any pension or other benefit payable under it to any other person in respect of him, is to be revalued by the final salary method.

(2) If—

(a) any such benefit is an average salary benefit or flat rate benefit; and

(b) it appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue the benefit by the average salary method or, as the case may be, the flat rate method,

then the benefit shall be revalued using that method.

(3) If any benefit such as is mentioned in paragraph (a) of section 83(1) is a money purchase benefit other than a collective money purchase benefit , and in the case of such benefit as is mentioned in paragraph (b) of that section, the benefit shall be revalued using the money purchase method.

(3A) If—

(a) any such benefit as is mentioned in section 83(1)(a) is a cash balance benefit in respect of which the available sum is not calculated by reference to final salary;

(b) the benefit is attributable to periods of pensionable service falling on or after the day on which section 29 of the Pensions Act 2011 (definition of money purchase benefits) comes into force; and

(c) it appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue the benefit by the cash balance method,

then the benefit shall be revalued using that method.

(3AA) If any such benefit as is mentioned in section 83(1)(a) is a collective money purchase benefit, the benefit shall be revalued using the cash balance method.

(3B) Where a cash balance benefit in respect of which the available sum is not calculated by reference to final salary—

(a) is attributable to periods of pensionable service falling partly before and partly on or after the day on which section 29 of that Act comes into force; and

(b) it appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue so much of the benefit as is attributable to the member’s pensionable service falling on or after that day by the cash balance method,

then so much of the benefit as is attributable to the member’s pensionable service falling on or after that day shall be revalued using that method.

(4) In this section—

“ average salary benefit ” means benefit the rate or amount of which is calculated by reference to the average salary of a member over the period of service on which the benefit is based;
“cash balance benefit” has the meaning given by regulation 2 of the Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014;
“final salary”, in relation to a member to or in respect of whom benefits under a pension scheme are payable, means the member’s pensionable earnings, or highest, average or representative pensionable earnings, in a specified period ending at, or defined by reference to, the time when the member’s pensionable service in relation to that scheme ends;
“ flat rate benefit ” means any benefit the rate or amount of which is calculated by reference solely to the member’s length of service;
“ average salary method ”, “cash balance method”, “ final salary method ”, “ flat rate method ” and “ money purchase method ” have the meanings given in Schedule 3.
“pensionable earnings”, in relation to a member of a pension scheme, means earnings by reference to which benefits under the scheme are calculated.

(5) The fact that a scheme provides for the amount of the pension or other benefit for a member or for any other person in respect of him to be increased during the pre-pension period—

(a) by the percentages specified during that period under section 151(1) of the Social Security Administration Act 1992(directions specifying percentage increases for up-rating purposes); ... or

(b) under any arrangement which , in the opinion of the Secretary of State, maintains the value of the pension or other benefit by reference to the rise in the general level of prices in Great Britain during that period,

does not in itself result in conflict with this section, if the increase falls to be determined by reference to an amount from which the guaranteed minimum for a member or a member’s widow, widower , surviving same sex spouse or surviving civil partner has not been deducted.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85 Revaluation not to apply to substituted benefit.

Nothing in this Chapter is to be construed as requiring the revaluation of any pension or other benefit provided by virtue of section 73(2)(b) or 101D(2)(b) by way of complete substitute for another pension or benefit.

86 Supplementary provisions.

(1) In making any calculation for the purposes of this Chapter in relation to any occupational pension scheme—

(a) any commutation, forfeiture or surrender of,

(b) any charge or lien on, and

the whole or part of a pension shall be disregarded.

(2) The same money may not be treated as providing both the increase in benefit required by this Chapter and the benefit required by Chapter III.

Chapter III Protection of increases in guaranteed minimum pensions (“anti-franking”)

87 General protection principle.

(1) This subsection applies where—

(a) there is an interval between—

(i) the date (“the cessation date”) which is the earlier of—

(a) the date on which an earner ceases to be in pensionable service under a scheme that was, before the second abolition date, a salary related contracted-out scheme; and

(b) the date on which the earner attains pensionable age; and

(ii) the date on which his guaranteed minimum pension under that scheme commences (“the commencement of payment date”);

(b) the relevant sum exceeds his guaranteed minimum on the day after the cessation date; and

(c) on the commencement of payment date or at any time after it his guaranteed minimum pension under the scheme exceeds the amount of his guaranteed minimum under it on the day after the cessation date.

(2) This subsection applies where—

(a) there is an interval between the earner’s cessation date and whichever of the following is the earlier—

(i) the date of his death; or

(ii) his commencement of payment date;

(b) the relevant sum exceeds one half of the earner’s guaranteed minimum on the day after the cessation date; and

(c) at any time when a pension under the occupational pension scheme is required to be paid to the earner’s widow, widower or surviving civil partner, the widow's, widower’s or surviving civil partner’s (as the case may be) guaranteed minimum pension under the scheme exceeds one half of the earner’s guaranteed minimum on the day after the cessation date.

(3) Where subsection (1) or (2) applies, the weekly rate of the pension payable to the member at any time when that pension is required to be paid or, as the case may be, payable to the widow, widower or surviving civil partner at any such time as is mentioned in subsection (2)(c) shall be an amount not less—

(a) in a case where by virtue of section 73(2)(b) a pension is provided by way of complete substitute for short service benefit or, as the case may be, for widow's, widower’s or surviving civil partner's pension, than the weekly rate of that pension; and

(b) in any other case, than the relevant aggregate.

(4) In subsection (3) “ the relevant aggregate ” means the aggregate of the following—

(a) the relevant sum;

(b) the excess mentioned in subsection (1)(c) or, as the case may be, subsection (2)(c);

(d) where the scheme provides that part of the earner’s or, as the case may be, the widow's, widower’s or surviving civil partner's pension shall accrue after the cessation date by reason of the earner’s employment after that date, the later earnings addition.

(5) To the extent that amounts attributable to transfer credits have accrued by reason of any transfer before 1st January 1985, they are to be disregarded for the purposes of subsections (1)(c), (2)(c) and (4)(b).

(6) Nothing in this section shall be construed as entitling an earner who has not reached normal pension age to any portion of a pension under a scheme to which he would not otherwise be entitled.

(7) This section does not apply to a pension to which a person is entitled in respect of employment if—

(a) the earner left the employment or left it for the last time before 1st January 1985; or

(b) the employment ceased, or ceased for the last time, to be contracted-out in relation to him before that date.

88 The relevant sum.

(1) For the purposes of this Chapter “ the relevant sum ” means—

(a) in a case where subsection (1) of section 87 applies—

(i) if the earner reaches normal pension age on or before the cessation date, an amount equal to the weekly rate of his pension on the day after the cessation date; and

(ii) if he reaches normal pension age after the cessation date, an amount equal to the weekly rate of any short service benefit which has accrued to him on the cessation date or, where no such benefit has then accrued, any other benefit to which this sub-paragraph applies and which has then accrued to him; and

(b) in a case where subsection (2) of that section applies, an amount equal to the weekly rate at which, on the prescribed assumptions, a pension would have begun to be paid to the widow, widower or surviving civil partner if that person had satisfied the conditions for entitlement to a pension which are specified in the scheme.

(2) Paragraph (a) of subsection (1) has effect subject to subsection (5) and to sections 87(5) and 91(1), and paragraph (b) of subsection (1) has effect subject to section 87(5).

(3) The benefit other than short service benefit to which subsection (1)(a)(ii) applies is benefit—

(a) which would have been provided as either the whole or part of the earner’s short service benefit; or

(b) of which the earner’s short service benefit would have formed part,

if section 71(1)(a) had effect with the substitution of a reference to the service which the earner had on the cessation date for the reference to 2 years’ qualifying service.

(4) Any such benefit is only to be included in the relevant sum to the extent that it does not exceed the amount which the scheme would have had to provide as short service benefit if section 71(1) had effect as mentioned in subsection (3).

(5) If the payment of any part of the earner’s pension is postponed beyond the cessation date, the relevant sum is an amount equal to what would have been the weekly rate of his pension on the day after the cessation date if there had been no such postponement.

89 The appropriate addition.

(1) For the purposes of this Chapter “ appropriate addition ” means—

(a) where a scheme provides that part of an earner’s or, as the case may be, a widow's, widower’s or surviving civil partner's pension shall accrue after the cessation date by reason of the earner’s employment after that date, an amount equal to the part which has so accrued; and

(b) where a scheme provides that an earner’s or, as the case may be, a widow's, widower’s or surviving civil partner's pension which has accrued before that date shall be enhanced after that date if payment of the earner’s pension is postponed, the amount by which the unguaranteed element of the pension has been enhanced by reason of the postponement.

(2) For the purposes of subsection (1)(b) the unguaranteed element of a pension is—

(a) in the case of an earner’s pension, the excess of the pension on the day after the cessation date over the earner’s guaranteed minimum on that day; and

(b) in the case of the widow's, widower’s or surviving civil partner's pension, the excess of that pension on that day over one half of the earner’s guaranteed minimum on that day.

90 The later earnings addition.

(1) For the purposes of this Chapter “ the later earnings addition ” means the amount (if any) by which the assumed later unguaranteed element exceeds the unguaranteed element.

(2) In subsection (1)—

(a) “ the unguaranteed element ” means the amount by which the relevant sum exceeds the earner’s guaranteed minimum on the day after his cessation date or, in the case of a widow's, widower’s or surviving civil partner's pension, one half of that minimum; and

(b) “ the assumed later unguaranteed element ” means the amount by which the relevant sum would exceed the earner’s guaranteed minimum (or, in the case of a widow's, widower’s or surviving civil partner's pension, one half of that minimum) on the assumptions mentioned in subsection (3).

(3) The assumptions mentioned in subsection (2) are—

(a) that the relevant sum were calculated on the basis that the weekly rate of the pension or benefit which determines that sum had been calculated by reference to the level of earnings by reference to which that rate would have been calculated if the earner’s cessation date had fallen on the earlier of—

(i) the earner’s commencement of payment date, or

(ii) the date on which the earner ceased to be in pensionable service under the scheme; and

(b) that the earner’s guaranteed minimum were such sum as bears the same proportion to the assumed later unguaranteed element as the guaranteed minimum mentioned in subsection (2)(a) bears to the unguaranteed element.

91 Special provision where employment continues after it ceases to be contracted-out by reference to scheme.

(1) If—

(a) an earner’s employment ceases to be contracted-out by reference to an occupational pension scheme but the scheme continues to apply to it; or

(b) an earner transfers from employment which is contracted-out by reference to an occupational pension scheme to employment to which the scheme applies but which is not contracted-out by reference to it,

the amount of any short service or other benefit which has accrued to the earner shall be computed for the purposes of section 88(1)(a)(ii) as it would be computed if he had ceased on the cessation date to be in employment to which the scheme applies.

(2) If—

(a) a benefit under a scheme is conditional on an earner attaining a particular age or having a particular length of service; and

(b) one of the events mentioned in subsection (1) occurs before he has fulfilled the condition; but

the earner shall be treated for the purposes of the previous provisions of this Chapter as if that benefit had accrued to him.

92 Supplementary provisions.

(1) In making any calculation for the purposes of this Chapter—

(a) any commutation, forfeiture or surrender of,

(b) any charge or lien on, and

the whole or part of a pension shall be disregarded.

(2) In calculating an earner’s guaranteed minimum for the purposes of this Chapter his earnings factor shall be taken to be that factor as increased, except as provided by subsection (3), by the last order under section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992 to come into force before the end of the tax year in which the cessation date falls.

(3) If an earner’s cessation date falls in the tax year in which he attains pensionable age, subsection (2) shall have effect in relation to him as if for the words from “tax year” onwards there were substituted the words “ final relevant year ” .

(4) In this section “ final relevant year ” has the same meaning as in section 16.

(5) Any reference in this Chapter to the weekly rate of a pension is to be construed, in relation to a pension payable otherwise than weekly, as a reference to the weekly sum which would be payable in respect of a pension of that amount payable weekly.

Chapter IV Transfer values

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Chapter 5 Early leavers: cash transfer sums and contribution refunds

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Part 4ZA Transfers and contribution refunds

Chapter 1 Transfer rights: general

93 Scope of Chapter 1.

(1) This Chapter applies to a member of a pension scheme if all of the following conditions are met.

(2) Condition 1 is that the member has accrued rights to any category of benefits under the scheme rules.

(3) Condition 2 is that no crystallisation event has occurred in relation to the member's accrued rights to benefits in that category (see subsection (7)).

(4) Condition 3 is that—

(a) the member is no longer accruing rights to benefits in that category (see subsection (8)), and

(b) in the case of benefits that are not flexible benefits, the member stopped accruing those rights at least one year before normal pension age.

(5) But this Chapter does not apply to—

(a) a member of a salary related occupational pension scheme whose pensionable service terminated before 1 January 1986 and in respect of whom prescribed requirements are satisfied;

(b) a member of a personal pension scheme which is comprised in an annuity contract made before 4 January 1988.

(6) In this Chapter a reference to a “category” of benefits is to one of the following three categories—

(a) money purchase benefits;

(b) flexible benefits other than money purchase benefits;

(7) For the purposes of Condition 2 a crystallisation event occurs in relation to a member's accrued rights to benefits in a category when—

(a) payment of a pension in respect of any of the benefits has begun,

(b) in the case of money purchase benefits other than collective money purchase benefits , sums or assets held for the purpose of providing any of the benefits are designated as available for the payment of drawdown pension (as defined by paragraph 4 of Schedule 28 to the Finance Act 2004), or

(c) in the case of a personal pension scheme, sums or assets held for the purpose of providing any of the benefits are applied for purchasing an annuity or insurance policy.

(8) For the purposes of Condition 3 a member stops accruing rights to a category of benefits when there are no longer arrangements in place for the accrual of rights to benefits in that category for or in respect of the member.

(9) In this section a reference to accrued rights does not include pension credit rights.

(10) Regulations may—

(a) provide for this Chapter not to apply in relation to a person of a prescribed description;

(b) provide for this Chapter not to apply in prescribed circumstances in relation to a member of a prescribed scheme or schemes of a prescribed description;

(c) modify the application of this Chapter in relation to a member who has accrued rights to benefits of a prescribed description.

(10A) Where a pension scheme is divided into sections, each section that is a collective money purchase scheme for the purposes of Part 1 of the Pension Schemes Act 2021(see section 1(2)(b) of that Act) is to be treated as a separate scheme for the purposes of this Chapter.

(11) In the following provisions of this Chapter—

(a) a reference to a “member” of a pension scheme is a reference to a member to whom this Chapter applies, and

(b) a reference to a member's “transferrable rights” are to any rights in relation to a category of benefits by virtue of which this Chapter applies to the member.

93A Right to statement of entitlement: benefits other than money purchase

(1) The trustees or managers of a pension scheme must, on the application of any member, provide the member with a statement of entitlement in respect of the member's transferrable rights in relation to categories of benefits other than money purchase benefits.

(2) In the case of a member with transferrable rights in relation to two categories of benefits other than money purchase benefits, the application may relate to transferrable rights in relation to either or both of those categories.

(3) For the purposes of this Chapter a member's “statement of entitlement” is a written statement of the amount of the cash equivalent at the guarantee date of the transferrable rights to which the application under subsection (1) relates.

(4) In this Chapter “ the guarantee date ” means the date by reference to which the value of the cash equivalent is calculated, and must be—

(a) within the prescribed period beginning with the date of the application, and

(b) within the prescribed period ending with the date on which the statement of entitlement is provided to the member.

(5) Regulations may make provision in relation to applications under this section and may, in particular, restrict the making of successive applications.

(6) If the trustees or managers of a pension scheme fail to comply with subsection (1), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.

94 Right to cash equivalent.

(1) A member of a pension scheme who has received a statement of entitlement under section 93A acquires a right to take the cash equivalent shown in that statement in accordance with this Chapter.

(2) A member of a pension scheme who has transferrable rights in relation to money purchase benefits acquires a right to take their cash equivalent in accordance with this Chapter.

95 Ways of taking right to cash equivalent.

(1) A member of a pension scheme who has acquired a right to take a cash equivalent in accordance with this Chapter may only take it by making an application in writing to the trustees or managers of the scheme requiring them to use the cash equivalent in one of the ways specified below.

(1A) In the case of a right acquired under section 94(1), the application must be made—

(a) within the period of 3 months beginning with the guarantee date shown in the relevant statement of entitlement, and

(b) if the cash equivalent relates to benefits that are not flexible benefits, by no later than the date that falls one year before the member attains normal pension age.

(2) In the case of a member of an occupational pension scheme that is not an unfunded public service defined benefits scheme , the ways referred to in subsection (1) are—

(a) for acquiring transfer credits allowed under the rules of another occupational pension scheme—

(i) the trustees or managers of which are able and willing to accept payment in respect of the member’s transferrable rights , and

(ii) which satisfies prescribed requirements;

(b) for acquiring rights allowed under the rules of a personal pension scheme—

(i) the trustees or managers of which are able and willing to accept payment in respect of the member’s transferrable rights , and

(ii) which satisfies prescribed requirements;

(c) for purchasing from one or more insurers such as are mentioned in section 19(4)(a), chosen by the member and willing to accept payment on account of the member from the trustees or managers, one or more annuities which satisfy prescribed requirements;

(d) for subscribing to other pension arrangements which satisfy prescribed requirements.

(2A) In the case of a member of an occupational pension scheme that is an unfunded public service defined benefits scheme, the ways referred to in subsection (1) are—

(a) for acquiring transfer credits allowed under the rules of another occupational pension scheme if—

(i) the benefits that may be provided under the other scheme by virtue of the transfer credits are not flexible benefits,

(ii) the trustees or managers of the other scheme are able and willing to accept payment in respect of the member's transferrable rights, and

(iii) the other scheme satisfies requirements prescribed in regulations made by the Secretary of State or the Treasury;

(b) for acquiring rights allowed under the rules of a personal pension scheme if—

(i) the benefits that may be provided under the personal pension scheme by virtue of the acquired rights are not flexible benefits,

(ii) the trustees or managers of the personal pension scheme are able and willing to accept payment in respect of the member's transferrable rights, and

(iii) the personal pension scheme satisfies requirements prescribed in regulations made by the Secretary of State or the Treasury;

(d) for subscribing to other pension arrangements which satisfy requirements prescribed in regulations made by the Secretary of State or the Treasury.

(2B) The Treasury may by regulations provide for sub-paragraph (i) of subsection (2A)(a) or (b) not to apply in prescribed circumstances or in relation to prescribed schemes or schemes of a prescribed description.

(2C) In subsections (2) and (2A) “ unfunded public service defined benefits scheme ” means a public service pension scheme that—

(a) is a defined benefits scheme within the meaning given by section 37 of the Public Service Pensions Act 2013, and

(b) meets some or all of its liabilities otherwise than out of a fund accumulated for the purpose during the life of the scheme.

(3) In the case of a member of a personal pension scheme, the ways referred to in subsection (1) are—

(a) for acquiring transfer credits allowed under the rules of an occupational pension scheme—

(i) the trustees or managers of which are able and willing to accept payment in respect of the member’s transferrable rights , and

(ii) which satisfies prescribed requirements;

(b) for acquiring rights allowed under the rules of another personal pension scheme—

(i) the trustees or managers of which are able and willing to accept payment in respect of the member’s transferrable rights , and

(ii) which satisfies prescribed requirements;

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Except in such circumstances as may be prescribed—

(a) subsection (2) is to be construed as if paragraph (d) were omitted; and

(b) subsection (3) is to be construed as if paragraph (c) were omitted.

(5A) Except in such circumstances as may be prescribed in regulations made by the Secretary of State or the Treasury, subsection (2A) is to be construed as if paragraph (d) were omitted.

(6) Without prejudice to the generality of subsections (2) , (2A) and (3), the powers conferred by those subsections include power to provide that a scheme or pension arrangement or, in the case of subsection (2) or (2A) , an annuity must satisfy requirements of the Inland Revenue.

(6ZA) The trustees or managers of the scheme may not use the cash equivalent in a way specified in subsection (2)(a), (b) or (d), (2A)(a), (b) or (d) or (3) unless prescribed conditions are satisfied.

(6ZB) The conditions that may be prescribed by regulations under subsection (6ZA) include (but are not limited to) conditions about—

(a) the member's employment or place of residence;

(b) providing the trustees or managers with information or evidence about the member's employment or place of residence;

(c) the member obtaining information or guidance about exercising the option conferred by subsection (1) from a prescribed person in a prescribed case;

(d) providing the trustees or managers with evidence that—

(i) the member has complied with a prescribed condition about obtaining such information or guidance from a prescribed person, or

(ii) the member is not subject to such a prescribed condition.

(6ZC) Regulations may make provision requiring the trustees or managers of a pension scheme to notify a member who makes an application under subsection (1) of conditions prescribed under subsection (6ZA).

(6A) Regulations may extend the period specified in subsection (1A)(a) in prescribed circumstances.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) An application to the trustees or managers of the scheme under subsection (1) is to be taken to have been made if it is delivered to them personally, or sent by post in a registered letter or by the recorded delivery service.

96 Further provisions concerning exercise of option under s. 95.

(1) A member who has acquired a right to take a cash equivalent under section 94(1) or (2) may exercise the option conferred by section 95(1) in relation to different portions of that cash equivalent in different ways, but a member who exercises that option must do so—

(a) in relation to the whole of that cash equivalent, or

(b) if subsection (2) applies, in relation to the whole of the balance mentioned in subsection (3).

(2) This subsection applies where—

(a) the trustees or managers—

(i) of an occupational pension scheme ... , or

(ii) of a personal pension scheme ... , ...

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

are able or willing to accept a transfer payment only in respect of a member’s rights other than his transferrable rights to guaranteed minimum pensions, his transferrable rights so far as attributable to service in contracted-out employment on or after the principal appointed day ... ; and

(b) the member has not required the trustees or managers of the scheme from which he is being transferred to use the portion of his cash equivalent which represents those transferrable rights in any of the ways specified in subsection (2) , subsection (2A) or, as the case may be, subsection (3) of section 95.

(3) Where subsection (2) applies, this section and sections 94, 95 and 97 are to be construed as conferring on the member an option only in respect of the balance of the cash equivalent to which the member would otherwise be entitled, after deduction of an amount sufficient for the trustees or managers of the scheme from which he is being transferred to meet their liability—

(a) in the case of a transfer from an occupational pension scheme, in respect of the member’s and the member’s widow's, widower’s or surviving civil partner’s (as the case may be) pensions, being guaranteed minimum pensions or pensions so far as attributable to service in contracted-out employment on or after the principal appointed day ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where a member of a pension scheme—

(a) is entitled to make an application under section 95(1) in relation to any category of benefits, and

(b) is also entitled to give a transfer notice under section 101F(1) to the trustees or managers of the scheme in relation to benefits in the same category (or would be entitled to do so but for section 101G(2)),

the member may not, if the scheme so provides, make an application under section 95(1) in relation to that category of benefits without also giving a transfer notice under section 101F(1) in relation to that category of benefits.

97 Calculation of cash equivalents.

(1) Cash equivalents are to be calculated and verified —

(a) in the prescribed manner , and

(b) where a designation has been made under section 97A or 97B, in accordance with regulations under section 97C.

(1A) Where a member applies under section 95 to take a cash equivalent that relates to money purchase benefits, the cash equivalent is to be calculated by reference to the date of the application.

(2) Regulations may provide—

(a) that in calculating cash equivalents that relate to money purchase benefits account shall be taken—

(i) of any surrender, commutation or forfeiture of the whole or part of a member’s pension which occurs before the trustees or managers of the scheme of which he is a member do what is needed to comply with what he requires under section 95;

(ii) in a case where subsection (2) of section 96 applies, of the need to deduct an appropriate amount to provide for the liabilities mentioned in subsection (3) of that section;

(aa) for a cash equivalent that relates to any category of benefits to be reduced so as to take account of the extent (if any) to which an entitlement has arisen under the scheme to the present payment of the whole or any part of—

(i) any pension; or

(ii) any benefit in lieu of pension; and

(b) that in prescribed circumstances a cash equivalent shall be increased or reduced.

(3) Without prejudice to the generality of subsection (2), the circumstances that may be specified by virtue of paragraph (b) of that subsection include—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) failure by the trustees or managers of the scheme to do what is needed to carry out what a member of the scheme requires within 6 months of the appropriate date ; and

(3ZA) Where, in the case of an application from a member under section 95 that relates to money purchase benefits that are collective money purchase benefits, regulations under section 99(2)(c) provide for a period longer than 6 months, subsection (3)(b) is to be read as if the reference to 6 months were a reference to that longer period.

(3A) For the purposes of subsection (3), the “appropriate date”—

(a) in relation to a cash equivalent that relates to benefits other than money purchase benefits, means the guarantee date for the purposes of the relevant statement of entitlement under section 93A, and

(b) in relation to a cash equivalent that relates to money purchase benefits, means the date on which the trustees or managers receive an application from the member under section 95.

(3B) Where regulations under subsection (2)(b) provide for the cash equivalent shown in a statement of entitlement to be increased or reduced after the member has made an application under section 95, the regulations may provide for the application under section 95 to lapse (but this does not prevent the member making a fresh application in respect of the increased or reduced cash equivalent).

(4) Regulations under subsection (2) may specify as the amount by which a cash equivalent is to be reduced such an amount that a member has no right to receive anything.

97A Designation of funded public service defined benefits schemes

(1) This section applies to funded public service defined benefits schemes other than schemes to which section 97B applies (equivalent provision for certain Scottish schemes).

A scheme to which this section applies is referred to below as an “eligible scheme”.

(2) The relevant person may designate an eligible scheme as a scheme to which regulations under section 97C are to apply for a specified period of no more than 2 years.

(3) The power under subsection (2) may be exercised only if the relevant person considers that—

(a) there is an increased likelihood of payments out of public funds, or increased payments out of public funds, having to be made into the scheme so that it can meet its liabilities, and

(b) the increased likelihood is connected with the exercise or expected future exercise of rights to take a cash equivalent acquired under section 94.

(4) The power under subsection (2) may be exercised in relation to the whole or any part of a scheme.

(5) In the application of subsection (3) to part of a scheme, paragraph (a) is to be read as if it referred to the scheme's liabilities relating to that part.

(6) A designation under subsection (2)—

(a) may be extended (on more than one occasion) for a period of no more than 2 years;

(b) may be revoked.

(7) The relevant person must give notice in writing of a designation or its extension or revocation to the trustees or managers of the scheme (except in a case where the relevant person is the trustees or managers).

(8) If the trustees or managers of an eligible scheme, or part of such a scheme, which is not designated under this section consider that the conditions in paragraphs (a) and (b) of subsection (3) are met in relation to the scheme or part they must notify—

(a) the Treasury, and

(b) (where relevant) each Minister of the Crown by whom, or with whose approval, the scheme was established.

(9) If the trustees or managers of a scheme, or part of a scheme, which is designated under this section consider that the conditions in paragraphs (a) and (b) of subsection (3) are no longer met in relation to the scheme or part they must notify—

(a) the Treasury, and

(b) (where relevant) each Minister of the Crown by whom, or with whose approval, the scheme was established.

(10) In this section—

“ eligible scheme ” has the meaning given by subsection (1);
“ funded public service defined benefits scheme ” means a public service pension scheme that—
(a)
is a defined benefits scheme within the meaning given by section 37 of the Public Service Pensions Act 2013, and
(b)
meets its liabilities out of a fund accumulated for the purpose during the life of the scheme;
“ local authority ” means—
(a)
a county or district council in England,
(b)
a county or county borough council in Wales,
(c)
a London borough council,
(d)
the Greater London Authority,
(e)
the Common Council of the City of London in its capacity as a local authority, or
(f)
the Council of the Isles of Scilly;
“ payment out of public funds ” means a payment provided directly or indirectly—
(a)
out of—
(i)
the Consolidated Fund or any other account or source of money which cannot be drawn or spent other than by, or with the authority of, the Treasury, or
(ii)
the Welsh Consolidated Fund, or
(b)
by a local authority;
“ the relevant person ” means—
(a)
in relation to a scheme established by virtue of paragraph 12 of Schedule 6 to the Constitutional Reform and Governance Act 2010 (or treated as so established), the Independent Parliamentary Standards Authority and the trustees of the Parliamentary Contributory Pension Fund;
(b)
in relation to a scheme established by virtue of paragraph 16 of Schedule 6 to the Constitutional Reform and Governance Act 2010 (or treated as so established), the trustees of the Parliamentary Contributory Pension Fund;
(c)
in any other case, either of the following—
(i)
the Treasury, or
(ii)
any Minister of the Crown by whom, or with whose approval, the scheme was established.

(11) The Treasury may by regulations modify the definitions of “local authority” and “the relevant person” in subsection (10).

97B Designation of funded public service defined benefits schemes: Scotland

(1) This section applies to a funded public service defined benefits scheme that is—

(a) a scheme established by, or with the approval of, the Scottish Ministers;

(b) a scheme established by virtue of section 81(4)(b) of the Scotland Act 1998.

A scheme to which this section applies is referred to below as an “eligible scheme”.

(2) The relevant person may designate an eligible scheme as a scheme to which regulations under section 97C are to apply for a specified period of no more than 2 years.

(3) The power under subsection (2) may be exercised only if the relevant person considers that—

(a) there is an increased likelihood of payments out of public funds, or increased payments out of public funds, having to be made into the scheme so that it can meet its liabilities, and

(b) the increased likelihood is connected with the exercise or expected future exercise of rights to take a cash equivalent acquired under section 94.

(4) The power under subsection (2) may be exercised in relation to the whole or any part of a scheme.

(5) In the application of subsection (3) to part of a scheme, paragraph (a) is to be read as if it referred to the scheme's liabilities relating to that part.

(6) A designation under subsection (2)—

(a) may be extended (on more than one occasion) for a period of no more than 2 years;

(b) may be revoked.

(9) If the trustees or managers of a scheme, or part of a scheme, that is designated under this section consider that the conditions in paragraphs (a) and (b) of subsection (3) are no longer met in relation to the scheme or part they must notify the Scottish Ministers.

(10) In this section—

“ eligible scheme ” has the meaning given by subsection (1);
“ funded public service defined benefits scheme ” means a public service pension scheme that—
(a)
is a defined benefits scheme within the meaning given by section 37 of the Public Service Pensions Act 2013, and
(b)
meets its liabilities out of a fund accumulated for the purpose during the life of the scheme;
“ payment out of public funds ” means a payment provided directly or indirectly—
(a)
out of the Scottish Consolidated Fund, or
(b)
by a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;
“ the relevant person ” means—
(a)
in relation to a scheme falling within subsection (1)(a), the Scottish Ministers;
(b)
in relation to a scheme falling with subsection (1)(b), the trustees of the Scottish Parliamentary Contributory Pension Fund.

(11) The Scottish Ministers may by regulations modify the definition of “the relevant person” in subsection (10).

97C Reduction of cash equivalents in case of designated schemes

(1) The Treasury may by regulations provide that where, under section 95(1), a member of a designated scheme requires the trustees or managers to use a cash equivalent for acquiring a right or entitlement to flexible benefits under the rules of another pension scheme the cash equivalent must be reduced by an amount determined in accordance with the regulations.

(2) Regulations under subsection (1) may not require a reduction in cases where a scheme ceases to be a designated scheme before the date on which the trustees or managers do what is needed to carry out what the member requires.

(3) Regulations under subsection (1) may produce the result (alone or in conjunction with regulations under section 97) that the amount by which a cash equivalent is to be reduced is such an amount that a member has no right to receive anything.

(4) In subsection (1), “ designated scheme ” means a funded public service defined benefits scheme, or part of such a scheme, that (on the date of the application under section 95(1)) is designated under section 97A or 97B.

98 Loss of right to cash equivalent

(1) A member of a pension scheme who acquires the right to take a cash equivalent under section 94(1) loses that right if no application to take the cash equivalent is made within the period required by section 95(1A) or (6A).

(2) A member of a pension scheme loses the right to take a cash equivalent in accordance with this Chapter if, after the member makes an application under section 95, the duty of the trustees or managers to do what is needed to carry out what the member requires is extinguished by section 99(2ZA) or (2A) .

(3) Nothing in subsection (1) or (2) prevents the member from later acquiring a new right to take a cash equivalent in relation to the same benefits.

(4) A member of a pension scheme loses the right to take a cash equivalent in accordance with this Chapter if the scheme is wound up.

99 Trustees’ duties after exercise of option.

(1) Where—

(a) a member has exercised the option conferred by section 95; and

(b) the trustees or managers of the scheme have done what is needed to carry out what the member requires,

the trustees or managers shall be discharged from any obligation to provide benefits to which the cash equivalent related except, in such cases as are mentioned in section 96(2), to the extent that an obligation to provide such guaranteed minimum pensions ... continues to subsist.

(2) Subject to the following provisions of this section, if the trustees or managers of a scheme receive an application under section 95 they must do what is needed to carry out what the member requires—

(a) in the case of an application that relates to benefits other than money purchase benefits, within 6 months beginning with the guarantee date shown in the relevant statement of entitlement, ...

(b) in the case of an application that relates to money purchase benefits other than collective money purchase benefits , within 6 months beginning with the date of the application , and

(c) in the case of an application which relates to money purchase benefits that are collective money purchase benefits, within 6 months beginning with the date of the application or such longer period beginning with that date as may be prescribed .

(2ZA) Subsection (2) does not apply if the trustees or managers have been unable to carry out what the member requires because a condition prescribed by regulations under section 95(6ZA) has not been satisfied.

(2ZB) Subsection (2) does not apply if—

(a) the member was required by section 96(4) to give a transfer notice under section 101F(1) in addition to making an application, and

(b) the trustees or managers have been unable to carry out what the member required in the transfer notice under section 101F(1) because a condition prescribed by regulations under section 101F(5A) has not been satisfied.

(2A) Subsection (2) does not apply if—

(a) the trustees or managers have been unable to carry out the check required by section 48 of the Pension Schemes Act 2015 by reason of factors outside their control, or

(b) the trustees or managers have carried out the check required by section 48 of the Pension Schemes Act 2015 but the check did not confirm that the member had received appropriate independent advice.

(3) If—

(a) disciplinary proceedings or proceedings before a court have been begun against a member of an occupational pension scheme ... ; and

(b) it appears to the trustees or managers of the scheme that the proceedings may lead to the whole or part of the pension or benefit in lieu of a pension payable to the member or his or her surviving spouse or civil partner being forfeited; and

(c) the date before which they would (apart from this subsection) be obliged under subsection (2) to carry out what the member requires is earlier than the end of the period of 3 months after the conclusion of the disciplinary or court proceedings (including any proceedings on appeal),

then, subject to the following provisions of this section, they must instead do so before the end of that period of 3 months.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The Regulatory Authority may, in prescribed circumstances, by direction grant an extension of the period within which the trustees or managers of the scheme are obliged to do what is needed to carry out what a member of the scheme requires.

(4A) Regulations may make provision requiring applications for extensions under subsection (4) to meet prescribed requirements .

(4B) Regulations may extend the period for compliance under subsection (2) or (3) in prescribed circumstances.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Where the trustees or managers of an occupational pension scheme have not done what is needed to carry out what a member of the scheme requires within six months of the date mentioned in paragraph (a) or (b) of subsection (2)—

(a) they must, except in prescribed cases, notify the Regulatory Authority of that fact within the prescribed period, and

(b) section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that it was so done.

(8) Regulations may provide that in prescribed circumstances subsection (7) shall not apply in relation to an occupational pension scheme.

99A Trustees' further duties: collective money purchase benefits

(1) If the trustees receive an application under section 95 relating to money purchase benefits that are collective money purchase benefits—

(a) they must give the member notice in writing of the cash equivalent that relates to those benefits, and

(b) they must not without the written consent of the member enter into an agreement with a third party to use the member's cash equivalent in a way specified in section 95(2) before the end of the period mentioned in subsection (2).

(2) The period referred to in subsection (1)(b) is—

(a) the period of 3 weeks beginning with the day after the day on which the notice is given, or

(b) such other period as may be specified in regulations.

(3) Any action taken in contravention of subsection (1)(b) is void.

100 Withdrawal of applications.

(1) Subject to subsections (2) and (2A) , a member of a scheme may withdraw an application under section 95 by giving the trustees or managers of the scheme notice in writing that he no longer wishes them to do what is needed to carry out what he previously required.

(2) Such a notice shall be of no effect if it is given to the trustees or managers at a time when, in order to comply with what the member previously required, they have already entered into an agreement with a third party to use the whole or part of the member’s cash equivalent in a way specified in subsection (2) , subsection (2A) or, as the case may be, subsection (3) of section 95.

(2A) If the making of the application depended on the giving of a notice under section 101F(1), the application may only be withdrawn if the notice is also withdrawn.

(3) A member who withdraws an application may make another.

(4) A notice to the trustees or managers of a scheme under this section is to be taken to have been given if it is delivered to them personally, or sent by post in a registered letter or by recorded delivery service.

100A Prohibition on excluding future accruals etc

Except as mentioned in sections 96(4) and 101G(4), a pension scheme may not contain rules that would have the effect of—

(a) preventing a member from exercising a right under this Chapter in relation to a category of benefits without also exercising a right under this Chapter or otherwise to require a transfer payment to be made in respect of another category of benefits, or

(b) preventing a member who exercises a right under this Chapter in relation to a category of benefits from accruing rights to benefits in another category.

100B Meaning of “scheme rules”: occupational pension schemes

(1) In this Chapter references to the scheme rules, in relation to a pension scheme, are references to—

(a) the rules of the scheme, except so far as overridden by a relevant legislative provision,

(b) the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme, and

(c) any provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with the requirements of Chapter 1 of Part 4 of this Act.

(2) For the purposes of subsection (1)—

(a) “ relevant legislative provision ” means any provision contained in any of the following provisions—

(i) Schedule 5 to the Social Security Act 1989;

(ii) Chapter 2 or 3 of Part 4 of this Act or regulations made under either of those Chapters;

(iii) this Part of this Act or regulations made under this Part;

(iv) Part 4A of this Act or regulations made under that Part;

(v) section 110(1) of this Act;

(vi) Part 1 of the Pensions Act 1995 or subordinate legislation made or having effect as if made under that Part;

(vii) section 31 of the Welfare Reform and Pensions Act 1999;

(viii) any provision mentioned in section 306(2) of the Pensions Act 2004;

(ix) regulations made under Schedule 17 to the Pensions Act 2014;

(x) regulations made under Schedule 18 to the Pensions Act 2014;

(xi) regulations made under Part 2 of the Pension Schemes Act 2015;

(xii) section 55 of the Pension Schemes Act 2015;

(xiii) regulations made under section 56 or 57 of the Pension Schemes Act 2015;

(xiv) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act 2017;

(xv) regulations made under section 18(4) of or paragraph 1(6) of Schedule 2 to the Pension Schemes Act 2021;

(xvi) sections 34, 39, 41, 42 and 45 of the Pension Schemes Act 2021;

(b) a relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—

(i) paragraph 3 of Schedule 5 to the Social Security Act 1989;

(ii) section 129(1) of this Act;

(iii) section 117(1) of the Pensions Act 1995;

(iv) section 31(4) of the Welfare Reform and Pensions Act 1999;

(v) section 306(1) of the Pensions Act 2004;

(vi) regulations made under paragraph 17 of Schedule 17 to the Pensions Act 2014;

(vii) regulations made under paragraph 6 of Schedule 18 to the Pensions Act 2014;

(viii) regulations made under section 34 of the Pension Schemes Act 2015;

(ix) section 55(3) of the Pension Schemes Act 2015;

(x) regulations made under section 56(4) or 57(4) of the Pension Schemes Act 2015;

(xi) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act 2017;

(xii) sections 18(7)(b), 34(5), 39(6), 41(6), 42(2) and 45(5) of and paragraph 1(7) of Schedule 2 to the Pension Schemes Act 2021 .

100C Meaning of “normal pension age” in this Chapter

(1) In this Chapter “ normal pension age ”, in relation to a category of benefits under a pension scheme, means—

(a) in a case where the scheme is an occupational pension scheme and those benefits consist only of a guaranteed minimum pension, the earliest age at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies,

(b) in any other case where the scheme is an occupational pension scheme and the scheme provides for the member to become entitled to receive any of those benefits at a particular age on retirement from any employment to which the scheme applies, the earliest age at which the member becomes entitled to receive any of the benefits, and

(c) in a case not falling within paragraph (a) or (b), normal minimum pension age as defined by section 279(1) of the Finance Act 2004.

(2) For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.

100D Interpretation of Chapter

In this Chapter—

“ accrued rights ”, in relation to a member of a pension scheme, means rights that have accrued to or in respect of the member to benefits under the scheme;
“ category ”, in relation to benefits, has the meaning given by section 93(6);
“ flexible benefit ” has the meaning given by section 74 of the Pension Schemes Act 2015;
“ guarantee date ”, in relation to a member who has received a statement of entitlement, has the meaning given by section 93A;
“ member ” is to be read in accordance with section 93(11);
“ normal pension age ” has the meaning given by section 100C;
“ pension credit rights ”, in relation to a member of a pension scheme, means rights to benefits under the scheme which are attributable (directly or indirectly) to a pension credit;
“salary related occupational pension scheme”: an occupational pension scheme is “salary related” if—
(a)
the scheme is not a scheme under which all the benefits that may be provided are money purchase benefits, and
(b)
the scheme does not fall within a prescribed class;
“ scheme rules ”, in relation to a pension scheme, has the meaning given by section 100B;
“ statement of entitlement ” has the meaning given by section 93A;
“ transferrable rights ” is to be read in accordance with section 93(11).

101 Supplementary provisions.

In making any calculation for the purposes of this Chapter—

(a) any charge or lien on, and

(b) any set-off against,

the whole or part of a pension shall be disregarded.

Chapter 2 Early leavers: cash transfer sums and contribution refunds

101AA Scope of Chapter 5

(1) This Chapter applies to any member of an occupational pension scheme to which Chapter 1 applies (see section 69(3)) if—

(a) his pensionable service terminates before he attains normal pension age, and

(b) on the date on which his pensionable service terminates—

(i) the three month condition is satisfied, but

(ii) he does not have relevant accrued rights to benefit under the scheme.

(2) For the purposes of subsection (1), the three month condition is that the period of the member’s pensionable service under the scheme, taken together with—

(a) any previous period of his pensionable service under the scheme, and

(b) any period throughout which he was employed in linked qualifying service under another scheme,

amounts to at least three months.

(3) A period counts for the purposes of paragraph (a) or (b) of subsection (2) only so far as it counts towards qualification for long service benefit within the meaning of Chapter 1.

(4) For the purposes of subsection (1), “ relevant accrued rights to benefit under the scheme ”, in relation to a member of a scheme, means rights which—

(a) have accrued to or in respect of him under the scheme, and

(b) entitle him to the relevant benefits which would have accrued to or in respect of him under the applicable rules if paragraphs (a) , (aa) and (b) of section 71(1) (and the word “and” immediately preceding them) did not have effect.

(5) References in the following provisions of this Chapter to a member, in relation to an occupational pension scheme, are to a member of the scheme to whom this Chapter applies.

101AB Right to cash transfer sum and contribution refund

(1) On the termination of his pensionable service, a member of an occupational pension scheme acquires a right to whichever one he elects of the following options—

(a) a cash transfer sum;

(b) a contribution refund.

(2) Subsection (1) is subject to the following provisions of this Chapter.

(3) In this Chapter “ cash transfer sum ” means, in relation to a member of an occupational pension scheme, the cash equivalent, at the date on which his pensionable service terminates, of the benefits mentioned in section 101AA(4)(b).

(4) In this Chapter, “ contribution refund ” means, in relation to a member of an occupational pension scheme, a sum representing the aggregate of—

(a) the member’s employee contributions to the scheme, and

(b) where transfer credits have been allowed to the member under the scheme by virtue of a payment (“ the transfer payment ”) made by the trustees or managers of another occupational pension scheme, the member’s employee contributions to that other scheme, so far as they—

(i) relate to the transfer payment, and

(ii) do not, in aggregate, exceed the amount of the transfer payment.

(5) In subsection (4), “ employee contributions ” means, in relation to a member of an occupational pension scheme, contributions made to the scheme by or on behalf of the member on his own account, but does not include—

(a) a transfer payment by virtue of which transfer credits have been allowed to the member under the scheme, or

(b) any pension credit or amount paid to the scheme which is attributable (directly or indirectly) to a pension credit.

101AC Notification of right to cash transfer sum or contribution refund

(1) This section applies where the pensionable service of a member of an occupational pension scheme has terminated.

(2) The trustees or managers of the scheme must—

(a) within a reasonable period after the termination give the member a statement in writing containing information adequate to explain—

(i) the nature of the right acquired by him under section 101AB, and

(ii) how he may exercise the right,

and such other information as may be prescribed, and

(b) afford the member a reasonable period after giving him that statement within which to exercise the right.

(3) The statement given under subsection (2)(a) must specify, in particular—

(a) in relation to the cash transfer sum to which the member acquires a right under section 101AB, its amount and the permitted ways in which the member can use it,

(b) the amount of the contribution refund to which the member so acquires a right, and

(4) Information which may be prescribed under subsection (2)(a) includes, in particular—

(a) information about any tax liability in respect of, or deduction required or permitted to be made from, the cash transfer sum or contribution refund, and

(b) information about the effect on other rights of the member (whether under the applicable rules or otherwise) of exercising the right.

(5) The trustees or managers may notify the member that, if he does not exercise the right mentioned in subsection (2)(a)(i) on or before the reply date, the trustees or managers will be entitled to pay the contribution refund to him.

(6) Where the trustees or managers of the scheme fail to comply with subsection (2), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.

101AD Exercise of right under section 101AB

(1) This section applies where a member of an occupational pension scheme acquires a right under section 101AB.

(2) The member may exercise the right by giving a notice in writing to that effect to the trustees or managers stating—

(a) which of the options under section 101AB(1) he elects, and

(b) if he elects for the cash transfer sum, the permitted way in which he requires that sum to be used.

(3) The notice under subsection (2) must be given on or before—

(a) the reply date, or

(b) such later date as the trustees or managers may allow in his case under section 101AI(2).

101AE Permitted ways of using cash transfer sum

(1) This section applies in relation to a cash transfer sum to which a member of an occupational pension scheme acquires a right under section 101AB.

(2) The ways in which the cash transfer sum may be used are—

(a) for acquiring transfer credits allowed under the rules of another occupational pension scheme—

(i) whose trustees or managers are able and willing to accept the cash transfer sum, and

(ii) which satisfies prescribed requirements,

(b) for acquiring rights allowed under the rules of a personal pension scheme—

(i) whose trustees or managers are able and willing to accept the cash transfer sum, and

(ii) which satisfies prescribed requirements,

(d) in such circumstances as may be prescribed, for subscribing to other pension arrangements which satisfy prescribed requirements.

(3) For the purposes of subsection (2), “ appropriate annuity ” means an annuity which satisfies prescribed requirements and is purchased from an insurer who—

(a) falls within section 19(4)(a),

(b) is chosen by the member, and

101AF Calculation of cash transfer sum and contribution refund

(1) Cash transfer sums are to be calculated and verified in the prescribed manner.

(2) Any calculation of a contribution refund must conform with such requirements as may be prescribed.

(3) Regulations may provide—

(a) for amounts to be deducted in respect of administrative costs in calculating cash transfer sums;

(b) for a cash transfer sum or contribution refund to be increased or reduced in prescribed circumstances.

(4) The circumstances that may be prescribed under subsection (3)(b) include in particular—

(a) a failure by the trustees or managers of the scheme to comply with section 101AG(2) or (4) in relation to the cash transfer sum or contribution refund, and

(b) the state of funding of the scheme.

(5) Regulations under subsection (3)(b) may provide—

(a) for a cash transfer sum to be reduced so that the member has no right to have any amount paid by way of cash transfer sum in respect of him;

(b) for a contribution refund to be reduced so that the member has no right to receive any amount by way of contribution refund under this Chapter.

101AG Duties of trustees or managers following exercise of right

(1) This section applies where a member of an occupational pension scheme has exercised a right under section 101AB in accordance with section 101AD.

(2) Where the member has elected for the cash transfer sum, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to carry out the requirement specified in the member’s notice under section 101AD(2)(b).

(3) When the trustees or managers have done what is needed to carry out that requirement, they are discharged from any obligation—

(a) in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and

(b) to make any other payment by way of refund to or in respect of the member of, or in respect of—

(i) the contributions, or any payment, mentioned in section 101AB(4), or

(ii) any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit).

(4) Where the member has elected for the contribution refund, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to secure that the amount of the contribution refund is paid to the member or as he directs.

(5) When the trustees or managers have done what is needed to secure the payment of the contribution refund as mentioned in subsection (4)—

(a) they are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and

(b) if they are required under the applicable rules, or determine in accordance with those rules, to make any payment (“the refund payment”) by way of refund to or in respect of the member of, or in respect of—

(i) the contributions, or any payment, mentioned in section 101AB(4), or

(ii) any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),

the amount of the contribution refund may be set off against the refund payment.

(6) Where the trustees or managers fail to comply with subsection (2) or (4), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.

101AH Powers of trustees or managers where right not exercised

(1) This section applies where—

(a) a member of an occupational pension scheme does not exercise a right acquired by him under section 101AB on or before the reply date or such later date as the trustees or managers of the scheme allow in his case under section 101AI(2), and

(b) the trustees or managers of the scheme have notified the member as mentioned in section 101AC(5).

(2) The trustees or managers may within a reasonable period beginning with—

(a) the reply date, or

(b) if a later date has been allowed as mentioned in subsection (1), that later date,

pay the contribution refund to the member.

(3) When the trustees or managers have paid the contribution refund to the member—

(a) they are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and

(i) the contributions, or any payment, mentioned in section 101AB(4), or

(ii) any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),

the amount of the contribution refund may be set off against the refund payment.

101AI Rights under section 101AB: further provisions

(1) A member of an occupational pension scheme loses any right acquired by him under section 101AB—

(a) if the scheme is wound up, or

(b) subject to subsection (2), if he fails to exercise the right on or before the reply date.

(2) If the member has failed to exercise any such right on or before the reply date, the trustees or managers of the scheme may allow him to exercise it on or before such later date as they may determine on the application of the member.

(3) Where the trustees or managers determine a later date under subsection (2)—

(a) they must give a notice in writing to that effect to the member, and

(b) subsection (1)(b) applies in relation to the member as if the reference to the reply date were a reference to the later date.

(4) For the purposes of subsection (3) and sections 101AC(2) and 101AD(2), a document or notice may be given to a person—

(a) by delivering it to him,

(b) by leaving it at his proper address, or

(5) For the purposes of subsection (4), and section 7 of the Interpretation Act 1978 (service of documents by post) in its application to that subsection, the proper address of a person is—

(a) in the case of a body corporate, the address of the registered or principal office of the body, and

(b) in any other case, the last known address of the person.

(6) This Chapter is subject to any provision made by or under section 61 (deduction of contributions equivalent premium from refund of scheme contributions)—

(a) permitting any amount to be deducted from any payment of a contribution refund, or

(b) requiring the payment of a contribution refund to be delayed.

(7) In this Chapter, except where the context otherwise requires, the following expressions have the following meanings—

“ the applicable rules ” means—
(a)
the rules of the scheme, except so far as overridden by a relevant legislative provision,
(b)
the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme, and
(c)
any provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with the requirements of Chapter 1 of this Part;
“ member ” has the meaning given in section 101AA(5);
“ permitted way ”, in relation to a cash transfer sum, means any of the ways specified in section 101AE(2) in which the sum may be used;
“ relevant benefits ” means benefits which are not attributable (directly or indirectly) to a pension credit;
“ reply date ”, in relation to a member whose pensionable service has terminated, has the meaning given in section 101AC(3)(c).

(8) For the purposes of subsection (7)—

(a) “ relevant legislative provision ” means any provision contained in any of the following provisions—

(i) Schedule 5 to the Social Security Act 1989 (equal treatment for men and women);

(ii) this Chapter or Chapter 2, 3 or 4 of this Part of this Act or regulations made under this Chapter or any of those Chapters;

(iii) Part 4A of this Act or regulations made under that Part;

(iv) section 110(1) of this Act;

(v) Part 1 of the Pensions Act 1995 (occupational pensions) or subordinate legislation made or having effect as if made under that Part;

(vi) section 31 of the Welfare Reform and Pensions Act 1999(pension debits: reduction of benefit);

(vii) any provision mentioned in section 306(2) of the Pensions Act 2004;

(ix) regulations made under Schedule 18 to the Pensions Act 2014;

(x) section 55 of the Pension Schemes Act 2015;

(xi) regulations made under section 56 or 57 of the Pension Schemes Act 2015;

(xii) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act 2017;

(xiii) regulations made under section 18(4) of or paragraph 1(6) of Schedule 2 to the Pension Schemes Act 2021;

(xiv) sections 34, 39, 41, 42 and 45 of the Pension Schemes Act 2021;

(b) a relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—

(i) paragraph 3 of Schedule 5 to the Social Security Act 1989;

(ii) section 129(1) of this Act;

(iii) section 117(1) of the Pensions Act 1995;

(iv) section 31(4) of the Welfare Reform and Pensions Act 1999;

(v) section 306(1) of the Pensions Act 2004;

(vii) regulations made under paragraph 6 of Schedule 18 to the Pensions Act 2014;

(viii) section 55(3) of the Pension Schemes Act 2015;

(ix) regulations made under section 56(4) or 57(4) of the Pension Schemes Act 2015;

(x) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act 2017;

(xi) sections 18(7)(b), 34(5), 39(6), 41(6), 42(2) and 45(5) of and paragraph 1(7) of Schedule 2 to the Pension Schemes Act 2021 .

Part IVA Requirements relating to pension credit benefit

Chapter I Pension credit benefit under occupational schemes

101A Scope of Chapter I.

(1) This Chapter applies to any occupational pension scheme whose resources are derived in whole or part from—

(a) payments to which subsection (2) applies made or to be made by one or more employers of earners to whom the scheme applies, or

(b) such other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme.

(2) This subsection applies to payments—

(a) under an actual or contingent legal obligation, or

(b) in the exercise of a power conferred, or the discharge of a duty imposed, on a Minister of the Crown, government department or any other person, being a power or duty which extends to the disbursement or allocation of public money.

101B Interpretation.

In this Chapter—

“ scheme ” means an occupational pension scheme to which this Chapter applies;
“ pension credit rights ” means rights to future benefits under a scheme which are attributable (directly or indirectly) to a pension credit;
“ pension credit benefit ”, in relation to a scheme, means the benefits payable under the scheme to or in respect of a person by virtue of rights under the scheme attributable (directly or indirectly) to a pension credit;
“ normal benefit age ”, in relation to a pension credit benefit for a member of a scheme, is the earliest age at which the member is entitled to receive the benefit without adjustment for taking it early or late (disregarding any special provision as to early payment on the grounds of ill-health or otherwise);
“ normal pension age ”, in relation to a benefit for a member of a scheme, means the earliest age at which the member is entitled to receive the benefit without adjustment for taking it early or late (disregarding any special provision as to early payment on the grounds of ill-health or otherwise).

101C Basic principle as to pension credit benefit.

(1) The normal benefit age in relation to a pension credit benefit for a member of a scheme—

(a) must not be lower than 60, and

(b) must not be higher than the permitted maximum.

(1A) The “permitted maximum” is 65 or, if higher, the highest normal pension age for any benefit that is payable under the scheme to or in respect of any of the members by virtue of rights which are not attributable (directly or indirectly) to a pension credit.

(2) A scheme must not provide for payment of pension credit benefit in the form of a lump sum at any time before normal benefit age, except in such circumstances as may be prescribed.

101D Form of pension credit benefit and its alternatives.

(1) Subject to subsection (2) and section 101E, a person’s pension credit benefit under a scheme must be—

(a) payable directly out of the resources of the scheme, or

(b) assured to him by such means as may be prescribed.

(2) Subject to subsections (3) and (4), a scheme may, instead of providing a person’s pension credit benefit, provide—

(a) for his pension credit rights under the scheme to be transferred to another occupational pension scheme or a personal pension scheme with a view to acquiring rights for him under the rules of the scheme, or

(b) for such alternatives to pension credit benefit as may be prescribed.

(3) The option conferred by subsection (2)(a) is additional to any obligation imposed by Chapter II of this Part.

(4) The alternatives specified in subsection (2)(a) and (b) may only be by way of complete or partial substitute for pension credit benefit—

(a) if the person entitled to the benefit consents, or

(b) in such other cases as may be prescribed.

101E Discharge of liability where pension credit or alternative benefits secured by insurance policies or annuity contracts.

(1) A transaction to which section 19 applies discharges the trustees or managers of a scheme from their liability to provide pension credit benefit or any alternative to pension credit benefit for or in respect of a member of the scheme if and to the extent that—

(a) it results in pension credit benefit, or any alternative to pension credit benefit, for or in respect of the member being appropriately secured (within the meaning of that section),

(b) the transaction is entered into with the consent of the member or, if the member has died, of the member’s widow or widower or surviving civil partner , and

(2) Regulations may provide that subsection (1)(b) shall not apply in prescribed circumstances.

Chapter II Transfer values

101F Power to give transfer notice.

(1) An eligible member of a qualifying scheme may by notice in writing require the trustees or managers of the scheme to use an amount equal to the cash equivalent of his pension credit rights for such one or more of the authorised purposes as he may specify in the notice.

(2) In the case of a member of an occupational pension scheme, the authorised purposes are—

(a) to acquire rights allowed under the rules of an occupational pension scheme, or personal pension scheme, which is an eligible scheme,

(b) to purchase from one or more insurers such as are mentioned in section 19(4)(a), chosen by the member and willing to accept payment on account of the member from the trustees or managers, one or more annuities which satisfy the prescribed requirements, and

(c) in such circumstances as may be prescribed, to subscribe to other pension arrangements which satisfy prescribed requirements.

(3) In the case of a member of a personal pension scheme, the authorised purposes are—

(a) to acquire rights allowed under the rules of an occupational pension scheme, or personal pension scheme, which is an eligible scheme, and

(b) in such circumstances as may be prescribed, to subscribe to other pension arrangements which satisfy prescribed requirements.

(3A) An eligible member who has pension credit rights in relation to more than one category of benefits under the scheme may exercise the power to give a transfer notice in relation to the pension credit rights in relation to any one or more of those categories.

(4) The cash equivalent for the purposes of subsection (1) shall—

(a) in a case where the pension credit rights relate to a category of benefits other than money purchase benefits, be taken to be the amount shown in the relevant statement under section 101H, and

(b) in a case where the pension credit rights relate to money purchase benefits, be determined by reference to the date the notice under that subsection is given.

(5) The requirements which may be prescribed under subsection (2) or (3) include, in particular, requirements of the Inland Revenue.

(5A) The trustees or managers of the scheme may not use the amount equal to the cash equivalent for an authorised purpose under subsection (2)(a) or (c) or (3) unless prescribed conditions are satisfied.

(5B) The conditions that may be prescribed by regulations under subsection (5A) include (but are not limited to) conditions about—

(a) the member's employment or place of residence;

(b) providing the trustees or managers with information or evidence about the member's employment or place of residence;

(c) the member obtaining information or guidance about exercising the right under subsection (1) from a prescribed person in a prescribed case;

(d) providing the trustees or managers with evidence that—

(i) the member has complied with a prescribed condition about obtaining such information or guidance from a prescribed person, or

(ii) the member is not subject to such a prescribed condition.

(5C) Regulations may make provision requiring the trustees or managers of a qualifying scheme to notify an eligible member who gives a transfer notice of conditions prescribed under subsection (5A).

(6) In subsections (2) and (3), references to an eligible scheme are to a scheme—

(a) the trustees or managers of which are able and willing to accept payment in respect of the member’s pension credit rights, and

(b) which satisfies the prescribed requirements.

(6A) Regulations may—

(a) provide for this Chapter not to apply in relation to a person of a prescribed description;

(b) provide for this Chapter not to apply in prescribed circumstances in relation to a member of a prescribed scheme or schemes of a prescribed description;

(c) modify the application of this Chapter in relation to a member who has accrued rights to benefits of a prescribed description.

(6B) In this Chapter a reference to a “category” of benefits is to one of the following three categories—

(a) money purchase benefits;

(b) flexible benefits other than money purchase benefits;

(7) In this Chapter, “ transfer notice ” means a notice under subsection (1).

101G Restrictions on power to give transfer notice.

(1) An eligible member may not give a transfer notice in relation to a category of benefits if a crystallisation event has occurred in relation to any of the member's pension credit rights to benefits in that category.

(2) An eligible member may give a transfer notice in relation to a category of benefits other than money purchase benefits only if—

(a) the member has been provided with a statement under section 101H in relation to benefits in that category, and

(b) not more than 3 months have passed since the date by reference to which the amount shown in the statement is determined.

(3) An eligible member may not give a transfer notice in relation to benefits other than flexible benefits if there is less than one year to go until the member reaches normal benefit age.

(4) Where an eligible member of a qualifying scheme—

(a) is entitled to give a transfer notice in relation to any category of benefits, and

(b) is also entitled to make an application to the trustees or managers of the scheme under section 95(1) in relation to benefits in the same category (or would be entitled to do so but for section 95(1A)(a)),

the member may not, if the scheme so provides, give a transfer notice in relation to that category of benefits without also making an application under section 95(1) in relation to that category of benefits.

(5) A transfer notice may not be given if a previous transfer notice given by the member to the trustees or managers of the scheme is outstanding.

(6) Regulations may extend the period specified in subsection (2)(b) in prescribed circumstances.

(7) For the purposes of subsection (1) a crystallisation event occurs in relation to a member's pension credit rights to benefits in a category when—

(a) payment of a pension in respect of any of the benefits has begun,

(b) in the case of money purchase benefits, sums or assets held for the purpose of providing any of the benefits are designated as available for the payment of drawdown pension (as defined by paragraph 4 of Schedule 28 to the Finance Act 2004), or

(c) in the case of a personal pension scheme, sums or assets held for the purpose of providing any of the benefits are applied for purchasing an annuity or insurance policy.

101H Benefits other than money purchase : statements of entitlement.

(1) The trustees or managers of a qualifying scheme must, on the application of an eligible member, provide the member with a written statement of the amount of the cash equivalent of the member's pension credit rights in relation to categories of benefits other than money purchase benefits.

(1A) In the case of a member with pension credit rights in relation to two categories of benefits other than money purchase benefits, the application may relate to pension credit rights in relation to either or both of those categories.

(2) For the purposes of subsection (1), the amount of the cash equivalent shall be determined by reference to a date falling within—

(a) the prescribed period beginning with the date of the application, and

(b) the prescribed period ending with the date on which the statement under that subsection is provided to the applicant.

(3) Regulations may make provision in relation to applications under subsection (1) and may, in particular, restrict the making of successive applications.

(4) If trustees or managers to whom subsection (1) applies fail to perform an obligation under that subsection, section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to secure that the obligation was performed.

101I Calculation of cash equivalents.

Cash equivalents for the purposes of this Chapter shall be calculated and verified in the prescribed manner.

101J Time for compliance with transfer notice.

(1) Trustees or managers of a qualifying scheme who receive a transfer notice shall comply with the notice—

(a) in the case of an application that relates to benefits other than money purchase benefits, within 6 months beginning with the valuation date, and

(b) in the case of an application that relates to money purchase benefits, within 6 months of the date on which the notice is given.

(2) The Regulatory Authority may, in prescribed circumstances, by direction extend the period for complying with the notice.

(2A) Regulations may extend the period for complying with the notice in prescribed circumstances.

(2AA) Subsection (1) does not apply if the trustees or managers have been unable to carry out what the member requires because a condition prescribed by regulations under section 101F(5A) has not been satisfied.

(2AB) Subsection (1) does not apply if—

(a) the member was required by section 101G(4) to make an application under section 95(1) in addition to giving a transfer notice, and

(b) the trustees or managers have been unable to carry out what the member required in the application under section 95(1) because a condition prescribed by regulations under section 95(6ZA) has not been satisfied.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where the trustees or managers of an occupational pension scheme have failed to comply with a transfer notice before the end of the period for compliance—

(a) they shall, except in prescribed cases, notify the Regulatory Authority of that fact within the prescribed period, and

(5) If trustees or managers to whom subsection (4)(a) applies fail to perform the obligation imposed by that provision, section 10 of the Pensions Act 1995 shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that the obligation was performed.

(6) Regulations may—

(a) make provision requiring applications for extensions under subsection (2) to meet prescribed requirements , and

(b) provide that subsection (4) shall not apply in prescribed circumstances.

(7) In subsection (1)(a), “ valuation date ” means the date by reference to which the amount shown in the relevant statement under section 101H is determined.

101K Withdrawal of transfer notice.

(1) Subject to subsections (2) and (3), a person who has given a transfer notice may withdraw it by giving the trustees or managers to whom it was given notice in writing that he no longer requires them to comply with it.

(2) A transfer notice may not be withdrawn if the trustees or managers have already entered into an agreement with a third party to use the whole or part of the amount they are required to use in accordance with the notice.

(3) If the giving of a transfer notice depended on the making of an application under section 95, the notice may only be withdrawn if the application is also withdrawn.

101L Variation of the amount required to be used.

(1) Regulations may make provision for the amount required to be used under section 101F(1) to be increased or reduced in prescribed circumstances.

(2) Without prejudice to the generality of subsection (1), the circumstances which may be prescribed include—

(a) failure by the trustees or managers of a qualifying scheme to comply with a notice under section 101F(1) within 6 months of the date by reference to which the amount of the cash equivalent falls to be determined, and

(b) the state of funding of a qualifying scheme.

(3) Regulations under subsection (1) may have the effect of extinguishing an obligation under section 101F(1).

101M Effect of transfer on trustees’ duties.

Compliance with a transfer notice shall have effect to discharge the trustees or managers of a qualifying scheme from any obligation to provide the benefits to which the transfer notice relates .

101N Matters to be disregarded in calculations.

In making any calculation for the purposes of this Chapter—

(a) any charge or lien on, and

(b) any set-off against,

the whole or part of a pension shall be disregarded.

101NA Prohibition on excluding transfers of some rights without others etc

Except as mentioned in sections 96(4) and 101G(4), a pension scheme may not contain rules that would have the effect of—

(b) preventing a member who exercises a right under this Chapter in relation to a category of benefits from accruing rights to benefits in another category.

101O Service of notices.

A notice under section 101F(1) or 101K(1) shall be taken to have been given if it is delivered to the trustees or managers personally or sent by post in a registered letter or by recorded delivery service.

101P Interpretation of Chapter II.

(1) In this Chapter—

“ category ”, in relation to benefits, has the meaning given by section 101F(6B);
“ eligible member ”, in relation to a qualifying scheme, means a member who has pension credit rights under the scheme;
“ flexible benefit ” has the meaning given by section 74 of the Pension Schemes Act 2015;
“ normal benefit age ”, in relation to an eligible member of a qualifying scheme, means the earliest age at which the member is entitled to receive a pension by virtue of his pension credit rights under the scheme (disregarding any scheme rule making special provision as to early payment of pension on grounds of ill-health or otherwise);
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ pension credit rights ”, in relation to a qualifying scheme, means rights to future benefits under the scheme which are attributable (directly or indirectly) to a pension credit;
“ qualifying scheme ” means a funded occupational pension scheme and a personal pension scheme;
“ transfer notice ” has the meaning given by section 101F(7).

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In this Chapter, references to the relevant statement under section 101H, in relation to a transfer notice in relation to benefits other than money purchase benefits , are to the statement under that section on which the giving of the notice depended.

(4) For the purposes of this section, an occupational pension scheme is funded if it meets its liabilities out of a fund accumulated for the purpose during the life of the scheme.

101Q Power to modify Chapter II in relation to hybrid schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part V Annual Increases of Pensions in Payment

Chapter I Pensions under Final Salary Schemes etc.

102 Scope of Chapter I: annual increase of certain occupational pensions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

103 Annual increase of later service component.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

104 Annual increase of earlier service component where scheme is in surplus.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

105 Proportional increase where first period is less than 12 months.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

106 Restriction on increase where member is under 55.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

107 Application of Chapter I to pensions not attributable to pensionable service.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

108 No payments to employers from non-complying schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter II Guaranteed minimum pensions

109 Annual increase of guaranteed minimum pensions.

(1) The Secretary of State shall in each tax year review the general level of prices in Great Britain for the period of 12 months commencing at the end of the period last reviewed under this section.

(2) Where it appears to the Secretary of State that that level has increased at the end of the period under review, he shall lay before Parliament the draft of an order specifying a percentage by which there is to be an increase of the rate of that part of guaranteed minimum pensions which is attributable to earnings factors for the tax years in the relevant period for—

(a) earners who have attained pensionable age; and

(b) widows, widowers and surviving civil partners .

(3) The percentage shall be—

(a) the percentage by which that level has increased at the end of the period under review; or

(b) 3 per cent.,

whichever is less.

(3A) The relevant period is the period—

(a) beginning with the tax year 1988-89, and

(b) ending with the last tax year that begins before the principal appointed day ...

(4) If a draft order laid before Parliament in pursuance of this section is approved by a resolution of each House, the Secretary of State shall make the order in the form of the draft.

(5) An order under this section shall be so framed as to bring the alterations to which it relates into force on the first day of the next tax year after that in which the order is made.

(6) Where the benefits mentioned in section 46(1) to (7) are not increased on the day on which an order under this section takes effect, the order shall be treated for the purposes of that section as not taking effect until the day on which those benefits are next increased.

110 Requirement as to resources for annual increase of guaranteed minimum pensions.

(1) Except as permitted by section 53 of the Pensions Act 1995 , the trustees or managers of a scheme may not make an increase in a person’s pension which is required by virtue of section 109 out of money which would otherwise fall to be used for the payment of benefits under the scheme to or in respect of that person unless—

(a) the payment is to an earner in respect of the tax year in which he attains pensionable age and the increase is the one required to be made in the next tax year; or

(b) the payment is to a person as the widow, widower or surviving civil partner of an earner who died before attaining pensionable age and is in respect of the tax year in which the person became a widow, widower or surviving civil partner , and the increase is the one required to be made in the next tax year.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part VI Further Requirements for Protection of Scheme Members

111 Voluntary contributions.

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111A Monitoring of employers’ payments to personal pension schemes.

(1) This section applies where—

(a) an employee is a member of a personal pension scheme; and

(b) direct payment arrangements exist between the employee and his employer.

(2) In this section “ direct payment arrangements ” means arrangements under which contributions fall to be paid by or on behalf of the employer towards the scheme—

(a) on the employer’s own account (but in respect of the employee); or

(b) on behalf of the employee out of deductions from the employee’s earnings.

(3) The trustees or managers of the scheme must monitor the payment of contributions by or on behalf of the employer under the direct payment arrangements.

(4) The trustees or managers may request the employer to provide them, (or arrange for them to be provided) with the payment information specified in the request.

(5) For the purposes of subsection (4) “payment information” is information required by the trustees or managers to enable them to discharge the duty imposed by subsection (3).

(6) The employer must comply with a request under subsection (4) within a reasonable period.

(7) Where, as a result of the employer’s failure to so comply, the trustees or managers are unable to discharge the duty imposed by subsection (3), they must give notice to that effect to the Regulatory Authority within a reasonable period.

(7A) Where—

(a) a contribution payable under the direct payment arrangements has not been paid on or before its due date, and

(b) the trustees or managers have reasonable cause to believe that the failure to pay the contribution is likely to be of material significance in the exercise by the Regulatory Authority of any of their functions,

they must give notice to that effect to the Regulatory Authority and the employee within a reasonable period after the due date.

(8) If—

(a) the employer fails to take all such steps as are reasonable to secure compliance with subsection (6) and as a result the trustees or managers of the scheme are unable to discharge the duty imposed by subsection (3) , or

(b) a contribution payable under the direct payment arrangements is not paid to the trustees or managers of the scheme on or before its due date,

section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) applies to the employer.

(9) If subsection (7) or (7A) is not complied with, section 10 of the Pensions Act 1995 applies to any trustee or manager of the scheme who has failed to take all such steps as are reasonable to secure compliance.

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) A person shall not be required by virtue of subsection (8)(b) above to pay a penalty under section 10 of the Pensions Act 1995 in respect of a failure if in respect of that failure he has been—

(a) required to pay a penalty under that section by virtue of section 3(7) of the Welfare Reform and Pensions Act 1999 (failures in respect of stakeholder pensions), or

(b) convicted of an offence under subsection (12) below.

(12) A person is guilty of an offence if he is knowingly concerned in the fraudulent evasion of the direct payment arrangements so far as they are arrangements for the payment by him or any other person of any such contribution towards the scheme as is mentioned in subsection (2)(b).

(13) A person guilty of an offence under subsection (12) is liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum; and

(b) on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine or both.

(14) No prosecution shall be brought against the Crown for an offence under subsection (12), but that subsection applies to persons in the public service of the Crown as to other persons.

(15) In this section “ due date ”, in relation to a contribution payable under the direct payment arrangements, means—

(a) if the contribution falls to be paid on the employer’s own account, the latest day under the arrangements for paying it;

(b) if the contribution falls to be paid on behalf of the employee, the last day of a prescribed period.

(16) Regulations may provide for this section to apply with such modifications as may be prescribed in a case where—

(a) the direct payment arrangements give effect to a requirement arising under subsection (5) of section 3 of the Welfare Reform and Pensions Act 1999(deduction and payment of employee’s contributions to stakeholder scheme), and

(b) in accordance with regulations under that subsection, that requirement is for the employer to pay contributions to a person prescribed by such regulations (instead of to the trustees or managers of the scheme).

(17) Nothing in this section shall be taken as varying the provisions of the direct payment arrangements or as affecting their enforceability.

(18) In this section, “ employee ” includes a jobholder within the meaning of section 1 of the Pensions Act 2008 and “employer” is to be read accordingly.

111B Obtaining information for purposes of section 111A and corresponding Northern Ireland legislation.

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113 Disclosure of information about schemes to members etc.

(1) The Secretary of State may by regulations specify requirements to be complied with in the case of an occupational pension scheme or a personal pension scheme with respect to keeping the persons mentioned in subsection (2) informed—

(a) of its constitution;

(b) of its administration and finances;

(ca) of the pensions and other benefits an entitlement to which would be likely to accrue to the member, or be capable of being secured by him, in respect of the rights that may arise under it; and

(d) of any other matters that appear to the Secretary of State to be relevant to occupational pension schemes or personal pension schemes in general or to schemes of a description to which the scheme in question belongs.

(2) The persons referred to in subsection (1) are—

(a) members and, in the case of an occupational pension scheme, prospective members of the scheme;

(b) spouses or civil partners of members and, in the case of an occupational pension scheme, of prospective members;

(d) in the case of an occupational pension scheme, independent trade unions recognised to any extent for the purposes of collective bargaining in relation to members and to prospective members of the scheme;

(e) persons of prescribed descriptions.

(2A) In complying with requirements specified in the regulations, a person must have regard to any guidance prepared from time to time by the Secretary of State.

(3) Without prejudice to the generality of section 182(2), the regulations may distinguish between—

(a) cases in which information is to be given as of course; and

(b) cases in which information need only be given on request or in other prescribed circumstances.

(3A) The regulations may provide for the information that must be given to be determined, in whole or part, by reference to guidance which is prepared and from time to time revised by a prescribed body .

(3B) The regulations may, in relation to cases where a scheme is being wound up, contain—

(a) provision conferring power on the Regulatory Authority, at times before the period expires, to extend any period specified in the regulations as the period within which a requirement imposed by the regulations must be complied with; and

(b) provision as to the contents of any application for the exercise of such a power and as to the form and manner in which, and the time within which, any such application must be made.

(4) The regulations shall make provision for referring to an industrial tribunal any question whether an organisation is such a trade union as is mentioned in subsection (2)(d).

(5) The Secretary of State must make regulations under subsection (1) requiring information about some or all of the transaction costs of a relevant scheme to be given to some or all of the persons mentioned in subsection (2).

(6) The Secretary of State must by regulations make provision requiring the publication of information about—

(a) some or all of the transaction costs of a relevant scheme, and

(b) some or all of the other administration charges imposed on members of a relevant scheme.

(7) Regulations under subsection (6) may require other relevant information to be published along with information about transaction costs or other administration charges in relation to a scheme.

(8) “ Other relevant information ” means other information which would or may assist in making comparisons between those costs or charges and costs or charges in relation to other schemes.

(9) Before making regulations by virtue of subsection (5) or (6), the Secretary of State must consult—

(a) the Financial Conduct Authority, and

(b) the Treasury;

(in addition to any other persons consulted in accordance with section 185(1)).

(10) In this section—

“ administration charge ” has the meaning given by paragraph 1(5) of Schedule 18 to the Pensions Act 2014;
“ relevant scheme ” means a money purchase scheme that is an occupational pension scheme.

113A Disclosure of information about transfers etc

Regulations may provide that, where—

(a) a payment is made out of an occupational pension scheme to the trustees or managers of another occupational pension scheme, and

(b) transfer credits are allowed to a member of that other scheme in respect of the payment,

the trustees or managers of the first scheme must, in prescribed circumstances and in the prescribed manner, provide to the trustees or managers of the other scheme prescribed information relating to the payment.

113B Occupational pension schemes: requirements to refer members to guidance etc

(1) The Secretary of State must make regulations requiring the trustees or managers of an occupational pension scheme to take the steps mentioned in subsections (2) and (3) in relation to an application from a relevant beneficiary—

(a) to transfer any rights accrued under the scheme, or

(b) to start receiving benefits provided by the scheme.

(2) As part of the application process, the trustees or managers must ensure that—

(a) the beneficiary is referred to appropriate pensions guidance, and

(b) the beneficiary is provided with an explanation of the nature and purpose of such guidance.

(3) Before proceeding with the application, the trustees or managers must ensure that the beneficiary has either received appropriate pensions guidance or has opted out of receiving such guidance.

(4) The regulations may—

(a) specify what constitutes appropriate pensions guidance;

(b) make further provision about how the trustees or managers must comply with the duties in subsections (2) and (3) (such as provision about methods of communication and time limits);

(c) make further provision about how, and to whom, a beneficiary may indicate that they have received or opted out of receiving appropriate pensions guidance for the purposes of subsection (3);

(d) specify what the duties of the trustees or managers are in the situation where a beneficiary does not respond to a communication that is made for the purposes of complying with the duty in subsection (3);

(e) provide for exceptions to the duties in subsections (2) and (3) in specified cases;

(f) provide for the Secretary of State or another prescribed person to issue guidance for the purposes of this section, to which trustees or managers must have regard in complying with their duties under the regulations.

(5) In determining what provision to include in the regulations, the Secretary of State must have regard to any rules that are for the time being in force under section 137FB(1A) of the Financial Services and Markets Act 2000.

(6) In this section—

“ relevant beneficiary ”, in relation to a pension scheme, means—
(a)
a member of the scheme, or
(b)
another person of a prescribed description,
who has a right or entitlement to flexible benefits under the scheme;
“ flexible benefits ” has the meaning given by section 74 of the Pension Schemes Act 2015;
“ pensions guidance ” means information or guidance provided by any person in pursuance of the requirements mentioned in section 4 of the Financial Guidance and Claims Act 2018 (information etc about flexible benefits under pension schemes).

114 Additional documents for members etc. and Registrar.

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115 Powers as respects failure to comply with information requirements.

(1) If the trustees or managers of an occupational pension scheme or a personal pension scheme, having made default in complying with regulations under section 113 , 113B or 114(1)(b), fail to make good the default within 14 days after the service on them of a notice requiring them to do so, an order may be made under this subsection.

(2) The Secretary of State may by regulations specify forms for notices under subsection (1).

(3) An order under subsection (1) is an order directing the trustees or managers to make good the default within such time as may be specified in the order.

(4) The power to make such an order shall be exercisable by the appropriate court on the application of any person mentioned in subsection (5).

(5) The persons referred to in subsection (4) are—

(a) the Secretary of State;

(b) any person authorised by the Secretary of State to make an application under this section; and

(6) In this section “ the appropriate court ” means—

(a) in England and Wales, the county court ; and

(b) in Scotland, the sheriff.

(7) An application to the sheriff shall be made by summary application.

(8) An order under this section may provide that all costs (or, in Scotland, expenses) of and incidental to the application shall be borne personally by any of the trustees or managers of the scheme.

116 Regulations as to auditors.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

117 Regulations as to form and content of advertisements.

Regulations may be made relating to the form and content of advertisements and such other material as may be prescribed issued by or on behalf of the trustees or managers of a personal or occupational pension scheme for the purposes of the scheme.

118 Equal access requirements.

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Part VII Insolvency of employers

Chapter I Independent trustees

119 Requirement for independent trustee where employer becomes insolvent etc.

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120 Members’ powers to apply to court to enforce duty under s. 119.

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121 Further provisions as to appointment and powers of independent trustees.

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122 Duty of insolvency practitioner or official receiver to give information to scheme trustees.

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Chapter II Payment by Secretary of State of unpaid scheme contributions

123 Interpretation of Chapter II.

(1) For the purposes of this Chapter, an employer shall be taken to be insolvent if, but only if, in England and Wales—

(a) he has been made bankrupt or has made a composition or arrangement with his creditors;

(b) he has died and his estate falls to be administered in accordance with an order under section 421 of the Insolvency Act 1986; ...

(i) a winding-up order ... is made or a resolution for voluntary winding up is passed with respect to it or the company enters administration ,

(ii) a receiver or manager of its undertaking is duly appointed,

(iii) possession is taken, by or on behalf of the holders of any debentures secured by a floating charge, of any property of the company comprised in or subject to the charge, or

(iv) a voluntary arrangement proposed for the purpose of Part I of the Insolvency Act 1986 is approved under that Part; or

(d) where subsection (2A) is satisfied.

(2) For the purposes of this Chapter, an employer shall be taken to be insolvent if, but only if, in Scotland—

(a) sequestration of his estate is awarded or he executes a trust deed for his creditors or enters into a composition contract;

(b) he has died and a judicial factor appointed under section 11A of the Judicial Factors (Scotland) Act 1889 is required by that section to divide his insolvent estate among his creditors; or

(i) a winding-up order ... is made or a resolution for voluntary winding up is passed with respect to it or the company enters administration ,

(ii) a receiver of its undertaking is duly appointed, or

(iii) a voluntary arrangement proposed for the purpose of Part I of the Insolvency Act 1986 is approved under that Part.

(2A) This subsection is satisfied if—

(a) a request has been made for the first opening of collective proceedings—

(i) based on the insolvency of the employer, as provided for under the laws, regulations and administrative provisions of a member State; and

(ii) involving the partial or total divestment of the employer’s assets and the appointment of a liquidator or a person performing a similar task; and

(b) the competent authority has—

(i) decided to open the proceedings; or

(ii) established that the employer’s undertaking or business has been definitively closed down and the available assets of the employer are insufficient to warrant the opening of the proceedings.

(2B) For the purposes of subsection (2A)—

(a) “liquidator or person performing a similar task” includes the official receiver or an administrator, trustee in bankruptcy, judicial factor, supervisor of a voluntary arrangement, or person performing a similar task,

(b) “competent authority” includes—

(i) a court,

(ii) a meeting of creditors,

(iii) a creditors’ committee,

(iv) the creditors by a decision procedure, and

(v) an authority of a member State empowered to open insolvency proceedings, to confirm the opening of such proceedings or to take decisions in the course of such proceedings.

(2C) An application under section 124 may only be made in respect of a worker who worked or habitually worked in Great Britain in that employment to which the application relates.

(3) In this Chapter—

“employer”, “employment”, “worker” and “worker's contract” and other expressions which are defined in the Employment Rights Act 1996 have the same meaning as in that Act (see further subsections (3A) and (3B));
“ holiday pay ” means—
(a)
pay in respect of holiday actually taken; or
(b)
any accrued holiday pay which under the worker's contract would in the ordinary course have become payable to him in respect of the period of a holiday if his employment with the employer had continued until he became entitled to a holiday;
...

(3A) Section 89 of the Pensions Act 2008 (agency workers) applies for the purposes of this Chapter as it applies for the purposes of Part 1 of that Act.

(3B) References in this Chapter to a worker include references to an individual to whom Part 1 of the Pensions Act 2008 applies as if the individual were a worker because of regulations made under section 98 of that Act; and related expressions are to be read accordingly.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Any reference in this Chapter to the resources of a scheme is a reference to the funds out of which the benefits provided by the scheme are from time to time payable.

124 Duty of Secretary of State to pay unpaid contributions to schemes.

(1) If, on an application made to him in writing by the persons competent to act in respect of an occupational pension scheme or a personal pension scheme, the Secretary of State is satisfied—

(a) that an employer has become insolvent; and

(b) that at the time he did so there remained unpaid relevant contributions falling to be paid by him to the scheme,

then, subject to the provisions of this section and section 125, the Secretary of State shall pay into the resources of the scheme the sum which in his opinion is payable in respect of the unpaid relevant contributions.

(2) In this section and section 125 “ relevant contributions ” means contributions falling to be paid by an employer to an occupational pension scheme or a personal pension scheme, either on his own account or on behalf of a worker ; and for the purposes of this section a contribution shall not be treated as falling to be paid on behalf of a worker unless a sum equal to that amount has been deducted from the pay of the worker by way of a contribution from him.

(3) Subject to subsection (3A), the sum payable under this section in respect of unpaid contributions of an employeron his own account to an occupational pension scheme or a personal pension scheme shall be the least of the following amounts—

(a) the balance of relevant contributions remaining unpaid on the date when he became insolvent and payable by the employeron his own account to the scheme in respect of the 12 months immediately preceding that date;

(b) the amount certified by an actuary to be necessary for the purpose of meeting the liability of the scheme on dissolution to pay the benefits provided by the scheme to or in respect of the workers of the employer;

(c) an amount equal to 10 per cent. of the total amount of remuneration paid or payable to those workers in respect of the 12 months immediately preceding the date on which the employer became insolvent.

(3A) Where the scheme in question is a money purchase scheme, the sum payable under this section by virtue of subsection (3) shall be the lesser of the amounts mentioned in paragraphs (a) and (c) of that subsection

(4) For the purposes of subsection (3)(c), “ remuneration ” includes holiday pay, statutory sick pay, statutory maternity pay under Part V of the Social Security Act 1986 or Part XII of the Social Security Contributions and Benefits Act 1992 and any payment such as is referred to in section 184(2) of the Employment Rights Act 1996 .

(5) Any sum payable under this section in respect of unpaid contributions on behalf of a worker shall not exceed the amount deducted from the pay of the worker in respect of the worker's contributions to the scheme during the 12 months immediately preceding the date on which the employer became insolvent.

(6) In this section “ on his own account ”, in relation to an employer, means on his own account but to fund benefits for, or in respect of, one or more workers .

125 Certification of amounts payable under s. 124 by insolvency officers.

(1) This section applies where one of the officers mentioned in subsection (2) (“the relevant officer”) has been or is required to be appointed in connection with an employer’s insolvency.

(2) The officers referred to in subsection (1) are—

(a) a trustee in bankruptcy;

(b) a liquidator;

(d) a receiver or manager; or

(e) a trustee under a composition or arrangement between the employer and his creditors or under a trust deed for his creditors executed by the employer;

and in this subsection “ trustee ”, in relation to a composition or arrangement, includes the supervisor of a voluntary arrangement proposed for the purposes of and approved under Part I or VIII of the Insolvency Act 1986.

(3) Subject to subsection (5), where this section applies the Secretary of State shall not make any payment under section 124 in respect of unpaid relevant contributions until he has received a statement from the relevant officer of the amount of relevant contributions which appear to have been unpaid on the date on which the employer became insolvent and to remain unpaid; and the relevant officer shall on request by the Secretary of State provide him as soon as reasonably practicable with such a statement.

(4) Subject to subsection (5), an amount shall be taken to be payable, paid or deducted as mentioned in subsection (3)(a) or (c) or (5) of section 124 only if it is so certified by the relevant officer.

(5) If the Secretary of State is satisfied—

(a) that he does not require a statement under subsection (3) in order to determine the amount of relevant contributions that was unpaid on the date on which the employer became insolvent and remains unpaid, or

(b) that he does not require a certificate under subsection (4) in order to determine the amounts payable, paid or deducted as mentioned in subsection (3)(a) or (c) or (5) of section 124,

he may make a payment under that section in respect of the contributions in question without having received such a statement or, as the case may be, such a certificate.

126 Complaint to industrial tribunal.

(1) Any persons who are competent to act in respect of an occupational pension scheme or a personal pension scheme and who have applied for a payment to be made under section 124 into the resources of the scheme may present a complaint to an industrial tribunal that—

(a) the Secretary of State has failed to make any such payment; or

(b) any such payment made by him is less than the amount which should have been paid.

(2) Such a complaint must be presented within the period of three months beginning with the date on which the decision of the Secretary of State on that application was communicated to the persons presenting it or, if that is not reasonably practicable, within such further period as is reasonable.

(3) Where an industrial tribunal finds that the Secretary of State ought to make a payment under section 124, it shall make a declaration to that effect and shall also declare the amount of any such payment which it finds that the Secretary of State ought to make.

127 Transfer to Secretary of State of rights and remedies.

(1) Where in pursuance of section 124 the Secretary of State makes any payment into the resources of an occupational pension scheme or a personal pension scheme in respect of any contributions to the scheme, any rights and remedies in respect of those contributions belonging to the persons competent to act in respect of the scheme shall, on the making of the payment, become rights and remedies of the Secretary of State.

(2) Where the Secretary of State makes any such payment as is mentioned in subsection (1) and the sum (or any part of the sum) falling to be paid by the employer on account of the contributions in respect of which the payment is made constitutes—

(a) a preferential debt within the meaning of the Insolvency Act 1986 for the purposes of any provision of that Act (including any such provision as applied by an order made under that Act) or any provision of the Companies Acts (as defined in section 2(1) of the Companies Act 2006) ; or

(b) a preferred debt within the meaning of the Bankruptcy (Scotland) Act 2016 for the purposes of any provision of that Act (including any such provision as applied by section 11A of the Judicial Factors (Scotland) Act 1889),

then, without prejudice to the generality of subsection (1), there shall be included among the rights and remedies which become rights and remedies of the Secretary of State in accordance with that subsection any right arising under any such provision by reason of the status of that sum (or that part of it) as a preferential or preferred debt.

(3) In computing for the purposes of any provision referred to in subsection (2)(a) or (b) the aggregate amount payable in priority to other creditors of the employer in respect of—

(a) any claim of the Secretary of State to be so paid by virtue of subsection (2); and

(b) any claim by the persons competent to act in respect of the scheme,

any claim falling within paragraph (a) shall be treated as if it were a claim of those persons; but the Secretary of State shall be entitled, as against those persons, to be so paid in respect of any such claim of his (up to the full amount of the claim) before any payment is made to them in respect of any claim falling within paragraph (b).

Chapter III Priority in bankruptcy

128 Priority in bankruptcy etc.

Schedule 4 shall have effect for the purposes of paragraph 8 of Schedule 6 to the Insolvency Act 1986 and paragraph 1 of schedule 3 to the Bankruptcy (Scotland) Act 2016 (by virtue of which sums to which Schedule 4 to this Act applies are preferential or, as the case may be, preferred debts in cases of insolvency).

Part VIII Relationship between requirements and scheme rules

129 Overriding requirements.

(1) Subject to subsection (2), the provisions of Chapters 2 and 3 of Part 4, Chapters 1 and 2 of Part 4ZA , Chapters I and II of Part IVA, ... section 110(1), ... and any regulations made ... under any of those Chapters or section 113 or 114 ... override any provision of a scheme to which they apply to the extent that it conflicts with them.

(2) Chapter II of Part IV (as it applies to occupational pension schemes), and Chapter III of that Part do not override a protected provision of a scheme ....

(3) In subsection (2) “ protected provision ” means—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) any provision of a scheme which is included in it for the purpose of effecting a transfer of rights or liabilities authorised by regulations under section 20(1);

(d) any provision of a scheme to the extent that it deals with commutation, suspension or forfeiture of the whole or part of a pension; and

(e) any provision of a scheme whereby, as respects so much of a widow's, widower’s or surviving civil partner's pension as exceeds the guaranteed minimum pension—

(i) no pension or a pension at a reduced rate is payable if the earner and the widow, widower or surviving civil partner married or, as the case may be, formed a civil partnership not more than six months before the earner’s death;

(ii) the whole or any part of the pension is not paid to the widow, widower or surviving civil partner , but instead comparable benefits are provided for one or more dependants of the deceased earner; or

(iii) no pension, or a pension at a reduced rate, is payable to the widow, widower or surviving civil partner (or, where a provision such as is mentioned in sub-paragraph (ii) operates, to another dependant of the deceased earner) who was more than ten years younger than the deceased earner.

(4) For the purposes of the application of Chapter II of Part IV to schemes which are not contracted-out, subsection (3) shall have effect with the omission—

(a) from paragraph (c), of the words from “authorised” to the end; and

(b) from paragraph (e), of the words from “as respects” to “guaranteed minimum pension”.

130 Extra-statutory benefits.

It is hereby declared that—

(a) nothing in Part III precludes an occupational pension scheme from providing benefits that are more favourable than those required for contracting-out purposes and, in particular, nothing in section 16(3) is to be taken as preventing the scheme from providing increases above the alternative minima there mentioned; and

(b) nothing in the provisions of Chapter 2 of Part 4 or Chapter 1 or 2 of Part 4ZA precludes a scheme from being framed or managed more favourably to beneficiaries than is called for by those provisions.

131 Relationship of preservation requirements and scheme rules.

It is hereby declared that nothing in Chapter I of Part IV—

(a) applies with direct effect to any scheme, or to the rights or liabilities of any person in, under or by virtue of a scheme; or

(b) precludes a scheme from being so framed as to provide benefits on any ampler scale, or (subject to any express provision made in that Chapter) payable at any earlier time or otherwise more favourable to beneficiaries, than is called for by the preservation requirements.

132 Duty to bring schemes into conformity with indirectly-applying requirements.

Where the rules of an occupational pension scheme to which the preservation requirements, ... ... apply do not comply with those requirements it shall be the responsibility of—

(a) the trustees and managers of the scheme; or

(b) in the case of a public service pension scheme, the Minister, government department or other person or body concerned with its administration,

to take such steps as are open to them for bringing the rules of the scheme into conformity with those requirements.

133 Advice of the Board as to conformity of schemes with requirements.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

134 Determination of questions whether schemes conform with requirements.

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135 Persons competent to make applications under s. 134.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IX Modification and winding up of schemes

Modification

136 Applications to the Board to modify schemes (other than public service schemes).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

137 Persons competent to make applications under s. 136.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

138 Further provisions concerning the Board’s powers under s. 136.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

139 Other functions of the Board as respects modification of schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

140 Effect of orders under ss. 136 and 139.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

141 Modification of public service schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Winding up

142 Powers of the Board to wind up schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

143 Winding up of public service schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

144 Deficiencies in the assets of a scheme on winding up.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part X Investigations: the Pensions Ombudsman

145 The Pensions Ombudsman.

(1) For the purpose of conducting investigations in accordance with this Part or any corresponding legislation having effect in Northern Ireland there shall be a commissioner to be known as the Pensions Ombudsman.

(2) The Pensions Ombudsman shall be appointed by the Secretary of State and shall hold and vacate office upon such terms and conditions as the Secretary of State may think fit.

(3) The Pensions Ombudsman may resign or be removed from office in accordance with those terms and conditions.

(4A) The Pensions Ombudsman may (with the approval of the Secretary of State as to numbers) appoint such persons to be employees of his as he thinks fit, on such terms and conditions as to remuneration and other matters as the Pensions Ombudsman may with the approval of the Secretary of State determine.

(4B) The Secretary of State may, on such terms as to payment by the Pensions Ombudsman as the Secretary of State thinks fit, make available to the Pensions Ombudsman such additional staff and such other facilities as he thinks fit.

(4C) Any function of the Pensions Ombudsman, other than the determination of complaints made and disputes referred under this Part, may be performed by any—

(a) employee appointed by the Pensions Ombudsman under subsection (4A), or

(b) member of staff made available to him by the Secretary of State under subsection (4B),

who is authorised for that purpose by the Pensions Ombudsman.

(5) The Secretary of State may—

(a) pay to or in respect of the Pensions Ombudsman such amounts by way of remuneration, compensation for loss of office, pension, allowances and gratuities, or by way of provision for any such benefits, as the Secretary of State may determine ...; and

(b) reimburse him in respect of any expenses incurred by him in the performance of his functions.

(6) The Pensions Ombudsman shall prepare a report on the discharge of his functions for each financial year, and shall submit it to the Secretary of State as soon as practicable afterwards.

(7) The Secretary of State shall arrange for the publication of each report submitted to him under subsection (6).

(8) As soon as is reasonably practicable, the Pensions Ombudsman shall send to the Comptroller and Auditor General a statement of the Pensions Ombudsman’s accounts in respect of a financial year.

(9) The Comptroller and Auditor General shall—

(a) examine, certify and report on a statement received under this section; and

(b) send a copy of the statement and the report to the Secretary of State who shall lay them before Parliament.

(10) In this section “financial year” means a period of 12 months ending with 31st March.

145A Deputy Pensions Ombudsmen

(1) The Secretary of State may appoint one or more persons to act as a deputy to the Pensions Ombudsman (“a Deputy Pensions Ombudsman”).

(2) Any such appointment is to be upon such terms and conditions as the Secretary of State thinks fit.

(3) A Deputy Pensions Ombudsman—

(a) is to hold and vacate office in accordance with the terms and conditions of his appointment, and

(b) may resign or be removed from office in accordance with those terms and conditions.

(4) A Deputy Pensions Ombudsman may perform the functions of the Pensions Ombudsman—

(a) during any vacancy in that office,

(b) at any time when the Pensions Ombudsman is for any reason unable to discharge his functions, or

(5) References to the Pensions Ombudsman in relation to the performance of his functions are accordingly to be construed as including references to a Deputy Pensions Ombudsman in relation to the performance of those functions.

(6) The Secretary of State may—

(a) pay to or in respect of a Deputy Pensions Ombudsman such amounts—

(i) by way of remuneration, compensation for loss of office, pension, allowances and gratuities, or

(ii) by way of provision for any such benefits,

as the Secretary of State may determine, and

(b) reimburse the Pensions Ombudsman in respect of any expenses incurred by a Deputy Pensions Ombudsman in the performance of any of the Pensions Ombudsman’s functions.

146 Functions of the Pensions Ombudsman.

(1) The Pensions Ombudsman may investigate and determine the following matters —

(a) a complaint made to him by or on behalf of an actual or potential beneficiary of an occupational or personal pension scheme who alleges that he has sustained injustice in consequence of maladministration in connection with any act or omission of a person responsible for the management of the scheme,

(b) a complaint made to him—

(i) by or on behalf of a person responsible for the management of an occupational pension scheme who in connection with any act or omission of another person responsible for the management of the scheme, alleges maladministration of the scheme, or

(ii) by or on behalf of the trustees or managers of an occupational pension scheme who in connection with any act or omission of any trustee or manager of another such scheme, allege maladministration of the other scheme,

and in any case falling within sub-paragraph (ii) references in this Part to the scheme to which the complaint relates are references to the other scheme referred to in that sub-paragraph ,

(ba) a complaint made to him by or on behalf of an independent trustee of a trust scheme who, in connection with any act or omission which is an act or omission either—

(i) of trustees of the scheme who are not independent trustees, or

(ii) of former trustees of the scheme who were not independent trustees,

alleges maladministration of the scheme,

(i) a person responsible for the management of the scheme, and

(ii) an actual or potential beneficiary,

and which is referred to him by or on behalf of the actual or potential beneficiary, and

(d) any dispute of fact or law ... between the trustees or managers of an occupational pension scheme and—

(i) another person responsible for the management of the scheme, or

(ii) any trustee or manager of another such scheme,

and in a case falling within sub-paragraph (ii) references in this Part to the scheme to which the reference relates are references to each of the schemes,

(e) any dispute not falling within paragraph (f) between different trustees of the same occupational pension scheme,

(f) any dispute, in relation to a time while section 22 of the Pensions Act 1995 (circumstances in which Regulatory Authority may appoint an independent trustee) applies in relation to an occupational pension scheme, between an independent trustee of the scheme appointed under section 23(1) of that Act and either—

(i) other trustees of the scheme, or

(ii) former trustees of the scheme who were not independent trustees appointed under section 23(1) of that Act, and

(g) any question relating, in the case of an occupational pension scheme with a sole trustee, to the carrying out of the functions of that trustee.

(1A) The Pensions Ombudsman shall not investigate or determine any dispute or question falling within subsection (1)(c) to (g) unless it is referred to him—

(a) in the case of a dispute falling within subsection (1)(c), by or on behalf of the actual or potential beneficiary who is a party to the dispute,

(b) in the case of a dispute falling within subsection (1)(d), by or on behalf of any of the parties to the dispute,

(c) in the case of a dispute falling within subsection (1)(e), by or on behalf of at least half the trustees of the scheme,

(d) in the case of a dispute falling within subsection (1)(f), by or on behalf of the independent trustee who is a party to the dispute,

(e) in the case of a question falling within subsection (1)(g), by or on behalf of the sole trustee.

(1B) For the purposes of this Part, any reference to or determination by the Pensions Ombudsman of a question falling within subsection (1)(g) shall be taken to be the reference or determination of a dispute.

(2) Complaints and references made to the Pensions Ombudsman must be made to him in writing.

(3) For the purposes of this Part, the following persons (subject to subsection (4)) are responsible for the management of an occupational pension scheme or a personal pension scheme —

(a) the trustees or managers, and

(b) the employer;

but, in relation to a person falling within one of those paragraphs, references in this Part to another person responsible for the management of the same scheme are to a person falling within the other paragraph.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Regulations may provide that, subject to any prescribedmodifications or exceptions, this Part shall apply in the case of an occupational or personal pension scheme in relation to any prescribed person or body of persons where the person or body—

(a) is not a trustee or manager or employer, but

(b) is concerned with the financing or administration of, or the provision of benefits under, the scheme,

as if for the purposes of this Part he were a person responsible for the management of the scheme

(4A) For the purposes of subsection (4) a person or body of persons is concerned with the administration of an occupational or personal pension scheme where the person or body is responsible for carrying out an act of administration concerned with the scheme.

(5) The Pensions Ombudsman may investigate a complaint or dispute notwithstanding that it arose, or relates to a matter which arose, before 1st October 1990 (the date on which the provisions under which his office was constituted came into force).

(6) The Pensions Ombudsman shall not investigate or determine a complaint or dispute—

(a) if, before the making of the complaint or the reference of the dispute—

(i) proceedings in respect of the matters which would be the subject of the investigation have been begun in any court or employment tribunal, and

(ii) those proceedings are proceedings which have not been discontinued or which have been discontinued on the basis of a settlement or compromise binding all the persons by or on whose behalf the complaint or reference is made;

(b) if the scheme is of a description which is excluded from the jurisdiction of the Pensions Ombudsman by regulations under this subsection; or

(c) if and to the extent that the complaint or dispute, or any matter arising in connection with the complaint or dispute, is of a description which is excluded from the jurisdiction of the Pensions Ombudsman by regulations under this subsection.

(7) The persons who, for the purposes of this Part are actual or potential beneficiaries in relation to a scheme are—

(a) a member of the scheme,

(b) the widow, widower or surviving civil partner , or any surviving dependant, of a deceased member of the scheme;

(ba) a person who is entitled to a pension credit as against the trustees or managers of the scheme;

(bb) a person who has given notice in accordance with section 8 of the Pensions Act 2008 (right to opt out of membership of an automatic enrolment scheme);

(i) whether a person who claims to be such a person as is mentioned in paragraph (a), (b) , (ba) or (bb) is such a person, or

(ii) whether a person who claims to be entitled to become a member of the scheme is so entitled,

the person so claiming.

(8) In this Part—

“ employer ”, in relation to a pension scheme, includes a person—
(a)
who is or has been an employer in relation to the scheme, or
(b)
who is or has been treated under section 181(2) as an employer in relation to the scheme for the purposes of any provision of this Act, or under section 176(2) of the Pension Schemes (Northern Ireland) Act 1993 as an employer in relation to the scheme for the purposes of any provision of that Act;
“ independent trustee ”, in relation to a scheme, means—
(a)
a trustee of the scheme appointed under section 23(1) of the Pensions Act 1995 (appointment of independent trustee by the Regulatory Authority) ,
(b)
a person appointed under section 7(1) of that Act to replace a trustee falling within paragraph (a) or this paragraph;
“ member ”, in relation to a pension scheme, includes a person—
(a)
who is or has been in pensionable service under the scheme, or
(b)
who is or has been treated under section 181(4) as a member in relation to the scheme for the purposes of any provision of this Act or under section 176(3) of the Pension Schemes (Northern Ireland) Act 1993 as a member in relation to the scheme for the purposes of any provision of that Act;
“ Northern Ireland public service pension scheme ” means a public service pension scheme within the meaning of section 176(1) of that Act;
“ pensionable service ” in this subsection includes pensionable service as defined in section 176(1) of that Act;
“ trustees or managers ”, in relation to a pension scheme which is a public service pension scheme or a Northern Ireland public service pension scheme, includes the scheme’s administrators.

147 Death, insolvency or disability of authorised complainant.

(1) Where an actual or potential beneficiary dies or is a minor or is otherwise unable to act for himself, then, unless subsection (3) applies—

(a) any complaint or dispute (whenever arising) which the actual or potential beneficiary might otherwise have made or referred under this Part may be made or referred by the appropriate person, and

(b) anything in the process of being done by or in relation to the actual or potential beneficiary under or by virtue of this Part may be continued by or in relation to the appropriate person,

and any reference in this Part, except this section, to an actual or potential beneficiary shall be construed as including a reference to the appropriate person.

(2) For the purposes of subsection (1) “ the appropriate person ” means—

(a) where the actual or potential beneficiary has died, his personal representatives; or

(b) in any other case, a member of his family, or some body or individual suitable to represent him.

(3) Where a person is acting as an insolvency practitioner in relation to a person by whom, or on whose behalf, a complaint or reference has been made under this Part , investigations under this Part shall be regarded for the purposes of the Insolvency Act 1986 and the Bankruptcy (Scotland) Act 2016 as legal proceedings.

(4) In this section “ acting as an insolvency practitioner ” shall be construed in accordance with section 388 of the Insolvency Act 1986, but disregarding subsection (5) of that section (exclusion of official receiver).

148 Staying court proceedings where a complaint is made or a dispute is referred.

(1) This section applies where—

(a) a complaint has been made or a dispute referred to the Pensions Ombudsman; and

(b) any party to the investigation subsequently commences any legal proceedings in any court against any other party to the investigation in respect of any of the matters which are the subject of the complaint or dispute.

(2) In England and Wales, where this section applies any party to the legal proceedings may at any time after acknowledgement of service, and before delivering any pleadings or taking any other step in the proceedings, apply to that court to stay the proceedings.

(3) In Scotland, where this section applies any party to the legal proceedings may—

(a) if the proceedings are in the Court of Session, at any time—

(i) after appearance has been entered but before defences have been lodged or any other step in the proceedings has been taken; or

(ii) (in procedure by petition) after intimation and service but before answers have been lodged or any other step in the proceedings has been taken; and

(b) if the proceedings are in the sheriff court, at any time—

(i) after notice has been given of intention to defend but before defences have been lodged or any other step in the proceedings has been taken; or

(ii) (in summary cause procedure) after appearance has been made, or notice of intention to appear has been lodged, but before any defence has been stated or any other step in the proceedings has been taken,

apply to the court for a sist of process.

(4) On an application under subsection (2) or (3) the court may make an order staying or, in Scotland, sisting the proceedings if it is satisfied—

(a) that there is no sufficient reason why the matter should not be investigated by the Pensions Ombudsman; and

(b) that the applicant was at the time when the legal proceedings were commenced and still remains ready and willing to do all things necessary to the proper conduct of the investigation.

(5) For the purposes of this section the parties to an investigation are—

(a) the person by whom, or on whose behalf, the complaint or reference has been made,

(b) any person responsible for the management of the scheme to which the complaint or reference relates

(ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) any person claiming under a person falling within paragraphs (a) to (c).

149 Procedure on an investigation.

(1) Where the Pensions Ombudsman proposes to conduct an investigation into a complaint made or dispute referred under this Part, he shall give—

(a) any person (other than the person by whom, or on whose behalf, the complaint or reference was made) responsible for the management of the scheme to which the complaint or reference relates , and

(b) any other person against whom allegations are made in the complaint or reference,

an opportunity to comment on any allegations contained in the complaint or reference.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The Secretary of State may make rules with respect to the procedure which is to be adopted in connection with the making of complaints, the reference of disputes, and the investigation of complaints made and disputes referred, under this Part.

(3) The rules may include provision—

(a) requiring any oral hearing held in connection with such an investigation to take place in public, except in such cases as may be specified in the rules; ...

(b) as to the persons entitled to appear and be heard on behalf of parties to an investigation, as defined in section 148(5); and

(ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) for the payment by the Ombudsman of such travelling and other allowances (including compensation for loss of remunerative time) as the Secretary of State may determine, to—

(i) actual or potential beneficiaries of a scheme to which a complaint or reference relates, or

(ii) persons appearing and being heard on behalf of such actual or potential beneficiaries,

who attend at the request of the Ombudsman any oral hearing held in connection with an investigation into the complaint or dispute. ...

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subject to any provision made by the rules, the procedure for conducting such an investigation shall be such as the Pensions Ombudsman considers appropriate in the circumstances of the case; and he may, in particular, obtain information from such persons and in such manner, and make such inquiries, as he thinks fit.

(5) The Pensions Ombudsman may disclose any information which he obtains for the purposes of an investigation under this Part to any person to whom subsection (6) applies, if the Ombudsman considers that the disclosure would enable or assist that person to discharge any of his functions.

(6) This subsection applies to the following—

(a) the Regulatory Authority,

(b) the Board of the Pension Protection Fund,

(ba) the Ombudsman for the Board of the Pension Protection Fund,

(d) any department of the Government (including the government of Northern Ireland),

(e) the Financial Conduct Authority,

(ea) the Prudential Regulation Authority,

(eb) the Bank of England (acting otherwise than in its capacity as the Prudential Regulation Authority) ,

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h) a person appointed under—

(i) Part 14 of the Companies Act 1985,

(ii) section 167 of the Financial Services and Markets Act 2000,

(iii) subsection (3) or (5) of section 168 of that Act, or

(iv) section 284 of that Act,

to conduct an investigation;

(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(k) a body designated under section 326(1) of the Financial Services and Markets Act 2000; ...

(l) a recognised investment exchange , recognised clearing house, EEA central counterparty , third country central counterparty, recognised CSD, EEA CSD or third country CSD (as defined by section 285 of that Act).

(n) a person who, in a member State other than the United Kingdom, has functions corresponding to functions of the Pensions Ombudsman.

(o) the body corporate mentioned in paragraph 2 of Schedule 17 to the Financial Services and Markets Act 2000 (the scheme operator of the ombudsman scheme);

(p) an ombudsman as defined in paragraph 1 of that Schedule (interpretation).

(7) The Secretary of State may by order—

(a) amend subsection (6) by adding any person or removing any person for the time being specified in that subsection, or

(b) restrict the circumstances in which, or impose conditions subject to which, disclosure may be made to any person for the time being specified in that subsection.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

150 Investigations: further provisions.

(1) For the purposes of an investigation under this Part or under any corresponding legislation having effect in Northern Ireland, the Pensions Ombudsman may require—

(a) any person responsible for the management of the scheme to which the complaint or reference relates , or

(b) any other person who, in his opinion is able to furnish information or produce documents relevant to the investigation,

to furnish any such information or produce any such documents.

(2) For the purposes of any such investigation the Pensions Ombudsman shall have the same powers as the court in respect of the attendance and examination of witnesses (including the administration of oaths and affirmations and the examination of witnesses abroad) and in respect of the production of documents.

(3) No person shall be compelled for the purposes of any such investigation to give any evidence or produce any document which he could not be compelled to give or produce in civil proceedings before the court.

(4) If any person without lawful excuse obstructs the Pensions Ombudsman in the performance of his functions or is guilty of any act or omission in relation to an investigation under this Part which, if that investigation were a proceeding in the court, would constitute contempt of court, the Pensions Ombudsman may certify the offence to the court.

(5) Where an offence is certified under subsection (4) the court may inquire into the matter and, after hearing any witnesses who may be produced against or on behalf of the person charged with the offence and hearing any statement that may be offered in defence, deal with him in any manner in which the court could deal with him if he had committed the like offence in relation to the court.

(6) To assist him in an investigation, the Pensions Ombudsman may obtain advice from any person who in his opinion is qualified to give it and may pay to any such person such fees or allowances as he may with the approval of the Treasury determine.

(7) The Pensions Ombudsman may refer any question of law arising for determination in connection with a complaint or dispute to the High Court or, in Scotland, the Court of Session.

(8) In this section “ the court ” means—

(a) in England and Wales, the county court ;

(b) in Scotland, the sheriff.

(9) Subsections (4) and (5) shall be construed, in their application to Scotland, as if contempt of court were categorised as an offence in Scots law.

151 Determinations of the Pensions Ombudsman.

(1) Where the Pensions Ombudsman has conducted an investigation under this Part he shall send a written statement of his determination of the complaint or dispute in question—

(a) to the person by whom, or on whose behalf, the complaint or reference was made, and

(b) to any person (if different) responsible for the management of the scheme to which the complaint or reference relates ...

and any such statement shall contain the reasons for his determination.

(2) Where the Pensions Ombudsman makes a determination under this Part or under any corresponding legislation having effect in Northern Ireland, he may direct any person responsible for the management of the scheme to which the complaint or reference relates to take, or refrain from taking, such steps as he may specify in the statement referred to in subsection (1) or otherwise in writing.

(3) Subject to subsection (4), the determination by the Pensions Ombudsman of a complaint or dispute, and any direction given by him under subsection (2), shall be final and binding on—

(a) the person by whom, or on whose behalf, the complaint or reference was made,

(b) any person (if different) responsible for the management of the scheme to which the complaint or reference relates, and

(ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An appeal on a point of law shall lie to the High Court or, in Scotland, the Court of Session from a determination or direction of the Pensions Ombudsman at the instance of any person falling within paragraphs (a) to (c) of subsection (3).

(5) Any determination or direction of the Pensions Ombudsman shall be enforceable—

(a) in England and Wales, in the county court as if it were a judgment or order of that court, and

(b) in Scotland, in like manner as an extract registered decree arbitral bearing warrant for execution issued by the sheriff court of any sheriffdom in Scotland.

(6) If the Pensions Ombudsman considers it appropriate to do so in any particular case, he may publish in such form and manner as he thinks fit a report of any investigation under this Part and of the result of that investigation.

(7) For the purposes of the law of defamation, the publication of any matter by the Pensions Ombudsman—

(a) in submitting or publishing a report under section 145(6) or subsection (6) of this section

(aa) in disclosing any information under section 149(5) , or

(b) in sending to any person a statement under subsection (1) or a direction under subsection (2),

shall be absolutely privileged.

151A Interest on late payment of benefit

Where under this Part the Pensions Ombudsman directs a person responsible for the management of an occupational or personal pension scheme to make any payment in respect of benefit under the scheme which, in his opinion, ought to have been paid earlier, his direction may also require the payment of interest at the prescribed rate

152 Power to make special county court rules.

(1) The Secretary of State may make rules—

(a) regulating the practice, and the forms of proceedings, which are to be followed in the county court in any proceedings under or by virtue of this Part; and

(b) prescribing the scales of costs to be paid in connection with any such proceedings.

(2) Without prejudice to the generality of subsection (1), rules under this section may, to any extent and with or without modifications, apply any rules of court to proceedings under or by virtue of this Part.

Part XI General and miscellaneous provisions

Modification powers

153 Power to modify certain provisions of this Act.

(1) The Secretary of State may by regulations direct that Chapters 2 and 3 of Part 4 and Chapter 1 of Part 4ZA ... shall have effect, in such cases as he may specify in the regulations, subject to such modifications as he may specify.

(2) Regulations may modify Chapter I of Part IV—

(a) in its application to cases where an earner is for the time being, or has been, employed in pensionable service under, or in contracted-out employment by reference to, different schemes applying to the same employment;

(b) in such manner as the Secretary of State thinks fit for securing that the preservation requirements include requirements for provision to be made in a scheme as to the preservation of a member’s benefit in the event of the scheme being wound up;

(c) without prejudice to paragraph (a) or (b), so that the preservation requirements apply with such modifications and exceptions as the Secretary of State considers to be necessary for particular cases or classes of case;

and regulations under paragraph (a) may relate to service under or, as the case may be, by reference to different schemes at the same time, or at different times.

[(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) The Secretary of State may make regulations modifying ... section 129 (so far as it applies to that Chapter) or section 144, in their application—

(a) to any occupational pension scheme which applies to earners in employments under different employers;

(b) to any occupational pension scheme of which there are no members who are in pensionable service under the scheme; or

(c) to any case where a partnership is the employer, or one of the employers, in relation to an occupational pension scheme; ...

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The Secretary of State may by order provide that any enactment in Chapter II of Part VII which is specified in the order—

(a) shall not apply to persons or to employments of such classes as may be prescribed in the order; or

(b) shall apply to persons or employments of such classes as may be so prescribed subject, but without prejudice to paragraph (a), to such exceptions or modifications as may be so prescribed;

and in this subsection “ employments ” has the same meaning as in that Chapter.

154 Application of enactments as respects personal pension schemes.

(1) Regulations may provide that any provision of this Act or of sections 22 to 26 and 40 of the Pensions Act 1995 which relates to occupational pension schemes (other than a provision to which subsection (2) applies) shall have effect in relation to personal pension schemes subject to prescribedmodifications.

(2) This subsection applies to section 66, section 111 so far as it relates to occupational pension schemes, (and Part VIII and section 153 so far as they have effect for the purposes of section 111 as it so relates), sections 117, 123 to 127, 155, 157, 160 and 161.

Information about schemes

155 Requirement to give information to the Secretary of State or the Board for the purposes of certain provisions.

Regulations may require the furnishing by prescribed persons to the Secretary of State or the Inland Revenue ... of such information as he or they require for the purposes of ... Part III , section 111 (and Part VIII and section 153 so far as they have effect for the purposes of section 111) and section 117 .

156 Information for purposes of contracting-out.

(1) The Secretary of State or the Inland Revenue may give to the trustees or managers of an occupational pension scheme or a personal pension scheme which was an appropriate scheme before the first abolition date such information as appears to the Secretary of State or Inland Revenue appropriate to give to them for the purpose of enabling them to comply with their obligations under Part III.

(2) The Secretary of State or Inland Revenue may also give to such persons as may be prescribed any information that they could give under subsection (1) to trustees or managers of a scheme.

157 Power of Secretary of State to obtain information in connection with applications under s. 124.

(1) Where an application is made to the Secretary of State under section 124 in respect of contributions to an occupational pension scheme or personal pension scheme falling to be made, by an employer, the Secretary of State may require—

(a) the employer to provide him with such information as the Secretary of State may reasonably require for the purpose of determining whether the application is well founded; and

(b) any person having the custody or control of any relevant records or other documents to produce for examination on behalf of the Secretary of State any such document in that person’s custody or under his control which is of such a description as the Secretary of State may require.

(2) Any such requirement shall be made in writing given to the person on whom the requirement is imposed and may be varied or revoked by a subsequent notice so given.

(3) If a person refuses or wilfully neglects to furnish any information or produce any document which he has been required to furnish or produce by a notice under this section he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4) If a person, in purporting to comply with a requirement of a notice under this section, knowingly or recklessly makes any false statement, he shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(5) This section shall be construed as if it were in Chapter II of Part VII.

158 Disclosure of information between government departments etc.

(1) No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—

(a) to the Secretary of State,

(b) to the Department of Health and Social Services for Northern Ireland, or

(c) to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 157 and 161) or of any corresponding enactment of Northern Ireland legislation.

(1A) No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—

(a) to the Secretary of State,

(b) to the Department of Health and Social Services for Northern Ireland, or

in connection with the operation of this Act or of any corresponding enactment of Northern Ireland legislation.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In relation to persons who are carrying on or have carried on wholly or partly in the United Kingdom a trade, profession or vocation income from which is chargeable to tax under Part 2 of the Income Tax (Trading and Other Income) Act 2005 or Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade, profession or vocation, but sufficient information may also be given to identify the persons concerned.

(5) Subsections (1) and (1A) extend only to disclosure by or under the authority of the Inland Revenue.

(6) ... , information which is the subject of disclosure to any person by virtue of subsection (1) or (1A) , ... shall not be further disclosed to any other person, except where the further disclosure is made—

(a) to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or

(b) for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 157 and 161); or

(c) for the purposes of Chapter II of Part I of the Social Security Act 1998 or any corresponding provisions of Northern Ireland legislation; ... or

(ca) for the purposes of Part II of the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 or any corresponding provisions of Northern Ireland legislation.

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) In this section “ Revenue and Customs officials ” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

158A Other disclosures by the Secretary of State.

(1) The Secretary of State may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on him or on persons employed in the Department for Work and Pensions , disclose any regulated information to any person specified in the first column of the following Table if he considers that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.

TABLE

the Pensions Act 1995, if he considers that the disclosure would enable or assist the person to discharge the corresponding functions specified in the table.">

Persons	Functions
. . .	. . .
The Bank of England.	Any of its functions , apart from its functions as the Prudential Regulation Authority .
The Financial Conduct Authority	Any of its functions.
The Prudential Regulation Authority	Any of its functions.
The Regulatory Authority.	Functions under this Act , the Pensions Act 1995, the Welfare Reform and Pensions Act 1999 or the Pensions Act 2004 or any enactment in force in Northern Ireland corresponding to any of those enactments.
The Pensions Ombudsman.	Functions conferred by or by virtue of this Act or any enactment in force in Northern Ireland corresponding to it.
The Board of the Pension Protection Fund.	Functions conferred by or by virtue of Part 2 of the Pensions Act 2004 or any enactment in force in Northern Ireland corresponding to that Part.
The Ombudsman for the Board of the Pension Protection Fund.	Functions conferred by or by virtue of Part 2 of the Pensions Act 2004 or any enactment in force in Northern Ireland corresponding to that Part.
A person appointed under— (a) section 167 of the Financial Services and Markets Act 2000, (b) subsection (3) or (5) of section 168 of that Act, or (c) section 284 of that Act, to conduct an investigation.	Functions in relation to that investigation
A body designated under section 326(1) of the Financial Services and Markets Act 2000.	Functions in its capacity as a body designated under that section.
A recognised investment exchange , recognised clearing house, EEA central counterparty, third country central counterparty, recognised CSD, EEA CSD or third country CSD (as defined by section 285 of that Act).	Functions in its capacity as an exchange , clearing house or central securities depository recognised under that Act or as an EEA central counterparty or EEA CSD authorised by the competent authority of the EEA State in which it is established, or as a third country central counterparty or third country CSD recognised by the European Securities and Markets Authority established by Regulation (EU) No 1095/2010 .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .

(1AA) In subsection (1), “ regulated information ” means information received by the Secretary of State in connection with his functions under—

(a) this Act,

(b) the Pensions Act 1995, or

other than information supplied to him under section 235(2) of, or paragraph 2 of Schedule 10 to, the Pensions Act 2004 (supply of information for retirement planning purposes etc ).

(1A) The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.

(2) The Secretary of State may by order—

(a) amend the Table in subsection (1) by—

(i) adding any person exercising regulatory functions and specifying functions in relation to that person,

(ii) removing any person for the time being specified in the Table, or

(iii) altering the functions for the time being specified in the Table in relation to any person, or

(b) restrict the circumstances in which, or impose conditions subject to which, disclosure may be made to any person for the time being specified in the Table

Avoidance of certain transactions and provisions

159 Inalienability of guaranteed minimum pension ....

(1) Where—

(a) a person is entitled or prospectively entitled to a guaranteed minimum pension under an occupational pension scheme ... ; and

(b) his entitlement is in respect of his or another person’s service in employment which was contracted-out by reference to that scheme;

then—

(i) every assignment of or charge on that pension ... , and

(ii) every agreement to assign or charge that pension ... ,

shall be void.

(2) In subsection (1), the references to assignments of and agreements to assign a guaranteed minimum pension do not include references to any assignment of or agreement to assign a policy of insurance or annuity contract in accordance with conditions prescribed by regulations under section 19(4)(b).

(3) Subsection (1) has effect whether or not the assignment, charge or agreement was made at a time when the employment was contracted-out employment or the scheme was a contracted-out scheme in relation to the employment.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A) Where a person is entitled or prospectively entitled as is mentioned in subsection (1), no order shall be made by any court the effect of which would be that he would be restrained from receiving anything the assignment of which is or would be made void by that subsection.

(4B) Subsection (4A) does not prevent the making of an attachment of earnings order under the Attachment of Earnings Act 1971.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) In the application of this section to Scotland—

(a) references to assignment shall be construed as references to assignation and “ assign ” shall be construed accordingly; and

(b) the reference to a person’s bankruptcy shall be construed as a reference to the sequestration of his estate or the appointment on his estate of a judicial factor under section 41 of the Solicitors (Scotland) Act 1980.

159A No forfeiture on bankruptcy of rights under personal pension schemes.

(1) A person’s rights under a personal pension scheme cannot be forfeited by reference to his bankruptcy.

(2) For the purposes of this section—

(a) a person shall be treated as having a right under a personal pension scheme where—

(i) he is entitled to a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 (sharing of rights on divorce etc. or on dissolution etc. of a civil partnership ),

(ii) he is so entitled as against the person responsible for the scheme (within the meaning of Chapter I of Part IV of that Act), and

(iii) the person so responsible has not discharged his liability in respect of the credit; and

(b) forfeiture shall be taken to include any manner of deprivation or suspension.

160 Terms of contracts of service or schemes restricting choice to be void.

(1) Subject to such exceptions as may be prescribed—

(a) any term of a contract of service (whenever made) or any rule of a personal or occupational pension scheme to the effect that an employed earner must be a member—

(i) of a personal or occupational pension scheme,

(ii) of a particular personal or occupational pension scheme, or

(iii) of one or other of a number of particular personal or occupational pension schemes,

shall be void; and

(b) any such term or rule to the effect that contributions shall be paid by or in respect of an employed earner—

(i) to a particular personal or occupational pension scheme of which the earner is not a member, or

(ii) to one or other of a number of personal or occupational pension schemes of none of which he is a member,

shall be unenforceable for so long as he is not a member of the scheme or any of the schemes.

(2) Subsection (1) shall not be construed so as to have the effect that an employer is required, when he would not otherwise be—

(a) to make contributions to a personal or occupational pension scheme; or

(b) to increase an employed earner’s pay in lieu of making contributions to a personal or occupational pension scheme.

161 Provisions excluding Chapter II of Part VII to be void.

Any provision in an agreement (whether a worker's contract or not) shall be void in so far as it purports—

(a) to exclude or limit the operation of any provision of Chapter II of Part VII of this Act; or

(b) to preclude any person from presenting a complaint to, or bringing any proceedings before, an industrial tribunal under that Chapter.

162 Removal of restrictions on friendly societies’ pension business.

(1) The Secretary of State may make such regulations as he thinks appropriate for enabling a friendly society to conduct group insurance business with a view to the establishment of occupational pension schemes or personal pension schemes.

(2) The power to make regulations under this section shall extend to enabling friendly societies to conduct group insurance business freed from any restrictions of the relevant legislation as to the amounts which a member, or a person claiming through a member, is entitled to receive from any one or more societies or branches.

(3) Regulations under this section may include such adaptations and modifications of the relevant legislation, and such other supplementary and incidental provisions, as the Secretary of State considers to be necessary or expedient for achieving the purposes referred to in subsection (1).

(4) In this section—

(a) “ the relevant legislation ” means the Friendly Societies Act 1974, the Friendly Societies Act 1992 andsection 464 of the Income and Corporation Taxes Act 1988;

(b) “ friendly society ”, has the same meaning as in the Friendly Societies Act 1992; and

(i) in relation to a registered friendly society, group insurance business within the meaning of section 65A of the Friendly Societies Act 1974, and

(ii) in relation to an incorporated friendly society, group insurance business within the meaning of section 11 of the Friendly Societies Act 1992,

and in this paragraph “ registered friendly society ” and “ incorporated friendly society ” have the same meaning as in that Act of 1992.

163 Exemption of certain schemes from rule against perpetuities.

(1) The rules of law relating to perpetuities shall not apply to the trusts of, or any disposition made under or for the purposes of a personal or occupational pension scheme at any time when this section applies to it.

(2) This section applies to—

(a) a public service pension scheme;

(b) an occupational pension scheme which is a contracted-out scheme in relation to any employment;

(d) an occupational or personal pension scheme which satisfies prescribed requirements.

(3) Subsection (1) applies whether the trusts or dispositions in question are created or made before or after this section first applies to the scheme, but this section does not validate with retrospective effect any trusts or dispositions which the rules of law relating to perpetuities (including, where applicable, section 3(1) of the Perpetuities and Accumulations Act 1964 (“wait and see”)) already require to be treated as void before this section applies to the scheme.

(4) Regulations under subsection (2)(d) may require a scheme—

(a) to contain provisions in any prescribed form, or to any prescribed effect; or

(b) to be a registered pension scheme under section 153 of the Finance Act 2004 or to be a scheme that may be expected to satisfy the conditions for registration.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Regulations may include provision by which a scheme (other than a public service pension scheme) to which this section ceases to apply may nevertheless be treated as continuing to be a scheme to which it applies for a period of two years from its ceasing to be such a scheme, or for such longer period as the ... Secretary of State ... considers to be reasonable in the case of a particular scheme.

(7) If this section ceases to apply to a scheme, trusts created and dispositions made under it or for its purposes shall then again be subject to the rules of law relating to perpetuities as if this section had never applied to it.

(8) Subsection (7) is without prejudice to any rights which vested while this section applied.

(9) Regulations may provide for a scheme, whose fund was registered under the Superannuation and other Trust Funds (Validation) Act 1927 immediately before the repeal of that Act took effect, to retain the benefit of that Act subject to prescribed conditions and either indefinitely or for a prescribed period.

Special classes of earner

164 Crown employment.

(1) Subject to subsection (3), the following provisions shall apply to persons employed by or under the Crown in like manner as if such persons were employed by a private person—

(a) Chapter I of Part IV and the other provisions of this Act, so far as they relate to the preservation requirements;

(b) the remaining provisions of this Act except for—

(i) sections ... ... 153(2), 158(1) to (5), 162, 163, ... and 176 ...;

(ii) Chapter II of Part VII and sections 157 and 161;

(iii) section 166 and the provisions mentioned in subsection (2).

(2) A person who is employed by or under the Crown shall be treated as an employed earner for the purposes of—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) sections 43 and 45;

(d) sections 117, 154 and 155; and

(e) sections 160 and 166.

(3) So far as subsection (1) relates to the provisions within paragraph (b) of that subsection, it does not apply to a person who is serving as a member of Her Majesty’s forces.

(4) Subject to subsections (3) and (5), a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated for the purposes of the provisions within subsection (1)(b) and those within subsection (2) (except for sections 154 and 166) as an employed earner in respect of his membership of those forces.

(5) The Secretary of State may make regulations modifying sections 41, 42, 46(1), 47(2) and (5) and 48 in such manner as he thinks proper, in their application to persons who are or have been members of Her Majesty’s forces.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed, being establishments and organisations in which persons serve under the control of the Defence Council.

165 Application of certain provisions to cases with foreign element.

(1) Regulations may modify the provisions mentioned in subsection (2) in such manner as the Secretary of State thinks proper, in their application to any person who is, or has been, or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(2) The provisions referred to in subsection (1) are—

(a) Part III , section 111 (and Part VIII and section 153 so far as they have effect for the purposes of section 111), sections 117, 154 and 155 ... and sections 160 and 166; and

(b) sections 41 and 42, subsections (1), (6) and (7) of section 46 (and subsection (8) of that section so far as it has effect for the purposes of those subsections), and sections 47(2) and (5) and 48.

(3) Subject to subsection (4), regulations under subsection (1) may in particular provide—

(a) for any of those provisions to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with regulations.

(4) Paragraph (b) of subsection (3) does not apply as respects the application of the provisions mentioned in subsection (2)(b) and paragraphs (a), (c) and (d) of that subsection do not apply as respects the application of those provisions to such persons as are mentioned in paragraph (b) or (c) of subsection (1).

(5) Without prejudice to the generality of subsection (1)(c), regulations made by virtue of that subsection as respects any provision mentioned in subsection (2)(b) may provide for that provision to apply to such a person as is mentioned in that subsection notwithstanding that he does not fall within the description of an employed or self-employed earner or does not fulfil conditions as to residence or presence in Great Britain.

(6) Without prejudice to the generality of section 153(2)(c), regulations may modify Chapter I of Part IV in relation to schemes with any overseas element, that is to say, schemes established, or relating to employment, or with parties domiciled, resident or carrying on business, in any part of the world outside the United Kingdom, or otherwise not confined in their operation to the United Kingdom.

(7) Chapter II of Part VII and section 157 do not apply to employment where under his worker’s contract the worker ordinarily works outside the territory of the member States, but section 201 of the Employment Rights Act 1996 (power to extend employment protection legislation) applies to Chapter II of Part VII and section 157 as it does to the provisions of that Act.

(8) In this section—

“ continental shelf operations ” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section; ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reciprocity with other countries

166 Reciprocity with other countries.

(1) For the purpose of giving effect—

(a) to any agreement with the government of a country outside the United Kingdom providing for reciprocity in matters relating to payments for purposes similar or comparable to the purposes of this Act, or

(b) to any such agreement as it would be if it were altered in accordance with proposals to alter it which, in consequence of any change in the law of Great Britain, the government of the United Kingdom has made to the other government in question,

Her Majesty may by Order in Council make provision for modifying or adapting this Act in its application to cases affected by the agreement or proposed alterations.

(2) An Order in Council made by virtue of subsection (1) may, instead of or in addition to making specific modifications or adaptations, provide generally that this Act shall be modified to such extent as may be required to give effect to the provisions contained in the agreement or, as the case may be, alterations in question.

(3) The modifications of this Act which may be made by virtue of subsection (1) include provision—

(a) for securing that acts, omissions and events having effect for the purposes of the law of the country in respect of which the agreement is made have a corresponding effect for the purposes of this Act (but not so as to confer a right to a double benefit);

(b) for determining in cases where rights accrue both under this Act and under the law of that country, which of those rights is to be available to the person concerned; and

(4) An Order in Council made by virtue of subsection (1) which modifies or adapts any of the provisions referred to in section 164 may, in particular, provide for the Secretary of State to make payments for any period beginning on or after 6th April 1987 and may make provision with respect to any matters relating to payments so made.

(5) References in this section to this Act do not include references to ... Chapter I of Part IV, Chapter II of Part VII, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections ... 153(2), 157, 158(1) to (5), 161, 162, 163, ... and 176 ....

(1) The Social Security Administration Act 1992 shall apply as if references to that Act in the provisions mentioned in subsection (2) included references to the provisions referred to in section 164(1)(b) of this Act (in this section referred to as “ the relevant provisions ”).

(2) The provisions referred to in subsection (1) are the following provisions of the Social Security Administration Act 1992—

section 116 (legal proceedings)

section 125 (regulations as to notification of deaths)

...

section 180 (payment of travelling expenses by the Secretary of State).

section 180A (payment of travelling expenses by Inland Revenue).

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Sections 124 to 124B of the Social Security Administration Act 1992 (provisions relating to age, death, marriage and civil partnership) shall apply as if information for the purposes mentioned in section 124(1) of that Act included information for the purposes of the relevant provisions.

(6) Section 121 of the Social Security Contributions and Benefits Act 1992 (treatment of certain marriages) shall apply to the relevant provisions.

General provisions as to offences

168 Breach of regulations.

(1) Regulations under any provision of this Act (other than Chapter II of Part VII) may make such provision as is referred to in subsection (2) or (4) for the contravention of any provision contained in regulations made or having effect as if made under any provision of this Act.

(2) The regulations may provide for the contravention to be an offence under this Act and for the recovery on summary conviction of a fine not exceeding level 5 on the standard scale.

(3) An offence under any provision of the regulations may be charged by reference to any day or longer period of time; and a person may be convicted of a second or subsequent offence under such a provision by reference to any period of time following the preceding conviction of the offence.

(4) The regulations may provide for a person who has contravened the provision to be required by notice in writing to pay to the Regulatory Authority, within a prescribed period, a penalty not exceeding an amount specified in the regulations; and the regulations must specify different amounts in the case of individuals from those specified in other cases and any amount so specified may not exceed the amount for the time being specified in the case of individuals or, as the case may be, others in section 10(2)(a) of the Pensions Act 1995.

(5) Regulations made by virtue of subsection (4) do not affect the amount of any penalty recoverable under that subsection by reason of an act or omission occurring before the regulations are made.

(6) Where—

(a) apart from this subsection, a penalty under subsection (4) is recoverable from a body corporate or Scottish partnership by reason of any act or omission of the body or partnership as a trustee of a trust scheme, and

(b) the act or omission was done with the consent or connivance of, or is attributable to any neglect on the part of, any persons mentioned in subsection (7),

such a penalty is recoverable from each of those persons who consented to or connived in the act or omission or to whose neglect the act or omission was attributable.

(7) The persons referred to in subsection (6)(b)—

(a) in relation to a body corporate, are—

(i) any director, manager, secretary, or other similar officer of the body, or a person purporting to act in any such capacity, and

(ii) where the affairs of a body corporate are managed by its members, any member in connection with his functions of management, and

(b) in relation to a Scottish partnership, are the partners.

(8) Where the Regulatory Authority requires any person to pay a penalty by virtue of subsection (6), they may not also require the body corporate, or Scottish partnership, in question to pay a penalty in respect of the same act or omission.

(9) A penalty under subsection (4) is recoverable by the Authority and any such penalty recovered by the Authority must be paid to the Secretary of State.

(10) Where by reason of the contravention of any provision contained in regulations made, or having effect as if made, under this Act—

(a) a person is convicted of an offence under this Act, or

(b) a person pays a penalty under subsection (4),

then, in respect of that contravention, he shall not, in a case within paragraph (a), be liable to pay such a penalty or, in a case within paragraph (b), be convicted of such an offence.

(11) In this section “contravention” includes failure to comply, and “Scottish partnership” means a partnership constituted under the law of Scotland.

168A Offence in connection with the Registrar

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

169 Offences by bodies corporate.

(1) Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and be liable to be proceeded against accordingly.

(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.

General provisions as to determinations and appeals

170 Decisions and appeals

(1) Section 2 (use of computers) of the Social Security Act 1998 (“the 1998 Act”) applies as if, for the purposes of subsection (1) of that section, this Act were a relevant enactment.

(2) It shall be for an officer of the Inland Revenue—

(a) to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Secretary of State;

(b) to decide any issue arising in connection with payments under section 7 of the Social Security Act 1986(occupational pension schemes becoming contracted-out between 1986 and 1993); and

(c) to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992(continuing in force of certain enactments repealed by the Social Security Act 1973).

(3) In the following provisions of this section a “ relevant decision ” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 53 ... .

(4) Sections 9 and 10 of the 1998 Act (revision of decisions and decisions superseding earlier decisions) apply as if—

(a) any reference in those sections to a decision of the Secretary of State under section 8 of that Act included a reference to a relevant decision; and

(b) any other reference in those sections to the Secretary of State were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.

(5) Regulations may make provision—

(a) generally with respect to the making of relevant decisions;

(b) with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and

but may not prevent a revision under section 9 or decision under section 10 being made without such an application.

(6) Section 12 of the 1998 Act (appeal to First-tier Tribunal ) applies as if, for the purposes of subsection (1)(b) of that section, a relevant decision were a decision of the Secretary of State falling within Schedule 3 to the 1998 Act.

(7) The following provisions of the 1998 Act (which relate to decisions and appeals)—

sections 13 to 18,
sections 25 and 26,
section 28, and
Schedules 4 and 5,

shall apply in relation to any appeal under section 12 of the 1998 Act by virtue of subsection (6) above as if any reference to the Secretary of State were a reference to an officer of the Inland Revenue.

171 Questions arising in proceedings.

(1) Where in any proceedings—

(a) for an offence under this Act; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision shall be conclusive for the purpose of the proceedings.

(2) If—

(a) any such decision is necessary for the determination of the proceedings, and

(b) the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998,

the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.

(3) Subsection (1) does not apply where, in relation to the decision—

(a) an appeal has been brought but not determined,

(b) an application for leave to appeal has been made but not determined,

(c) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or

(d) an application has been made under section 9 or 10 of that Act.

(4) In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.

171A Reports by Inland Revenue.

(1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to the First-tier Tribunal .

(2) Any report under this section—

(a) may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in ... a report of which a copy is so laid.

172 Review of the Board’s determinations.

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173 References and appeals from the Board.

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Financial provisions

174 Grants to advisory bodies etc

(1) The Regulatory Authority may make grants on such terms and conditions as they think fit to any person or body of persons providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.

(2) The Secretary of State may pay the Regulatory Authority such sums as he may think fit towards any expenditure of theirs in making grants under this section.

(3) The Secretary of State may make grants on such terms and conditions as the Secretary of State thinks fit to any person or body of persons providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.

175 Levies towards certain expenditure

(1) For the purpose of meeting expenditure—

(a) under section 6,

(b) under Part X and section 174, ...

(d) of the Lord Chancellor in meeting the costs of the legal assistance scheme established by virtue of section 106 of the Pensions Act 2004 (legal assistance in connection with proceedings before a tribunal in relation to a decision of the Pensions Regulator ), or

(e) under section 11 of the Financial Guidance and Claims Act 2018 (financial assistance from Secretary of State) relating to the Money and Pensions Service’s pensions guidance function (see section 3 of that Act),

regulations may make provision for imposing levies in respect of prescribed occupational or prescribedpersonal pension schemes.

(2) Any levy imposed under subsection (1) is payable to the Secretary of State by or on behalf of—

(a) the administrators of any prescribedpublic service pension scheme,

(b) the trustees or managers of any other prescribed occupational or prescribedpersonal pension scheme, or

at prescribed rates and at prescribed times.

(3) Regulations made by virtue of subsection (1)—

(a) in determining the amount of any levy in respect of the Regulatory Authority, must take account (among other things) of —

(i) any amounts paid to the Secretary of State under section 168(4) of this Act or section 10 of the Pensions Act 1995 (civil penalties), and

(ii) any fees paid to the Authority under paragraph 25 of Schedule 1 to the Pensions Act 2004 (fees for certain applications), and

(b) in determining the amount of expenditure in respect of which any levy is to be imposed, may take one year with another and, accordingly, may have regard to expenditure estimated to be incurred in current or future periods and to actual expenditure incurred in previous periods (including periods ending before the coming into force of this subsection).

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) An amount payable by a person on account of a levy imposed under this section shall be a debt due from him to the Secretary of State, and an amount so payable shall be recoverable by the Secretary of State accordingly or, if the Secretary of State so determines, by the Regulatory Authority on his behalf.

(9) Without prejudice to the generality of subsection (1) , regulations under this section may include provision relating to—

(a) the collection and recovery of amounts payable by way of levy under this section, or

(b) the circumstances in which any such amount may be waived.

176 Fees for official services to schemes.

Where at the request of the trustees or managers of an occupational pension scheme or a personal pension scheme or of any employer of earners who are members of such a scheme, official services are provided in connection with the operation or administration of the scheme by the Secretary of State , the Secretary of State may require the payment of fees for the provision of those services.

177 General financial arrangements.

(1) Subject to the following provisions of this section, all expenses incurred by the Secretary of State or the Inland Revenue under this Act shall be paid out of money provided by Parliament except so far as they may be required by any enactment to be paid or borne in some other way.

(2) There shall be paid out of the National Insurance Fund—

(za) payments by the Inland Revenue under section 41(1D) or section 42A(2C) or (3) ;

(a) minimum contributions paid by the Inland Revenue under section 43;

(b) payments by the Secretary of State under section 124.

(3) Subject to subsection (4), there shall be paid out of the National Insurance Fund into the Consolidated Fund—

(a) sums equal to the amount of any expenses incurred by the Secretary of State (or by persons acting on his behalf) in exercising his functions under Chapter II of Part VII and section 157;

(b) such sums as the Secretary of State may estimate to be the amount of the administrative expenses of the Secretary of State or any government department in carrying into effect the remaining provisions of this Act, other than—

(i) ... Chapter I of Part IV and Part VIII so far as it applies for the purposes of that Chapter, sections ... 153(2), 158(1) to (5), 162, 163, ...and 176 ...;

(ii) sections 31, 33, 117, 154 and 155; and

(iii) sections 160 and 166.

(c) such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III.

(4) The sums payable under subsection (3)(b)—

(a) shall be estimated in accordance with any directions given by the Treasury and (except in the case of functions relating to minimum contributions) shall exclude such categories of expenses as the Treasury may direct, or any enactment may require, to be so excluded; and

(b) shall be payable at such times and in such manner as the Treasury may direct.

(5) There shall be paid into the Consolidated Fund—

(a) subject to subsection (6), so far as it relates to payments out of money provided by Parliament, any sum recovered by the Secretary of State or the Inland Revenue under or by virtue of the provisions within subsection (3)(b)(ii); ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund.

(7) There shall also be paid into the National Insurance Fund—

(a) sums recovered under section 41(1E), 42A(2D) or (5) or 43(5) or (6);

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) any sum recovered by the Secretary of State in exercising any right or pursuing any remedy which is his by virtue of section 127; and

(d) any sums received by the Inland Revenue by way of such payments as are mentioned in paragraph 5(4) of Schedule 2.

Part XII Supplementary Provisions

Interpretation

178 Trustees and managers of schemes.

The Secretary of State may by regulations provide—

(a) who is to be treated as a manager of an occupational pension scheme for any of the purposes of the provisions of this Act (except Chapter II of Part VII or section 157), the Social Security Acts 1975 to 1991, or Part VI of the Social Security Administration Act 1992 ... , section 25D of the Matrimonial Causes Act 1973, section 12A of the Family Law (Scotland) Act 1985 or , Part III or IV of the Welfare Reform and Pensions Act 1999 ... ; ...

(b) who is to be treated as a trustee of a scheme for the purposes of ... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, Chapter I of Part IVA, sections ... 153(2), 158(1) to (5), 162, 163, ...and 176 ... or sections 22 to 26 of the Pensions Act 1995 .

179 Linked qualifying service.

(1) Subject to subsections (2) to (4), for the purposes of this Act any period of an earner’s service in an employment is linked qualifying service in relation to a later period of service (whether in the same or another employment) if—

(a) under Chapter 1 or 2 of Part 4ZA or under the rules of a scheme applying to him in the earlier period of service—

(i) there was made a transfer of his rights (including any transfer credits allowed) under that scheme, or a transfer payment in respect of those rights, to, or to the trustees or managers of, another scheme applying to him in the later period of service;

(ii) those rights were secured by a policy of insurance or an annuity contract and were subsequently transferred to another scheme applying to him in the later period of service; or

(iii) a cash equivalent (within the meaning of Chapter 1 of Part 4ZA ) or cash transfer sum (within the meaning of Chapter 2 of that Part) was paid in respect of him to the trustees or managers of another scheme applying to him in the later period of service; and

(b) in consequence of the transfer of his accrued rights to the second scheme, or the payment to the trustees or managers of that scheme, there are (or were) allowed to him transfer credits under the rules of that other scheme.

(2) For any service to be taken into account as linked qualifying service, it must be actual service and no regard shall be had to any scheme rule which provides for service to be treated for any purposes of benefit or otherwise as longer or shorter than it actually was.

(3) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.

(4) For the purposes of Chapter I of Part IV, as respects any case where the rules of the scheme provide—

(a) that an earner is not entitled to become a member unless he satisfies specified conditions, but

(b) that, if he becomes a member, rights are to accrue to him in respect of periods of service before he satisfied any such conditions,

regulations may provide for any such periods to be treated, in such cases and to such extent as may be prescribed, as linked qualifying service with later periods of service.

180 Normal pension age.

(1) In this Act “ normal pension age ”, in relation to a scheme and a member’s pensionable service under it, means—

(a) in a case where the scheme provides for the member only a guaranteed minimum pension, the earliest age at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies; and

(b) in any other case, the earliest age at which the member is entitled to receive benefits (other than a guaranteed minimum pension) on his retirement from such employment.

(2) For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.

180A Insurer and long-term insurance business

(1) In this Act “insurer” means—

(a) a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance, or

(b) an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of insurance.

(2) In this Act “long term insurance business” means business which consists of the effecting or carrying out of contracts of long-term insurance.

(3) This section must be read with—

(a) section 22 of the Financial Services and Markets Act 2000;

(b) any relevant order under that section; and

181 General interpretation.

(1) In this Act, unless the context otherwise requires—

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ age ”, in relation to any person, shall be construed so that—
(a)
he is over or under a particular age if he has or, as the case may be, has not attained that age;
(b)
he is between two particular ages if he has attained the first but not the second;
“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with section 7B ;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ Category A retirement pension ” and “ Category B retirement pension ” mean the retirement pensions of those descriptions payable under Part II of the Social Security Contributions and Benefits Act 1992;
“civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).
“ collective money purchase benefit ” has the meaning given by section 1 of the Pension Schemes Act 2021;
“ contract of service ” has the same meaning as in section 122(1) of the Social Security Contributions and Benefits Act 1992;
“ contracted-out employment ” shall be construed in accordance with section 8;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ contracting-out certificate ” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with section 7B ;
“ contributions equivalent premium ” means a premium that was paid under section 55(2) ;
“ earner ” and “ earnings ” shall be construed in accordance with section 8(1B) of this Act and sections 3, 4 and 112 of the Social Security Contributions and Benefits Act 1992;
“ earnings factors ” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits Act 1992;
“ employed earner ” and “ self-employed earner ” have the meanings given by section 2 of the Social Security Contributions and Benefits Act 1992;
“ employee ” means a person gainfully employed in Great Britain either under a contract of service or in an office (including an elective office) with earnings ;
“ employer ” means—
(a)
in the case of an employed earneremployed under a contract of service, his employer;
(b)
in the case of an employed earneremployed in an office with emoluments—
(i)
such person as may be prescribed in relation to that office; or
(ii)
if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;
“ employment ” includes any trade, business, profession, office or vocation and “ employed ” shall be construed accordingly except in the expression “employed earner”;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000.
“ the first abolition date ” has the meaning given by section 7A;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ guaranteed minimum pension ” has the meaning given in section 8(2);
“ HMRC ” means the Commissioners for Her Majesty's Revenue and Customs;
“ independent trade union ” has the same meaning as in the Trade Union and Labour Relations (Consolidation) Act 1992;
“ industrial tribunal ” means a tribunal established or having effect as if established under section 1(1) of the Industrial Tribunals Act 1996 ;
“ the Inland Revenue ” means the Commissioners of Inland Revenue;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ linked qualifying service ” has the meaning given in section 179;
“ long-term benefit ” has the meaning given in section 20(2) of the Social Security Contributions and Benefits Act 1992;
“ lower earnings limit ” and “ upper earnings limit ” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits Act 1992 and “ current ”, in relation to those limits, means for the time being in force;
“ minimum contributions ” shall be construed in accordance with sections 43 to 45;
“ minimum payment ” has the meaning given in section 8(2);
“ modifications ” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
“ money purchase benefits ”, in relation to a member of a personal or occupational pension scheme or the widow, widower or surviving civil partner of a member of such a scheme, means—
(a)
benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and which fall within section 181B , and
(b)
collective money purchase benefits;
“ money purchase contracted-out scheme ” is to be construed in accordance with section 7B ;
“ money purchase scheme ” means a pension scheme under which all the benefits that may be provided are money purchase benefits;
“ normal pension age ” has the meaning given in section 180;
“ occupational pension scheme ” has the meaning given in section 1;
“ overseas arrangement ” means a scheme or arrangement which—
(a)
has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;
(b)
is administered wholly or primarily outside Great Britain;
(c)
is not an appropriate scheme; and
(d)
is not an occupational pension scheme;
“ pension credit ” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;
“pensionable age”—
(a)
so far as any provisions (other than sections 46 to 48) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and
(b)
in any other case, has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995
“ pensionable service ” has the meaning given in section 70(2);
“ pension debit ” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ personal pension scheme ” has the meaning given in section 1;
“ prescribe ” means prescribe by regulations and “ prescribed ” shall be construed accordingly;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ the preservation requirements ” has the meaning given in section 69(2);
“ primary Class 1 contributions ” and “ secondary Class 1 contributions ” have the same meanings as in the Social Security Contributions and Benefits Act 1992;
“ the principal appointed day ” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 3 of the Pensions Act 1995);
“ protected rights ” has the meaning given in section 10 , as it had effect immediately prior to the first abolition date ;
“ public service pension scheme ” has the meaning given in section 1;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ regulations ” means regulations made by the Secretary of State under this Act;
“ the Regulatory Authority ” means the Pensions Regulator;
“ resources ”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;
“ rights ”, in relation to accrued rights (within the meaning of section 73, 136 or 179) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ salary related contracted-out scheme ” is to be construed in accordance with section 7B;
“ the second abolition date ” has the meaning given by section 7A;
“ short service benefit ” has the meaning given in section 71(2);
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ tax week ” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;
“ tax year ” means the 12 months beginning with 6th April in any year;
“ trade or business ”, in relation to a public or local authority, includes the exercise and performance of the powers and duties of the authority;
“ transfer credits ” means rights allowed to an earner under the rules of an occupational pension scheme by reference to —
(a)
a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, or
(b)
a cash transfer sum paid under Chapter 2 of Part 4ZA in respect of him, to the trustees or managers of the scheme;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ the upper accrual point ” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ week ” means a period of seven days beginning with Sunday;
“ working life ”, in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with—
(a)
the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or
(b)
if earlier, the tax year before the one in which the person dies.

(2) References to employers in the provisions of this Act (other than sections 123 to 127, 157, and 160 (“the excluded provisions”)) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.

(3) Subject to any such regulations, references to an employer in any of the provisions of this Act (other than the excluded provisions or ... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections ... 153(2), 158(1) to (5), 162, 163, ... and 176 ...) shall, in relation to an earneremployed in an office with emoluments, be construed as references to—

(a) such person as may be prescribed in relation to that office; or

(b) if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of that office.

(4) Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section ... ... ... ... 43 ... , 111, 160, 164, 165 or 169) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.

(5) In sections 165 and 166—

(a) references to the United Kingdom include references to the territorial waters of the United Kingdom; and

(b) references to Great Britain include references to the territorial waters of the United Kingdom adjacent to Great Britain.

(6) Any reference in section 185 or 186 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.

(7) In the application of section 158 ... to Northern Ireland any reference to a government department is to be taken to be, or to include (as the context may require), a Northern Ireland department.

181A Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date

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181B Money purchase benefits: supplementary

(1) This section applies for the purposes of paragraph (a) of the definition of “money purchase benefits” in section 181(1).

(2) A benefit other than a pension in payment falls within this section if its rate or amount is calculated solely by reference to assets which (because of the nature of the calculation) must necessarily suffice for the purposes of its provision to or in respect of the member.

(3) A benefit which is a pension in payment falls within this section if—

(a) its provision to or in respect of the member is secured by an annuity contract or insurance policy made or taken out with an insurer, and

(b) at all times before coming into payment the pension was a benefit falling within this section by virtue of subsection (2).

(4) For the purposes of subsection (2) it is immaterial if the calculation of the rate or amount of the benefit includes deductions for administrative expenses or commission.

(5) In this section references to a pension do not include income withdrawal or dependants' income withdrawal (within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004).

Subordinate legislation etc.

182 Orders and regulations (general provisions).

(1) Any power under this Act to make regulations or orders (except a power of ... the court to make orders) and the powers to make rules under sections 149(2) and 152(1) shall be exercisable by statutory instrument.

(1A) Subsection (1) does not apply to the power of the Scottish Ministers to make regulations under section 97B(11).

(2) Except in so far as this Act otherwise provides, any power conferred by it to make an Order in Council, regulations or an order (except an order under section 153(8)) may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),

(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,

(iii) any such provision either unconditionally or subject to any specified condition,

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and any power to make an Order in Council, regulations or an order for the purposes of any one provision of this Act shall be without prejudice to any power to make an Order in Council, regulations or an order for the purposes of any other provision.

(3) Any power conferred by it to make an Order in Council, regulations or an order shall include power to make such incidental, supplementary, consequential or transitional provision as appears to Her Majesty or the authority making the regulations or order to be expedient for the purposes of the Order in Council, regulations or order.

(4) Any power conferred by this Act to make an order shall include power to vary or revoke any such order by a subsequent order.

(5) Any power conferred on the Secretary of State by any provision of this Act to make any regulations or order (except regulations under section 113B or an order under section 153(8)), where the power is not expressed to be exercisable with the consent of the Treasury, shall if the Treasury so direct be exercisable only in conjunction with them.

183 Sub-delegation.

(1) Without prejudice to any specific provisions in this Act, a power conferred by this Act to make an Order in Council, regulations or an order (other than regulations and orders made under ... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections ... 153(2), 158(1) to (5), 162, 163, ... and 176 ...) includes power to provide for a person to exercise a discretion in dealing with any matter.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Regulations under section ... 63(2), , 97(1) , 101AF(1) and 101I may provide that the values there mentioned shall be calculated and verified ...—

(a) in such manner as may, in the particular case, be approved—

(i) by a prescribed person;

(ii) by a person with prescribed professional qualifications or experience; or

(iii) by a person approved by the Secretary of State; or

(b) in accordance with guidance prepared and from time to time revised by a prescribed body.

...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1) Subject to section 173 of the Social Security Administration Act 1992 (cases where consultation not required), where the Secretary of State proposes to make regulations under section 36(6), he shall refer the proposals, in the form of draft regulations or otherwise, to the Social Security Advisory Committee (“the Committee”).

(2) The Committee shall consider any proposals referred to it by the Secretary of State under subsection (1) and shall make to the Secretary of State a report containing such recommendations with respect to the subject-matter of the proposals as the Committee thinks appropriate.

(3) If after receiving a report of the Committee the Secretary of State lays before Parliament regulations which comprise the whole or part of the subject-matter of the proposals referred to the Committee, he shall lay with the regulations a copy of the Committee’s report and a statement showing—

(a) the extent (if any) to which he has in framing the regulations given effect to the Committee’s recommendations; and

(b) in so far as effect has not been given to them, his reasons why not.

185 Consultations about other regulations.

(1) Subject to subsection (2), before the Secretary of State makes”, and for the words from “refer the proposals” to the end there is substituted “consult such persons as he may consider appropriate any regulations for the purposes of Parts I to VI, Chapter ... III of Part VII, Part VIII, IX or X or section 153, 154, 155, 156, 160, 162, 163, 174 or 175 of this Act he shall refer the proposals, in the form of draft regulations or otherwise, to the Board.

(2) Subsection (1) does not apply to—

(a) regulations prescribing actuarial tables; or

(b) regulations made for the purpose only of consolidating other regulations revoked by them; or

(d) regulations in the case of which the Secretary of State considers consultation inexpedient because of urgency, or

(e) regulations which—

(i) state that they are consequential upon a specified enactment, and

(ii) are made before the end of the period of six months beginning with the coming into force of that enactment,

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In relation to any regulations required or authorised under this Act to be made by the Secretary of State in conjunction with the Treasury, any reference in subsection (1) to the Secretary of State shall be construed as a reference to him and the Treasury acting jointly.

(5A) Subject to subsection (5C), before the Treasury (acting alone) make any regulations under section 95, 97A or 97C they shall consult such persons as they may consider appropriate.

(5B) Subject to subsection (5C), before the Scottish Ministers make any regulations under section 97B(11) they shall consult such persons as they may consider appropriate.

(5C) Subsections (5A) and (5B) do not apply to regulations in the case of which the Treasury or (as the case may be) the Scottish Ministers consider consultation inexpedient because of urgency or to regulations of the type described in subsection (2)(b) or (e).

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) The power of the Secretary of State to make regulations under section 162 of this Act shall be exercisable only after consultation with the appropriate regulator or, if the matter concerns section 464 of the Income and Corporation Taxes Act 1988, the Commissioners of the Inland Revenue .

(7A) “The appropriate regulator” means—

(a) where the group insurance business to which the regulations relate consists only of activities which are PRA-regulated activities, the Prudential Regulation Authority,

(b) where the group insurance business to which the regulations relate consists partly of activities which are PRA-regulated activities and partly of other regulated activities, the Prudential Regulation Authority and the Financial Conduct Authority, or

(7B) In subsection (7A) “ regulated activities ” and “ PRA-regulated activities ” have the same meaning as in the Financial Services and Markets Act 2000.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

186 Parliamentary control of orders and regulations.

(1) Subject to subsections (2) and (3), a statutory instrument which contains (whether alone or with other provisions) any regulations or order made under this Act by the Secretary of State or the Treasury shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(2) Subsection (1) shall not apply to any order which under any provision of this Act is required to be laid before Parliament after being made or is subject to a requirement that a draft of the instrument shall be laid before and approved by a resolution of each House of Parliament or to any order made under section 193 or paragraph 1 of Schedule 9.

(3) Subject to subsection (4), a statutory instrument which contains (whether alone or with other provisions)—

(a) regulations made under section 24B(5), or

(b) regulations made by virtue of section 49, or

(d) regulations made by virtue of subsection (1)(a) of section 165 applying such provisions as mentioned in subsection (2)(b) of that section, or

(e) regulations made by virtue of section 168(2) , or

(f) regulations made under section 97A(11) , or

(g) regulations under section 99(2)(c), or

(h) regulations under section 99A(2)(b),

shall not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

(4) Subsection (3) does not apply to such regulations as mentioned in paragraph (b) or (d) of that subsection if—

(a) they are made for the purpose only of consolidating regulations which they revoke, or

(b) so far as they are made under powers conferred by the provisions mentioned in that paragraph, they only replace provisions of previous regulations with new provisions to the same effect.

(5) In the case of any regulations laid before Parliament at a time when Parliament is not sitting, the requirements of section 184(3) ... shall be deemed to be satisfied as respects either House of Parliament if a copy of the report and the statement in question are laid before that House not later than the second day on which the House sits after the laying of the regulations.

(6) Regulations made by the Scottish Ministers under section 97B(11) are subject to the affirmative procedure (see Part 2 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)).

187 Northern Ireland Constitution Act 1973: “reserved matters”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplemental provisions

188 Repeals.

(1) The enactments specified in Parts I, II and III of Schedule 5 are repealed to the extent specified in the third column.

(2) The subordinate legislation specified in Part IV of that Schedule is revoked to the extent specified in the third column.

(3) The repeals and revocations have effect subject to any relevant savings in Schedule 6.

189 Transitional provisions and savings.

(1) Schedule 6 (which makes transitional provision and contains savings in connection with the repeals and revocations made by this Act) shall have effect.

(2) Nothing in that Schedule affects the general operation of section 16 of the Interpretation Act 1978 (general savings implied on repeal).

190 Prospective and consequential amendments.

Schedule 7 (which re-enacts or makes consequential amendments of provisions which make prospective amendments of enactments including those repealed by this Act, so that the re-enacted or amended provisions prospectively amend this Act and other enactments) and Schedule 8 (which makes other consequential amendments) shall have effect, subject to any relevant transitional provisions in Schedule 6.

191 Transitory modifications.

Schedule 9 (which makes transitory modifications of this Act pending the commencement of the provisions there mentioned) shall have effect.

192 Extent.

(1) Where any enactment repealed or amended by this Act extends to any part of the United Kingdom, the repeal or amendment extends to that part, except that the repeals in Part III of Schedule 5 do not extend to Northern Ireland.

(2) The following provisions of this Act extend to Northern Ireland—

section 1 ,

...

section 145 (except subsections (4A) to (4C) and (5)(b)),

section 145A (except subsection (6)(b)),

section 154 (as it has effect for the purposes of provisions extending to Northern Ireland),

...

section 179,

sections 181 to 183 (as they have effect for those purposes),

sections 185 and 186 (as they have effect for those purposes),

section 187,

sections 188 to 191 (as they have effect for those purposes, but subject to subsection (1)),

this section,

section 193,

paragraph 17 of Schedule 6.

(3) Except as provided by subsection (2), this Act does not extend to Northern Ireland.

193 Short title and commencement.

(1) This Act may be cited as the Pension Schemes Act 1993.

(2) Subject to the provisions of Schedule 9, this Act shall come into force on such day as the Secretary of State may by order appoint.

(3) As respects the coming into force of—

(a) Part II of Schedule 5 and section 188(1) so far as it relates to it; or

(b) Schedule 7 and section 190 so far as it relates to it,

an order under subsection (2) may appoint different days from the day appointed for the other provisions of this Act or different days for different purposes.

SCHEDULES

Section 5.

SCHEDULE 1 The Occupational Pensions Board

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 39.

SCHEDULE 2 Certification Regulations

Part I Occupational Pension Schemes

General regulations: beginning and ending of employment

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to modify Part III etc.

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

State scheme premiums

5 (1) Regulations may make provision for requiring persons to furnish the Inland Revenue ... with such information as they ... may require for the purposes of sections 37, 50 to 63 and 159(1) to (3) and (6) .

(2) Regulations may provide that for the purposes of sections 50, 55 to 60 and 63 ... (except as they so apply) the prescribed person shall be treated as the employer—

(a) of any employed earners who, in any period of service in contracted-out employment—

(i) have been paid earnings in any income tax week by more than one person in respect of different employments; or

(ii) have worked under the general control or management of a person other than their immediate employer, or

(b) of any other employed earners in the case of whom it appears to the Secretary of State that such provision is needed.

(3) Regulations may, ..., provide—

(a) for dispensing with the payment of a premium where its amount would be inconsiderable;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;

(d) for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the Social Security Contributions and Benefits Act 1992;

(e) for the return of premiums paid in error or, in prescribed circumstances, of premiums which the Inland Revenue are satisfied ought to be repaid;

(f) for the Inland Revenue , in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;

(g) for any other matters incidental to the payment, collection or return of premiums.

and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium

(3A) Sub-paragraph (3B) applies in relation to a member of a scheme which was a contracted-out occupational pension scheme and which was being wound up before the second abolition date if, in the opinion of the Inland Revenue —

(a) the resources of the scheme are insufficient to meet the whole of the liability for the cash equivalent of the member’s rights under the scheme, and

(b) if the resources of the scheme are sufficient to meet a part of that liability, that part is less than the amount required for restoring his State scheme rights.

(3B) Where this sub-paragraph applies—

(a) regulations may provide for treating the member as if sections 46 to 48 or, as the case may be, section 48A(1) did not apply, or applied only to such extent as is determined in accordance with the regulations, and

(b) the amount required for restoring the member’s State scheme rights, or a prescribed part of that amount, shall be a debt due from the trustees or managers of the scheme to the Inland Revenue .

(3C) Regulations may make provision—

(a) for determining the cash equivalent of a member’s rights under a scheme and the extent (if any) to which the resources of the scheme are insufficient to meet the liability for that cash equivalent,

(b) for the recovery of any debt due under sub-paragraph (3B)(b), and

(c) for determining the amount required for restoring a member’s State scheme rights including provision requiring the Inland Revenue to apply whichever prescribed actuarial table in force at the appropriate time is applicable.

(3D) Section 155 shall apply as if sub-paragraphs (3A) and (3B)(a), and regulations made by virtue of this sub-paragraph and sub-paragraph (3B)(b), were included among the provisions there referred to.

(3E) In sub-paragraphs (3A) and (3B), “State scheme rights”, in relation to a member of a scheme, are the rights for which, if the scheme had not been a contracted-out scheme, the member would have been eligible by virtue of section 44(6) of the Social Security Contributions and Benefits Act 1992 (earnings factors for additional pension).

(4) The Inland Revenue may accept payments in connection with a case in which a premium or part of it is treated as having been paid.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schemes covering different employers

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special provisions for certain public service pension schemes

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Incidental matters

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II Personal Pension Schemes

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sections 84 and 102(3).

SCHEDULE 3 Methods of revaluing accrued pension benefits

The final salary method

1 (1) The final salary method is to add to the amount that would be payable but for Chapter 2 of Part 4, or regulations made under it, the additional amount specified in sub-paragraph (1A), (1B), (1C) or (1D) (whichever applies).

(1A) Where—

(a) the termination of pensionable service occurs before 1st January 1991, and

(b) the whole of the member's pensionable service falls on or after 1st January 1985,

the additional amount is the appropriate higher revaluation percentage of the accrued benefit.

(1B) Where—

(a) the termination of pensionable service occurs before 1st January 1991, and

(b) some of the member's pensionable service falls before 1st January 1985,

the additional amount is such proportion of the appropriate higher revaluation percentage of the accrued benefit as the member's pensionable service falling on or after 1st January 1985 bears to the member's total pensionable service.

(1C) Where the termination of pensionable service occurs—

(a) on or after 1st January 1991, but

(b) before the day on which section 101 of the Pensions Act 2008 comes into force (“the 2008 Act commencement day”),

the additional amount is the appropriate higher revaluation percentage of the accrued benefit.

(1D) Where the termination of pensionable service occurs on or after the 2008 Act commencement day, the additional amount is the aggregate of—

(a) the appropriate higher revaluation percentage of so much of the accrued benefit as is attributable to the member's pensionable service falling before the 2008 Act commencement day, and

(b) the appropriate lower revaluation percentage of so much of the accrued benefit as is attributable to the member's pensionable service falling on or after that day.

(1E) In this paragraph “ the accrued benefit ” means the amount of the pension or other benefit which on the termination date has accrued to the member or to any other person in respect of the member (excluding any part of that amount which consists of—

(a) the member's guaranteed minimum, or

(b) the guaranteed minimum of the member's widow, widower , surviving same sex spouse or surviving civil partner).

(2) For the purposes of this paragraph, a member's pensionable service includes any notional pensionable service which is credited to the member by the scheme (“notional service”).

But notional service shall not be taken into account in determining which of sub-paragraphs (1A), (1B), (1C) and (1D) applies.

(3) For the purposes of determining the additional amount where sub-paragraph (1B) applies, any notional service shall be taken to have ended immediately before the member's actual pensionable service began.

(3A) For the purposes of determining the additional amount where sub-paragraph (1D) applies, any notional service shall be treated as falling on or after the 2008 Act commencement day only if, or to the extent that, it is so treated for the purposes of the scheme.

(4) Any rule of a scheme the effect of which is that benefit falls to be revalued by reference to any period is to be disregarded in making any calculation required by this method.

(5) The sub-paragraphs above are subject to sub-paragraph (6).

(6) If paragraph 2A applies to the pension or other benefit, the final salary method is to apply the requirement of the rules of the scheme mentioned in paragraph 2A(1).

The revaluation percentage and the appropriate revaluation percentage

2 (1) For the purposes of paragraph 1 the Secretary of State shall in each calendar year by order specify (so far as it is necessary to do so)—

(a) a higher revaluation percentage, and

(b) a lower revaluation percentage,

for each period which is a revaluation period in relation to that order.

(2) A period is a “ revaluation period ”, in relation to an order under this paragraph, if it is a period which—

(a) begins with 1st January 1986 or with an anniversary of that date falling before the making of the order; and

(b) ends with the next day after the making of the order which is 31st December.

(3) The higher revaluation percentage which the Secretary of State is to specify in relation to a revaluation period is the lesser of—

(a) the percentage which appears to the Secretary of State to be the percentage increase in the general level of prices in Great Britain during the period which is the reference period in relation to the revaluation period (“the inflation percentage”), and

(b) the higher maximum rate.

(3A) The lower revaluation percentage which the Secretary of State is to specify in relation to a revaluation period is the lesser of—

(a) the percentage which appears to the Secretary of State to be the inflation percentage, and

(b) the lower maximum rate.

(4) The Secretary of State may estimate the percentage increase mentioned in sub-paragraph (3)(a) in such manner as he thinks fit.

(5) For the purposes of that sub-paragraph, the reference period in relation to a revaluation period is—

(a) in the case of the revaluation period beginning on 1st January 1986, the period which begins with 1st October 1985 and ends with the last day before the making of the order which is 30th September; and

(b) in the case of the revaluation periods with later commencement dates, the period which—

(i) begins with the last day before the commencement of the revaluation period which is 1st October; and

(ii) ends with the last day before the making of the order which is 30th September.

(6) For the purposes of sub-paragraph (3)(b) and (3A)(b)—

“ the higher maximum rate ”, in relation to a revaluation period, is—
(a)
in the case of a revaluation period of 12 months, 5 per cent; and
(b)
in any other case, the percentage that would be the inflation percentage had the general level of prices increased at the rate of 5 per cent compound per annum during the reference period in question;
“ the lower maximum rate ”, in relation to a revaluation period, is—
(a)
in the case of a revaluation period of 12 months, 2.5 per cent; and
(b)
in any other case, the percentage that would be the inflation percentage had the general level of prices increased at the rate of 2.5 per cent compound per annum during the reference period in question.

(7) In paragraph 1—

“ the appropriate higher revaluation percentage ” means the higher revaluation percentage specified in the last calendar year before the date on which the member attains normal pension age as the higher revaluation percentage for the revaluation period which is of the same length as the number of complete years in the pre-pension period;
“the appropriate lower revaluation percentage” has a corresponding meaning.

2A (1) This paragraph applies to the pension or other benefit if the rules of the scheme under which it is payable contain a requirement that the accrued benefit be revalued by adding to the accrued benefit an amount of at least the relevant amount.

(2) “ The accrued benefit ” has the same meaning as in paragraph 1.

(3) “ The relevant amount ” means the amount which, ignoring paragraph 1(5) and (6), would be the additional amount specified in paragraph 1(1A), (1B), (1C) or (1D) (as the case may be) were the appropriate higher revaluation percentage and the appropriate lower revaluation percentage to be determined on the following basis.

(4) The higher revaluation percentage and the lower revaluation percentage for the revaluation period mentioned in paragraph 2(7) are to be taken to be the percentages which would have been specified in the Secretary of State's order—

(a) had the following been substituted for paragraph 2(3)(a)—

“ (a) the percentage increase in the retail prices index for the reference period in relation to the revaluation period (“the inflation percentage”), and ” ,

(b) had, in paragraph 2(3A)(a), the words “the percentage which appears to the Secretary of State to be” been omitted,

(d) had, in paragraph 2(5), the words “sub-paragraph (3)(a)” been substituted for “that sub-paragraph”,

(e) had, in paragraph (b) of the definitions of “the higher maximum rate” and “the lower maximum rate” in paragraph 2(6), the words “retail prices index” been substituted for “general level of prices”, and

(f) had the following been inserted after paragraph 2(6)—

“ (6A) In this paragraph “ retail prices index ” means—

(a) the general index of retail prices (for all items) published by the Statistics Board (or any predecessor), or

(b) where that index is not published for a month, any substituted index or figures published by the Board (or any predecessor). ”

The average salary method

3 (1) The average salary method is to revalue the member’s salaries as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

(2) In this paragraph “ salaries ” means, subject to sub-paragraph (4), the member’s salaries for the period between the date when his pensionable service began and the termination date, or such part of them as was relevant under the scheme to the calculation of the retirement benefits payable under the scheme to him or to any other person in respect of him.

(3) For the purpose of this paragraph those salaries are to be taken to include—

(a) any amount which is attributed to them, otherwise than by virtue of this paragraph, as the result of a revaluation for which the rules of the scheme provide; and

(b) any amount which is for any reason credited to the member by way of salary notionally earned.

(4) Where the member’s pensionable service ended before 1st January 1991, sub-paragraph (2) shall have effect with the substitution for the words from “means” to “termination date” of the words “means the member’s salaries for the period between 1st January 1985 and the termination date”.

(5) For the purposes of the application of this paragraph to a case where a member is credited with an amount by reference to salary notionally earned over a period of time of a particular length, that period shall be taken to have ended immediately before the member’s actual pensionable service began.

The cash balance method

3A. The cash balance method of revaluing a benefit is to revalue the available sum in respect of the benefit in any way in which it would have been revalued if the member’s pensionable service had not terminated.

The flat rate method

4 The flat rate method is to revalue the benefits which have accrued to the member as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

The money purchase method

5 (1) Subject to sub-paragraphs (2) and (3), the money purchase method is to apply the investment yield and any bonuses arising from payments made by or on behalf of a member towards providing any pension or other retirement benefit which is payable under the scheme to him or to any other person in respect of him in the manner in which they would have been applied if his pensionable service had not terminated.

(2) The Secretary of State may by regulations authorise trustees and managers of occupational pension schemes to deduct from any pension or other retirement benefit provided by virtue of the money purchase method an appropriate amount in respect of the administrative expenses incurred by them in carrying this method into effect.

(3) The trustees and managers of a personal pension scheme may, when providing a pension or other retirement benefit by virtue of the money purchase method, deduct—

(a) the actual administrative expenses of doing so, or

(b) the amount of the administrative expenses which would have been incurred in providing a money purchase benefit for the same member if contributions had not ceased to be paid to the scheme in respect of him,

whichever is the less.

Section 128.

SCHEDULE 4 Priority in Bankruptcy etc

Earner’s contributions to occupational pension scheme

1 This Schedule applies to any sum owed on account of an earner’s contributions to an occupational pension scheme being contributions deducted from earnings paid in the period of four months immediately preceding the relevant date or otherwise due in respect of earnings paid or payable in that period.

Employer’s contributions to occupational pension scheme

2 (1) This Schedule applies to any sum owed on account of an employer’s contributions to a Northern Ireland salary related contracted-out scheme which were payable in the period of 12 months immediately preceding the relevant date.

(1A) The amount of the debt having priority by virtue of sub-paragraph (1) shall be taken to be an amount equal to the appropriate amount.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3A) In sub-paragraph (1A) ... “ the appropriate amount ” means the aggregate of—

(a) the percentage for non-contributing earners of the total reckonable earnings paid or payable, in the period of 12 months referred to in sub-paragraph (1) ... , to or for the benefit of non-contributing earners; and

(b) the percentage for contributing earners of the total reckonable earnings paid or payable, in that period, to or for the benefit of contributing earners.

(4) For the purposes of sub-paragraph (3A) —

(a) the earnings to be taken into account as reckonable earnings are those paid or payable to or for the benefit of earners in employment which is contracted-out by reference to the scheme in the whole or any part of the period of 12 months there mentioned; and

(b) earners are to be identified as contributing or non-contributing in relation to service of theirs in employment which is contracted-out by reference to the scheme according to whether or not in the period in question they were liable under the terms of the scheme to contribute in respect of that service towards the provision of pensions under the scheme.

(5) In this paragraph—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“ employer ” shall be construed in accordance with regulations made under section 181(2); and
“ Northern Ireland salary related contracted-out scheme ” means a salary related contracted-out scheme within the meaning of the Pension Schemes (Northern Ireland) Act 1993 (and references to employment that is contracted-out by reference to a scheme are to be read accordingly);
“the percentage for contributing earners” means ... 3 per cent, ...
“the percentage for non-contributing earners” means ... 4.8 per cent, ...
“ reckonable earnings ”, in relation to any employment, means the earner’s earnings from that employment so far as those earnings—
(a)
were comprised in any payment of earnings made to him or for his benefit at a time when the employment was contracted-out employment; and
(b)
exceeded the currentlower earnings limit but not the upper accrual point .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

State scheme premiums

3 (1) This Schedule applies to any sum owed on account of a Northern Ireland contributions equivalent premium payable at any time before, or in consequence of, a person going into liquidation or being made bankrupt, or in Scotland, the sequestration of a debtor’s estate, or (in the case of a company not in liquidation)—

(a) the appointment of a receiver as mentioned in section 40 of the Insolvency Act 1986(debenture-holders secured by floating charge), or

(b) the appointment of a receiver under section 53(6) or 54(5) of that Act (Scottish company with property subject to floating charge), or

(2) Where any such premium is payable in respect of a period of service of more than 12 months (taking into account any previous linked qualifying service), the amount to be paid in priority by virtue of this paragraph shall be limited to the amount of the premium that would have been payable if the service had been confined to the last 12 months taken into account in fixing the actual amount of the premium.

(3) Where—

(a) by virtue of this paragraph the whole or part of a premium is required to be paid in priority to other debts of the debtor or his estate; and

(b) the person liable for the payment would be entitled to recover the whole or part of any sum paid on account of it from another person either under section 61 or under any provision made by the relevant scheme for the purposes of that section or otherwise,

then, subject to sub-paragraph (4), that other person shall be liable for any part of the premium for the time being unpaid.

(4) No person shall be liable by virtue of sub-paragraph (3) for an amount in excess of the sum which might be so recovered from him if the premium had been paid in full by the person liable for it, after deducting from that sum any amount which has been or may be recovered from him in respect of any part of that payment paid otherwise than under that sub-paragraph.

(5) The payment under sub-paragraph (3) of any amount in respect of a premium shall have the same effect on the rights and liabilities of the person making it (other than his liabilities under that sub-paragraph) as if it had been a payment of that amount on account of the sum recoverable from him in respect of a premium as mentioned in sub-paragraph (3)(b).

(6) In this paragraph “ Northern Ireland contributions equivalent premium ” means a contributions equivalent premium within the meaning of the Pension Schemes (Northern Ireland) Act 1993.

Interpretation

4 (1) In this Schedule—

(a) in its application in England and Wales, section 754(3) of the Companies Act 2006 and section 387 of the Insolvency Act 1986 apply as regards the meaning of the expression “the relevant date”; and

(b) in its application in Scotland, that expression has the same meaning as in Part 1 of Schedule 3 to the Bankruptcy (Scotland) Act 2016 .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 188.

SCHEDULE 5 Repeals

Part I General

Chapter	Short title	Extent of repeal
1973 c. 38.	The Social Security Act 1973.	Section 51(3)(b), (5) and (10). Section 52(8). Section 58(1) to (2B). Section 59(1). Sections 63 to 68. In section 69, subsections (1) to (6). Sections 71 and 72. Section 86. In section 96(1), the words from “(except” to “Part II)”. In section 99, subsection (5) and in subsection (17) the word “68” and the words “or regulations” in both places where they occur. Schedules 16 and 17.
1974 c. 14.	The National Insurance Act 1974.	Section 6(4).
1975 c. 18.	The Social Security (Consequential Provisions) Act 1975.	In Schedule 2, paragraph 52.
1975 c. 60.	The Social Security Pensions Act 1975.	Sections 26 to 58B. Sections 59B to 60B. In section 61(2), paragraphs (a) and (b) and the words from “regulations under” to “or”. Section 61A. Section 62(4). Section 63(2)(g). Section 66. In section 68(4), the words from the beginning to “Ireland; and” and paragraphs (a) and (b). Schedules 1A, 2, 3 and 3A. In Schedule 4, paragraphs 2 and 23 to 29 and 31 to 33.
1976 c. 35.	The Police Pensions Act 1976.	In Schedule 2, paragraph 11.
1977 c. 5.	The Social Security (Miscellaneous Provisions) Act 1977.	Section 3(2). Section 21. Section 22(7), (8), (13), (14).
1978 c. 44.	The Employment Protection (Consolidation) Act 1978.	Section 123. In section 124, subsection (2) and in subsection (3) the words “or 123”. Section 125(3) to (3B). In section 126(1), the words “or 123” and “or contributions to an occupational pension scheme falling to be made”. In section 127(3), the definition of “occupational pension scheme” and the words following it. In section 144(4), the words “and 123”.
1979 c. 18.	The Social Security Act 1979.	Section 18. In Schedule 3, paragraphs 3 and 18.
1980 c. 30.	The Social Security Act 1980.	Section 3(4), (7) to (10) and (12).
1981 c. 33.	The Social Security Act 1981.	In Schedule 2, paragraph 1.
1982 c. 24.	The Social Security and Housing Benefits Act 1982.	Section 40. In Schedule 4, paragraphs 20 and 21.
1984 c. 48.	The Health and Social Security Act 1984.	Sections 19 and 20.
		Schedule 6.
		In Schedule 7, paragraphs 4 and 5.
1985 c. 53.	The Social Security Act 1985.	Sections 1 to 6. Section 26. Section 28(2). Schedules 1 to 3. In Schedule 5, paragraphs 1, 3, 4, 17, 18, 20, 21, 23 to 27, 29 to 32, 34 and 36.
1985 c. 65.	The Insolvency Act 1985.	In Schedule 8, paragraphs 26 and 31(3).
1985 c. 66.	The Bankruptcy (Scotland) Act 1985.	In Schedule 7, paragraph 13.
1986 c. 45.	The Insolvency Act 1986.	In Schedule 14, the entries relating to the Social Security Pensions Act 1975.
1986 c. 50.	The Social Security Act 1986.	Sections 1 to 8. Section 9(1) to (7). Sections 10 to 17A. Section 52(1) and (2). Sections 59 to 61. Section 75. Sections 78 to 80. Section 83(3). In section 84; in subsection (1), the definitions of “average salary benefits”, “contract of service”, “employed earner”, “employer”, “employee”, “insurance company”, “minimum contributions”, “money purchase benefits”, “occupational pension scheme”, “personal pension scheme”, “protected rights”, “tax exemption”, “tax approval” and “tax year” and subsection (2). Section 85(3), (8) and (8A). Section 87(1)(a). Schedules 1 and 2. In Schedule 5, in Part I, paragraph 1 and in Part II, paragraph (a). In Schedule 8, paragraphs 4 and 8 to 11. In Schedule 10, paragraphs 2 to 9, 12 to 31 and 82.
1988 c.7.	The Social Security Act 1988.	Section 9. In Schedule 2, paragraphs 1(2), (3), 2 and 3. In Schedule 4, paragraph 22.
1989 c. 6.	The Official Secrets Act 1989.	In Schedule 1, paragraph 1(d).
1989 c. 24.	The Social Security Act 1989.	Section 7(6). Section 20. In Schedule 1, paragraph 11. In Schedule 5, paragraphs 11 and 13. In Schedule 6, paragraphs 1 to 5 and 8 to 20. In Schedule 7, paragraphs 1 and 21. In Schedule 8, paragraph 12(1)(a) and (b). In Schedule 9, the entries relating to section 64(3)(dd) of the Social Security Act 1973 and sections 53 to 56 of the Social Security Pensions Act 1975.
1989 c. 38.	The Employment Act 1989.	Section 19(2).
1990 c. 27.	The Social Security Act 1990.	Sections 11 and 12(1). Sections 13 and 14. Section 22(2), (3). In section 23(5), paragraph (a), in paragraph (b) the words “section 22 above and” and paragraph (d). Schedules 2, 3 and 4.
1990 c. 41.	The Courts and Legal Services Act 1990.	Section 82(2).
1992 c. 6.	The Social Security (Consequential Provisions) Act 1992.	In Schedule 2, paragraphs 20 to 33, 35, 36, 40 to 42, 44, 49, 67 and 76 to 83.
1992 c. 52.	The Trade Union and Labour Relations (Consolidation) Act 1992.	In Schedule 2, paragraph 5.
1993 c. 3.	The Social Security Act 1993.	Section 1. In section 5, in subsection (2) the words “section 1(1) and (2) and” and subsection (3).
1993 c. 8.	The Judicial Pensions and Retirement Act 1993.	In Schedule 8, paragraphs 12 and 18.

Prospective

Part II Provisions relating to equal access

Chapter	Short title	Extent of repeal
1993 c. 48.	The Pension Schemes Act 1993.	Section 118. In section 132, the words “the equal access requirements”. In section 133(1), the words “the equal access requirements”. In section 134, in subsection (3), the words “the equal access requirements” and in subsection (4) the words “or the equal access requirements” and the words from “or as the case may be” onwards. In section 136(2)(e)(iv), the words “or the equal access requirements”. In section 139(2), the words “the equal access requirements”. In section 140(4), paragraph (c) and the word “and” immediately preceding it. Section 153(3) and (4). Section 170((5) and (6). In section 181(1), the definition of “equal access requirements”.

Chapter

Short title

Extent of repeal

1993 c. 48.

The Pension Schemes Act 1993.

Section 118.

In section 132, the words “the equal access requirements”.

In section 133(1), the words “the equal access requirements”.

In section 134, in subsection (3), the words “the equal access requirements” and in subsection (4) the words “or the equal access requirements” and the words from “or as the case may be” onwards.

In section 136(2)(e)(iv), the words “or the equal access requirements”.

In section 139(2), the words “the equal access requirements”.

In section 140(4), paragraph (c) and the word “and” immediately preceding it.

Section 153(3) and (4).

Section 170((5) and (6).

In section 181(1), the definition of “equal access requirements”.

Part III Provisions repealed as respects Great Britain only

Chapter	Short title	Extent of Repeal
1973 c. 38.	The Social Security Act 1973.	Section 51(3). In section 69(7), the words from “but” onwards. Section 89. In section 96, in subsections (1), (2), (3) and (6) the words “regulations or”. In section 97, in subsection (3) the words “regulations and” and subsection (4). In section 99, subsections (1) and (3).
1975 c. 18.	The Social Security (Consequential Provisions) Act 1975.	In Schedule 2, paragraph 58.
1975 c. 60.	The Social Security Pensions Act 1975.	In Schedule 4, paragraph 30.
1985 c. 53.	The Social Security Act 1985.	In Schedule 5, paragraph 2.

Part IV Subordinate legislation revoked

Number	Short title	Extent of revocation
S.I. 1987/1116.	The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987.	All the Regulations.
S.I. 1988/474.	The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988.	Regulation 8.
S.I. 1988/1016.	The Personal and Occupational Pension Schemes (Transfer to Self-employed Pension Arrangements) Regulations 1988.	Regulation 4(2).
S.I. 1989/500.	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1989.	Regulation 3.
S.I. 1990/1141.	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990.	Regulation 7.
S.I. 1992/795.	The Social Security (Class 1 Contributions - Contracted-out Percentages) Order 1992.	The whole order.

Sections 188, 189 and 190.

SCHEDULE 6 Transitional Provisions and Savings

Part I General Provisions

1 In this Schedule “ the repealed enactments ” means the enactments repealed or revoked by this Act.

2 (1) The substitution of this Act for the repealed enactments does not affect the continuity of the law.

(2) Anything done or having effect as if done under or for the purposes of a provision of the repealed enactments has effect, if it could have been done under or for the purposes of the corresponding provision of this Act, as if done under or for the purposes of that corresponding provision.

(3) Any reference, whether express or implied, in this Act or any other enactment, instrument or document to a provision of this Act shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the repealed enactments has effect, a reference to that corresponding provision.

(4) Any reference, whether express or implied, in any enactment, instrument or document to a provision of the repealed enactments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of this Act.

3 Where—

(a) this Act repeals an enactment relating to the coming into force of another provision, including—

(i) an enactment deeming a provision always to have had effect, or to have had effect from a date earlier than that which would otherwise apply, or enabling regulations or an order made under a provision to be framed so as to have such an effect, and

(ii) an enactment conferring power by regulations to provide or make savings in preparation for or in connection with the coming into force of a provision, and

(b) the effect of that provision is reproduced in this Act,

the repeal does not affect the operation of that enactment, in so far as it is not specifically reproduced in this Act but remains capable of having effect, in relation to the corresponding provision of this Act.

4 (1) The repeal or revocation by this Act of an enactment previously repealed or revoked subject to savings does not affect the continued operation of those savings.

(2) The repeal or revocation by this Act of a saving to which a previous repeal or revocation of an enactment is subject does not affect the operation of the saving in so far as it is not specifically reproduced in this Act but remains capable of having effect.

5 The repeal or revocation by this Act of an enactment which has effect as respects any provision of the repealed enactments (being a provision which is not reproduced in this Act but continues in effect by virtue of this Schedule or the Interpretation Act 1978) does not affect its operation as respects that provision.

6 Any document made, served or issued after this Act comes into force which contains a reference to any of the repealed enactments shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of this Act.

Part II Specific Provisions

Contracting-out requirements for schemes providing guaranteed minimum pensions

7 An occupational pension scheme which—

(a) at any time before the coming into operation of the first regulations made under—

(i) paragraph (a) of subsection (2) of section 32 of the Social Security Pensions Act 1975(which made corresponding provision to that made by section 9(2)(a) of this Act), or

(ii) subsection (8) of section 35 of the Social Security Pensions Act 1975(which made corresponding provision to that made by section 16(4) of this Act),

did not satisfy that paragraph or, as the case may be, that subsection; but

(b) would have satisfied it if those regulations had then been in operation,

shall, for the purpose of determining whether the scheme satisfied that paragraph or, as the case may be, that subsection, be treated as if those regulations had been in operation at that time.

8 Any document the contents of which are in terms corresponding to those of section 35(7) of the Social Security Pensions Act 1975, as that subsection stood immediately before the passing of the Social Security Act 1985 (which corresponded to subsection (2) of section 16 of this Act, but with the substitution for the words from “is terminated before” onwards of the words “ is terminated before he attains the scheme’s normal pension age shall be determined for the purposes of section 14(2) without reference to any order that comes into force under section 21 of the Social Security Pensions Act 1975 after the relevant year in which his service ends ”) shall be construed as if its contents were and always had been in terms corresponding to those of section 16(2) of this Act.

9 The requirement of the Social Security Pensions Act 1975 that for an occupational pension scheme to be contracted-out in relation to an earner’s employment it must provide requisite benefits shall, except so far as it relates to guaranteed minimum pensions, be treated for the purposes of section 37 of that Act as if it had never existed.

10 (1) Where in the tax year 1989-90 the trustees or managers of an occupational pension scheme made an increase in the rate of pensions currently payable to the members of the scheme who had attained pensionable age or to the widows or widowers of members, they may deduct the amount of the increase from any increase which, but for this sub-paragraph, they would be required to make under section 109 in the tax year 1990-91.

(2) Subsections (1) and (4) of section 110 shall apply to sub-paragraph (1) as they apply to subsections (2) and (3) of that section.

Overriding effect of certain requirements for existing contracted-out and appropriate schemes

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12 If immediately before 13th July 1990—

(a) there was in force in relation to an occupational pension scheme a contracting-out certificate which stated that the scheme was contracted-out by virtue of section 32(2A) of the Social Security Pensions Act 1975, or

(b) there was in force in relation to a personal pension scheme an appropriate scheme certificate,

then, to the extent that the rules of the scheme are inconsistent with any provision of this Act derived from provision made by paragraph 19(1) or (2) or 20(1) to (3) of Schedule 6 to the Social Security Act 1989 (by virtue of which—

(i) section 27(3) applies to all protected rights and not only such rights as are mentioned in section 10(2) or (3);

(ii) section 28 includes subsection (1) and, in subsection (3), the words “Subject to subsections (5) and (7)”, the words from “except” to “subsection (4)” and the word “shall”; and

(iii) section 29 includes subsection (2))

they shall be overridden by that provision.

Transactions discharging trustees

13 Without prejudice to section 16 of the Interpretation Act 1978—

(a) as respects a transaction which took place before 1st January 1986, sections 19(1) and 81 have effect with the omission of paragraph (c), and

(b) as respects a transaction which took place before 1st November 1986, section 19 has effect with the substitution for the references to guaranteed minimum pensions of references to requisite benefits.

Contributions equivalent premiums: earnings before 1987-88

14 (1) Where an earner’s earnings paid in any period before the tax year 1987-88—

(a) exceeded the lower earnings limit; but

(b) were not such that primary Class 1 contributions within Bracket 3 fell to be paid in respect of them,

it shall be assumed for the purposes of sections 58(4) and 61(2) that his earnings paid in that period were such that, taking the rate specified in Bracket 3 as the appropriate rate, the same amount of primary Class 1 contributions fell to be paid in respect of them as in fact fell to be paid in respect of them; and in this paragraph “ Bracket 3 ” has the meaning given in section 9(3) of the Social Security Contributions and Benefits Act 1992.

(2) Section 63(3) applies for the purposes of sub-paragraph (1), in so far as it applies as respects section 58(4), as if the reference in paragraph (b) of section 63(3) to earnings included a reference to earnings relevant for any purpose of that sub-paragraph.

(3) Where the Inland Revenue have acted in pursuance of section 63(3) as applied by sub-paragraph (2) and they subsequently ascertain the amount of those earnings—

(a) if it appears to them that the amount of the contributions equivalent premium would have been less if they had not made the calculation on the basis described in sub-paragraph (1), they shall refund the difference to the prescribed person, and

(b) if it appears to the Inland Revenue that that premium would have been greater if they had not done so, the prescribed person shall pay the difference to them .

Preservation

15 Without prejudice to paragraph 3, in any case where—

(a) the pensionable service of a member of a scheme terminated during the period beginning with 6th April 1988 and ending with 27th February 1991, otherwise than on the termination of his service in relevant employment, and

(b) during that period no payments in discharge of his rights under the scheme were made in consequence of that termination,

paragraph 6(1) of Schedule 16 to the Social Security Act 1973(which corresponded to section 71(1) of this Act) shall be taken at all times on and after 6th April 1988 to have had effect in relation to the member and his rights under the scheme with the amendment made by paragraph 5(1) of Schedule 4 to the Social Security Act 1990(which substituted the words “pensionable service” for the words “service in relevant employment”).

Anti-franking

16 (1) If before 21st July 1989 an earner ceased to be in contracted-out employment by reference to an occupational pension scheme other than a money purchase contracted-out scheme, Chapter III of Part IV shall apply in relation to him with the modifications set out in sub-paragraphs (2) and (3).

(2) In section 87—

(a) in subsection (3) for the words “at any time” there shall be substituted the words “ on the relevant date and at any time thereafter ” ;

(b) after that subsection there shall be inserted—

“ (3A) In subsection (3) “ relevant date ”—

(a) in the application of that subsection to a case where a scheme provides for any part of the pension in excess of the earner’s guaranteed minimum to commence from a date not more than 3 months after that on which he attains pensionable age or to be postponed for any period for which he continues in employment (whether or not employment to which the scheme relates) after attaining that age, is to be construed in relation to the part of the pension as to which such provision is made as a reference to the date on which by virtue of it that part of the pension begins to be paid; and

(b) in any other case means the commencement of payment date. ” ;

(3) Section 90 shall be omitted.

17 (1) Regulations may provide that any provision of this Act to which section 154 applies shall have effect subject to such modifications (other than those which may be made by virtue of that section) as the Secretary of State may consider necessary or expedient in consequence of Part I of the Social Security Act 1986 or any provision of this Act deriving from that Part.

(2) Regulations may provide that any provision contained in an Act to which this sub-paragraph applies shall have effect subject to such modifications as the Secretary of State may consider necessary or expedient in consequence of the provisions mentioned in sub-paragraph (1) or in consequence of any corresponding enactment extending to Northern Ireland.

(3) The Acts to which sub-paragraph (2) applies are—

(a) the Fire Services Act 1947;

(b) the Sheriffs’ Pensions (Scotland) Act 1961;

(d) the Parliamentary and other Pensions Act 1972;

(e) the Water Act 1973;

(f) the Police Pensions Act 1976;

(g) the Parliamentary Pensions Act 1978;

(h) the Judicial Pensions Act 1981;

(i) any Act which relates to the employment of persons by a harbour authority (within the meaning of section 57(1) of the Harbours Act 1964);

(j) the Judicial Pensions and Retirement Act 1993.

Savings for statutory instruments

18 The repeal by this Act of section 26 of the Social Security Act 1985 (disapplication of requirement that regulations be referred to the Board in the case of certain regulations made shortly after the commencement of that Act) shall not affect the validity of any regulations to which that section applied.

19 The repeal of subsection (2) of section 17A of the Social Security Act 1986shall not affect the validity of any Order containing such provision as there mentioned (provision for the Secretary of State to make payments in relation to the provisions contained in Part I of that Act for any period beginning on or after 6th April 1987).

Provisions contained in this Act by virtue of statutory instruments

20 Without prejudice to any express provision in this Act, where this Act repeals any provision contained in any enactment by virtue of any order or regulations (including a provision which has not come into force at the time of the repeal) and the provision is reproduced in this Act, the Secretary of State shall have the like power to make orders or regulations repealing or amending the provision of this Act which reproduces the effect of the repealed provision as he had in relation to that provision.

21 The repeals made by this Act do not affect the operation of section 66(2) of the Social Security Pensions Act 1975 (or of any other provision in that Act or any other enactment as it applies by virtue of that section), so far as it is not given effect to in this Act but remains capable of having effect (and paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992shall continue to have effect accordingly).

22 The repeal by this Act of section 7 of the Social Security Act 1986(schemes becoming contracted-out between 1986 and 1993) or of any reference to that section in another of the repealed enactments does not affect—

(a) the operation of that section so far as it is not reproduced in this Act but remains capable of having effect; or

(b) the operation of that enactment so far as the reference is not reproduced in the corresponding provision of this Act and that enactment remains capable of having effect in relation to that section.

Prospective

Section 190.

SCHEDULE 7 Re-enactment or amendment of certain provisions not in force

The Equal Pay Act 1970 (c. 41)

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 In Schedule 5 to the Social Security Act 1989—

(a) in paragraph 2(8) for the words “section 84(1) of the 1986 Act” there shall be substituted the words “ section 181(1) of the Pension Schemes Act 1993 ” ;

(b) in paragraph 7(d) for the words “the meaning given by section 51(3)(b) of the 1973 Act” there shall be substituted the words “ the same meaning as “ public service pension scheme ” in section 1 of the Pension Schemes Act 1993 ” ;

(c) in paragraph 8 for the words “section 15(1) of the 1986 Act” there shall be substituted the words “ section 160(1) of the Pension Schemes Act 1993 ” .

This Act

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 190.

SCHEDULE 8 Consequential Amendments

The Parliamentary Commissioner Act 1967 (c. 13)

1 In paragraph 10 of Schedule 1 to the Parliamentary Commissioner Act 1967, in the definition of “judicial pension scheme”, for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ” .

The Administration of Justice Act 1970 (c. 31)

2 In paragraph 3 of Schedule 4 to the Administration of Justice Act 1970 for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ” .

The Equal Pay Act 1970 (c. 41)

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Attachment of Earnings Act 1971 (c. 32)

4 In section 24(2) of and paragraph 3 of Schedule 2 to the Attachment of Earnings Act 1971 for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ” .

The Pensions (Increase) Act 1971 (c. 56)

5 In section 17(1) of the Pensions (Increase) Act 1971, in the definition of “money purchase benefits”, for the words “section 84(1) of the Social Security Act 1986” there shall be substituted the words “ section 181(1) of the Pension Schemes Act 1993 ” .

The Superannuation Act 1972 (c. 11)

6 In section 1(9) of the Superannuation Act 1972, in the definition of “money purchase scheme”, for the words from “means” onwards there shall be substituted the words “ has the meaning given by section 181(1) of the Pension Schemes Act 1993 ” .

7 In sections 9(6) and 10(6) of that Act, in the definition of “money purchase benefits”, for the words “section 84(1) of the Social Security Act 1986” there shall be substituted the words “ section 181(1) of the Pension Schemes Act 1993 ” .

8 In section 13(15), in the definition of “judicial pension scheme”, for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ” ;

9 (1) In section 59 of the Social Security Pensions Act 1975—

(a) in subsection (5A), for the words “section 37A(13), (14) or (15) above” there shall be substituted the words “ section 110(2) or (3) of, or paragraph 10 of Schedule 6 to, the Pension Schemes Act 1993 ” ; and

(b) in subsection (7), after the definition of “beginning date” there shall be inserted—

“ “ employment ”, “ guaranteed minimum pension ” and “ transfer credit ” have the same meaning as in section 181(1) of the Pension Schemes Act 1993 ” .

(2) In section 59A(2A) of that Act—

(a) after the words “tax year” there shall be inserted the words “ as defined in section 181(1) of the Pension Schemes Act 1993 ” ;

(b) for the words “section 37A above” in the first place where they occur there shall be substituted the words “ section 109 of the Pension Schemes Act 1993 ” ; and

The Rent Act 1977 (c. 42)

10 In section 653(3) of the Rent Act 1977 for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ” .

The Employment Protection (Consolidation) Act 1978 (c. 44)

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Justices of the Peace Act 1979 (c. 55)

12 In sections 55(2)(b)(ii) and 58(2)(ii) of the Justices of the Peace Act 1979 for the words “Part III of the Social Security Pensions Act 1975” there shall be substituted the words “ Chapter III of Part III of the Pension Schemes Act 1993 ” .

The Judicial Pensions Act 1981 (c. 20)

13 In section 33A(9) of the Judicial Pensions Act 1981—

(a) in the definition of “employment” for the words “Social Security Pensions Act 1975” and “that Act” there shall be substituted respectively the words “ Pension Schemes Act 1993 ” and “section 2 of the Social Security Contributions and Benefits Act 1992”; and

(b) in the definition of “occupational pension scheme” for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ” ;

(c) in the definition of “personal pension scheme” for the words “section 84(1) of the Social Security Act 1986” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ” ;

(d) in the definitions of “tax exemption” and “tax approval” for the words “section 84(1) of the Social Security Act 1986” there shall be substituted the words “ section 181(1) of the Pension Schemes Act 1993 ” .

14 In Schedule 1A to that Act—

(a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions Act 1975” there shall be substituted the words “ the Pension Schemes Act 1993 ” ;

(b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions Act 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes Act 1993 ” ;

(c) in paragraph 6(6)(a)(ii) for the words “section 2 of the Social Security Act 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993 ” .

The Forfeiture Act 1982 (c. 34)

15 In the definition of “ relevant enactment ” in section 4(5) of the Forfeiture Act 1982 there shall be inserted at the appropriate place the words— “ the Pension Schemes Act 1993 ” .

The Companies Act 1985 (c. 6)

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Bankruptcy (Scotland) Act 1985 (c. 66)

17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Insolvency Act 1986 (c. 45)

18 In section 386(3) of and paragraph 8 of Schedule 6 to the Insolvency Act 1986 for the words “Schedule 3 to the Social Security Pensions Act 1975” there shall be substituted the words “ Schedule 4 to the Pension Schemes Act 1993 ” .

The Coal Industry Act 1987 (c. 3)

19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Income and Corporation Taxes Act 1988 (c. 1)

20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Official Secrets Act 1989 (c. 6)

21 In paragraph 4 of Schedule 1 to the Official Secrets Act 1989 for the words “Social Security Act 1973” there shall be substituted the words “ Pension Schemes Act 1993 ” .

The Finance Act 1989 (c. 26)

22 In paragraph 11(2)(b) of Schedule 7 to the Finance Act 1989 for the words “Social Security Act 1986” there shall be substituted the words “ Pension Schemes Act 1993 ” .

The Electricity Act 1989 (c. 29)

23 In paragraph 5(1) of Schedule 14 and in paragraph 5(1) of Schedule 15 to the Electricity Act 1989 for the words “Social Security Pensions Act 1975 (contracted-out pension schemes)” there shall be substituted the words “ Pension Schemes Act 1993 (so far as relating to occupational pension schemes within the meaning of that Act) ” .

24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25 At the end of section 70(3) of that Act there shall be inserted the words “ or

(k) the Pensions Act ” .

26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 In section 148(7) of that Act for the words “section 21 of the Pensions Act” there shall be substituted the words “ section 21 of the Social Security Pensions Act 1975 ” .

28 In section 150 of that Act—

(a) in subsection (1)(e), for the words “section 35(6)” and “section 36(3)” there shall be substituted respectively the words “ section 15(1) ” and “ section 17(2) ” ;

(b) after subsection (10) there shall be inserted—

“ (10A) Where a member of an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if—

(a) the guaranteed minimum pension to which he is treated as entitled by virtue of section 48(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 15(1) of that Act; and

(b) the amounts of any notional increases referred to in paragraph (a) above were subject to annual up-rating in the same way as if they were sums to which subsection (1)(e)(i) above applied. ” ; and

(c) in subsection (11), for the words “the Pensions Act” there shall be substituted the words “ the Social Security Pensions Act 1975 ” .

29 In section 151 of that Act—

(a) in subsection (4), for the words “section 35(6)” and the words “section 37A” in both places where they occur there shall be substituted respectively the words “ section 15(1) ” and “ section 109 ” ; and

(b) in subsection (5), for the words “section 35(6)” and “section 36(3)” there shall be substituted respectively the words “ section 15(1) ” and “ section 17(2) ” .

30 In section 155(7) of that Act, for the words “the Pensions Act” there shall be substituted the words “ the Social Security Pensions Act 1975 ” .

31 In section 191 of that Act—

(a) the following definitions shall be inserted at the appropriate places—

“ “ money purchase contracted-out scheme ” has the same meaning as in section 8(1)(a)(ii) of the Pensions Act; ” and

“ “ pensionable age ” has the same meaning as in section 122 of the Contributions and Benefits Act ” ;

(b) in the definition of “occupational pension scheme”, for the words “section 66(1)” there shall be substituted the words “ section 1 ” ;

(c) in the definition of “the Pensions Act”, for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ” ;

(d) in the definition of “personal pension scheme”, for the words “section 84(1) of the 1986 Act” there shall be substituted the words “ section 1 of the Pensions Act ” and at the end of that definition there shall be added the words “ and “ appropriate ”, in relation to such a scheme, shall be construed in accordance with section 7(4) of that Act. ” .

32 In section 1(3) of the Social Security Contributions and Benefits Act 1992 for the words from “Part III” to “contributions)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and benefits for members of certified schemes) ” .

33 In section 8(1) of that Act for the words “section 27 of the Pensions Act (contracted-out rates)” there shall be substituted the words “ section 41 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment) ” .

34 In section 9(4) of that Act for the words “section 27” there shall be substituted the words “ section 41 ” .

35 In section 20(3) of that Act for the words from “Part III” to “benefit)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and benefits for members of certified schemes) ” .

36 In section 23(2) of that Act after the words “the Pensions Act” there shall be inserted the words “ or the Social Security Pensions Act 1975 ” .

37 In section 34(5) of that Act for the words “section 29” there shall be substituted the words “ section 46 ” .

38 In section 44(8) of that Act for the words “section 21 of the Pensions Act” there shall be substituted the words “ section 21 of the Social Security Pensions Act 1975 ” .

39 In section 47(3) of that Act for the words “section 29” there shall be substituted the words “ section 46 ” .

40 In section 50(2) of that Act for the words “section 29B(2)” there shall be substituted the words “ section 46(5) ” .

41 In section 174 of that Act, in the definition of “the Pensions Act” for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ” .

42 In Schedule 5 to that Act—

(a) in paragraph 2(6) for the words “section 29B(2)” there shall be substituted the words “ section 46(5) ” ; and

(b) in paragraphs 5(1) and 6(1)(c)(i) for the words “section 35(6)” there shall be substituted the words “ section 15(1) ” ; and

(c) in paragraphs 5(3) and 6(3)(c) and (4)(b) for the words “section 37A” there shall be substituted the words “ section 109 ” .

43 In paragraph 3 of Schedule 7 to that Act—

(a) in sub-paragraph (3) for the words “section 29” there shall be substituted the words “ section 46 ” ; and

(b) in sub-paragraph (11) for the words from “section 29C” to “supplement)” there shall be substituted the words “ section 46(6) and (7) (entitlement to guaranteed minimum pensions and increases of unemployability supplement) ” .

The Tribunals and Inquiries Act 1992 (c. 53)

44 In the Tribunals and Inquiries Act 1992—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in paragraph 35 of Schedule 1—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) in paragraph (e) for the words “Part IVA of the Social Security Pensions Act 1975 (c. 60)” and “section 59C(2)” there shall be substituted respectively the words “ Part X of the Pension Schemes Act 1993 ” and “ section 146(2) ” .

45 In section 2(4)(b) of the Social Security Act 1993—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) at the end there shall be inserted the words— “ and

The Judicial Pensions and Retirement Act 1993 (c.8)

46 (1) In section 10(8) of the Judicial Pensions and Retirement Act 1993—

(a) in the definition of “employment” for the words “Social Security Pensions Act 1975” and “that Act” there shall be substituted respectively the words “ Pension Schemes Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits Act 1992 ” ; and

(2) In section 13(9) of that Act, in the definition of “personal pension scheme”, for the words “section 2 of the Social Security Act 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993 ” .

(3) In section 16 of that Act, for paragraph (a) there shall be substituted—

“ (a) section 141 of the Pension Schemes Act 1993 (modification of public service schemes) or section 143 of that Act (winding up of public service schemes); ” .

(4) In section 30(1) of that Act, in the definition of “judicial pension scheme” for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ” .

(5) In Schedule 2 to that Act—

(a) in paragraph 1—

(i) for the words “the Social Security Pensions Act 1975”, in each place where they occur, there shall be substituted the words “ the Pension Schemes Act 1993 ” ;

(ii) in the definition of “occupational pension scheme” for the words “section 66(1)” there shall be substituted the words “ section 1 ” ;

(iii) in the definition of “personal pension scheme” for the words “section 84(1) of the Social Security Act 1986” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ” ;

(c) in paragraph 6(6)(a)(ii) for the words “section 2 of the Social Security Act 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993 ” .

Sections 191 and 193(2).

SCHEDULE 9 Transitory Modifications

1 (1) If—

(a) no date has been appointed as the date on which a provision mentioned in column 1 of the following Table is to come into force before the commencement date, or

(b) a date has been appointed which is later than the commencement date,

then the paragraph of this Schedule mentioned in column 2 of the Table opposite that provision shall have effect until the appointed day.

TABLE

Provision	Paragraph of this Schedule
(i) Section 69(7) of the Social Security Act 1973.	Paragraph 2.
(ii) ...	. . .
(iii) ...	. . .
(iv) ...	. . .
(v) ...	. . .
(vi) Section 82(2) of the Courts and Legal Services Act 1990.	Paragraph 5.
(vii) Paragraph 23 of Schedule 16 to the Friendly Societies Act 1992.	Paragraph 6.
(viii) Paragraph 12 of Schedule 8 to the Judicial Pensions and Retirement Act 1993.	Paragraph 7(1).
(ix) Paragraph 18(1) of Schedule 8 to the Judicial Pensions and Retirement Act 1993.	Paragraph 7(2).
(x) Paragraph 18(2) of Schedule 8 to the Judicial Pensions and Retirement Act 1993.	Paragraph 7(3).

(2) If—

(a) a date has been appointed as the date on which a provision mentioned in column 1 of the Table in sub-paragraph (1) is to come into force for some purposes of that provision but not for others, and

(b) that date is on or before the commencement date,

then the paragraph mentioned in column 2 of the Table opposite that provision shall have effect for those other purposes of that provision (in so far as it is capable of doing so) until the relevant appointed day.

(3) In this paragraph—

“ the commencement date ”, means the date on which the provisions of this Act other than those mentioned in subsection (3) of section 193 come into force by virtue of an order under subsection (2) of that section;
“ the appointed day ”, in relation to a provision mentioned in column 1 of the Table in sub-paragraph (1), means—

(a) in the case mentioned in paragraph (a) of sub-paragraph (1), such day as may be appointed by order for the purposes of that provision—

(i) in the case of the provision mentioned in paragraph (i) of that Table, by the Secretary of State;

(ii) in the case of the provision mentioned in paragraph (vi) of that Table, by the Lord Chancellor or by the Secretary of State or by both acting jointly;

(iii) in the case of the provision mentioned in paragraph (vii) of that Table, by the Treasury; and

(iv) in the case of the provisions mentioned in paragraphs (viii) to (x) of that Table, by the appropriate Minister (within the meaning of section 30(1) of the Judicial Pensions and Retirement Act 1993); and

(b) in the case mentioned in paragraph (b) of that sub-paragraph, the day appointed as the day on which that provision is to come into force.

(4) An order under sub-paragraph (3) may—

(a) appoint different days for different provisions or for different purposes of the same provision;

(b) in the case of an order appointing a day until which paragraph 2 has effect, may make such transitional provision or savings as appear to the Secretary of State to be necessary or expedient in connection with section 163(9), and may make such adaptations of that section or of any provision of this Act deriving from the Social Security Act 1973 as appear to the Secretary of State to be necessary or expedient in consequence of the postponed (or partly postponed) operation of that section (whether before on or after the day appointed by the order);

(c) in the case of an order appointing a day until which paragraph 5 has effect, may contain such incidental, supplemental or transitional provisions or savings as the person making it considers expedient;

(d) in the case of an order appointing a day until which paragraph 6 has effect, may make such transitional provision or savings (whether or not involving the modification of any statutory provision) as appear to the Treasury necessary or expedient in connection with the bringing into force of the words which have effect by virtue of that order;

(e) in the case of an order appointing a day until which paragraph 7 has effect, may make such transitional, consequential, supplementary or incidental provision or savings (whether or not involving the modification of the operation of the Judicial Pensions and Retirement Act 1993 or any other enactment) as appear to the appropriate Minister (within the meaning of section 30(1) of that Act) to be necessary or expedient for the purposes of or in connection with the bringing into force of the provisions which have effect by virtue of that order;

and in sub-paragraph (2) “ the relevant appointed day ”, in relation to any purpose of a provision, means the day appointed as the day on which the provision is to come into force for that purpose.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) The Treasury may by regulations make such transitional and consequential provisions and such savings as they consider necessary or expedient in preparation for or in connection with or in consequence of the coming into force of the words which come into force when paragraph 6 ceases to have effect and such regulations may make modifications of any enactment contained in the Friendly Societies Act 1992 or in any other Act.

Rule against perpetuities

2 In section 163, subsection (9) shall be omitted.

Limited price indexation

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guaranteed minimum for married women and widows paying reduced rate contributions

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Friendly societies

6 In section 162(4)(c)(i), for the words “section 65A” there shall be substituted the words “ section 65(2) ” .

Judicial pensions

7 (1) In section 146, subsection (3) shall be omitted.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In Schedule 6, paragraph 17(3)(j) shall be omitted.

TABLE OF DERIVATIONS

Notes:

1 This Table shows the derivation of the provisions of the consolidation.

2 The following abbreviations are used in the Table:—

Acts of Parliament

1973	= Social Security Act 1973 (c. 38)
1975	= Social Security Act 1975 (c. 14)
1975P	= Social Security Pensions Act 1975 (c. 60)
1977	= Social Security (Miscellaneous Provisions) Act 1977 (c. 5)
1978	= Employment Protection (Consolidation) Act 1978 (c. 44)
1980	= Social Security Act 1980 (c. 30)
1982	= Social Security and Housing Benefits Act 1982 (c. 24)
1984	= Health and Social Security Act 1984 (c. 48)
1985	= Social Security Act 1985 (c. 53)
1986	= Social Security Act 1986 (c. 50)
1989	= Social Security Act 1989 (c. 24)
1990	= Social Security Act 1990 (c. 27)
1992	= Social Security (Consequential Provisions) Act 1992 (c. 6)
1993	= Social Security Act 1993 (c. 3)

Subordinate legislation

S.I. 1987/1116

= Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987

3 The abbreviation “Law Com Rec No.” followed by a number refers to the recommendation set out in the paragraph of that number in the Appendix to the Report of the Law Commission and the Scottish Law Commission (Cm.2184).

4 The entry “drafting” indicates a provision of a mechanical or editorial nature only affecting the arrangement of the consolidation.

5 The Table does not show the effect of transfer of functions orders.

6 The Table does not show the effect of the saving by paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (c.6), which preserves provisions of the Social Security Act 1975 (c.14) as that Act continues to operate for the purposes of the Social Security Pensions Act 1975 (c.60) by virtue of s.66(2) of the latter Act.

Provision	Derivation
1	1973 ss.51(3), 99(1); 1975P s.66(1); 1980 s.4(1); 1986 s.84, Sch.10 para.28.
2(1)	1973 s.66(1); drafting.
(2)	1973 s.66(1), (10)(a); 1985 Sch.5 para.1; 1986 Sch.10 para.4.
3(1), (2)	1973 s.66(2).
4(1), (2)	1973 s.66(6); Social Security Act 1981 (c.33) Sch.2 para.1.
(3)	1973 s.66(6A); Social Security Act 1981 (c.33) Sch.2 para.1.
5	Drafting.
6(1) to (5)	1975P s.59K(1) to (5); 1990 s.13(1).
(6) to (8)	1975P s.59K(7), (9); 1990 s.13(1).
7(1)	1975P ss.30(1)(pt.), 31(1)(pt.); 1986 ss.1(8), 2(1)(a).
(2)	1975P s.31(1)(pt.).
(3)	1975P s.32(1).
(4)	1986 s.1(8).
(5)	1986 s.2(6).
(6)	1986 s.2(1)(c).
(7)	1975P s.31(7)(pt.); 1986 s.2(5)(pt.).
8(1)	1975P s.30(1); 1986 Sch.2 para.4(a), Sch.10 para.15.
(2)	1975P ss.26(2), 30(1A),(1B); 1986 s.9(4), Sch.2 para.4(b), Sch.10 para.12(b).
(3)	1975P s.30(1C); 1986 Sch.2 para.4(b).
(4)	1975P s.30(3).
(5)	1975P s.30(4).
9(1)	1975P s.32(2); 1986 Sch.2 para.5.
(2)	1975P s.32(2); 1986 s.9(4)(b), Sch.10 para.16(a).
(3)	1975P s.32(2A); 1986 Sch.1 para.6, Sch.2 para.5.
(4)	1975P s.32(5).
(5)	1986 s.2(2), Sch.1 para.6; S.I. 1987/1116 reg.3(1).
(6)	1975P s.32(2)(b), (2A)(c); S.I. 1987/1116 reg.3(1).
10(1)	1986 Sch.1 para.7(1).
(2)	1975P s.32(2B)(c); 1986 Sch.1 para.7(2).
(3)	1986 Sch.1 para.7(2).
11(1), (2)	1975P s.31(3).
(3),(4)	1975P s.31(4).
(5)	1975P s.31(5).
12(1), (2)	1975P s.32(2C); 1986 Sch.2 para.5(b).
(3)	1975P s.32(2D); 1986 Sch.2 para.5(b).
13(1)	1975P s.33(1); 1986 Sch.2 para.6(1)(a).
(2)	1975P s.33(1A); 1986 Sch.10 para.17; 1990 Sch.4 para.7(1); 1992 Sch.2 para.26.
(3)	1975P s.33(2).
(4), (5)	1975P s.33(3).
(6) to (8)	1975P s.33(5) to (7).
14(1)	1975P s.35(1).
(2)	1975P s.35(2); 1986 Sch.8 para.8.
(3)	1975P s.35(2ZA); 1990 Sch.4 para.7(2); 1992 Sch.2 para.27(1).
(4)	1975P s.35(2A); 1989 Sch.6 para.5.
(5),(6)	1975P s.35(3); 1986 s.9(1).
(7)	1975P s.35(4).
(8)	1975P s.35(9).
15(1), (2)	1975P s.35(6); 1977 s.3(2).
(3), (4)	1975P s.35(6A), (6B); 1986 s.9(2).
16(1)	1975P s.35(5); Social Security Act 1979 (c.18) Sch.3 para.18(a); Social Security Act 1988 (c. 7) Sch.2 para.1(2), (3); 1992 Sch.2 para.27(2).
(2)	1975P s.35(7)(pt.); 1985 Sch.3 paras.2, 7.
(3)	1975P ss.35(7)(pt.), 45(1)(b); Social Security Act 1979 (c.18) Sch.3 para.18; 1992 Sch.2 para.27(2).
(4)	1975P s.35(8); 1985 Sch.3 para.8.
(5)	1975P s.35(9).
17(1)	1975P s.36(1); 1986 s.9(3)(a), Sch.2 para.6(1)(b).
(2), (3), (4)	1975P s.36(3); 1986 s.9(3)(b).
(5)	1975P s.36(6), (8); 1992 Sch.2 para.28.
(6)	1975P s.36(7A), (8); 1986 s.9(3)(c), (4).
(7)	1975P s.36(7B); 1986 s.9(3)(c).
18(1)	1975P s.60A; Social Security Act 1979 (c.18) s.18.
(2)	1975P s.60B; Social Security Act 1988 (c. 7) Sch.2 para.2.
19(1)	1975P s.52C(1)(pt.); 1985 Sch.1 para.2; 1986 Sch.10 para.26; 1989 Sch.6 para.14.
(2)	1975P s.52C(2); 1985 Sch.1 para.2; 1986 Sch.10 para.26.
(3), (4)	1975P s.52C(4); 1985 Sch.1 para.2; 1986 Sch.10 para.26; 1990 Sch.4 para.10.
(5)	1975P s.52C(5); 1985 Sch.1 para.2; 1986 Sch.10 para.26(2); Law Com Rec No.1.
(6)	1975P s.52C(6); 1985 Sch.1 para.2.
(7)	1975P s.52C(7)(pt.); 1985 Sch.1 para.2.
20(1)	1975P s.38(1); 1984 s.19(1); 1986 Sch.10 para.18.
(2) to (5)	1975P s.38(1A) to (1D); 1984 s.19(1).
(6)	1975P s.38(3); 1986 s.9(4).
21(1)	1975P s.39(1).
(2)	1975P s.39(4); 1986 s.9(4).
22	1975P s.40(1).
23(1)	1975P s.40(2); 1985 Sch.5 para.20(a).
(2), (3)	1975P s.40(3); 1977 s.22(8).
(4)	1975P s.40(2)(pt.), (3)(pt.); 1985 Sch.1 para.2; 1986 s.9(4)(h).
(5)	1975P s.52D(4); 1985 Sch.1 para.2.
(6)	1975P s.40(3)(pt.); 1985 Sch.1 para.2.
(7)	1975P s.40(4).
24(1), (2)	1975P ss.41(1), 52D(4); 1985 Sch.1 para.2, Sch.5 para.20(b); 1986 s.9(4)(h).
(3)	1975P s.41(1A); 1985 Sch.5 para.21.
(4)	1975P s.41(5)(pt.).
25(1)	1975P s.41(1) (pt.), (5) (pt.).
(2)	1975P s.41(2)(pt.).
(3)	1975P s.41(3).
26	1986 Sch.1 para.2.
27(1)	1986 Sch.1 para.7(3).
(2)	1986 Sch.1 para.7(4)(a); 1989 Sch.6 para.19.
(3)	1986 Sch.1 para.7(4)(b).
28(1)	1986 Sch.1 para.8; 1989 Sch.6 para.20.
(2)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(1).
(3)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(2); 1989 Sch.6 para.20.
(4) to (6)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(3) to (5); 1990 Sch.4 para.6(1).
(7)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(6).
29(1)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(7); 1990 Sch.4 para.6(1).
(2)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(7A); 1989 Sch.6 para.20.
(3), (4)	1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(7) to (9).
30	1975P s.32(2B)(a) and (e); 1986 Sch.1 para.10.
31(1)	1975P s.32(2B)(a); 1986 Sch.1 para.3.
(2)	1975P s.32(2B)(a); 1986 Sch.1 para.4.
(3)	1975P s.32(2B)(a), (b); 1986 Sch.1 para.5(1)(pt.).
(4)	1975P s.32(2B)(a), (b); 1986 Sch.1 para.5(1)(pt.)(2).
32	1975P s.32(2B)(a); 1986 Sch.1 para.11.
33	1975P s.32(2B)(a); 1986 Sch.1 para.12.
34(1)	1975P s.31(2); 1986 s.2(1)(b).
(2)	1975P s.31(6).
(3)	1975P s.32(3); 1986 s.2(4).
(4)	1975P s.32(4).
(5)	1986 s.2(3).
(6)	1980 s.3(10)(pt.).
(7)	1975P s.41(2), (5).
(8)	1975P s.31(7); 1986 s.2(5).
35(1)	1975P s.51A(1); 1982 s.40.
(2)	1975P s.51A(3); 1982 s.40.
(3)	1975P s.51A(4); 1982 s.40.
(4)	1975P s.51A(9); 1982 s.40.
(5)	1975P s.51A(11)(pt.); 1982 s.40.
(6)	1975P s.51A(12); 1982 s.40.
36(1)	1975P s.51A(2); 1982 s.40.
(2)	1975P s.51A(3); 1982 s.40.
(3)	1975P s.51A(5); 1982 s.40.
(4)	1975P s.51A(6); 1982 s.40.
(5)	1975P s.51A(9); 1982 s.40.
(6)	1975P s.51A(10); 1982 s.40; 1992 Sch.2 para.32.
(7)	1975P s.51A(11)(pt.); 1982 s.40.
37(1)	1975P s.50(1)(pt.); 1980 s.3(10)(pt.).
(2)	1975P s.50(1A); 1986 Sch.10 para.25.
(3)	1975P s.50(1)(pt.); 1986 Sch.10 para.25.
(4)	1975P s.50(2).
(5)	1975P s.50(3); 1986 Sch.2 para.10.
(6)	1986 s.9(6)(c).
38(1)	1975P s.50(1); S.I. 1987/1116 reg.3(4).
(2)	1975P s.50(1A); S.I. 1987/1116 reg.3(5).
(3)	1975P s.50(1); S.I. 1987/1116 reg.3(4).
(4)	1975P s.50(2); S.I. 1987/1116 reg.3(3).
(5)	S.I. 1987/1116 reg.3(6).
(6)	1975P s.50(1); S.I. 1987/1116 reg.3(4); Personal Pension Schemes (Appropriate Schemes) Regulations 1988 (S.I. 1988/137) reg.2(1); Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988 (S.I. 1988/474) reg.8(a).
(7)	S.I. 1987/1116 reg.3(7).
39	1975P s.52.
40	Drafting; 1975P s.26(1), (1A); 1986 Sch.2 para.2, Sch.10 para.12; 1992 Sch.2 para.20.
41(1)	1975P s.27(1) to (3); 1985 Sch.5 para.17; Social Security (Class 1 Contributions: Contracted-out Percentages) Order 1992 (S.I. 1992/795) art. 2.
(2)	1975P s.27(4); 1986 Sch.10 para.13.
(3)	1975P s.27(5); 1992 Sch.2 para.21.
42(1)	1975P s.28(1), (2); 1992 Sch.2 para.22.
(2) to (5)	1975P s.28(3) to (6).
(6)	1975P s.28(7); 1985 Sch.5 para.18.
43(1)	1986 s.1(1).
(2) to (6)	1986 s.1(3) to (7).
44	1986 s.1(9) to (11).
45(1)	1986 s.3(1)(a), (3), (4).
(2)	1986 s.3(1)(b); 1993 s.1(1).
(3)	1986 ss.1(2), 3(5); 1993 s.1(2).
46(1)	1975P s.29(1); 1986 s.18, Sch.10 para.14; 1992 Sch.2 para.23(1).
(2)	1975P s.29A(1); 1992 Sch.2 para.24.
(3)	1975P s.29A(2); 1992 Sch.2 para.24.
(4), (5)	1975P s.29B(1), (2); 1992 Sch.2 para.24.
(6), (7)	1975P s.29C(1), (2); 1992 Sch.2 para.24.
(8)	1975P ss.29(3), 29A(3), 29B(3), 29C(3); 1992 Sch.2 para.23(3), 24.
(9)	1975P s.29A(4); 1992 Sch.2 para.24.
47(1)	1986 s.9(5); 1992 Sch.2 para.79.
(2)	1975P s.29(2)(d), (c); 1986 Sch.10 para.14;1989 Sch.1 para.11; 1992 Sch.2 para.23(2).
(3), (4)	1975P s.52D(1); 1985 Sch.1 para.2; 1986 s.9(4)(h), Sch.10 para.27(1)(a), (b), (2); 1992 Sch.2 para.33.
(5)	1975P s.29(2)(a), (b); 1986 Sch.10 para.14;1989 Sch.1 para.11; 1992 Sch.2 para.23(2).
48(1), (2)	1975P s.29(2A); 1986 s.4(1), Sch.2 para.3; 1992 Sch.2 paras.23(2), 77.
(3)	1975P s.29(2B); 1986 Sch.2 para.3.
(4)	1975P s.29(2C); 1986 s.4(2), Sch.2 para.3.
49	1975 s.130(1); 1975P s.66(2); 1992 Sch.2 para.40, Sch.3 para.10.
50(1)	1975P ss.44(1), 44ZA(1); 1986 s.5(1), Sch.2 para.6(1)(f), 7, Sch.10 para.23.
(2), (3)	1975P ss.44(1C), (1D), 44ZA(2), (3); 1986 s.5(2), (3), Sch.2 para.7, Sch.10 para.23.
(4), (5)	1975P s.44(1A), (1B); 1984 s.19(2).
(6)	1980 s.3(7)(a).
(7)	1975P s.44(4); 1977 s.21(1) pt.); drafting.
51(1) to (3)	1977 s.21(1); 1980 s.3(4); 1985 Sch.3 para.6, 7(1); 1986 Sch.8 para.11; 1989 Sch.6 para.15(b); 1992 Sch.2 para.44.
(4)	1977 s.21(2); 1980 s.3(4); 1985 Sch.3 para.6, 7(1); 1986 Sch.8 para.11; 1989 Sch.6 para.15(b).
(5)	Drafting.
52(1)	Drafting.
(2)	1975P s.49(1); 1986 Sch.2 para.9(a).
(3)	1975P s.49(1); S.I. 1987/1116 reg.3(2), Sch.2 para.1.
(4)	1975P ss.49(1), 52D(4); 1985 Sch.1 para.2; 1986 s.9(4)(h), Sch.2 para.9(a).
(5)	1975P s.49(1); S.I. 1987/1116 reg.5(2).
(6)	1975P s.49(1); S.I. 1987/1116 reg.3(2), Sch.2 para.1(d).
53(1), (2)	1975P s.49(2); 1986 Sch.2 para.9(b).
(3)	1975P s.49(2A); 1986 Sch.10 para.24.
(4), (5)	1975P s.49(5); 1986 Sch.2 para.9(c).
54(1)	1975P s.49(2); S.I. 1987/1116 reg.3(2), Sch.2 para.2.
(2)	1975P s.49(2A); S.I. 1987/1116 reg.3(2), Sch.2 para.3.
(3)	1975P s.49(5); S.I. 1987/1116 reg.3(2), Sch.2 para.4.
55(1)	1975P ss.44(2), 44ZA(4); 1985 Sch.5 para.27; 1986 s.5(4), (6), Sch.10 para.23; S.I. 1987/1116 reg.3(10).
(2)	1975P s.42(1), (2), (3); 1985 Sch.5 para.25; 1986 Sch.2 para.6(1)(f), Sch.10 para.21.
(3)	1975P s.44A(1); 1985 Sch.1 para.1; 1986 Sch.2 para.6(1)(g); 1989 Sch.6 para.11.
(4), (5)	1975P s.45(1), (6); 1977 s.22(7); 1985 Sch.5 para.25; 1986 Sch.2 para.6(1)(h).
(6)	1975P ss.42(1), 44(3), 44ZA(5), 44A(2), 45(1); 1986 s.5(5).
56(1)	1975P s.44ZA(4); 1986 s.5(4), Sch.2 para.7.
(2)	1975P ss.43(6), 44(3), 44(2)(pt.), 44ZA(6), 44A(1), 45(1), (2); 1986 s.5(7).
(3)	1980 s.3(7)(b).
(4)	1975P s.43(2).
(5)	1975P s.43(3).
(6)	1975P ss.43(8), 45(6).
57(1)	1975P s.43(6).
(2)	1975P s.43(4).
(3)	1975P s.43(5).
(4)	1975P s.43(4).
58(1), (2)	1975P s.44(5).
(3)	1975P s.44ZA(7); 1986 s.5(8).
(4)	1975P s.43(1).
(5)	1975P s.44A(3).
(6)	1975P s.45(2) (pt.).
(7)	1975P s.43(2).
59(1), (2)	1975P ss.44(6), 44A(3)(a); 1980 s.3(8); 1985 Sch.3 para.4, 7; 1992 Sch. 2 para.31.
(3)	1977 s.22(13); 1980 Sch.4 para.12.
(4)	1975P s.45(3); 1985 Sch.3 para.5, 7; 1986 Sch.8 para.10; 1992 Sch. 2 para.31.
(5)	1975P s.45(3); 1989 Sch.6 para.12(b).
(6)	1975P s.44(6); 1980 s.3(8).
60(1), (2)	1975P s.44(9); 1986 s.9(4)(g).
(3)	1975P s.44ZA(8); 1986 s.5(9).
(4), (5)	1975P s.43(7).
(6)	1975P s.44A(4); 1985 Sch.1 para.1.
(7) to (10)	1975P s.44ZA(9) to (12); 1986 s.5(10) to (13).
61(1), (2)	1975P s.47(1), (2), (12); 1977 s.22(14).
(3) to (7)	1975P s.47(3) to (7).
(8)	1975P s.47(8); 1977 s.22(14).
(9), (10)	1975P s.47(10).
(11)	1975P s.47(11).
62(1)	1975P s.47(9).
(2)	1975P s.47(9A); 1985 Sch.5 para.30.
63(1)	1975P ss.43(1), 44(5), 44ZA(14), 45(2), 47(2); 1986 s.5(15), Sch.10 para.23.
(2)	1975P s.44ZA(7), (9)(a)(i); 1986 s.5(8), (10)(a)(i).
(3)	1975P ss.43(1B), 44(5A); 1989 Sch.6 para.9(1).
(4)	1975P s.44(5B); 1989 Sch.6 para.9(1).
(5)	1975P ss.43(1), 44(8), 44ZA(14)(b), 45(5), 47(2); 1986 s.5(15)(b).
64(1), (2)	1975P ss.44(7), 44A(3)(b), 44ZA(14)(a), 45(4); 1986 ss.5(15)(a), 16.
(3)	1986 s.16(3).
(4)	1975P s.45(4).
(5)	1986 ss.16(1), 83(3)(a), 84(2); Social Security Act 1975 (c.14) s.165; 1975P s.66(2); 1992 Sch. 3 para. 10.
(6)	1986 s.16(4), (5) 84(2); Social Security Act 1975 (c.14) s.165; 1975P s.66(2); 1992 Sch.2 para.80, Sch. 3 para. 10.
(7) to (9)	1986 s.16(6) to (8).
65	1975P s.44(10).
66	1986 s.9(6).
67(1)	1975P s.60ZB; 1992 Sch.2 para.36.
(2)	1975P s.60ZD; 1992 Sch.2 para.36.
(3), (4)	1975P s.60ZE(1), (2); 1992 Sch.2 para.36.
68	1975P s.60ZF; 1992 Sch.2 para.36; Law Com Rec No.2.
69(1), (2)	1973 s.63(1)(pt.); drafting.
(3)	1973 s.63(4)(a) (pt.); 1975P Sch.4 para.24.
70(1)	1973 Sch.16 para.2; 1989 Sch.6 para.4(a); 1990 Sch.4 para.5(4)(a).
(2), (3)	1973 Sch.16 para.3.
71(1), (2)	1973 Sch.16 para.6(1); 1986 s.10; S.I. 1987/1116 reg. 4(3); 1990 Sch.4 para.5(1).
(3) to (6)	1973 Sch.16 para.6(2) to (5).
(7), (8)	1973 Sch.16 para.7(1); 1975P Sch.4 para.32; 1986 s.10.
(9)	1973 Sch.16 para.7(2); 1986 s.10.
72	1973 Sch.16 para.8.
73(1)	1973 Sch.16 para.9(1).
(2)	1973 s.58(1), Sch.16 para.9(2); S.I. 1987/1116 reg.4(4); Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990 (S.I. 1990/1141) reg.7(3).
(3)	1973 Sch.16 para.9(2A); 1985 Sch.5 para.3.
(4), (5)	1973 Sch.16 para.9(3), (4); Social Security Act 1973 (Commencement No.2) Order 1973 (S.I. 1973/1433) Sch.2.
74(1), (2)	1973 Sch.16 para.10(1), (2).
(3), (4), (5)	1973 Sch.16 para.10(3).
(6)	1973 Sch.16 para.11.
(7), (8)	1973 Sch.16 para.12(1), (2).
75(1)	1973 Sch.16 para.5.
(2)	1973 Sch.16 para.13(1).
(3), (4)	1973 Sch.16 para.13(2).
(5)	1973 Sch.16 para.13(3).
(6), (7)	1973 Sch.16 para.13(4), (5).
76	1973 Sch.16 para.14.
77(1)	1973 Sch.16 para.15(1).
(2)	1973 Sch.16 para.15(1A); 1985 Sch.5 para.4.
(3)	1973 Sch.16 para.15(2); 1989 Sch.6 para.4(b)
(4)	1973 Sch.16 para.15(3); 1989 Sch.6 para.4(b); S.I. 1987/1116 reg.4(5), (6); Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990 (S.I. 1990/1141) reg.7(4).
(5)	1973 Sch.16 para.15(4)(pt.).
(6)	1973 Sch.16 para.15(4)(pt.); 1989 Sch.6 para.4(c); 1990 Sch.4 para.5(3).
(7)	1973 Sch.16 para.15(6).
78(1), (2)	1973 Sch.16 para.16(1), (2).
(3), (4)	1973 Sch.16 para.16(3); Law Com Rec No.3.
(5)	1973 Sch.16 para.16(4); Official Secrets Act 1989 (c. 6) Sch.1 para.1(d).
(6)	1973 Sch.16 para.17(1); 1989 Sch.6 para.4(d); 1990 Sch.4 para.5(4)(b).
(7)	1973 Sch.16 para.17(2).
79(1), (2)	1973 Sch.16 para.18(1).
(3), (4)	1973 Sch.16 para.18(2).
80	1973 s.58(1), Sch.16 paras.15(5), 19.
81	1975P s.52C(1); 1986 Sch.10 para.26(1).
82(1)	1973 Sch.16 para.20.
(2)	1973 Sch.16 para.22.
83(1)	Drafting; 1975P Sch.1A para.1(1), (2), (4); 1985 Sch.1 para.3; 1990 Sch.4 para.5(4); S.I. 1987/1116 reg.3(10), Sch.4 para.1(a).
(2)	1975P Sch.1A para.1(3); 1985 Sch.1 para.3.
(3)	S.I. 1987/1116 reg.3(10), Sch.4 para.1(a).
84(1)	1975P Sch.1A para.2(1); 1985 Sch.1 para.3.
(2)	1975P Sch.1A paras.3(3), (4), 4(3), (4); 1985 Sch.1 para.3.
(3)	1975P Sch.1A para.5(3); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 paras.2, 3.
(4)	Drafting; 1975P s.66(1), Sch.1A para.3, 4, 5; 1986 s.84(1), Sch.2 para.11
(5)	1975P Sch.1A para.8; 1985 Sch.1 para.3; 1986 s.9(4)(i); 1992 Sch.2 para.41.
85	1975P Sch.1A para.6; 1985 Sch.1 para.3.
86(1)	1975P Sch.1A para.9, 19; 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 paras.6, 14.
(2)	1975P Sch.1A para.10; 1985 Sch.1 para.3.
87(1)	1975P s.41A(1)(pt.); 1984 Sch.6.
(2)	1975P s.41B(1)(pt.); 1986 s.9(4)(f); 1984 Sch.6.
(3)	1975P ss.41A(1)(pt.), 41B(1)(pt.); 1984 Sch.6; 1985 s.6(1), (3); 1986 s.9(4)(f); 1990 Sch.4 para.8(8).
(4)	1975P ss.41A(1C), 41B(1A); 1984 Sch.6; 1985 s.6(2), (4); 1986 s.9(4)(f); 1990 Sch.4 para.8(2), (5); Law Com Rec No.1.
(5)	1975P ss.41A(6), 41B(5); 1984 Sch.6; 1985 Sch.5 paras.23, 24; 1986 s.9(4)(f).
(6)	1975P ss.41A(10); 1984 Sch.6.
(7)	1975P s.41C(6); 1984 Sch.6.
88(1), (2)	1975P ss.41A(3), 41B(3); 1984 Sch.6; 1985 s.6(5); 1986 s.9(4)(f).
(3)	1975P s.41A(4); 1984 Sch.6; 1986 Sch.10 para.20.
(4)	1975P s.41A(5); 1984 Sch.6; 1986 Sch.10 para.20.
(5)	1975P s.41A(7); 1984 Sch.6.
89	1975P ss.41A(2), 41B(2); 1984 Sch.6; 1985 Sch.5 para.23, 24; 1986 s.9(4)(f).
90	1975P ss.41A(2A), (2B), 41B(3A), (3B); 1984 Sch.6; 1986 s.9(4); 1990 Sch.4 para.8(3), (6).
91(1)	1975P s.41A(8); 1984 Sch.6.
(2)	1975P s.41A(9); 1984 Sch.6.
92(1)	1975P s.41C(4); 1984 Sch.6.
(2), (3), (4)	1975P s.41C(4A), (4B), (4C); 1984 Sch.6; 1985 Sch.5 para.24; 1992 Sch.2 para.30.
(5)	1975P s.41C(5); 1984 Sch.6.
93(1)	1975P Sch.1A para.11(1); 1985 Sch.1 para.3; 1990 Sch.4 para.5(4)(c); S.I. 1987/1116 reg.3(10), Sch.4 para.7.
(2)	1975P Sch.1A para.11(3); 1985 Sch.1 para.3; 1990 Sch.4 para.5(4)(c); S.I. 1987/1116 reg.3(10), Sch.4 para.7.
94(1)	1975P Sch.1A para.12(1); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.8.
(2)	1975P Sch.1A para.12(2), (3); 1985 Sch.1 para.3; Social Security Act 1988 (c. 7) Sch.2 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.8.
95(1)	1975P Sch.1A paras.13(1), (2)(pt.), 16(1); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.9.
(2)	1975P Sch.1A para.13(2)(pt.), 16(1); 1985 Sch.1 para.3; 1986 Sch.10 para.30(c); S.I. 1987/1116 reg.5(3) Sch.6 para.1.
(3)	1975P Sch.1A paras.13(2)(pt.), 16(1); 1985 Sch.1 para.3; 1986 s.9(4)(i); S.I. 1987/1116 reg.3(10), Sch.4 para.9(a), (b).
(4)	1975P Sch.1A para.13(2)(b); 1985 Sch.1 para.3; S.I. 1987/1116 reg.5(3) Sch.6 para.2.
(5)	1975P Sch.1A para.13(3); 1985 Sch.1 para.3.
(6)	1975P Sch.1A para.13(2A); 1985 Sch.1 para.3; 1986 s.9(4)(i), Sch.10 para.30(c).
(7), (8)	1975P Sch.1A para.15(1)(2); 1985 Sch.1 para.3.
(9)	1975P Sch.1A para.16(8); 1985 Sch.1 para.3.
96(1)	1975P Sch.1A para.13(4)(pt.)
(2)	1975P Sch.1A para.13(5); 1985 Sch.1 para.3; S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.9(c), Sch.6 para.3; Personal and Occupational Pension Schemes (Transfer to Self-employed Pension Arrangements) Regulations (S.I. 1988/1016) Reg.4(2).
(3)	1975P Sch.1A para.13(4)(pt.), (5), (6); 1985 Sch.1 para.3; 1986 s.9(4)(i); S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.9(d), Sch.6 para.4.
97(1)	1975P Sch.1A para.14(1); 1985 Sch.1 para.3; 1986 Sch.10 para.30(d).
(2)	1975P Sch.1A para.14(3); 1985 Sch.1 para.3; 1986 Sch.10 para.30(d); S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.10, Sch.6 para.5.
(3), (4)	1975P Sch.1A para.14(4); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.10(b).
98(1)	1975P Sch.1A para.12(2A); 1985 Sch.1 para.3; 1986 Sch.10 para.30(a).
(2)	1975P Sch.1A para.12(2B); 1985 Sch.1 para.3; 1986 Sch.10 para.30(a).
(3)	1975P Sch.1A para.12(2C)(a); 1985 Sch.1 para.3; Social Security Act 1988 (c. 7) Sch.2 para.3(b).
(4)	1975P Sch.1A para.12(2C)(b); 1985 Sch.1 para.3; Social Security Act 1988 (c. 7) Sch.2 para.3(b).
(5)	1975P Sch.1A para.15(1); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.11.
(6)	1975P Sch.1A para.15(2) (as it applies to personal pension schemes); 1975P Sch.1A para.15(3)(c) (as it applies to occupational pension schemes); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.11.
(7)	1975P Sch.1A para.15(3)(a), (b); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.11.
(8)	Drafting.
99(1)	1975P Sch.1A para.16(2); 1985 Sch.1 para.3; S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.12(a), Sch.6 para.6.
(2)	1975P Sch.1A para.16(3); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.12(b).
(3)	1975P Sch.1A para.16(4); 1985 Sch.1 para.3; 1986 s.9(4); S.I. 1987/1116 reg.3(10), Sch.4 para.12(c).
(4)	1975P Sch.1A para.16(5); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.12(d)(e).
(5), (6)	1975P Sch.1A para.16(6), (7); 1985 Sch.1 para.3.
100	1975P Sch.1A para.17; 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.13.
101	1975P Sch.1A para.19; 1985 Sch.1 para.3.
102(1)	1975P s.58A(2); 1990 s.11(1).
(2)	1975P s.58A(1); 1990 s.11(1).
(3)	1975P s.58A(3), Sch.3A para.1; 1990 s.11(1), Sch.2.
103(1)	1975P Sch.3A para.2(1); 1990 s.11(1), Sch.2.
(2)	1975P Sch.3A para.1; 1990 s.11(1), Sch.2.
(3)	1975P Sch.3A para.2(2); 1990 s.11(1), Sch.2.
(4)	1975P Sch.3A para.2(3); 1990 s.11(1), Sch.2.
104(1)	1975P Sch.3A para.3(1)(pt.); 1990 s.11(1), Sch.2.
(2)	1975P Sch.3A para.1; 1990 s.11(1), Sch.2.
(3), (4), (5)	1975P Sch.3A para.3(2), (3), (4); 1990 s.11(1), Sch.2.
(6)	1975P Sch.3A para.3(5)(pt.); 1990 s.11(1), Sch.2.
(7)	1975P Sch.3A para.3(6); 1990 s.11(1), Sch.2.
(8)	1975P Sch.3A para.3(1)(pt.), (5)(pt.); 1990 s.11(1), Sch.2.
(9)	1975P Sch.3A para.3(8); 1990 s.11(1), Sch.2.
105	1975P Sch.3A para.4; 1990 s.11(1), Sch.2.
106(1)	1975P Sch.3A para.5(1)(pt.); 1990 s.11(1), Sch.2.
(2)	1975P Sch.3A para.5(1)(pt.); 1990 s.11(1), Sch.2.
(3), (4)	1975P Sch.3A para.5(2), (3); 1990 s.11(1), Sch.2.
107	1975P Sch.3A para.6; 1990 s.11(1), Sch.2.
108(1)	1990 s.11(3).
(2)	1990 s.11(4).
109(1)	1975P s.37A(2); 1986 s.9(7).
(2) to (6)	1975P s.37A(3) to (7); 1986 s.9(7); 1992 Sch.2 para.29.
110(1)	1975P s.37A(8); 1986 s.9(7).
(2)	1975P s.37A(14); 1986 s.9(7).
(3)	1975P s.37A(15); 1986 s.9(7).
(4)	1975P s.37A(16), (17); 1986 s.9(7).
111(1),(2)	1986 s.12(1).
(3)	1986 s.12(10A); Courts and Legal Services Act 1990 (c.41) s.82(2); Judicial Pensions and Retirement Act 1993 (c.8) Sch. 8 para. 18(1).
112	1975P s.57A; 1990 Sch.4 para.3.
113	1975P s.56A(1) to (4); 1985 Sch.2; S.I. 1987/1116 reg.3(8) Sch.3 para.1.
114(1) to (4)	1975P s.56E(1) to (4); 1985 Sch.2.
115	1975P s.56L(1) to (8); 1985 Sch.2; S.I. 1987/1116 reg.3(8) Sch.3 para.2.
116	1975P s.56P; 1986 s.11.
117	1986 s.13.
118(1)	1975P s.53(2).
(2)	1975P s.53(4).
(3)	1975P s.53(5).
(4)	1975P s.53(6).
(5)	1975P s.53(7).
119(1) to (5)	1975P s.57C(1) to (5); 1990 Sch.4 para.1.
(6)	1975P s.57C(7)(pt.); 1990 Sch.4 para.1.
(7)	1975P s.57C(7)(pt.); 1990 Sch.4 para.1.
(8)	1975P s.57C(8)(pt.); 1990 Sch.4 para.1.
(9)	1975P s.57C(9); 1990 Sch.4 para.1.
120(1)	1975P s.57C(6); 1990 Sch.4 para.1.
(2), (3)	1975P s.57C(8)(pt.); 1990 Sch.4 para.1.
121(1)	1975P s.57D(4); 1990 Sch.4 para.1.
(2)	1975P s.57D(5); 1990 Sch.4 para.1.
(3)	1975P s.57D(1); 1990 Sch.4 para.1.
(4)	1975P s.57D(2)(pt.); 1990 Sch.4 para.1.
(5)	1975P s.57D(2)(b)(pt.); 1990 Sch.4 para.1.
(6)	1975P s.57D(3); 1990 Sch.4 para.1.
122(1)	1975P s.57D(6); 1990 Sch.4 para.1.
(2), (3)	1975P s.57D(7); 1990 Sch.4 para.1.
123	1978 ss.127, 141(2A), 153; Insolvency Act 1985 (c.65) Sch.8 para.31(5); Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.14(4); Insolvency Act 1986 (c.45) Sch.14; 1986 Sch.10 para.31(3); Employment Act 1989 (c.38) Sch.6 para.23.
124	1978 s.123(1)(pt.), (2) to (5); Insolvency Act 1985 (c.65) Sch.8 para.31; 1986 Sch.10 paras.31(1), (2), 76; 1992 Sch.2 para.49.
125(1)	1978 s.123(6)(pt.).
(2)	1978 s.123(6)(pt.); Insolvency Act 1985 (c.65) Sch.8 para.31(3)(b); Insolvency Act 1986 (c.45) Sch.14.
(3), (4)	1978 s.123(7), (8).
(5)	1978 s.123(9); Employment Act 1989 (c.38) s.18(3).
126(1), (2)	1978 s.124(2); 1986 Sch.10 para.31(1).
(3)	1978 s.124(3)(pt.).
127(1)	1978 s.125(3); 1986 Sch.10 para.31(1).
(2), (3)	1978 s.125(3A), (3B); Employment Act 1989 (c.38) s.19(2).
128	1975P s.58; Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.13.
129(1)	1975P ss.37A(9), 41C(1), 56A(5), 56E(5), 57D(8), Sch.1A paras.7(1), 18(1), Sch.3A para.8 (pt.); 1990 Sch.2.; 1986 s.9(7); 1990 s.11(6), Sch.4 para.1.
(2)	1975P s.41C(2), Sch.1A para.7(2), 18(2), Sch.3A para.8 (pt.); 1990 Sch.2; S.I. 1987/1116 reg.3(10), Sch.4 para.5.
(3)	1975P s.41C(3), Sch.1A para.7(3); 1990 Sch.4 para.9(1), (2).
(4)	1975P Sch.1A para.7(4); 1990 Sch.4 para.9(3).
130	1975P ss.32(6), 35(7), Sch.1A para.23.
131	1973 s.63(3); 1975P Sch.1A para.23.
132	1973 s.63(4)(a); 1975P s.54(1); 1986 s.12(2).
133(1), (2)	1973 s.63(4)(b); 1975P s.54(2); 1986 s.12(3).
(3), (4)	1975P ss.37A(10), 41D (pt.), 56A(6), 56E(6), Sch.1A para.21 (pt.); 1984 Sch.6.
134(1)	1973 s.63(4)(pt.), (5); 1975P ss.37A(11), 41E(1), 55(1), 56A(7), 56E(7), Sch.1A para.22(1); 1986 s.12(4).
(2)	1975P s.41E(1); 1986 Sch.2 para.6(3)(c).
(3)	1973 s.63(6)(pt.); 1975P s.55(3); 1986 s.12(6).
(4)	1973 s.63(11)(pt.); 1975P s.55(5)(pt.).
(5)	1973 s.63(12)(pt.).
135(1)	1973 s.63(5); 1975P ss.37A(12), 41E(2), 55(2), 56A(8), 56E(8), Sch.1A para.22(2); 1986 s.12(5); S.I. 1987/1116 reg.3(8), (10), Sch.3 para.1(e), Sch.4 para.16(b); Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988 (S.I. 1988/474) reg.8(c).
(2)	Drafting.
136(1)	1973 s.64(1)(a), (b), (1A); 1986 Sch.10 para.3; S.I. 1987/1116 reg.2, Sch.1 para.1.
(2)	1973 ss.58(1), 64(3); 1975P s.56(5), Sch.4 para.25; 1978 c. 30 s.17(2); 1986 s.12(11), Sch.10 para.3; S.I. 1987/1116 regs.2, 4(2), Sch.1 para.2.
(3)	1973 s.64(9)(pt.); S.I. 1987/1116 reg.2.
137	1973 s.64(5); S.I. 1987/1116 reg.2.
138(1) to (3)	1973 s.64(6); S.I. 1987/1116 reg.2.
(4), (5)	1973 s.64(7); S.I. 1987/1116 reg.2, Sch.1 para.3.
(6)	1973 s.64(8); 1975P s.56(5), Sch.4 para.25; 1978 c. 30 s.17(2).
(7)	1973 s.64(10A); 1989 Sch.6 para.3.
139(1)	1975P s.49(4).
(2)	1973 s.63(7); 1975P s.56(1); 1986 s.12(7).
(3)	1973 s.63(8); 1975P s.56(2); 1986 s.12(8).
140(1)	1973 s.64(10)(a), (b).
(2)	1973 s.63(10); 1975P s.56(4); 1986 s.12(10).
(3), (4)	1973 ss.63(10), 64(10)(pt.); Social Security Act 1973 (Commencement No. 2) Order 1973 (S.I. 1973/1433); 1975P s.56(4); S.I. 1975/1689; 1986 s.12(10); Social Security Act 1986 (Commencement No. 6) Order 1987 (S.I. 1987/543); Pension Schemes (Voluntary Contributions Requirements) Regulations 1987 (S.I. 1987/1108) reg.2(2); S.I. 1987/1933.
(5), (6)	1973 ss.63(9), 64(10); 1975P s.56(3); 1986 s.12(9).
141(1)	1973 ss.63(4), 64(2), 65(1)(pt.); 1975P s.55(1); 1986 s.12(4).
(2)	1973 s.65(1)(pt.); Northern Ireland Constitution Act 1973 (c.36) Sch.5 para.8(1).
(3), (4)	1973 s.65(2)(pt.).
142(1)	1973 s.64(1)(c); S.I. 1987/1116 reg.2.
(2)	1973 s.64(4); 1975P Sch.4 para.25.
(3)	1973 s.64(9)(b).
(4)	1973 s.64(5) to (8), (10)(pt.), (10A).
(5), (6)	1975P s.49(6).
143(1)	1973 c.38 ss.64(2), 65(1)(pt.).
(2)	1973 c.38 s.65(2)(c).
(3)	1973 c.38 s.65(1)(pt.), (2)(pt.).
144(1)	1975P s.58B(1)(a); 1990 Sch.4 para.2.
(2)	1975P s.58B(1)(b), (2) (definition of “default time”); 1990 Sch.4 para.2.
(3)	1975P s.58B(2)(pt.); 1990 Sch.4 para.2.
(4)	1975P s.58B(2)(pt.); 1990 Sch.4 para.2.
(5)	1975P s.58B(1)(pt.), (3)(a); 1990 Sch.4 para.2.
(6), (7)	1975P s.58B(4), (5); 1990 Sch.4 para.2.
(8)	1975P s.58B(7); 1990 Sch.4 para.2.
145(1) to (5)	1975P s.59B(1) to (5); 1990 Sch.3.
(6)	1975P s.59B(6)(pt.); 1990 Sch.3.
(7)	1975P s.59B(7); 1990 Sch.3.
146(1),(2)	1975P s.59C(1),(2); 1990 Sch.3.
(3)	1975P s.59C(2A); 1990 Sch.3; Judicial Pensions and Retirement Act 1993 (c.8) Sch. 8 para. 12.
(4)	1975P s.59C(3)
(5)	1975P s.59C(4); 1990 Sch.3; Social Security Act 1990 (Commencement No. 1) Order 1990 (S.I. 1990/1446).
(6) to (8)	1975P s.59C(5) to (7); 1990 Sch.3; Social Security Act 1990 (Commencement No. 1) Order 1990 (S.I. 1990/1446).
147	1975P s.59D; 1990 Sch.3.
148	1975P s.59E; 1990 Sch.3.
149(1)	1975P s.59F(1); 1990 Sch.3.
(2)	1975P s.59F(2)(pt.); 1990 Sch.3.
(3), (4)	1975P s.59F(3), (4); 1990 Sch.3.
150	1975P s.59G; 1990 Sch.3.
151	1975P s.59H; 1990 Sch.3.
152(1)	1975P s.59J(1)(pt.); 1990 Sch.3.
(2)	1975P s.59J(2); 1990 Sch.3.
153(1)	1975P s.41C(7), (8), Sch.1A para.20, Sch.3A para.7; 1990 Sch.2 para.7(1).
(2)	1973 Sch.16 para.23, 24, 26; 1975 c. 60 Sch.4 para.32.
(3)	1975P s.53(3)(a).
(4)	1975P s.53(7).
(5)	1975P ss.57D(9), 58B(6); 1990 Sch.4 para.1, 2.
(6)	1975P s.57D(10); 1990 Sch.4 para.1.
(7)	1990 c. 27 s.14(2).
(8)	1978 s.149(1)(a), (b).
154	1986 s.17(1).
155	1986 s.14.
156	1975P s.51; 1986 Sch.2 para.6(1)(j).
157(1)	1978 c. 44 s.126(1); 1986 Sch.10 para.31.
(2)	1978 c. 44 s.126(2).
(3), (4)	1978 c. 44 s.126(3), (4); Criminal Justice Act 1982 (c.48) ss.37,38,46.
(5)	Drafting
158(1)	1973 s.89(1), 99(1); Social Security (Consequential Provisions) Act 1975 (c.18) Sch.2 para.58; 1975P Sch.4 para.30; 1986 s.59(1); 1989 s.20(a).
(2)	1973 s.89(2).
(3)	1973 s.89(2A); 1985 Sch.5 para.2(a).
(4)	1986 s.59(2); 1989 c. 24 s.20(b).
(5), (6)	1973 s.89(3); 1975P Sch.4 para.30; 1985 Sch.5 para.2(b); 1986 s.59(3); 1992 Sch.2 para.83.
(7)	1975P s.59K(6); 1990 s.13(1).
(8)	1975P s.57; S.I. 1987/1116 reg.3(9).
159(1)	1975P s.48(1); 1986 Sch.2 para.8.
(2)	1975P s.48(1A); 1985 Sch.5 para.31.
(3)	1975P s.48(2).
(4)	1986 s.2(7).
(5)	1975P s.48(3); 1986 s.2(8), Sch.2 para.8.
(6)	1975P s.48(4); Solicitors (Scotland) Act 1980 (c. 46) Sch.6 para.2; 1986 s.2(9).
160	1986 s.15.
161	1978 c. 44 s.140(1).
162(1)	1973 s.71(1)(pt.); 1986 Sch.10 para.7; Law Com Rec No.4.
(2), (3)	1973 s.71(2), (3).
(4)	1973 s.71(4)(a); Interpretation Act 1978 (c.30) s.17(2); Law Com Rec No.4.
163(1)	1973 s.69(1)(pt.); 1986 Sch.10 para.6.
(2)	1973 s.69(1)(pt.), (2); 1975P Sch.4 para.28; 1986 Sch.10 para.6.
(3)	1973 ss.69(1), (6)(a).
(4), (5)	1973 s.69(3).
(6)	1973 s.69(5); 1986 Sch.10 para.6.
(7), (8)	1973 s.69(6)(b).
(9)	1973 s.69(7)(pt.).
164(1)	1973 s.63(13); 1975 s.127(1); 1975P s.66(2); 1992 Sch.3 para.10.
(2)	1986 s.79(1).
(3)	1975 s.128(1); 1975P s.66(2); 1986 s.79(2); 1992 Sch.3 para.10.
(4)	1975 s.127(2)(pt.); 1975P s.66(2); 1992 Sch.3 para.10.
(5)	1975 s.128(2)(pt.); 1975P s.66(2); 1992 Sch.2 para.40(2).
(6)	1978 s.138(5).
(7)	1975 s.128(3); 1975P s.66(2); 1986 s.79(6).
165(1), (2)	1975 ss.129(1), 131, 132(1); 1975P s.66(2); 1986 s.80(1).
(3), (4)	1975 s.129(2); 1975P s.66(2); 1986 s.80(2); Law Com Rec No.5.
(5)	1975 s.132(3).
(6)	1973 Sch.16 para.21.
(7)	1978 ss.137, 141(2A), 144(2), (4); Insolvency of Employer (Excluded Classes) Regulations 1983 (S.I. 1983/624) regs.2 to 4.
(8)	1975 s.132(2); 1975P s.66(2); 1978 s.144(5); 1986 s.80(3).
166	1986 ss.17A, 65(2)(a); 1989 Sch.6 para.17; 1992 Sch.2 para.81.
167	1975P s.66(2); 1992 Sch.2 para.40, Sch.3 para.10.
168	1986 s.54(1).
169	1986 s.57.
170(1)	1975P ss.52D(5), 60(1); 1985 Sch.1 para.2, Sch.5 para.34; 1986 ss.9(4)(h), 52(2), Sch.5 Pt. II(a); 1992 Sch.2 paras.35(a), 82.
(2)	1975P s.52D(6); 1985 Sch.1 para.2.
(3), (4)	1975P s.60(2), (3); Health and Social Services and Social Security Adjudications Act 1983 (c.41) Sch.8 para.1(3)(a); 1992 Sch.2 para.35(b).
(5), (6)	1975P s.55(4), (5).
171	1975 c. 60 s.60ZC; 1992 Sch.2 para.36.
172(1)	1973 s.67(1); 1975P Sch.4 para.27; 1986 Sch.10 para.5.
(2)	1973 s.67(2); 1986 Sch.5 para.1.
(3)	1973 s.67(3).
(4), (5)	1973 s.67(4); 1986 Sch.4 para.27.
173(1)	1973 s.86(1); 1975P s.60(4), Sch.4 para.29.
(2)	1973 s.86(3); 1975P Sch.4 para.29.
(3), (4)	1973 s.86(4), (5).
(5)	1973 s.86(6).
(6), (7)	1973 s.86(8).
(8)	1973 s.86(2).
174	1975P s.57B; 1990 Sch.4 para.11.
175	1975P s.60ZA; 1990 Sch.4 para.12.
176	1973 s.72; 1986 Sch.10 para.7.
177(1)	1973 s.98(1)(a); 1975 s.135(3); 1975P s.66(2); 1986 s.85(1); 1990 s.18(1).
(2)	1986 s.85(3)(a), (b); 1978 s.123(1)(pt.); Employment Act 1990 (c.38) Sch.2 para.1(4); 1993 s.1(3).
(3)	1975 s.135(5)(pt.); 1975P s.66(2); 1978 s.156(2)(b); Employment Act 1990 (c.38) Sch.2 para.1(5); 1993 s.1(3).
(4)	1975 s.135(5)(pt.); 1975P s.66(2); 1993 s.1(3).
(5), (6)	1985 s.28(2); 1986 s.85(5), (6).
(7)	1975P Sch.2 para.6(3); 1978 s.125(4); 1980 s.3(12)(b); 1986 s.85(8)(pt.); Employment Act 1990 (c.38) Sch.2 para.1(4); 1993 s.1(3).
178	1973 s.52(8); 1985 s.5; 1990 Sch.6 para.31(d); Statutory Sick Pay Act 1991 (c.3) s.3(1); 1992 Sch 2 para.67.
179(1), (2)	1973 ss.58(1), (2), 99(1); 1975P ss.43(2A), 66(1); 1986 Sch.10 para.2; 1989 Sch.6 para.2(1).
(3)	1973 s.58(2A); 1975P s.43(2B); 1989 Sch.6 paras.2(1), 9.
(4)	1973 s.58(2B); 1989 Sch.6 para.2(1).
180(1)	1973 c.60 Sch.16 para.4(1) to (3); 1975P s.66(1), Sch.1A para.1(4), 11(2); 1986 Sch.10 para.9; Law Com Rec No.6.
(2)	1973 c.60 Sch.16 para.4(4); 1975P s.66(1).
181(1)	Northern Ireland Constitution Act 1973 (c.36) Sch.5 para.8(1); 1973 ss.58(1), 59(1), 99(1), (3); 1975P ss.30(1B), 31(8), 41A(11), 41B(6), 52C(7), 56A(9), 66(1), (2), Sch.1A paras.1(4), 11(2), Sch.4 para.31; 1985 Sch.2; 1986 ss.3(4), 84(1), Sch.2 para.11, Sch.10 paras.8, 28; 1992 Sch.2 paras.25, 76; Trade Union and Labour Relations (Consolidation) Act 1992 (c.52) Sch. 2 para. 5; S.I. 1987/1116 reg.4(6); Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990 (S.I. 1990/1141) reg.7(4).
(2)	1973 s.51(5); 1975P ss.59K(8), 66(3); 1990 s.13(1).
(3), (4)	1973 s.51(10); 1975P s.66(4).
(5)	1986 s.84(4).
(6)	1973 s.99(17); 1975 s.168(4).
(7)	1973 s.99(5).
182(1)	1973 s.96(1); 1975P ss.59F(2)(pt.), 59J(1)(pt.), 61B(1); 1978 c. 44 s.154(1); 1986 s.83(1); 1990 Sch.3; 1992 Sch.2 paras.37, 67, 84.
(2)	1973 s.96(2); 1975P s.61B(2); 1986 s.83(1); 1992 Sch.2 paras 37, 67, 84; Social Security Administration Act 1992 (c.5) s.189(4).
(3)	1973 s.96(3); 1975P s.61B(3); 1978 c. 44 s.154(3); 1986 s.83(1); 1989 Sch.8 para.10; 1992 Sch.2 para.37, 67, 84; Social Security Administration Act 1992 (c.5) s.189(5).
(4)	1973 s.96(4).
(5)	1973 s.96(6); 1975P s.61B(5); 1986 s.83(6); 1992 Sch.2 para.37, 67.
183(1)	1975P s.61B(4); 1986 s.83(1); Social Security Administration Act 1992 (c.5) s.189(6); 1992 Sch.2 para. 67, 84.
(2)	National Insurance Act 1974 (c.14) s.6(4); 1975P s.62(4).
(3)	1975P ss.44ZA(13), 58B(3)(b), Sch.1A para.14(2), Sch.3A para.3(7); 1985 Sch.1 para.3; 1986 s.5(14), Sch.1 para.7(5), Sch.10 para.30(d); 1990 s.11(1), Sch.2, Sch.4 para.2.
184	1975P s.61A(1) to (3); 1992 Sch.2 para.37.
185(1), (2)	1973 s.68(1); 1975P s.61(2); Social Security Act 1979 (c.18) Sch.3 para.3; 1982 s.40, Sch.4 para.21; 1986 Sch.10 paras.82, 94; 1989 Sch.8 para.12; Law Com Rec No.7.
(3), (4)	1973 s.68(2); 1975P s.61(3);
(5)	1973 s.68(3); 1975P s.61(4).
(6)	1986 s.61.
(7)	1973 s.71(1)(pt.); Law Com Rec No.4.
(8)	1973 s.67(5).
(9)	1975P Sch.2 para.8(2).
186(1)	1973 s.97(3); Social Security (Consequential Provisions) Act 1975 (c.18) Sch.2 para.61; 1975 s.167(3); 1975P s.62(2); 1977 s.24(5); 1978 s.154(2); 1980 s.3(3)(b); 1986 s.83(4); 1992 Sch.2 para.38.
(2)	1973 s.62(3); 1975P s.62(2); 1992 Sch.2 para.38.
(3)	1975 s.167(1); 1975P s.66(2); 1978 s.149(4).
(4)	1975 s.167(2); 1975P ss.61A(4), 66(2); 1992 Sch.2 para.37.
(5)	1973 s.97(4); Social Security (Consequential Provisions) Act 1975 (c.18) Sch.2 para.61; 1975P ss.61(5), 61A(4); 1992 Sch. 2 para. 37..
187	1990 c. 27 s.22(2), (3).
188, 189, 190, 191	Drafting.
192	1973 s.95; 1975P s.68(4); 1986 s.87(1)(a); 1990 c. 27 Sch.4 para.13.
193	Drafting.
Sch. 1
para.1.	Drafting.
para.2	1973 Sch.17 para.2.
para.3	1973 Sch.17 para.3.
para.4	1973 Sch.17 para.4.
para.5	1973 Sch.17 para.5.
para.6	1973 Sch.17 para.6.
para.7	1973 Sch.17 para.7.
para.8	1973 Sch.17 para.8.
para.9	1973 Sch.17 para.9.
para.10(1), (2)	1973 s.66(7); 1975P Sch.4 para.26; 1986 Sch.10 para.4.
(3)	1973 s.66(10)(b); 1986 Sch.10 para.4.
(4)	1973 s.66(8).
para.11	1973 Sch.17 para.10(2).
para.12	1973 Sch.17 para.10(1).
para.13	1973 Sch.17 para.11.
para.14	1973 Sch.17 para.12.
para.15	1973 Sch.17 para.13.
para.16	1973 Sch.17 para.14; 1975P Sch.4 para.33.
para.17	1973 Sch.17 para.15.
para.18	1973 Sch.17 para.16.
Sch. 2
para.1(1)	1975P Sch.2 para.1(1)(d).
(2) to (5)	1975P Sch.2 para.1(pt.).
para.2	1975P Sch.2 para.2.
para.3	1975P Sch.2 para.3.
para.4	1975P Sch.2 para.5.
para.5	1975P Sch.2 para.6; 1980 s.3(12); 1992 Sch.2 para.42.
para.6	1975P Sch.2 para.7.
para.7	1975P Sch.2 para.8(1), (3) to (5); Police Pensions Act 1976 (c.35) Sch.2 para.11.
para.8	1975P Sch.2 para.9.
para.9	S.I. 1987/1116 reg.3(11) Sch.5; 1975P Sch.2 para.6; 1980 s.3(12); 1992 Sch.2 para.42.
Sch. 3
para.1(1)	1975P Sch.1A para.2(1), (2), (3)(pt.); 1985 Sch.1 para.3; 1986 s.9(4)(i); 1990 Sch.4 para.4(1).
(2), (3), (4)	1975P Sch.1A para.2(3)(pt.), (4), (5); 1985 Sch.1 para.3; 1990 Sch.4 para.4.
para.2(1)	1975P s.52A(1), (2)(pt.); 1985 Sch.1 para.2; S.I. 1985/1364.
(2)	1975P s.52A(2)(pt.); 1985 Sch.1 para.2.
(3)	1975P s.52A(3)(pt.), (8); 1985 Sch.1 para.2; 1989 Sch.6 para.13.
(4)	1975P s.52A(3)(pt.); 1985 Sch.1 para.2.
(5)	1975P s.52A(5) to (7); 1985 Sch.1 para.2.
(6)	1975P s.52A(9); 1985 Sch.1 para.2; 1989 Sch.6 para.13(2).
(7)	1975P Sch.1A para.2(2)(pt.); 1985 Sch.1 para.3.
para.3(1)	1975P Sch.1A para.3(3), (5); 1985 Sch.1 para.3.
(2), (3)	1975P Sch.1A para.3(5); 1985 Sch.1 para.3; 1990 Sch.4 para.4(2).
(4)	1975P Sch.1A para.3(5A); 1985 Sch.1 para.3; 1990 Sch.4 para.4(3).
(5)	1975P Sch.1A para.3(6); 1985 Sch.1 para.3.
para.4	1975P Sch.1A para.4(3)(a); 1985 Sch.1 para.3.
para.5(1)	1975P Sch.1A para.5(3); 1985 Sch.1 para.3.
(2)	1975P Sch.1A para.5(4); 1985 Sch.1 para.3.
(3)	1975P Sch.1A para.5(4); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.3.
Sch. 4
para.1	1975P Sch.3 para.1; Insolvency Act 1985 (c.65) Sch.8 para.26(2), (3).
para.2	1975P Sch.3 para.2(1), (1A), (2)(pt.), (3), (4); 1985 s.29(1), Sch.5 para.36; Insolvency Act 1985 (c.65) Sch.8 para.26(2), (3), (4); 1986 Sch.2 para.12; Social Security (Class 1 Contributions- Contracted-out Percentages) Order 1992 (S.I. 1992/795) art. 3.
para.3	1975P Sch.3 para.3; Insolvency Act 1985 (c.65) Sch.8 para.26(2), (3), (4); Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.13(i); Insolvency Act 1986 (c.45) Sch.14.
para.4	1975P Sch.3 para.4; Insolvency Act 1985 (c.65) Sch.8 para.26(5); Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.13(ii); Insolvency Act 1986 (c.45) Sch.14.
Sch. 5	Drafting.
Sch. 6
paras.1 to 6	Drafting.
para.7	1975P s.32(7), 35(8A); 1982 Sch.4 para.20.
para.8	Insolvency Act 1985 (c.65) Sch.3 para.2(2).
para.9	1986 s.8.
para.10(1)	1975P s.37A(13).
(2)	1975P s.37A(8), (16), (17).
para.11	1990 Sch.4 para.7(3).
para.12	1990 Sch.4 para.15; 1989 Sch.6 paras.19(3) and 20(4).
para.13	1975P s.52C(1)(c); 1986 Sch.10 para.26(3).
para.14	1975P ss.43(1A), (1B), (1C), 47(2A).
para.15	1990 Sch.4 para.5(2).
para.16	1985 s.6(6); 1986 s.9(4)(f); Social Security Act 1986 (Commencement No. 6) Order 1987 (S.I. 1987/543); 1990 Sch.4 para.8(10).
para.17	1986 s.17(1)(b), (2), (3); Social Security Act 1988 (c. 7) Sch.4 para.22; Judicial Pensions and Retirement Act 1993 (c.8) Sch. 8 para. 18(2).
paras.18 to 22	Drafting.
Sch. 7
para.1	1989 Sch.5 para.13.
para.2	Drafting.
para.3	1989 Sch.5 para.11.
Sch. 8	Drafting.
Sch. 9
para.1(1) to (3)	Drafting.
(4)	1973 s.101(2), (3); 1990 s.23(2); Courts and Legal Services Act 1990 (c.41) s.120(3); Friendly Societies Act 1992 (c.40) s. 126(2),(3); Judicial Pensions and Retirement Act 1993 (c.8) s.29(3).
(5)	1990 s.21(3).
(6)	Friendly Societies Act 1992 (c.40) s.123.
paras.2 to 7	Drafting.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj
C1	Act modified (19.7.1995) by Pensions Act 1995 (c. 26) , Sch. 4 para. 1
C2	Act applied (4.12.1995 for specified purposes, 1.1.1996 for specified purposes, 6.4.1996 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 124(5) (with s. 121(5) ); S.I. 1995/3104 , art. 2 ; S.I. 1996/778 , art. 2(4) , Sch. Pt. 4
C3	Act: power to modify conferred (6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 149(2) ; S.I. 1996/778 , art. 2(6) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2
C4	Act: power to modify conferred (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 15(1) (2)(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )
C5	Act: power to modify conferred (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 85(1)(b)(i)
C6	Act : power to amend conferred (2.12.1999) by Northern Ireland Act 1998 (c. 47) , s. 87 (with s. 95 ); S.I. 1999/3209 , art. 2 , Sch.
C7	Act : transfer of functions (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 7(1)(a) , 322(1) (with s. 313 ); S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )
C8	Act modified (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 254(1) (3)(a) , 322(1) (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3
C9	Act : power to modify conferred (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 321(1)(b) , 322(1) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3
C10	Act modified (1.4.2008) by The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576) , art. 1(3) , Sch. 4 para. 5
C11	Act : power to modify conferred (26.11.2008) by Pensions Act 2008 (c. 30) , ss. 146(2)(a) , 149(2)
C12	Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317) , arts. 1 , 3 , Sch.
C13	Act modified (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245) , reg. 1 , Sch. 6 Pt. 1 (with reg. 27(a) )
C14	Act modified (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716) , reg. 2 , Sch. 3 paras. 2 , 3 (with reg. 5 ) (as amended (4.1.2024) by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399) , regs. 1(2) , 4 )
C15	Pt. III power to modify conferred by Social Security Administration Act 1992 (c. 5) , s. 148 (as read with Pensions Act 1995 (c. 26) , ss. 128(3)(4) , 180(2) (with s. 128(5)(6) ); Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 33(2)-(4) , 86(1)(b)(2) )
C16	Pt. III: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 149(1) , 180(1) ; S.I. 1996/778 , art. 2(6) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2
C17	Pt. III applied (with modifications) (6.4.1997) by The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996 (S.I. 1996/1977) , regs. 1(1) , 2(4)(a)-(f)
C18	Pt. III: power to transfer functions conferred (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , ss. 23 , 28(3) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )
C19	Pt. 3 modified (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711) , regs. 1(1) , 7(2) ; S.I. 2014/1683 , art. 2
C20	S. 14(2) modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 36(1)
C21	S. 15 applied (6.4.2005) by The Armed Forces Pension Scheme Order 2005 (S.I. 2005/438) , art. 1 , Sch. 1 rule D.17(5)
C22	S. 15(1) : sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316) , arts. 1(3)(c) , 5
C23	S. 15(1) : sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242) , arts. 1(3)(c) , 5
C24	S. 15A applied (with effect in accordance with art. 1(2) of the amending S.S.I.) by SI 1992/129 Sch. 2 rule N6 (as inserted by The Firemens Pension Scheme (Pension Sharing on Divorce) (Scotland) Order 2001 (S.S.I. 2001/310) , arts. 1(2) , 3 )
C25	S. 15A applied (with effect in accordance with reg. 1(2) of the amending S.S.I.) by the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365) , reg. W6 (as inserted by S.S.I. 2001/465 , reg. 1(2) , sch. 1 para. 3 )
C26	S. 15A modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 6 (with reg. 5 )
C27	S. 15A modified (S.) (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(2) , 6 (with reg. 5 )
C28	S. 15A modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372) , regs. 1(2) , 6 (with reg. 5 )
C29	S. 15A modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 6 (with reg. 5 )
C30	S. 15A modified (1.4.2015) by The Judicial Pensions Regulations 2015 (S.I. 2015/182) , reg. 1(4) , Sch. 3 para. 4 (with regs. 148 , 160 , Sch. 3 para. 3 )
C31	S. 15A modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 6 (with reg. 5 )
C32	S. 15A modified (W.) (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 6 (with reg. 5 )
C33	S. 15A modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432) , regs. 1(2) , 6 (with reg. 5 )
C34	S. 15A modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 6 (with reg. 5 )
C35	S. 15A modified (S.) (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145) , regs. 1(2) , 6 (with reg. 5 )
C36	S. 15A modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 6 (with reg. 5 )
C37	S. 15A modified (S.) (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(2) , 6 (with reg. 5 )
C38	S. 17(11) extended (S.) (16.11.2015) by Pension Schemes Act 2015 (c. 8) , ss. 81 , 89(1)(d) (with s. 87 ); S.I. 2015/1851 , reg. 2(b)
C38	S. 17(11) extended (S.) (16.11.2015) by Pension Schemes Act 2015 (c. 8) , ss. 81 , 89(1)(d) (with s. 87 ); S.I. 2015/1851 , reg. 2(b)
C39	S. 19 applied (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 58(5) (6)
C40	S. 21 applied (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 58(5) (6)
C41	S. 23(2)(3) excluded (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 31 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2
C42	S. 37(7) extended (S.) (16.11.2015) by Pension Schemes Act 2015 (c. 8) , ss. 81 , 89(1)(d) ; S.I. 2015/1851 , reg. 2(b)
C43	S. 38A extended (S.) (16.11.2015) by Pension Schemes Act 2015 (c. 8) , ss. 81 , 89(1)(d) (with s. 87 ); S.I. 2015/1851 , reg. 2(b)
C44	Ss. 46-48 modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , regs. 1(1) , 49(1)
C44	Ss. 46-48 modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , regs. 1(1) , 49(1)
C44	Ss. 46-48 modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , regs. 1(1) , 49(1)
C45	S. 47(2)(b) applied (with modifications) (6.4.1997) by The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461) , regs. 1(1) , 6(3)
C46	S. 48 excluded (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 140(3) , 180(1) ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2 (with art. 10)
C47	S. 48A(1) modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , regs. 1(1) , 49(1)
C48	S. 48A(2) modified (6.4.2016) by The Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016 (S.I. 2016/252) , arts. 1(2) , 4(2)
C49	S. 48A(5) modified (1.11.2000) by The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000 (S.I. 2000/2736) , regs. 1(1) , 3(1)
C50	S. 51(1)-(3) modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , regs. 1(1) , 67
C51	S. 51(1)-(3) excluded (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , regs. 1(1) , 69
C52	S. 53 modified (6.4.2009) by The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) , reg. 76A(3) (as substituted by S.I. 2009/598 , arts. 1 , 3(7) )
C53	Pt. 4 Ch. 1 modified (1.4.2015) by The Judicial Pensions Regulations 2015 (S.I. 2015/182) , reg. 1(4) , Sch. 3 para. 5 (with regs. 148 , 160 , Sch. 3 para. 3 )
C54	Pt. 4 Ch. 1 modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 7 (with reg. 5 )
C55	Pt. 4 Ch. 1 modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 7 (with reg. 5 )
C56	Pt. 4 Ch. 1 modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 7 (with reg. 5 )
C57	Pt. 4 Ch. 1 modified (S.) (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145) , regs. 1(2) , 7 (with reg. 5 )
C58	Pt. 4 Ch. 1 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 7 (with reg. 5 )
C59	Pt. 4 Ch. 1 modified (S.) (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(2) , 7 (with reg. 5 )
C60	Pt. 4 Ch. 1 modified (S.) (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(2) , 7 (with reg. 5 )
C61	Pt. 4 Ch. 1 modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 7 (with reg. 5 )
C62	Pt. 4 Ch. 1 modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372) , regs. 1(2) , 7 (with reg. 5 )
C63	Pt. 4 Ch. 1 modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432) , regs. 1(2) , 7
C64	Pt. 4 Ch. 1 modified (W.) (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 7 (with reg. 5 )
C65	Pt. 4 Ch. 1 modified (1.4.2022) by The Judicial Pensions Regulations 2022 (S.I. 2022/319) , reg. 1(4) , Sch. 3 para. 2 (with reg. 120 , Sch. 3 para. 1 )
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C66	Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C67	S. 71 modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 2(2) (3)
C68	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 16
C68	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 16
C68	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 16
C68	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 16
C69	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(3) , 16(2) (with reg. 16(1) )
C69	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(3) , 16(2) (with reg. 16(1) )
C69	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(3) , 16(2) (with reg. 16(1) )
C69	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(3) , 16(2) (with reg. 16(1) )
C70	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 15(2) (with reg. 15(1) )
C70	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 15(2) (with reg. 15(1) )
C70	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 15(2) (with reg. 15(1) )
C70	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 15(2) (with reg. 15(1) )
C71	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(3) , 15(2) (with reg. 15(1) )
C71	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(3) , 15(2) (with reg. 15(1) )
C71	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(3) , 15(2) (with reg. 15(1) )
C71	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(3) , 15(2) (with reg. 15(1) )
C72	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 16(2) (with reg. 16(1) )
C72	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 16(2) (with reg. 16(1) )
C72	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 16(2) (with reg. 16(1) )
C72	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 16(2) (with reg. 16(1) )
C73	Ss. 71 , 72 , 74 , 75 modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 16
C73	Ss. 71 , 72 , 74 , 75 modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 16
C73	Ss. 71 , 72 , 74 , 75 modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 16
C73	Ss. 71 , 72 , 74 , 75 modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 16
C74	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 16
C74	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 16
C74	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 16
C74	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 16
C75	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 15
C75	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 15
C75	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 15
C75	Ss. 71 , 72 , 74 , 75 modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 15
C76	S. 81 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C77	S. 82 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C78	Pt. IV Ch. II modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 8 (with reg. 5 )
C79	Pt. IV Ch. II modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 8 (with reg. 5 )
C80	Pt. IV Ch. II modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 8 (with reg. 5 )
C81	Pt. IV Ch. II modified (S.) (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145) , regs. 1(2) , 8 (with reg. 5 )
C82	Pt. IV Ch. II modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372) , regs. 1(2) , 8 (with reg. 5 )
C83	Pt. IV Ch. II modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 8 (with reg. 5 )
C84	Pt. IV Ch. II modified (S.) (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(2) , 8 (with reg. 5 )
C85	Pt. IV Ch. II modified (W.) (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 8 (with reg. 5 )
C86	Pt. IV Ch. II modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 8 (with reg. 5 )
C87	Pt. IV Ch. II modified (S.) (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(2) , 8 (with reg. 5 )
C88	Pt. IV Ch. II modified (1.4.2015) by The Judicial Pensions Regulations 2015 (S.I. 2015/182) , reg. 1(4) , Sch. 3 para. 6 (with regs. 148 , 160 , Sch. 3 para. 3 )
C89	Pt. IV Ch. II modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432) , regs. 1(2) , 8 (with reg. 5 )
C90	Pt. IV Ch. II applied (E.) (1.3.2019) by Church of England Pensions Measure 2018 (No. 9) , ss. 30(3) , 61(2) ; S.I. 2019/98 , art. 2
C91	Pt. IV Ch. II modified (1.4.2022) by The Judicial Pensions Regulations 2022 (S.I. 2022/319) , reg. 1(4) , Sch. 3 para. 3 (with reg. 120 , Sch. 3 para. 1 )
C92	Ss. 83-86 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C92	Ss. 83-86 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C92	Ss. 83-86 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C92	Ss. 83-86 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C93	Pt. 4 Ch. 3 excluded (12.2.2001 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 14 (with s. 83(6) ); S.I. 2000/3166 , art. 2(5) (as amended (28.3.2001) by S.I. 2001/1252 , art. 3 )
C94	Pt. 4 Ch. 3 modified (6.4.2016) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(3) , 10
C95	Pt. 4 Ch. 3 modified (6.4.2016) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(3) , 10 (with reg. 5 )
C96	Pt. 4 Ch. 3 modified (S.) (6.4.2016) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(3) , 10 (with reg. 5 )
C97	Pt. 4 Ch. 3 modified (6.4.2016) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 10 (with reg. 5 )
C98	Pt. 4 Ch. 3 modified (6.4.2016) by The Judicial Pensions Regulations 2015 (S.I. 2015/182) , reg. 1(3) , Sch. 3 para. 8 (with regs. 148 , 160 , Sch. 3 para. 3 )
C99	Pt. 4 Ch. 3 modified (6.4.2016) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2)(3) , 10
C100	Pt. 4 Ch. 3 modified (S.) (6.4.2016) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(3) , 10 (with reg. 5 )
C101	Pt. 4 Ch. 3 modified (S.) (6.4.2016) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145) , regs. 1(3) , 10 (with reg. 5 )
C102	Pt. 4 Ch. 3 modified (S.) (6.4.2016) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(3) , 10 (with reg. 5 )
C103	Pt. 4 Ch. 3 modified (6.4.2016) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432) , regs. 1(3) , 10 (with reg. 5 )
C104	Pt. 4 Ch. 3 modified (6.4.2016) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(3) , 10 (with reg. 5 )
C105	Pt. 4 Ch. 3 modified (6.4.2016) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372) , regs. 1(3) , 10 (with reg. 5 )
C106	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) applied (31.5.1994) by The Railway Pensions (Protection and Designation of Schemes) Order 1994 (S.I. 1994/1432) , arts. 1(1) , 6(4)
C107	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432) , regs. 1(2) , 11 (with reg. 5 )
C108	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(3) , 11 (with reg. 5 )
C109	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 11 (with reg. 5 )
C110	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Judicial Pensions Regulations 2015 (S.I. 2015/182) , reg. 1(4) , Sch. 3 para. 9 (with regs. 148 , 160 , Sch. 3 para. 3 )
C111	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 11 (with reg. 5 )
C112	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 11 (with reg. 5 )
C113	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (S.) (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117) , regs. 1(3) , 11 (with reg. 5 )
C114	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145) , regs. 1(2) , 11 (with reg. 5 )
C115	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 11 (with reg. 5 )
C116	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848) , regs. 1(2) , 11 (with reg. 5 )
C117	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372) , regs. 1(2) , 11 (with reg. 5 )
C118	Pt. 4ZA Ch. 1 (originally Pt. IV Ch. IV) modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319) , regs. 1(2) , 11 (with reg. 5 )
C119	Pt. 4ZA Ch. 1 excluded (1.4.2017) by The Judicial Pensions (Fee-Paid Judges) Regulations 2017 (S.I. 2017/522) , regs. 1 , 71
C120	Pt. 4ZA Ch. 1 : power to modify conferred (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17) , s. 44(2) , Sch. 1 para. 1(6)(a) ; S.I. 2018/965 , reg. 2(a) (b)
C121	Pt. 4ZA Ch. 1 : power to modify conferred (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 2 para. 1(6)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)
C122	Pt. 4ZA Ch. 1 excluded by The Occupational Pension Schemes (Transfer Values) Regulations 1996 (S.I. 1996/1847) , reg. 2A (as inserted (1.8.2022) by S.I. 2022/337 , regs. 1(3) , 3(3) )
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C123	Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366) , regs. 1 , 116-118
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C124	Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C125	S. 96(2)(3) applied (15.7.1994) by The European Parliamentary (United Kingdom Representatives) Pensions (Consolidation and Amendment) Order 1994 (S.I. 1994/1662) , arts. 1 , 19(3)
C126	S. 99 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 paras. 3 , 4
C127	S. 99 modified (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030) , regs. 1(2) , 24(1)
C128	S. 99 modified (1.8.2022) by The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 (S.I. 2022/255) , regs. 1(3) , 33
C129	S. 99(1) modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 3(1)
C130	S. 100 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C131	S. 101 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C132	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.1.2006) by The Occupational Pension Schemes (Winding up etc.) Regulations 2005 (S.I. 2005/706) , regs. 1(2) , 5 (with reg. 1(3) )
C133	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) excluded (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711) , regs. 1(1) , 56(1)(c) ; S.I. 2014/1683 , art. 2
C134	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370) , regs. 1(2) , 13 (with reg. 5 )
C135	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390) , regs. 1(2) , 13 (with reg. 5 )
C136	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146) , regs. 1(2) , 13 (with reg. 5 )
C137	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Judicial Pensions Regulations 2015 (S.I. 2015/182) , reg. 1(4) , Sch. 3 para. 11 (with regs. 148 , 160 , Sch. 3 para. 3 )
C138	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436) , regs. 1(2) , 13 (with reg. 5 )
C139	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372) , regs. 1(2) , 13 (with reg. 5 )
C140	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432) , regs. 1(2) , 13 (with reg. 5 )
C141	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118) , regs. 1(2) , 13 (with reg. 5 )
C142	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) modified (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145) , regs. 1(2) , 13 (with reg. 5 )
C143	Pt. 4ZA Ch. 2 : power to modify conferred (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17) , s. 44(2) , Sch. 1 para. 1(6)(b) ; S.I. 2018/965 , reg. 2(a) (b)
C144	Pt. 4ZA Ch. 2 : power to modify conferred (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 2 para. 1(6)(b) ; S.I. 2022/721 , regs. 1(2) , 3(a)
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C145	Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381) , regs. 1 , 14 , Sch. 2 para. 3
C146	S. 101AG(3) modified (1.1.2006) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 3(3)
C147	Pt. 4A Ch. 2 applied (with retrospective effect from 1.12.2000) by The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 (S.I. 1998/1451) , Sch. 2 para. 5 (as inserted by S.S.I. 2001/465 , reg. 1(2) , sch. 2 para. 6 )
C148	S. 101M modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 3(2)
C149	S. 109 modified (6.4.2000) by The Guaranteed Minimum Pensions Increase Order 2000 (S.I. 2000/425) , arts. 1 , 2
C150	S. 123 applied (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 81(8) , 180(1) (with s. 121(5) ); S.I. 1997/664 , art. 2(3), Sch. Pt. 2
C151	S. 158A modified (3.9.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Pre-Commencement Modifications) Order 2001 (S.I. 2001/2966) , arts. 1 , 10
C152	S. 159 excluded (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Insolvency Act 1986 (c. 45) , s. 342C(2) (as substituted by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 15 , 89(5)(a) ; S.I. 2002/153 , art. 2(e) )
C153	S. 159 excluded (26.3.2002 for specified purposes, 6.4.2002 in so far as not already in force) by Insolvency Act 1986 (c. 45) , s. 342F(5)(a) (as inserted by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 71 ; S.I. 2002/818 , art. 3(b) )
C154	S. 159 excluded (24.2.2003) by Proceeds of Crime Act 2002 (c. 29) , ss. 273(5)(a) , 458(1) ; S.I. 2003/120 , art. 2 , Sch. (with arts. 3 , 4 ) (as amended (20.2.2003) by S.I. 2003/333 , art. 14 )
C155	S. 159 excluded (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181) , arts. 1 , 184(5)(a)
C156	S. 159 excluded (S.) (30.11.2016) by Bankruptcy (Scotland) Act 2016 (asp 21) , ss. 103(2)(a) , 237(2) (with ss. 232 , 234(3) , 235 , 236 ); S.S.I. 2016/294 , reg. 2
C157	S. 159 excluded (S.) (30.11.2016) by Bankruptcy (Scotland) Act 2016 (asp 21) , ss. 106(3)(a) , 237(2) (with ss. 232 , 234(3) , 235 , 236 ); S.S.I. 2016/294 , reg. 2
C158	S. 159(4)(4A) excluded (1.8.1996) by Pensions Act 1995 (c. 26) , ss. 166 , 180(1) ; S.I. 1996/1675 , art. 3(b)
C159	S. 159(4) (4A) excluded (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 44(1) , 89(5)(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4
C160	S. 168 applied (with modifications) (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 45(2) , 89(5)(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4
C161	S. 170 modified (temp.) (1.4.1999) by The Social Security Contributions, etc. (Decisions and AppealsTransitional Modifications) Regulations 1999 (S.I. 1999/978) , regs. 1(1) , 2(1) , Sch. (with reg. 2(2) )
C162	S. 170: certain functions transferred (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , ss. 16(1) , 28(3) ; S.I. 1999/1662 , art. 2(b) , Sch. Pt. 2 (with art. 4 )
C163	S. 175(4)-(9) applied (with modifications) (11.11.1999 for specified purposes, 1.10.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 1 para. 1(1) (2)(a) ; S.I. 2000/1047 , art. 2(2)(c) , Sch. Pt. 3
C164	S. 175 savings for effects of 2004 c. 35, Sch. 1 para. 26 Sch. 12 para. 28 Sch. 13 (6.4.2005) by The Pensions Act 2004 (Commencement No. 3, Transitional Provisions and Amendment) Order 2005 (S.I. 2005/695) , arts. 5(3) , 6 , Sch. 3
C165	S. 175 transitional provisions for effects of 2004 c. 35, Sch. 12 para. 28 (6.4.2005) by The Pensions Act 2004 (Commencement No. 3, Transitional Provisions and Amendment) Order 2005 (S.I. 2005/695) , art. 5(8) , Sch. 2 para. 1
C166	S. 179 modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 2(8) (9)
C167	S. 181(1) modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 2(5) (7)
C168	S. 181(1) modified (temp.) (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992) , regs. 1(1) , 2(4) (6)
C169	S. 181(1) definition “money purchase benefits” modified by Pensions Act 1995 (c. 26) , s. 67A(3B) (as inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 24(6) , 131(1)(3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a) )
C170	S. 182(2)-(5) applied (12.2.2001 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 17(8) (with s. 83(6) ); S.I. 2000/3166 , art. 2(5) (as amended (28.3.2001) by S.I. 2001/1252 , art. 3 )
C171	Sch. 4 applied (with modifications) (21.2.2009) by Banking Act 2009 (c. 1) , ss. 103 , 263(1) (with s. 247 ); S.I. 2009/296 , art. 3 , Sch. para. 2
C172	Sch. 4 applied (with modifications) (21.2.2009) by Banking Act 2009 (c. 1) , ss. 145 , 263(1) (with s. 247 ); S.I. 2009/296 , art. 3 , Sch. para. 3
E1	Act's amending/repealing provisions are co-extensive with the enactments they affect see s. 192(1)
E2	This version of this provision extends to England and Wales only; a separate version has been created for Scotland only
E3	S. 145 extends to U.K. except s. 145(4)(5)(b) which extend only to G.B. see s. 192(2)
E4	S. 172 extends to U.K. except s. 172(1)(2)(3) which extend only to G.B. see s. 192(2)
E5	Sch. 5: repealing provisions are co-extensive with the enactments they affect (except Pt. III which does not extend to N.I.), see s. 192(1)
E6	Sch. 8: amending provisions are co-extensive with the enactments they affect, see s. 192(1)
E7	This version of this provision extends to Scotland only; a separate version has been created for England and Wales only
F1	S. 1(1) : s. 1 renumbered as s. 1(1) (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 239(2) , 322(1) (with s. 313 ); S.I. 2005/1720 , art. 2(7)(a) (b)(i) (ii)			this amendment (text renumbered) should be read in conjunction with other related provisions, see the commentary.		renumbered
F2	Words in s. 1(1) substituted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 239(3) , 322(1) (with s. 313 ); S.I. 2005/1720 , art. 2(7)(a) (b)(i) (ii)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F3	Words in s. 1(1) substituted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014) , regs. 1 , 2 , Sch. para. 1(a)					substituted
F4	Words in s. 1(1) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11) , Sch. 20 paras. 23(1) , 24(1) , Sch. 27 Pt. 3(2)					repealed
F5	Words in s. 1 inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820) , Sch. 2 para. 113(a) (with art. 5 ); S.I. 1998/3178 , art. 3			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F6	Words in s. 1 inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820) , Sch. 2 para. 113(b) (with art. 5 ); S.I. 1998/3178 , art. 3			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F7	S. 1(2)-(6) inserted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 239(4) , 322(1) (with s. 313 ); S.I. 2005/1720 , art. 2(7)(a) (b)(i) (ii)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F8	Ss. 2-5 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 19 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F8	Ss. 2-5 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 19 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F8	Ss. 2-5 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 19 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F8	Ss. 2-5 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 19 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F9	S. 6 repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F10	Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 3(b)					omitted
F11	Words in Pt. 3 heading substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 3(a)					substituted
F12	Pt. 3 Ch. 1 heading substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 4					substituted
F13	S. 7 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 5 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(a) )					repealed
F14	Ss. 7A , 7B inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 6					inserted
F14	Ss. 7A , 7B inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 6					inserted
F15	S. 8(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 7(2)					substituted
F16	S. 8(1A) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 3(3) (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F17	Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 2					substituted
F17	Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 2					substituted
F17	Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 2					substituted
F17	Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 2					substituted
F17	Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 2					substituted
F17	Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 2					substituted
F18	S. 8(1B) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 7(3)					inserted
F19	Words in s. 8(2) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 7(4)					substituted
F20	Words in s. 8(2) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 1					substituted
F21	Words in s. 8(2) inserted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 19 ; S.I. 2014/93 , art. 3(j)(v) ; same words inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(2)				inserted: England and Wales	inserted
F22	Words in s. 8(2) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 1 para. 8(2)					substituted
F23	Words in s. 8(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 23(a) ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					substituted
F24	Words in s. 8(2) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 3(4) (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F25	S. 8(2A) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 1 para. 8(3)					inserted
F26	S. 8(3) repealed (6.4.2015) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 47 , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 3(a)(iv) (b) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(d) )					repealed
F27	S. 8(4) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 7(5)					substituted
F28	S. 8(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 23(b) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F29	S. 9 cross-heading repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 8					repealed
F30	S. 9 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 9 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(b) )					repealed
F31	S. 10 repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (3)(a) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F32	S. 11 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 9 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(c) )					repealed
F33	S. 12 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 6 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F34	S. 12A cross-heading repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 10					repealed
F35	Ss. 12A-12D repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 11 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(d) (2A) (as amended by S.I. 2015/2058 , art. 3(3)(c) ))	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F35	Ss. 12A-12D repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 11 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(d) (2A) (as amended by S.I. 2015/2058 , art. 3(3)(c) ))	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F35	Ss. 12A-12D repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 11 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(d) (2A) (as amended by S.I. 2015/2058 , art. 3(3)(c) ))	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F35	Ss. 12A-12D repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 11 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(d) (2A) (as amended by S.I. 2015/2058 , art. 3(3)(c) ))	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F36	S. 13 cross-heading substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 12					substituted
F37	S. 12E inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 13(1) (with s. 13(2)(3) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F38	S. 13(1A) inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(1) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F39	Words in s. 13(2) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 14(a)					substituted
F40	Words in s. 13(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 14(b)					inserted
F41	Words in s. 13(2)(a) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 26 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F42	Words in s. 13(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 14(c)					inserted
F43	S. 14(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 15(2)					substituted
F44	Words in s. 14(2) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 15(3)					substituted
F45	S. 14(2A) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29) , s. 458(1) , Sch. 11 para. 22(3) ; S.I. 2003/120 , art. 2 , Sch. (with arts. 3 , 4 ) (as amended (20.2.2003) by S.I. 2003/333 , art. 14 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F46	S. 14(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 27(a) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F47	Words in s. 14(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 38(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F48	Word in s. 14(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 38(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F49	Word in s. 14(4)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 38(c) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F50	Words in s. 14(8) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 27(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F51	S. 15A inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 32(3) , 89(5)(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F52	S. 16(2) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 16 (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) , 2(3) )					substituted
F53	Words in s. 16(3) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 28(a) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. 5 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2 (with art. 3 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F54	Words in s. 16(5) substituted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 4 ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2					substituted
F55	Words in s. 16(5) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 28(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F56	Words in s. 17(1) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(a)					substituted
F57	S. 17(1A) inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(2) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F58	Words in s. 17(2)(a) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(2)(a) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F59	S. 17(2)(c) added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(b)					added
F60	S. 17(2)(d)(e) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(2)(b) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F61	Words in s. 17(4) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(c)					inserted
F62	Words in s. 17(4) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(3) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F63	S. 17(4A) inserted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(1) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F64	Words in s. 17(4A) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(i)					inserted
F65	Words in s. 17(4A) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(ii)					substituted
F66	Words in s. 17(4A) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(iii)					substituted
F67	S.17(4A)(aa)(ab) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 17(2)					inserted
F67	S.17(4A)(aa)(ab) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 17(2)					inserted
F68	S. 17(4A)(c)(i) (ii) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(iv)					substituted
F69	Words in s. 17(4A)(c)(i) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560) , art. 1(2) , Sch. 1 para. 25(a)				substituted: England and Wales	substituted
F70	Words in s. 17(4A)(c)(i) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458) , reg. 1(2) , Sch. 3 para. 17					substituted
F71	S. 17(4B) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(e)					inserted
F72	Words in s. 17(5) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(4) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F73	Words in s. 17(5) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(2)(a) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F74	Words in s. 17(5) repealed (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(2)(b) , Sch. 9 Pt. III(4) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F75	Words in s. 17(6) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(5)(a) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F76	Words in s. 17(6) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(3) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F77	Words in s. 17(6) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(f)					substituted
F78	Word in s. 17(6) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(5)(b) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F79	Words in s. 17(7) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 39 ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F80	Words in s. 17(7) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(g)					substituted
F81	S. 17(8) inserted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 284(2) , 322(1) (with s. 313 ); S.I. 2005/1720 , art. 2(15)(a) (b) , Sch. Pt. 2			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F82	S. 17(9) omitted (E.W.) (13.3.2014) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560) , art. 1(2) , Sch. 1 para. 25(b)				omitted: England and Wales	omitted
F83	S. 17(9A) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 17(3)					inserted
F83	S. 17(9A) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 17(3)					inserted
F84	S. 17(10)(11) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(6) ; S.I. 2014/93 , art. 3(j)(vi)				inserted: England and Wales	inserted
F85	Word in s. 19(4)(a) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 116(2)(a)					substituted
F86	Word in s. 19(4)(a)(i) repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 116(2)(b)					repealed
F87	Words in s. 19(4)(a)(i) substituted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014) , regs. 1 , 2 , Sch. para. 1(b)					substituted
F88	Words in s. 19(5)(a)(i) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 5					substituted
F89	Words in s. 19(5)(a)(ii) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 5					substituted
F90	S. 19(7) repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 116(3)					repealed
F91	Words in s. 20(1)(a)(i) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 18(a)					inserted
F92	Words in s. 20(1)(a)(ii) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 18(b)(i)					omitted
F93	Words in s. 20(1)(a)(ii) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 18(b)(ii)					inserted
F94	Words in s. 20(1)(a) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 2(1)(a) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(ii)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F95	Words in s. 20(1)(b) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 2(1)(b) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(ii)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F96	Words in s. 20(3) omitted (6.4.2015) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(2)					omitted
F97	Words in s. 20(6) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 6					substituted
F98	S. 21(1) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 284(1) , 322(1) (with s. 313 ); S.I. 2005/1720 , art. 2(15)(a) (b) , Sch. Pt. 2			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F99	Words in s. 21(2) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 7					substituted
F100	S. 22 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 30 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F101	S. 23(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 31(a) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F102	S. 23(2)(d) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 19					omitted
F103	Words in s. 23(3)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 8					substituted
F104	Words in s. 23(4) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 31(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F105	S. 23(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 31(a) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F106	S. 24 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 32 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F107	Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(3) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F108	S. 24A renumbered (6.4.2016) as s. 24A(1) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 20(a)					renumbered
F109	S. 24A(1)(a) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(a) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F110	S. 24A(1)(b) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(b) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F111	S. 24A(1)(ba) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(c) , 3(4)(a)		text inserted for certain specified purposes only, see the commentary.			inserted	check commentary
F112	S. 24A(1)(c) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(d) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F113	Words in s. 24A(1)(e) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(e)(i) , 3(4)(a)		text inserted for certain specified purposes only, see the commentary.			inserted	check commentary
F114	Words in s. 24A(1)(e) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(e)(ii) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F115	Words in s. 24A(1)(f) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(e)(i) , 3(4)(a)		text inserted for certain specified purposes only, see the commentary.			inserted	check commentary
F116	Words in s. 24A(1)(f) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(2)(e)(ii) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F117	S. 24A(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 20(b)					inserted
F118	Words in s. 24B(2) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(3)(a) , 3(4)(a)		text inserted for certain specified purposes only, see the commentary.			inserted	check commentary
F119	Word in s. 24B(3) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(3)(b) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F120	S. 24B(5) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(3)(c) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F121	Words in s. 24B(7) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(3)(d)(i) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F122	Words in s. 24B(7)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(3)(d)(ii) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F123	Word in s. 24B(7)(b) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(3)(d)(iii) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F124	S. 24D omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(4) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F125	Words in s. 24D(2) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 21(2) ; S.I. 2014/93 , art. 3(j)(vi) ; S.I. 2014/3169 , art. 2 ; inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(4)(a)				inserted: England and Wales	inserted
F126	Words in s. 24D(3) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 21(3)(a) ; S.I. 2014/93 , art. 3(j)(vi) ; S.I. 2014/3169 , art. 2 ; inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(4)(b)(i)				inserted: England and Wales	inserted
F127	Word in s. 24D(3) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 21(3)(b) ; S.I. 2014/93 , art. 3(j)(vi) ; S.I. 2014/3169 , art. 2 ; inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(4)(b)(ii)				inserted: England and Wales	inserted
F128	S. 24D(4)(5) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 21(4) ; S.I. 2014/93 , art. 3(j)(vi) ; S.I. 2014/3169 , art. 2				inserted: England and Wales	inserted
F129	Words in s. 24E(2) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(5)(a) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F130	S. 24E(2A) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(5)(b) , 3(4)(a)		text inserted for certain specified purposes only, see the commentary.			inserted	check commentary
F131	Word in s. 24E(3)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(5)(c) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F132	S. 24E(4) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(5)(d) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F133	Words in s. 24F(1)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(6)(a) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F134	Words in s. 24F(1)(b) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(6)(a) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F135	S. 24F(2) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(6)(b) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F136	S. 24F(3) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(6)(c) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F137	Word in s. 24F(3) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 5 (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F138	Words in s. 24G(1) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(7)(a) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F139	S. 24G(5) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(7)(b) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F140	S. 25(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 33(a) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F141	S. 25(2) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 33(b) ; S.I. 1996/778 , art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					substituted
F142	Words in s. 25(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 21					inserted
F143	Words in s. 25(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 40(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F144	Words in s. 25(2)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 40(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F145	S. 25(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 33(a) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F146	S. 25A repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (2)(b) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F147	S. 26 repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (3)(b) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F148	S. 27 repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (3)(c) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F149	S. 27A repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (2)(b) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F150	Ss. 28-29 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 11 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F150	Ss. 28-29 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 11 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F150	Ss. 28-29 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 11 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F150	Ss. 28-29 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 11 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F151	S. 30 repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (3)(d) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F152	S. 31 repealed (6.4.2015) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 49 , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 3(a)(iv) (b) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(d) )					repealed
F153	S. 32 repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (3)(e) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F154	S. 32A repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (2)(b) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F155	S. 33 omitted (6.4.2015) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(3)					omitted
F156	S. 33A repealed (6.4.2012) by Pensions Act 2008 (c. 30) , ss. 106(1) (3)(f) (4) , 149(1) , Sch. 11 Pt. 3 ; S.I. 2011/1266 , art. 2(c)					repealed
F157	Ss. 34-36 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 22 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(e) )					repealed
F157	Ss. 34-36 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 22 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(e) )					repealed
F157	Ss. 34-36 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 22 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(e) )					repealed
F158	Words in s. 37 cross-heading substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 23					substituted
F159	S. 37 substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 39 ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F160	S. 37(1)-(3) substituted (7.7.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 24 ; S.I. 2015/1475 , art. 2(1)(b)					substituted
F161	S. 37(4)-(7) substituted for s. 37(4) (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 22(2) ; S.I. 2014/93 , art. 3(j)(vi) ; S.I. 2014/3169 , art. 2				substituted: England and Wales	substituted
F162	S. 37A inserted (7.7.2015 for specified purposes, 6.4.2016 otherwise) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 25 ; S.I. 2015/1475 , art. 2(1)(c)					inserted
F163	S. 38 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(6)					omitted
F164	S. 38A inserted (E.W.) (30.6.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 23 ; S.I. 2014/1662 , art. 3(a)				inserted: England and Wales	inserted
F165	S. 38A(1)(b) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(8)(a) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F166	S. 38A(3)(b) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(8)(b) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F167	Word in s. 38A(6) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(8)(c) , 3(4)(a)		text omitted for certain specified purposes only, see the commentary.			omitted	check commentary
F168	Words in s. 39 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(7)					omitted
F169	Pt. 3 Ch. 2 heading substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 26					substituted
F170	S. 40(a) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 27(a)					omitted
F171	Words in s. 40(b) substituted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(4)(d) , Sch. 11 para. 21					substituted
F172	Words in s. 40(b) inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 137(1) , 180(1) ; S.I. 1996/778 , art. 2(1)(5)(a), Sch. Pts. 1, 5; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					inserted
F173	Words in s. 40(c) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 27(b)					substituted
F174	S. 41 cross-heading repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 28					repealed
F175	S. 41 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 29 (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(f) )					repealed
F176	S. 42 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 30(1) (with Sch. 13 para. 30(2) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F177	Ss. 42A, 42B and cross-heading inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 137(5) , 180(1) ; S.I. 1996/778 , art. 2(1)(5)(a) , Sch. Pts. I , V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					inserted
F178	S. 42A(1)-(2B) substituted for s. 42A(1)(2) (6.4.1999) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 7 para. 128 ; S.I. 1999/418 , art. 2(3)(a)					substituted
F179	Words in s. 42A(1) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(3)(a) , Sch. 9 para. 7(2) ; S.I. 1999/3420 , art. 2					substituted
F180	Words in s. 42A(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 1 para. 11					substituted
F181	S. 42A(2)-(2D) substituted for s. 42A(2)-(2B) (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(3)(a) , Sch. 9 para. 7(3) ; S.I. 1999/3420 , art. 2					substituted
F182	Words in s. 42A(2) inserted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19) , Sch. 1 para. 37					inserted
F183	Words in s. 42A(3) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(8)(a)					inserted
F184	Words in s. 42A(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 46(2) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F185	Word in s. 42A(3) substituted (6.4.2015) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(4)(a)					substituted
F186	Words in s. 42A(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 46(3)(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F187	Words in s. 42A(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 46(3)(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F188	S. 42A(5A) substituted (6.4.2015) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(4)(b)					substituted
F189	S. 42A(8) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 17 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F190	S. 42B repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 18 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F191	Words in s. 43 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 47(2) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F192	Words in s. 43(1) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 42 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F193	Words in s. 43(1)(b) substituted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19) , Sch. 1 para. 38					substituted
F194	Word in s. 43(2) substituted (6.4.2015) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(5)(a)					substituted
F195	Word in s. 43(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 47(3) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F196	Words in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 47(4)(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F197	Word in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 47(4)(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F198	Words in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 47(5)(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F199	Word in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 47(5)(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F200	S. 43(6A) substituted (6.4.2015) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(5)(b)					substituted
F201	S. 43(7) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 19 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F202	S. 44 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 20 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F203	S. 45(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 138(2) , 180(1) ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					substituted
F204	Words in s. 45(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 49 ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F205	Words in s. 45(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 1 para. 12					substituted
F206	S. 45(2) omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26) , ss. 138(3) , 180(1) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					omitted
F207	S. 45(3)(d) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 43 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					repealed
F208	Words in s. 45(3)(e) omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26) , ss. 138(4) , 180(1) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					omitted
F209	S. 45(4) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 21 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F210	S. 45A repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 22 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F211	S. 45B repealed (6.4.2015) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 54 , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 3(a)(iv) (b) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(d) )					repealed
F212	Words in s. 46(1) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 8 para. 18(2) ; S.I. 2000/1047 , art. 2(2)(a) , Sch. Pt. 1					inserted
F213	Words in s. 46(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 56(2) ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					substituted
F214	S. 46(1)(i) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 44 ; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					substituted
F215	S. 46(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 56(3) , Sch. 2 ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					repealed
F216	S. 46(3) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 56(4) ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					substituted
F217	S. 46(6)(b)(i) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 56(5) , Sch. 2 ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					repealed
F218	Words in s. 46(6)(b)(iii) substituted (19.7.1995) by Pensions Act 1995 (c. 26) , s. 180(2)(a) , Sch. 4 para. 22					substituted
F219	Word in s. 46(6)(b)(iii) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 12 para. 71					omitted
F220	Words in s. 46(6)(b)(iii) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 8 para. 18(3) ; S.I. 2000/1047 , art. 2(2)(a) , Sch. Pt. 1					substituted
F221	S. 46(8)(a) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 56(6) , Sch. 2 ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					repealed
F222	S. 46(9) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 56(7) , Sch. 2 ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					repealed
F223	S. 46(10) (11) inserted (12.10.2015) by The Pensions Act 2014 (Consequential Amendments) (Units of Additional Pension) Order 2014 (S.I. 2014/3213) , arts. 1(2) , 4					inserted
F224	S. 46A repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 12 para. 95					repealed
F225	Words in s. 47(1) inserted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 24 ; S.I. 2014/93 , art. 3(j)(vii) ; same words inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(6)				inserted: England and Wales	inserted
F226	Words in s. 47(1) inserted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 14(a)					inserted
F227	Words in s. 47(1) inserted (3.9.2002) by State Pension Credit Act 2002 (c. 16) , ss. 18(a) , 22(3) ; S.I. 2002/2248 , art. 2					inserted
F228	Words in s. 47(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 57 , Sch. 2 ; S.I. 1994/2926 , art. 2(4) , Sch. Pt. IV					repealed
F229	S. 47(1)(a) substituted (3.9.2002) by State Pension Credit Act 2002 (c. 16) , ss. 18(b) , 22(3) ; S.I. 2002/2248 , art. 2					substituted
F230	Words in s. 47(1)(b) substituted (3.9.2002) by State Pension Credit Act 2002 (c. 16) , ss. 18(c) , 22(3) ; S.I. 2002/2248 , art. 2					substituted
F231	Words in s. 47(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 14(b)(i)					substituted
F232	Words in s. 47(3)(d) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 120					substituted
F233	Words in s. 47(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 14(b)(ii)					substituted
F234	S. 47(6) added (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 32(4) , 89(5)(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					added
F235	Words in s. 47(6) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29) , s. 458(1) , Sch. 11 para. 22(4) ; S.I. 2003/120 , art. 2 , Sch. (with arts. 3 , 4 ) (as amended (20.2.2003) by S.I. 2003/333 , art. 14 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F236	S. 47(7) added (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 6 ; S.I. 2002/153 , art. 2(g)					added
F237	Words in s. 47(7) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 1 para. 11(2)					substituted
F238	S. 47(8) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 165(3) , 322(1) (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F239	S. 47(9)-(11) added (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(5) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					added
F240	Words in s. 47(9) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33) , ss. 1(9) , 3(4)(a)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.			substituted	check commentary
F241	S. 48(2)(b) omitted (13.3.1996 for specified purposes, 1.4.1996 in so far as not already in force) by virtue of Pensions Act 1995 (c. 26) , ss. 140(2) , 180(1) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(2), Sch. Pt. 2					omitted
F242	Words in s. 48(2)(c) omitted (13.3.1996 for specified purposes, 1.4.1996 in so far as not already in force) by virtue of Pensions Act 1995 (c. 26) , ss. 140(2) , 180(1) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(2), Sch. Pt. 2					omitted
F243	Words in s. 48(2)(c) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 15					substituted
F244	Word in s. 48(2) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18) , s. 16(3) , Sch. 1 para. 58 ; S.I. 1994/2926 , art. 2(4), Sch. Pt. 4					substituted
F245	S. 48A inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 140(1) , 180(1) ; S.I. 1996/778 , art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					inserted
F246	Words in s. 48A(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 31					substituted
F247	Word in s. 48A(1) inserted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19) , Sch. 1 para. 39(b)					inserted
F248	Words in s. 48A(5) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 38(1) , 86(1)(b) (2) (with ss. 38(2) , 83(6) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F249	S. 49 and cross heading substituted (19.7.1995) by Pensions Act 1995 (c. 26) , s. 180(2)(a) , Sch. 4 para. 16					substituted
F250	S. 49 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 32					repealed
F251	S. 50 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 33 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(3A) (as inserted by S.I. 2015/2058 , art. 3(3)(d) ))					inserted, repealed
F252	Words in s. 51(1)(a) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 46 ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F253	Word in s. 51(1)(b) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 34					substituted
F254	S. 52 substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 35					substituted
F255	S. 53(1)-(1B) substituted for s. 53(1) (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 48(a) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F256	Words in s. 53 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 52 ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F257	Words in s. 53(1B)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22) , s. 61(3) , Sch. 9 para. 52 ; S.I. 2014/954 , art. 2(c) (with art. 3 ) (with transitional provisions and savings in S.I. 2014/956 , arts. 3-11 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F258	S. 53(1C) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 10 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F259	S. 53(2) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 48(b) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F260	S. 53(3) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 36 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(h) )					omitted
F261	S. 53(4)(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 48(d) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F262	S. 54 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(13)					omitted
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F263	Ss. 55-68 repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 37 (with savings in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(4)-(5F) )	this amendment is subject to savings and/or transitional provisions, see the commentary.				repealed
F264	S. 59 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 53 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 4(2)(3) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F265	S. 64 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 58 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 4(2)(3) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F266	S. 65 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 59 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 4(2)(3) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F267	S. 66 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 60 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 4(2)(3) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F268	Pt. 3A repealed (6.4.2009) by Pensions Act 2008 (c. 30) , ss. 100 , 149(1) , Sch. 11 Pt. 2 ; S.I. 2009/82 , art. 2(2)(a) (g)					repealed
F269	Words in s. 70(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 11					substituted
F270	S. 71(1)(aa) inserted (1.10.2015) by Pensions Act 2014 (c. 19) , ss. 36(2) , 56(1) ; S.I. 2015/134 , art. 2(3)					inserted
F271	S. 71(3) substituted (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 263(1) , 322(1) (with s. 313 ); S.I. 2005/275 , art. 2(7) , Sch. Pt. 7			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F272	Words in s. 71(3) substituted (1.4.2014 for specified purposes) by Public Service Pensions Act 2013 (c. 25) , s. 41(2) , Sch. 8 para. 19(2) (with Sch. 11 para. 8 ); S.I. 2014/839 , art. 4(3)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 2014/839 , art. 4(3)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F273	S. 71(5A) inserted (1.4.2014 for specified purposes) by Public Service Pensions Act 2013 (c. 25) , s. 41(2) , Sch. 8 para. 19(3) (with Sch. 11 para. 8 ); S.I. 2014/839 , art. 4(3)		text inserted for certain specified purposes only, see the commentary.	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted	“S.I. 2014/839 , art. 4(3)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F274	S. 71(10) (11) inserted (1.10.2015) by Pensions Act 2014 (c. 19) , ss. 36(3) , 56(1) ; S.I. 2015/134 , art. 2(3)					inserted
F275	S. 72(4) added (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 263(2) , 322(1) (with s. 313 ); S.I. 2005/275 , art. 2(7) , Sch. Pt. 7			this amendment (text added) should be read in conjunction with other related provisions, see the commentary.		added
F276	Words in s. 73(2)(a)(ii) repealed (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 3(2)(a) , Sch. 13 Pt. I ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2		commentary suggests repealed			repealed
F277	Words in s. 73(3) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 7 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F278	Ss. 77-80 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 24 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 8 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F278	Ss. 77-80 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 24 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 8 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F278	Ss. 77-80 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 24 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 8 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F278	Ss. 77-80 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 24 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 8 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F279	Words in s. 83(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 31(2) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F280	S. 83(1A) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 31(3) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F281	S. 83(1B) inserted (1.4.2014 for specified purposes) by Public Service Pensions Act 2013 (c. 25) , s. 41(2) , Sch. 8 para. 20 (with Sch. 11 para. 8 ); S.I. 2014/839 , art. 4(3)		text inserted for certain specified purposes only, see the commentary.	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted	“S.I. 2014/839 , art. 4(3)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F282	S. 83(4) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 31(4) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F283	Words in s. 84(1) substituted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954) , regs. 1(2) , 3(2)(a) (with reg. 2 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F284	Words in s. 84(3) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 3 para. 2(2) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F285	S. 84(3A) (3B) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954) , regs. 1(2) , 3(2)(b) (with reg. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F286	S. 84(3AA) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 3 para. 2(3) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F287	Words in s. 84(4) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954) , regs. 1(2) , 3(2)(c)(i) (with reg. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F288	Words in s. 84(4) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954) , regs. 1(2) , 3(2)(c)(ii) (with reg. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F289	Words in s. 84(4) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954) , regs. 1(2) , 3(2)(c)(iii) (with reg. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F290	Words in s. 84(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 62 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F291	S. 84(5)(b) and word inserted (18.11.2004) by Pensions Act 2004 (c. 35) , ss. 281(2) , 322(2)(b) (with s. 313 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F292	Words in s. 84(5)(b) substituted (3.1.2012) by Pensions Act 2011 (c. 19) , ss. 19(2) , 38(4) ; S.I. 2011/3034 , art. 3(b)					substituted
F293	Words in s. 84(5) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 12					substituted
F294	Words in s. 84(5) inserted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 25 ; S.I. 2014/93 , art. 3(j)(vii) ; same words inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(7)				inserted: England and Wales	inserted
F295	S. 84(6) omitted (3.1.2012) by virtue of Pensions Act 2011 (c. 19) , ss. 19(3) , 38(4) ; S.I. 2011/3034 , art. 3(b)					omitted
F296	Words in s. 85 inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 32 ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F297	S. 87(1)(a)(i) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 38 (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) , 2(6) (as inserted by S.I. 2015/2058 , art. 3(3)(e) ))					inserted, substituted
F298	Words in s. 87(2)(c) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 18(a)					substituted
F299	Words in s. 87(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 18(b)					substituted
F300	Words in s. 87(3)(a) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 18(c)					substituted
F301	Words in s. 87(4)(d) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 18(c)					substituted
F302	Words in s. 88(1)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 19					substituted
F303	Words in s. 89(1)(a) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 20					substituted
F304	Words in s. 89(1)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 20					substituted
F305	Words in s. 89(2)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 20					substituted
F306	Words in s. 90(2)(a) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 21					substituted
F307	Words in s. 90(2)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 21					substituted
F308	Pt. IV Ch. IV renumbered as Pt. 4ZA Ch. 1 (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 4(1)					renumbered
F309	Pt. IV Ch. 5 renumbered as Pt. 4ZA Ch. 2 (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 4(1)					renumbered
F310	Pt. 4ZA formed from Pt. 4 Chs. 4, 5 (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 4(1)
F311	Pt. 4ZA heading inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 4(2)(a) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F312	Pt. 4ZA Ch. 1 heading substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 4(2)(b) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F313	Ss. 93-94 substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 8 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F313	Ss. 93-94 substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 8 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F313	Ss. 93-94 substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 8 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F314	Words in s. 93(7)(b) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(2)(a) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F315	S. 93(10A) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(2)(b) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F316	S. 95(1) (1A) substituted for s. 95(1) (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 9(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F317	Words in s. 95(2) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 68(2) , 89(3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F318	Words in s. 95(2)(a)(i) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 9(3) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F319	Words in s. 95(2)(b)(i) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 9(3) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F320	Word in s. 95(2)(c) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 121					substituted
F321	S. 95(2A)-(2C) inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , ss. 68(3) , 89(1)(b) (3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F322	Words in s. 95(3)(a)(i) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 9(3) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F323	Words in s. 95(3)(b)(i) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 9(3) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F324	S. 95(4) repealed (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 7 , Sch. 9 Pt. III(7) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(iv)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F325	S. 95(5A) inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , ss. 68(4) , 89(1)(b) (3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F326	Word in s. 95(6) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 68(5)(a) , 89(3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F327	Words in s. 95(6) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 68(5)(b) , 89(3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F328	S. 95(6ZA)-(6ZC) inserted (31.5.2021 for specified purposes, 30.11.2021 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 125(2) , 131(1) ; S.I. 2021/620 , reg. 2(1)(e) ; S.I. 2021/1236 , reg. 2					inserted
F329	Words in s. 95(6A) substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 9(4) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F330	S. 95(7) (8) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 9(5) (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F331	S. 96(1) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 10(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F332	Words in s. 96(2)(a)(i) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 39					omitted
F333	Words in s. 96(2)(a)(ii) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 29 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F334	S. 96(2)(a)(iii) and word repealed (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 3(2)(b) , Sch. 13 Pt. I ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2		commentary suggests repealed			repealed
F335	Words in s. 96(2)(a) (b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 10(3) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F336	Words in s. 96(2)(a) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 63(a) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F337	Words in s. 96(2)(a) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(14)(a)(i)					omitted
F338	Words in s. 96(2)(b) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 68(6) , 89(3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F339	Words in s. 96(3)(a) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 13					substituted
F340	Words in s. 96(3)(a) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 63(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F341	Words in s. 96(3)(a) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(14)(b)(i)					omitted
F342	S. 96(3)(b) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(14)(b)(ii)					omitted
F343	S. 96(4) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 10(4) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F344	S. 97(1)(a) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 69(2)(a) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F345	S. 97(1)(b) and preceding word inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 69(2)(b) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F346	S. 97(1A) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 11(2) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F347	Words in s. 97(2)(a) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 11(3)(a) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F348	S. 97(2)(aa) substituted for word (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 8(1) (with s. 83(6) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F349	Words in s. 97(2)(aa) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 11(3)(b) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F350	S. 97(3)(a) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 11(4) (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F351	Words in s. 97(3)(b) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 4(b) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F352	S. 97(3ZA) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(3) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F353	S. 97(3A) (3B) substituted for s. 97(3A) (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 11(5) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F354	Ss. 97A , 97B inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , ss. 69(3) , 89(1)(b) (3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F354	Ss. 97A , 97B inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , ss. 69(3) , 89(1)(b) (3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F355	S. 97C inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , ss. 69(4) , 89(1)(b) (3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F356	S. 98 substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 12 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F357	Words in s. 98(2) substituted (30.11.2021) by Pension Schemes Act 2021 (c. 1) , ss. 125(3) , 131(1) ; S.I. 2021/1236 , reg. 2					substituted
F358	Words in s. 99(1) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(15)					omitted
F359	S. 99(2) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 13(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F360	Word in s. 99(2)(a) omitted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by virtue of Pension Schemes Act 2021 (c. 1) , ss. 25(4)(a) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					omitted
F361	Words in s. 99(2)(b) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(4)(b) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F362	S. 99(2)(c) and preceding word inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(4)(c) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F363	S. 99(2ZA) inserted (30.11.2021) by Pension Schemes Act 2021 (c. 1) , ss. 125(4) , 131(1) ; S.I. 2021/1236 , reg. 2					inserted
F364	S. 99(2ZB) inserted (30.11.2021) by Pension Schemes Act 2021 (c. 1) , ss. 125(5) , 131(1) ; S.I. 2021/1236 , reg. 2					inserted
F365	S. 99(2A) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 50(2) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F366	Words in s. 99(3)(a) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 13(3) (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F367	Words in s. 99(3)(b) substituted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 7 para. 32 ; S.I. 2014/93 , art. 3(k)(iii) ; same words substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(8)				substituted: England and Wales	substituted
F368	S. 99(3A) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 13(4) (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F369	S. 99(4)(4A) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 6(c) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 5 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F370	Words in s. 99(4) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 14(a) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F371	Words in s. 99(4A) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 14(b) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					substituted
F372	S. 99(4B) inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 13(5) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F373	S. 99(6) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F374	S. 99(7)(8) added (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 6(e) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 5 )			this amendment (text added) should be read in conjunction with other related provisions, see the commentary.		added
F375	S. 99A inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(5) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F376	Words in s. 100(1) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 38(2) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					substituted
F377	Words in s. 100(2) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 68(7) , 89(3)(b) (with ss. 68(8) (9) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F378	S. 100(2A) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 38(3) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F379	Ss. 100A-100D inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 14 (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F379	Ss. 100A-100D inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 14 (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F379	Ss. 100A-100D inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 14 (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F379	Ss. 100A-100D inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 14 (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F380	S. 100B(2)(a)(xiv) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17) , s. 44(1)(c) , Sch. 3 para. 2(a)					inserted
F381	S. 100B(2)(a)(xv) (xvi) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(6)(a) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F382	S. 100B(2)(b)(xi) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17) , s. 44(1)(c) , Sch. 3 para. 2(b)					inserted
F383	S. 100B(2)(b)(xii) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 25(6)(b) , 131(1) (3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F384	Pt. 4ZA Ch. 2 (originally Pt. IV Ch. 5) inserted (1.1.2006 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 264 , 322(1) (with s. 313 ); S.I. 2005/3331 , art. 2(5)(a) (b) , Sch. Pt. 5			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F385	Pt. 4ZA Ch. 2 heading substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 4(2)(c) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F386	Word in s. 101AA(4)(b) inserted (1.10.2015) by Pensions Act 2014 (c. 19) , ss. 36(4) , 56(1) ; S.I. 2015/134 , art. 2(3)					inserted
F387	S. 101AI(8)(a)(ix) inserted (11.9.2014) by Pensions Act 2014 (c. 19) , s. 56(1) , Sch. 18 para. 9(3)(a) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(k)					inserted
F388	S. 101AI(8)(a)(x) (xi) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 60(1)(a) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F389	S. 101AI(8)(a)(xii) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17) , s. 44(1)(c) , Sch. 3 para. 3(a)					inserted
F390	S. 101AI(8)(a)(xiii) (xiv) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 3 para. 3(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F391	S. 101AI(8)(b)(vii) inserted (11.9.2014) by Pensions Act 2014 (c. 19) , s. 56(1) , Sch. 18 para. 9(3)(b) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(k)					inserted
F392	S. 101AI(8)(b)(viii)(ix) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 60(1)(b) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F393	S. 101AI(8)(b)(x) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17) , s. 44(1)(c) , Sch. 3 para. 3(b)					inserted
F394	S. 101AI(8)(b)(xi) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 3 para. 3(b) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F395	Pt. 4A inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 37 , 89(5)(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F396	Words in s. 101B substituted (1.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 82(2) , 89(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F397	S. 101C(1) (1A) substituted for s. 101C(1) (1.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 82(3) , 89(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F398	Words in s. 101E(1)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33) , s. 263(10)(b) , Sch. 27 para. 148 ; S.I. 2005/3175 , art. 2(2)					inserted
F399	Words in s. 101F(1) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 15(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F400	Word in s. 101F(2)(b) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 122					substituted
F401	S. 101F(3A) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 15(3) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F402	S. 101F(4) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 15(4) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F403	S. 101F(5A)-(5C) inserted (31.5.2021 for specified purposes, 30.11.2021 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , ss. 125(6) , 131(1) ; S.I. 2021/620 , reg. 2(1)(e) ; S.I. 2021/1236 , reg. 2					inserted
F404	S. 101F(6A) (6B) substituted for s. 101F(6A) (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 15(5) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F405	S. 101G substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 16 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F406	Words in s. 101H heading substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 17(3) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F407	S. 101H(1) (1A) substituted for s. 101H(1) (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 17(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F408	S. 101J(1)(a) (b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 18(2) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F409	Words in s. 101J(2) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 15(a) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F410	S. 101J(2A) inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , s. 89(1)(b) (3)(b) , Sch. 4 para. 18(3) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F411	S. 101J(2AA) inserted (30.11.2021) by Pension Schemes Act 2021 (c. 1) , ss. 125(7) , 131(1) ; S.I. 2021/1236 , reg. 2					inserted
F412	S. 101J(2AB) inserted (30.11.2021) by Pension Schemes Act 2021 (c. 1) , ss. 125(8) , 131(1) ; S.I. 2021/1236 , reg. 2					inserted
F413	S. 101J(3) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F414	Words in s. 101J(6)(a) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 15(b) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					substituted
F415	S. 101J(7) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 18(4) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F416	Words in s. 101M substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 19 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F417	S. 101NA inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 20 (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F418	Words in s. 101P(1) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 21(2) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F419	Words in s. 101P(1) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 21(3) (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F420	S. 101P(2) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 21(4) (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F421	Words in s. 101P(3) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 21(5) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F422	S. 101Q omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 22 (with s. 87 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F423	Ss. 102-108 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 25 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 6 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F424	Words in s. 109(2) substituted (4.2.1997) by Pensions Act 1995 (c. 26) , ss. 55(a) , 180(1) (with s. 121(5) ); S.I. 1997/216 , art. 2(2)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F425	Words in s. 109(2)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 22					substituted
F426	S. 109(3A) inserted (4.2.1997) by Pensions Act 1995 (c. 26) , ss. 55(b) , 180(1) (with s. 121(5) ); S.I. 1997/216 , art. 2(2)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F427	Words in s. 109(3A)(b) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 40					omitted
F428	Words in s. 110(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 53(4)(b) , 180(1) (with s. 121(5) ); S.I. 1997/664 , art. 2(3) , Sch. Pt. 2			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F429	Words in s. 110(1)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 1 para. 23					substituted
F430	S. 110(2)-(4) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 53(4)(a) , 180(1) , Sch. 7 Pt. I (with s. 121(5) ); S.I. 1997/664 , art. 2(3) , Sch. Pt. 2			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F431	S. 111 repealed (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 267(1) , 322(1) , Sch. 13 (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F432	Ss. 111A , 111B inserted (11.11.1999 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 9 , 89(5)(a) ; S.I. 2000/2958 , art. 2(1)					inserted
F433	S. 111A(3)-(7A) substituted for s. 111A(3)-(7) (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 268(2) , 322(1) (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F434	Words in s. 111A(8) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 268(3) , 322(1) (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F435	Words in s. 111A(9) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 268(4) , 322(1) (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F436	S. 111A(10) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 16 , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F437	S. 111A(18) inserted (3.1.2012 for specified purposes, 30.6.2012 in so far as not already in force) by Pensions Act 2008 (c. 30) , ss. 49 , 149(1) ; S.I. 2011/3033 , art. 2(a) ; S.I. 2012/1682 , art. 2 , Sch. 1					inserted
F438	S. 111B repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F439	S. 112 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 26 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F440	S. 113(1)(ca) substituted for word (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 52(1) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(a)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F441	Words in s. 113(2)(b) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 14					inserted
F442	S. 113(2)(e) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 17 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F443	S. 113(2A) inserted (18.9.2017) by Pension Schemes Act 2015 (c. 8) , ss. 38(4) , 89(4)(a) (with s. 87 ); S.I. 2017/916 , reg. 3			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F444	S. 113(3A) (3B) inserted (1.1.2001 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 52(2) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(a)		text inserted for certain specified purposes only, see the commentary.	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted	“S.I. 2000/3166 , art. 2(3)(a)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F445	Words in s. 113(3A) substituted (1.11.2007) by Pensions Act 2007 (c. 22) , s. 30(2) , Sch. 5 para. 6 ; S.I. 2007/3063 , art. 2(b)					substituted
F446	S. 113(5)-(10) inserted (18.9.2017) by Pensions Act 2014 (c. 19) , ss. 44(1) , 56(1) ; S.I. 2017/916 , reg. 2(1) (with reg. 2(2) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F447	Word in s. 113(6)(b) inserted (1.10.2021) by Pension Schemes Act 2021 (c. 1) , ss. 127(3)(a) , 131(1) ; S.I. 2021/950 , reg. 2(3)(j)					inserted
F448	Word in s. 113(7) inserted (1.10.2021) by Pension Schemes Act 2021 (c. 1) , ss. 127(3)(b) , 131(1) ; S.I. 2021/950 , reg. 2(3)(j)					inserted
F449	S. 113A inserted (1.1.2006 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 18 ; S.I. 2005/3331 , art. 2(5)(a) (b) , Sch. Pt. 5					inserted
F450	S. 113B inserted (5.7.2021 for specified purposes, 1.6.2022 in so far as not already in force) by Financial Guidance and Claims Act 2018 (c. 10) , ss. 19(2) , 37(5) ; S.I. 2021/764 , reg. 2(e) ; S.I. 2022/509 , reg. 2(b)					inserted
F451	S. 114 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 27 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2 (with art. 7 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F452	Word in s. 115(1) inserted (5.7.2021 for specified purposes, 1.6.2022 in so far as not already in force) by Financial Guidance and Claims Act 2018 (c. 10) , ss. 19(3) , 37(5) ; S.I. 2021/764 , reg. 2(e) ; S.I. 2022/509 , reg. 2(b)					inserted
F453	Words in s. 115(6)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22) , s. 61(3) , Sch. 9 para. 52 ; S.I. 2014/954 , art. 2(c) (with art. 3 ) (with transitional provisions and savings in S.I. 2014/956 , arts. 3-11 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F454	S. 116 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 28 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F455	S. 118 repealed (1.1.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 29 , Sch. 7 Pt. I ; S.I. 1995/3104 , art. 2(3)					repealed
F456	Ss. 119-122 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 30 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3), Sch. Pt. II					repealed
F456	Ss. 119-122 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 30 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3), Sch. Pt. II					repealed
F456	Ss. 119-122 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 30 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3), Sch. Pt. II					repealed
F456	Ss. 119-122 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 30 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3), Sch. Pt. II					repealed
F457	Word in s. 123(1)(a) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481) , reg. 1 , Sch. 1 para. 18					substituted
F458	Word in s. 123(1)(b) omitted (26.12.2017) by virtue of The Employment Rights Act 1996 and Pension Schemes Act 1993 (Amendment) Regulations 2017 (S.I. 2017/1205) , regs. 1 , 3(2)(a)(i)					omitted
F459	Words in s. 123(1)(c)(i) omitted (15.9.2003) by virtue of The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096) , art. 1(1) , Sch. para. 22(a)(i) (with art. 6 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F460	Words in s. 123(1)(c)(i) added (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096) , art. 1(1) , Sch. para. 22(a)(ii) (with art. 6 )			this amendment (text added) should be read in conjunction with other related provisions, see the commentary.		added
F461	S. 123(1)(d) and preceding word inserted (26.12.2017) by The Employment Rights Act 1996 and Pension Schemes Act 1993 (Amendment) Regulations 2017 (S.I. 2017/1205) , regs. 1 , 3(2)(a)(ii)					inserted
F462	Words in s. 123(2)(c)(i) omitted (15.9.2003) by virtue of The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096) , art. 1(1) , Sch. para. 22(b)(i) (with art. 6 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F463	Words in s. 123(2)(c)(i) added (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096) , art. 1(1) , Sch. para. 22(b)(ii) (with art. 6 )			this amendment (text added) should be read in conjunction with other related provisions, see the commentary.		added
F464	S. 123(2A)-(2C) inserted (26.12.2017) by The Employment Rights Act 1996 and Pension Schemes Act 1993 (Amendment) Regulations 2017 (S.I. 2017/1205) , regs. 1 , 3(2)(b)					inserted
F465	Words in s. 123(3) substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(2)(a) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F466	Words in s. 123(3) substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(2)(b) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F467	Words in s. 123(3) repealed (22.9.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 19(a) , Sch. 13 ; S.I. 2005/2447 , art. 2(3)					repealed
F468	S. 123(3A) (3B) inserted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(2)(c) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					inserted
F469	S. 123(4) repealed (22.9.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 19(b) , Sch. 13 ; S.I. 2005/2447 , art. 2(3)					repealed
F470	Words in s. 124 substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(3)(a) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F471	Words in s. 124 substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(3)(b) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F472	Words in s. 124(3) inserted (2.10.1995) by Pensions Act 1995 (c. 26) , ss. 90 , 180(1) (with s. 121(5) ); S.I. 1995/2548 , art. 2			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F473	Word in s. 124 substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(3)(d) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F474	S. 124(3A) inserted (2.10.1995) by Pensions Act 1995 (c. 26) , ss. 90 , 180(1) (with s. 121(5) ); S.I. 1995/2548 , art. 2			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F475	Words in s. 124(4) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18) , s. 243 , Sch. 1 para. 61(3) (with ss. 191-201 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F476	Words in s. 124 substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(3)(c) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F477	S. 124(6) inserted (22.9.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 20 ; S.I. 2005/2447 , art. 2(3)(a)					inserted
F478	Words in s. 127(2)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941) , art. 1(2) , Sch. 1 para. 144(2) (with art. 10 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F479	Word in s. 127(2)(b) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 1 para. 11(3)					substituted
F480	Words in s. 128 substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 1 para. 11(4)					substituted
F481	Words in s. 129(1) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 23 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F482	Words in s. 129(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 39(2) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F483	Words in s. 129(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 31(a) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F484	Words in s. 129(1) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 21(b) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F485	Words in s. 129(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 31(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F486	Words in s. 129(2) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F487	S. 129(3)(a) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 31(c) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F488	S. 129(3)(b) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F489	Words in s. 129(3)(e) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 15(a)					substituted
F490	Words in s. 129(3)(e) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 15(b)					substituted
F491	Words in s. 129(3)(e)(i) inserted (5.12.2005) by The Civil Partnership (Miscellaneous and Consequential Provisions) Order 2005 (S.I. 2005/3029) , art. 1(2)(c) , Sch. 1 para. 2					inserted
F492	Words in s. 130(b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 24 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F493	Words in s. 132 repealed (1.1.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 32 , Sch. 7 Pt. I ; S.I. 1995/3104 , art. 2(3)					repealed
F494	Words in s. 132 repealed (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 267(2) , 322(1) , Sch. 13 (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F495	Ss. 133-135 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 64 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F495	Ss. 133-135 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 64 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F495	Ss. 133-135 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 64 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F496	Ss. 136-141 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 9 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F496	Ss. 136-141 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 9 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F496	Ss. 136-141 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 9 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F496	Ss. 136-141 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 9 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F496	Ss. 136-141 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 9 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F496	Ss. 136-141 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II (with art. 9 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F497	Ss. 142, 143 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F497	Ss. 142, 143 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 161 , 180(1) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F498	S. 144 repealed (6.4.1997) (with a saving for schemes that began to wind up before 19.12.1996 and in respect of debts which arose at any applicable time before 6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 38 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2 (with art. 11(3) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F499	Words in s. 145(2) inserted (17.12.2004) by Pensions Act 2004 (c. 35) , ss. 274(1) , 322(1) (with s. 313 ); S.I. 2004/3350 , art. 2 , Sch.			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F500	S. 145(3) substituted (17.12.2004) by Pensions Act 2004 (c. 35) , ss. 274(2) , 322(1) (with s. 313 ); S.I. 2004/3350 , art. 2 , Sch.			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F501	S. 145(4A)-(4C) substituted for s. 145(4) (2.10.1995) by Pensions Act 1995 (c. 26) , ss. 156 , 180(1) ; S.I. 1995/2548 , art. 2					substituted
F502	Words in s. 145(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 7 , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F503	S. 145(8)-(10) inserted (26.3.2008) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817) , arts. 1 , 9 (with art. 10 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F504	S. 145A inserted (17.12.2004) by Pensions Act 2004 (c. 35) , ss. 274(3) , 322(1) (with s. 313 ); S.I. 2004/3350 , art. 2 , Sch.			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F505	S. 146(1)-(4) substituted for s. 146(1)-(4) (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 157(2) , 180(1) ; S.I. 1996/1412 , art. 2(2), Sch. Pt. 2; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					substituted
F506	Word in s. 146(1) substituted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(9)(a) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F507	Words in s. 146(1)(b) substituted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(9)(b) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F508	S. 146(1)(ba) inserted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(2) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F509	Words in s. 146(1)(c) repealed (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , Sch. 9 Pt. III(3) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)(e)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F510	Words in s. 146(1)(d) repealed (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(9)(c) , 86(1)(b) (2) , Sch. 9 Pt. III(3) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)(e)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F511	Words in s. 146(1) substituted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(3) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F512	S. 146(1)(f) substituted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 24(a) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					substituted
F513	S. 146(1A) (1B) inserted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(4) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F514	Words in s. 146(3) inserted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(5) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F515	S. 146(3A) repealed (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , Sch. 9 Pt. III(3) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(e)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F516	S. 146(4A) inserted (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 275(1) , 322(1) (with ss. 275(2) (3) , 313 ); S.I. 2005/275 , art. 2(7) , Sch. Pt. 7			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F517	S. 146(6)(a) substituted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(6) , 86(1)(b) (2) (with ss. 53(10) , 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F518	Words in s. 146(7) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(3) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F519	Words in s. 146(7)(b) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 16					substituted
F520	S. 146(7)(ba) inserted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(7)(a) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F521	S. 146(7)(bb) inserted (30.6.2012) by Pensions Act 2008 (c. 30) , ss. 66(2) , 149(1) ; S.I. 2012/1682 , art. 2 , Sch. 2					inserted
F522	Words in s. 146(7)(c)(i) substituted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(7)(b) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F523	Words in s. 146(7)(c)(i) substituted (30.6.2012) by Pensions Act 2008 (c. 30) , ss. 66(3) , 149(1) ; S.I. 2012/1682 , art. 2 , Sch. 2					substituted
F524	Words in s. 146(8) inserted (1.12.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 53(8) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2000/3166 , art. 2(2)(c)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F525	Words in s. 146(8) substituted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 24(c) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					substituted
F526	Words in s. 147(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(4) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F527	Words in s. 147(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(4) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F528	Words in s. 147(3) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(5) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F529	Word in s. 147(3) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 1 para. 11(5)					substituted
F530	S. 148(5)(a) (b) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(6) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F531	S. 148(5)(ba) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(a) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F532	S. 148(5)(bb) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(a) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F533	Words in s. 149(1)(a) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(7) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F534	S. 149(1) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(b) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F535	S. 149(1A) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(b) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F536	S. 149(1B) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(b) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F537	Word in s. 149(3)(a) repealed (1.6.1996 for specified purposes, 16.10.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 158(b) , 180(1) , Sch. 7 Pt. IV ; S.I. 1996/1412 , art. 2(2), Sch. Pt. 2; S.I. 1996/2637 , art. 4; S.I. 1997/664 , art. 2(3), Sch. Pt. 2		commentary suggests repealed			repealed
F538	S. 149(3)(c) and word inserted (1.6.1996 for specified purposes, 16.10.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 158(a) , 180(1) ; S.I. 1996/1412 , art. 2(2), Sch. Pt. 2; S.I. 1996/2637 , art. 4; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					inserted
F539	S. 149(3)(ba) substituted for word (1.3.2002 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 54(4) , 86(1)(b) (2) (with ss. 54(9) , 83(6) ); S.I. 2002/437 , art. 3(1)(g)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 2002/437 , art. 3(1)(g)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F540	S. 149(3)(ba) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(c) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F541	S. 149(3)(d) and word repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(d) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F542	S. 149(5)-(7) added (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 159(1) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					added
F543	S. 149(6)(b) (ba) substituted for s. 149(6)(b) (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 25(a) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with art. 3(1) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F544	S. 149(6)(c) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F545	S. 149(6)(e) (ea) (eb) substituted for s. 149(6)(e) (1.4.2013) by Financial Services Act 2012 (c. 21) , s. 122(3) , Sch. 18 para. 78(2)(a) (with Sch. 20 ); S.I. 2013/423 , art. 3 , Sch.			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F546	Words in s. 149(6)(eb) inserted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80) , reg. 1 , Sch. para. 8(a)					inserted
F547	S. 149(6)(f) (g) repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 123(a)					repealed
F548	S. 149(6)(h) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 123(b)					substituted
F549	S. 149(6)(j) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941) , art. 1(2) , Sch. 1 para. 144(3) (with art. 10 )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F550	S. 149(6)(k) (l) substituted for s. 149(6)(k)-(m) (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 123(c)					substituted
F551	Word in s. 149(6) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F552	Words in s. 149(6)(l) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504) , regs. 1(2) , 21(2) (with regs. 52-58 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F553	Words in s. 149(6)(l) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064) , reg. 1 , Sch. para. 7(2) (with regs. 7(4) , 9(1) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F554	S. 149(6)(n) inserted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 25(b) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with art. 3(1) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F555	S. 149(6)(o) (p) added (1.11.2005) by The Pensions Ombudsman (Disclosure of Information) (Amendment of Specified Persons) Order 2005 (S.I. 2005/2743) , arts. 1 , 2					added
F556	Words in s. 149(6)(o) substituted (1.4.2013) by Financial Services Act 2012 (c. 21) , s. 122(3) , Sch. 18 para. 78(2)(b) (with Sch. 20 ); S.I. 2013/423 , art. 3 , Sch.			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F557	S. 149(8) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(e) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F558	Words in s. 150(1)(a) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(8) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F559	Words in s. 150(8)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22) , s. 61(3) , Sch. 9 para. 52 ; S.I. 2014/954 , art. 2(c) (with art. 3 ) (with transitional provisions and savings in S.I. 2014/956 , arts. 3-11 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F560	S. 151(1)(a) (b) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(9) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F561	S. 151(1)(c) and word repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(f) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F562	S. 151(1)(c) and word inserted (1.3.2002 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 54(7) , 86(1)(b) (2) (with ss. 54(9) , 83(6) ); S.I. 2002/437 , art. 3(1)(g)		text inserted for certain specified purposes only, see the commentary.	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted	“S.I. 2002/437 , art. 3(1)(g)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F563	Words in s. 151(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(10) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F564	S. 151(3)(a) (b) (c) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 157(11) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F565	S. 151(3)(ba) (bb) substituted for word (1.3.2002 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 54(8) , 86(1)(b) (2) (with ss. 54(9) , 83(6) ); S.I. 2002/437 , art. 3(1)(g)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 2002/437 , art. 3(1)(g)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F566	S. 151(3)(ba) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(g) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F567	S. 151(3)(bb) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(g) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F568	Words in s. 151(3)(c) substituted (1.3.2002 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 54(8) , 86(1)(b) (2) (with ss. 54(9) , 83(6) ); S.I. 2002/437 , art. 3(1)(g)		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 2002/437 , art. 3(1)(g)”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F569	Words in s. 151(3)(c) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 276(2)(h) , 322(1) , Sch. 13 Note; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7					repealed
F570	Words in s. 151(5)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22) , s. 61(3) , Sch. 9 para. 52 ; S.I. 2014/954 , art. 2(c) (with art. 3 ) (with transitional provisions and savings in S.I. 2014/956 , arts. 3-11 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F571	Words in s. 151(5)(b) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 8 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F572	S. 151(7)(aa) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , ss. 159(2) , 180(1) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F573	S. 151A inserted (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 160 , 180(1) ; S.I. 1996/1412 , art. 2(2), Sch. Pt. 2; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					inserted
F574	Words in s. 152(1)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22) , s. 61(3) , Sch. 9 para. 119(a) ; S.I. 2014/954 , art. 2(c) (with art. 3 ) (with transitional provisions and savings in S.I. 2014/956 , arts. 3-11 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F575	Words in s. 152(2) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22) , s. 61(3) , Sch. 9 para. 119(b) ; S.I. 2014/954 , art. 2(c) (with art. 3 ) (with transitional provisions and savings in S.I. 2014/956 , arts. 3-11 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F576	Words in s. 153(1) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 25 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F577	Words in s. 153(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 39(a) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F578	S. 153(3)(4) repealed (1.1.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 39(b) , Sch. 7 Pt. I ; S.I. 1995/3104 , art. 2(3)					repealed
F579	Words in s. 153(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 39(c) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F580	Word in s. 153(5)(b) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 39(c) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					inserted
F581	S. 153(5)(d) and preceding word repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 39(c) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F582	S. 153(6) (7) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 39(d) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F583	Words in s. 154(1) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 40 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F584	Words in s. 155 inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 59(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F585	Words in s. 155 repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 65(a) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664 , art. 2(3), Sch. Pt. 2		commentary suggests repealed			repealed
F586	Words in s. 155 inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 59(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F587	Words in s. 155 substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 65(c) ; S.I. 1996/778 , art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664 , art. 2(3), Sch. Pt. 2					substituted
F588	Words in s. 155 substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(15A) (as inserted by S.I. 2012/709 , arts. 1(2) , 2(3) )					inserted, substituted
F589	S. 156 substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 9 (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(vi)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F590	Words in s. 156(1) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(16)					substituted
F591	Words in s. 158 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11) , s. 53(1) , Sch. 4 para. 51(a) ; S.I. 2005/1126 , art. 2(2)(h)					substituted
F592	S. 158(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 6 para. 7(2) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F593	S. 158(2)(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 66(a) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F594	Words in s. 158(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 468(a) (with Sch. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F595	Words in s. 158(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 468(b) (with Sch. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F596	Words in s. 158(5) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 6 para. 7(3) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F597	Words in s. 158(6) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F598	Words in s. 158(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 6 para. 7(4)(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F599	Words in s. 158(6) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 66(b) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F600	Words in s. 158(6)(c) substituted (5.7.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 7 para. 129 ; S.I. 1999/1958 , art. 2(1)(b) , Sch. 1 (with arts. 3 , 5 , Sch. 12 ); S.I. 1999/3178 , art. 2(1)(a)(2) , Sch. 1 (with art. 4 , Schs. 21-23 )		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 1999/1958 , art. 2(1)(b) , Sch. 1 (with arts. 3 , 5 , Sch. 12 )” “S.I. 1999/3178 , art. 2(1)(a)(2) , Sch. 1 (with art. 4 , Schs. 21-23 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F601	S. 158(6)(d) and preceding word repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 66(b) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F602	S. 158(6)(ca) and preceding word inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 6 para. 7(4)(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F603	S. 158(7) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F604	S. 158(8) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 66(d) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F605	S. 158(9) added (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11) , s. 53(1) , Sch. 4 para. 51(b) ; S.I. 2005/1126 , art. 2(2)(h)					added
F606	S. 158A inserted (6.4.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 9 ; S.I. 1996/778 , art. 2(4), Sch. Pt. 4					inserted
F607	Words in s. 158A(1) substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397) , Sch. para. 9(3)					substituted
F608	Words in s. 158A(1) substituted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 26(2) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with art. 3(2) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F609	Words in s. 158A(1) Table repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 124(2)					repealed
F610	Words in s. 158A(1) Table substituted (1.6.1998) by Bank of England Act 1998 (c. 11) , s. 45 , Sch. 5 para. 69(3) ; S.I. 1998/1120 , art. 2					substituted
F611	Words in s. 158A(1) Table inserted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80) , reg. 1 , Sch. para. 8(b)					inserted
F612	Words in s. 158A(1) Table substituted (1.4.2013) by Financial Services Act 2012 (c. 21) , s. 122(3) , Sch. 18 para. 78(3) (with Sch. 20 ); S.I. 2013/423 , art. 3 , Sch.			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F613	Words in s. 158A(1) Table substituted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 26(3)(a) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with art. 3(2) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F614	Words in s. 158A(1) Table substituted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 26(3)(b) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with art. 3(2) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F615	Words in s. 158A(1) Table inserted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 124(4)					inserted
F616	Words in s. 158A(1) Table substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064) , reg. 1 , Sch. para. 7(3)(a) (with regs. 7(4) , 9(1) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F617	Words in s. 158A(1) Table substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064) , reg. 1 , Sch. para. 7(3)(b)(i) (with regs. 7(4) , 9(1) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F618	Words in s. 158A(1) Table inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064) , reg. 1 , Sch. para. 7(3)(b)(ii) (with regs. 7(4) , 9(1) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F619	S. 158A(1AA) inserted (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 26(4) ; S.I. 2005/275 , art. 2(7) , Sch. Pt. 7 (with art. 3(2) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F620	S. 158A(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 6 para. 8 ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F621	Words in s. 159 sidenote omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(17)(a) (as amended by S.I. 2012/709 , arts. 1(2) , 2(4) )					omitted
F622	Words in s. 159(1)(a) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(17)(b) (as amended by S.I. 2012/709 , arts. 1(2) , 2(4) )					omitted
F623	Words in s. 159(1) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(17)(c) (as amended by S.I. 2012/709 , arts. 1(2) , 2(4) )					omitted
F624	S. 159(4) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(17)(d) (as amended by S.I. 2012/709 , arts. 1(2) , 2(4) )					omitted
F625	S. 159(4A) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(17)(e) (as amended by S.I. 2012/709 , arts. 1(2) , 2(4) )					substituted
F626	S. 159(4A)(4B) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 41 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F627	S. 159(5) repealed (6.4.2002) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 13 Pt. I ; S.I. 2002/153 , art. 2(l)(i)					repealed
F628	S. 159A inserted (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 14(1) , 89(5)(a) ; S.I. 2002/153 , art. 2(d)					inserted
F629	Words in s. 159A(2)(a)(i) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 17					inserted
F630	Words in s. 161 substituted (11.9.2014) by Pensions Act 2014 (c. 19) , ss. 42(4) , 56(1) ; S.I. 2014/2377 , art. 2(1)(a)(i) (2)(e)					substituted
F631	S. 163 repealed (6.4.2010) by Perpetuities and Accumulations Act 2009 (c. 18) , ss. 4(c) , 22(2) , Sch. (with ss. 15(1) (4) , 17 , 18 ); S.I. 2010/37 , art. 2			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F632	S. 163(2)(c) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 31 , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F633	S. 163(4)(b) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745) , arts. 1 , 7(6)(a)					substituted
F634	S. 163(5) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745) , arts. 1 , 7(6)(b)					omitted
F635	Word in s. 163(6) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 21 ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. 5 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F636	S. 163(9) omitted (temp. until the coming into force of what remains of 1973 c. 38 , s. 69(7) ) (7.2.1994) by virtue of Pension Schemes Act 1993 (c. 48) , s. 193(2) , Sch. 9 paras. 1 , 2 (with ss. 6(8) , 164 ); S.I. 1994/86 , art. 2			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F637	Words in s. 164(1)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 67 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F638	Words in s. 164(1)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 10 , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F639	S. 164(2) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(18) (as amended by S.I. 2012/709 , arts. 1(2) , 2(5) )					substituted
F640	S. 164(2)(a) omitted (6.4.2015) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(6)					omitted
F641	S. 164(6) repealed (22.8.1996) by Employment Rights Act 1996 (c. 18) , s. 243 , Sch. 3 Pt. I (with ss. 191-201 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F642	Words in s. 165(2)(a) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 68 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F643	Words in s. 165(2)(a) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(18A) (as inserted by S.I. 2012/709 , arts. 1(2) , 2(6) )					inserted, omitted
F644	S. 165(7) substituted (6.2.2018 with effect in relation to employers who become insolvent on or after that date) by The Seafarers (Transnational Information and Consultation, Collective Redundancies and Insolvency Miscellaneous Amendments) Regulations 2018 (S.I. 2018/26) , regs. 1(1) , 4(2) (with reg. 4(4) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F645	Words in s. 165(8) substituted (15.2.1999) by Petroleum Act 1998 (c. 17) , s. 52(4) , Sch. 4 para. 37 (with Sch. 3 para. 5(1) ); S.I. 1999/161 , art. 2(1)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F646	Words in s. 165(8) omitted (6.2.2018 with effect in relation to employers who become insolvent on or after that date) by virtue of The Seafarers (Transnational Information and Consultation, Collective Redundancies and Insolvency Miscellaneous Amendments) Regulations 2018 (S.I. 2018/26) , regs. 1(1) , 4(3) (with reg. 4(4) )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F647	Words in s. 166(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 69 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F648	Words in s. 166(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 11 , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F649	Words in s. 167(2) repealed (2.12.1999) by Northern Ireland Act 1998 (c. 47) , ss. 100(2) , 101(3) , Sch. 15 (with s. 95 ); S.I. 1999/3209 , art. 2 , Sch.			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F650	Words in s. 167(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 7 para. 18(2) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F651	S. 167(3) repealed (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 7 para. 18(3) , Sch. 10 Pt. I ; S.I. 1999/1662 , art. 2(b) , Sch. Pt. 2 (with art. 4 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F652	S. 167(4) repealed (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 7 para. 130(2) , Sch. 8 ; S.I. 1999/1958 , art. 2(1)(b) , Sch. 1 (with arts. 3 , 5 , Sch. 12 )		text repealed for certain specified purposes only, see the commentary.	this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed	“S.I. 1999/1958 , art. 2(1)(b) , Sch. 1 (with arts. 3 , 5 , Sch. 12 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F653	S. 167(5) substituted (5.12.2005) by The Civil Partnership Act 2004 (Overseas Relationships and Consequential, etc. Amendments) Order 2005 (S.I. 2005/3129) , art. 1 , Sch. 1 para. 5					substituted
F654	Ss. 168 168A substituted for s. 168 (6.4.1996 for specified purposes, 1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 155(1) , 180(1) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1996/1412 , art. 2(2) , Sch. Pt. II ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F655	Words in s. 168(4) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 27 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F656	S. 168A repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F657	S. 170 substituted (4.3.1999 for specified purposes, 5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 7 para. 131 ; S.I. 1999/528 , art. 2(a) , Sch. ; S.I. 1999/1958 , art. 2(1)(b) , Sch. 1 (with arts. 3 , 5 , Sch. 12 )		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 1999/528 , art. 2(a) , Sch.” “S.I. 1999/1958 , art. 2(1)(b) , Sch. 1 (with arts. 3 , 5 , Sch. 12 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F658	S. 170(2)-(7) substituted (14.6.1999 for specified purposes, 5.7.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , ss. 16(2) , 28(3) ; S.I. 1999/1662 , art. 2(a)(b) , Sch. Pts. 1 , 2 (with art. 4 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F659	Words in s. 170 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(19)					omitted
F660	S. 170(5)(a)-(c) substituted for s. 170(5)(a)(b) (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(4)(d) , Sch. 11 para. 22(a)					substituted
F661	Words in s. 170(5) substituted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(4)(d) , Sch. 11 para. 22(b)					substituted
F662	Words in s. 170(6) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833) , art. 1(1) , Sch. 3 para. 112					substituted
F663	S. 171(1)(b) and preceding word omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 41					omitted
F664	Words in s. 171(1) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 7 para. 19(2) ; S.I. 1999/1662 , art. 2(b) , Sch. Pt. 2 (with art. 4 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F665	S. 171(2) (3) (4) substituted for s. 171(2) (3) (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 7 para. 19(3) ; S.I. 1999/1662 , art. 2(b) , Sch. Pt. 2 (with art. 4 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F666	S. 171A inserted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(3) , Sch. 7 para. 20 ; S.I. 1999/1662 , art. 2(b) , Sch. Pt. 2 (with art. 4 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F667	Words in s. 171A(1) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833) , art. 1(1) , Sch. 3 para. 113					substituted
F668	S. 171A(2)(b) and preceding word repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5) , s. 150(3) , Sch. 14 Pt. 14 ; S.I. 2012/863 , art. 2(3)(j)					repealed
F669	Words in s. 171A(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5) , s. 150(3) , Sch. 14 Pt. 14 ; S.I. 2012/863 , art. 2(3)(j)					repealed
F670	S. 172 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 72 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F671	S. 173 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 72 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F672	S. 174 heading substituted (3.1.2012) by Pensions Act 2011 (c. 19) , ss. 35(3) , 38(4) ; S.I. 2011/3034 , art. 3(h)					substituted
F673	Words in s. 174 substituted (1.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 73 ; S.I. 1997/664 , art. 2(2), Sch. Pt. 1					substituted
F674	S. 174(3) inserted (3.1.2012) by Pensions Act 2011 (c. 19) , ss. 35(2) , 38(4) ; S.I. 2011/3034 , art. 3(h)					inserted
F675	S. 175 substituted (16.10.1996 for specified purposes, 1.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 165 , 180(1) ; S.I. 1996/2637 , art. 3(c); S.I. 1997/664 , art. 2(2), Sch. Pt. 1					substituted
F676	Word in s. 175(1)(b) repealed (10.2.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 1 para. 26(2) , Sch. 13 ; S.I. 2005/275 , arts. , 2(2)(a) , Sch. Pt. 2 (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )		commentary suggests repealed			repealed
F677	S. 175(1)(c) (d) substituted for s. 175(1)(c) (10.2.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 1 para. 26(2) ; S.I. 2005/275 , arts. , 2(2)(a) , Sch. Pt. 2 (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )					substituted
F678	Word in s. 175(1) omitted (10.5.2018) by virtue of Financial Guidance and Claims Act 2018 (c. 10) , ss. 12(1)(a) , 37(1)(b) (with s. 12(3) )			this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.		omitted
F679	Words in s. 175(1)(d) substituted (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22) , art. 1(2)(e) , Sch. 2 para. 20 (with Sch. 5 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F680	S. 175(1)(e) and preceding word inserted (10.5.2018) by Financial Guidance and Claims Act 2018 (c. 10) , ss. 12(1)(b) , 37(1)(b) (with s. 12(3) )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F681	Words in s. 175(1)(e) substituted (6.4.2019) by The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 (S.I. 2019/383) , reg. 1(1) , Sch. para. 5					substituted
F682	S. 175(3)(a)(i) (ii) substituted for words (10.2.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 1 para. 26(3) (with s. 313 ); S.I. 2005/275 , arts. , 2(2)(a) , Sch. Pt. 2 (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F683	S. 175(4)-(7) repealed (10.2.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/275 , art. 2(2)(a) , Sch. Pt. 2 (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )		commentary suggests repealed			repealed
F684	S. 175(8) substituted (10.2.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 28(a) ; S.I. 2005/275 , art. 2(2)(a) , Sch. Pt. 2 (with art. 4 ) (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F685	Words in s. 175(9) substituted (10.2.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 28(b) ; S.I. 2005/275 , art. 2(2)(a) , Sch. Pt. 2 (with transitional provisions and savings in S.I. 2005/695 , arts. 5(8) , 6 , Schs. 2 , 3 (as amended by S.I. 2005/1108 , art. 3(b) )					substituted
F686	Words in s. 176 substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 74 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F687	Words in s. 177(1) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 61(2) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F688	S. 177(2)(za) inserted (25.2.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , ss. 20(1)(a) , 28(2)(d)					inserted
F689	Words in s. 177(2)(za) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(3)(a) , Sch. 9 para. 8(2) ; S.I. 1999/3420 , art. 2					substituted
F690	Words in s. 177(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 61(3)(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F691	Words in s. 177(2)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 61(3)(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F692	Words in s. 177(3)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 75(a)(i) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F693	Words in s. 177(3)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 12 , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F694	S. 177(3)(b)(ii)(iii) substituted for s. 177(3)(b)(ii) (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(21) (as amended by S.I. 2012/709 , arts. 1(2) , 2(7) )					substituted
F695	S. 177(3)(c) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 61(4) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F696	Words in s. 177(5)(a) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 61(5) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F697	Word in s. 177(5) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F698	S. 177(5)(b) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F699	Words in s. 177(7)(a) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(3)(a) , Sch. 9 para. 8(3) ; S.I. 1999/3420 , art. 2					substituted
F700	S. 177(7)(b) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 75(b) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F701	Words in s. 177(7)(d) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 61(6) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F702	Words in s. 178(a) repealed (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 40(2)(a) , Sch. 13 Pt. III ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					repealed
F703	Words in s. 178(a) repealed (1.3.2002 for specified purposes, 1.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19) , Sch. 9 Pt. III(2) (with s. 83(6) ); S.I. 2002/437 , art. 3(1)(H)(2)		commentary suggests repealed	this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F704	Words in s. 178(a) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 40(2)(b) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F705	Word in s. 178(a) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 42(a)					inserted
F706	Words in s. 178(a) substituted (12.2.2001 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 17(9) (with s. 83(6) ); S.I. 2000/3166 , art. 2(5) (as amended (28.3.2001) by S.I. 2001/1252 , art. 3 )		text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted	“S.I. 2000/3166 , art. 2(5) (as amended (28.3.2001) by S.I. 2001/1252 , art. 3 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F707	Words in s. 178(a) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 42(b)					omitted
F708	Word in s. 178(a) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 43 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F709	Words in s. 178(b) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 76 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F710	Words in s. 178(b) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 40(3) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F711	Words in s. 178(b) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 13 , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F712	Words in s. 178(b) inserted (1.3.2002 for specified purposes, 1.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19) , ss. 47(5) , 86(1)(b) (2) (with s. 83(6) ); S.I. 2002/437 , art. 3(1)(a)(2)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F713	Words in s. 178(b) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 29 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					substituted
F714	Words in s. 179(1)(a) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 26(a) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F715	Words in s. 179(1)(a) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 30(2)(a) ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					substituted
F716	S. 179(1)(a)(i) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 30(2)(b) ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					substituted
F717	Word in s. 179(1)(a) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 30(2)(c) ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					substituted
F718	S. 179(1)(a)(iii) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 30(2)(d) ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					inserted
F719	Words in s. 179(1)(a)(iii) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 26(b)(i) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F720	Words in s. 179(1)(a)(iii) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 26(b)(ii) (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F721	Words in s. 179(1)(b) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 30(3) ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					inserted
F722	S. 180A inserted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 126					inserted
F723	Words in s. 180A(1)(a) substituted (1.4.2013) by Financial Services Act 2012 (c. 21) , s. 122(3) , Sch. 18 para. 78(4) (with Sch. 20 ); S.I. 2013/423 , art. 3 , Sch.			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F724	Words in s. 181(1) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(3)					omitted
F725	Words in s. 181(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 77(a)(i) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F726	Words in s. 181(1) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 34(2)(b) (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F727	Words in s. 181(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(4)					substituted
F728	Words in s. 181(1) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29) , s. 458(1) , Sch. 11 para. 22(6) ; S.I. 2003/120 , art. 2 , Sch. (with arts. 3 , 4 ) (as amended (20.2.2003) by S.I. 2003/333 , art. 14 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F729	Words in s. 181(1) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 1 para. 3(2) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F730	Words in s. 181(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(5)					substituted
F731	Words in s. 181(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(6)					substituted
F732	Words in s. 181(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 77(a)(ii) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F733	Words in s. 181(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(7)					inserted
F734	Words in s. 181(1) substituted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 3(1) ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2					substituted
F735	Word in s. 181(1) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7) , s. 15(4) , Sch. 2 para. 13					substituted
F736	Words in s. 181(1) repealed (1.1.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 44(a)(i) , Sch. 7 Pt. I ; S.I. 1995/3104 , art. 2(3)					repealed
F737	Words in s. 181(1) inserted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 127(a)					inserted
F738	Words in s. 181(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(2)					inserted
F739	Words in s. 181(1) repealed (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 2					repealed
F740	Words in s. 181(1) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 34(2)(a) (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F741	Words in s. 181(1) substituted (22.8.1996) by Employment Tribunals Act 1996 (c. 17) , s. 46 , Sch. 1 para. 11 (with s. 38 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F742	Words in s. 181(1) repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 127(b)					repealed
F743	Words in s. 181(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053) , art. 1(3) , Sch. para. 18					substituted
F744	Words in s. 181(1) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 1 para. 3(3)(a) ; S.I. 2022/721 , regs. 1(2) , 3(a)					substituted
F745	Words in s. 181(1) substituted (retrospective to 1.1.1997) by Pensions Act 2011 (c. 19) , s. 29(1) (7) , 38(4) ; S.I. 2014/1683 , art. 2					substituted
F746	Words in s. 181(1) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 1 para. 3(3)(b) ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F747	Words in s. 181(1) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 30(2)(b) (3) , Sch. 4 para. 34(2)(d) (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F748	Words in s. 181(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 43(8)					substituted
F749	Words in s. 181(1) inserted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 2(3) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(ii)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F750	Words in s. 181(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 41(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					inserted
F751	Words in s. 181(1) substituted (19.7.1995) by Pensions Act 1995 (c. 26) , s. 180(2)(a) , Sch. 4 para. 17					substituted
F752	Words in s. 181(1) inserted (11.11.1999 for specified purposes) by Welfare Reform and Pensions Act 1999 (c. 30) , ss. 32(5) , 89(5)(a) ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4		text inserted for certain specified purposes only, see the commentary.			inserted	“S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F753	Words in s. 181(1) repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(3)(c) , Sch. 13 Pt. VI ; S.I. 1999/3420 , art. 4(e)					repealed
F754	Words in s. 181(1) added (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(22)(a)					added
F755	Words in s. 181(1) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 (with s. 313 ); S.I. 2005/695 , art. 2(7) , Sch. 1			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F756	Words in s. 181(1) substituted (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 7(2)(a) , 322(1) (with s. 313 ); S.I. 2005/275 , art. 2(7) , Sch. Pt. 7			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F757	Words in s. 181(1) repealed (6.4.2009) by Pensions Act 2008 (c. 30) , s. 149(1) , Sch. 11 Pt. 2 ; S.I. 2009/82 , art. 2(2)(g)					repealed
F758	Words in s. 181(1) repealed (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 3(2)(c) , Sch. 13 Pt. I ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2		commentary suggests repealed			repealed
F759	Words in s. 181(1) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745) , arts. 1 , 7(7)					omitted
F760	Words in s. 181(1) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 31 ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					substituted
F761	Words in s. 181(1) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , s. 89(3)(b) , Sch. 4 para. 27 (with s. 87 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F762	Words in s. 181(1) inserted (26.9.2007) by Pensions Act 2007 (c. 22) , s. 30(3) , Sch. 1 para. 38					inserted
F763	Words in s. 181(1) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , ss. 267(3) , 322(1) , Sch. 13 (with s. 313 ); S.I. 2006/560 , art. 2(3) , Sch. Pt. 3			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F764	Words in s. 181(1) substituted (6.4.2005) by Pensions Act 2004 (c. 35) , ss. 282 , 322(1) (with s. 313 ); S.I. 2005/275 , art. 2(7) , Sch. Pt. 7			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F765	Words in s. 181(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 44(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F766	Words in s. 181(3) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 (with s. 313 ); S.I. 2005/695 , art. 2(7) , Sch. 1			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F767	Words in s. 181(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 14 , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F768	Words in s. 181(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 77(b) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F769	Words in s. 181(4) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 (with s. 313 ); S.I. 2005/695 , art. 2(7) , Sch. 1			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F770	Words in s. 181(4) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(22)(b)					omitted
F771	Word in s. 181(4) omitted (6.4.2015) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(c) , 9(7)					omitted
F772	Words in s. 181(4) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22) , ss. 15(4) , 27(7) , 30(2)(b) , Sch. 4 para. 34(3) , Sch. 7 Pt. 6 (with Sch. 4 Pt. 3 ); S.I. 2011/1267 , art. 2(a)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F773	Words in s. 181(7) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 77(c) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F774	S. 181A repealed (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 44					repealed
F775	S. 181B inserted (retrospective to 1.1.1997) by Pensions Act 2011 (c. 19) , s. 29(2) (7) , 38(4) ; S.I. 2014/1683 , art. 2					inserted
F776	Words in s. 181B(1) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 1 para. 4 ; S.I. 2022/721 , regs. 1(2) , 3(a)					substituted
F777	Words in s. 182(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 78 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F778	S. 182(1A) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 70(1) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F779	Words in s. 182(5) inserted (5.7.2021) by Financial Guidance and Claims Act 2018 (c. 10) , ss. 19(4) , 37(5) ; S.I. 2021/764 , reg. 2(f)					inserted
F780	Words in s. 183(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 79 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F781	Words in s. 183(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 15(a) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F782	S. 183(2) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 79 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F783	Word in s. 183(3) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(23)					omitted
F784	Words in s. 183(3) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 12 para. 42 ; S.I. 2000/1047 , art. 2(2)(d) , Sch. Pt. 4					substituted
F785	Word in s. 183(3) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 32 ; S.I. 2005/3331 , art. 2(6) , Sch. Pt. 6					inserted
F786	Words in s. 183(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 45(b) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F787	Words in s. 183(3)(b) inserted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 15(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F788	Words in s. 183(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 45(c) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F789	Words in s. 185(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 80(a) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F790	Words in s. 185(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 46 , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F791	S. 185(2)(d)(e) added (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 80(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					added
F792	S. 185(3)(4) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 80(c) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F793	Words in s. 185(5) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 80(d) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					substituted
F794	S. 185(5A)-(5C) inserted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8) , ss. 70(2) , 89(1)(b) (3)(b) (with ss. 70(5) , 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F795	S. 185(6) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 80(e) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					repealed
F796	Words in s. 185(7) substituted (1.4.2013) by Financial Services Act 2012 (c. 21) , s. 122(3) , Sch. 18 para. 78(5)(a) (with Sch. 20 ); S.I. 2013/423 , art. 3 , Sch.			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F797	Words in s. 185(7) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) , arts. 1 , 128					substituted
F798	S. 185(7A) (7B) inserted (1.4.2013) by Financial Services Act 2012 (c. 21) , s. 122(3) , Sch. 18 para. 78(5)(b) (with Sch. 20 ); S.I. 2013/423 , art. 3 , Sch.			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F799	S. 185(8) omitted (19.9.2013) by virtue of The Public Bodies (Abolition of Administrative Justice and Tribunals Council) Order 2013 (S.I. 2013/2042) , art. 1(2) , Sch. para. 15					omitted
F800	S. 185(9) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 45					omitted
F801	Words in s. 186(1) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 70(3)(a) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F802	S. 186(3)(a) inserted (E.W.S.) (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(12)(a) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)				inserted: England, Wales and Scotland	inserted
F803	S. 186(3)(a)-(d) renumbered as s. 186(3)(b)-(e) (E.W.S.) (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(12)(b) , 30(2)(a) ; S.I. 2009/406 , art. 2(a)(b)				renumbered: England, Wales and Scotland	renumbered
F804	S. 186(3)(d) and preceding word inserted (6.4.1996 for specified purposes, 1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 155(2) , 180(1) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1996/1412 , art. 2(2) , Sch. Pt. II ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					inserted
F805	S. 186(3)(f) and preceding word inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 70(3)(b) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F806	S. 186(3)(g) (h) and preceding word inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 3 para. 4 ; S.I. 2022/721 , regs. 1(2) , 3(a)					inserted
F807	Words in s. 186(4) substituted (E.W.S.) (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(12)(c) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)				substituted: England, Wales and Scotland	substituted
F808	Words in s. 186(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 81 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F809	S. 186(6) inserted (6.4.2015) by Pension Schemes Act 2015 (c. 8) , ss. 70(3)(c) , 89(3)(b) (with s. 87 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F810	S. 187 repealed (2.12.1999) by Northern Ireland Act 1998 (c. 47) , ss. 100(2) , 101(3) , Sch. 15 (with s. 95 ); S.I. 1999/3209 , art. 2 , Sch.			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F811	Words in s. 192(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 82 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F812	Words in s. 192(2) repealed (6.4.2005) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2005/695 , art. 2(7) , Sch. 1					repealed
F813	Words in s. 192(2) substituted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 33(a) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					substituted
F814	Words in s. 192(2) inserted (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 12 para. 33(b) ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					inserted
F815	Words in s. 192(2) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 82 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F816	Sch. 1 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 83 , Sch. 7 Pt.. III; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F817	Sch. 2 paras. 1-4 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(2) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F817	Sch. 2 paras. 1-4 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(2) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F817	Sch. 2 paras. 1-4 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(2) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F817	Sch. 2 paras. 1-4 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(2) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F818	Words in Sch. 2 para. 5(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F819	Words in Sch. 2 para. 5(1) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 84(c)(i) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II		commentary suggests repealed			repealed
F820	Words in Sch. 2 Pt. I para. 5(1) substituted (6.4.2015) by Pensions Act 2007 (c. 22) , s. 30(2)(b) , Sch. 4 para. 59(3) ; S.I. 2011/1267 , art. 3(a)(vi)					substituted
F821	Words in Sch. 2 para. 5(2) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 84(d) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II		commentary suggests repealed			repealed
F822	Words in Sch. 2 para. 5(3) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 141(2)(a)(i) , 180(1) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II		commentary suggests repealed			repealed
F823	Sch. 2 para. 5(3)(b) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 141(2)(a)(ii) , 180(1) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II		commentary suggests repealed			repealed
F824	Words in Sch. 2 para. 5(3)(e) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(b)(i) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F825	Words in Sch. 2 para. 5(3)(f) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(b)(ii) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F826	Words in Sch. 2 para. 5(3) added (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 141(2)(a)(iii) , 180(1) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					added
F827	Sch. 2 para. 5(3A)-(3E) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 141(2)(b) , 180(1) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II					inserted
F828	Words in Sch. 2 para. 5(3A) substituted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(3)					substituted
F829	Words in Sch. 2 para. 5(3A) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(c) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F830	Words in Sch. 2 para. 5(3B)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(c) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F831	Words in Sch. 2 para. 5(3C)(c) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(c) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F832	Words in Sch. 2 para. 5(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 62(4)(c) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F833	Sch. 2 para. 5(5) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 141(2)(c) , 180(1) , Sch. 7 Pt. III ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. V ; S.I. 1997/664 , art. 2(3) , Sch. Pt. II		commentary suggests repealed			repealed
F834	Sch. 2 paras. 6-8 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(4) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F834	Sch. 2 paras. 6-8 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(4) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F834	Sch. 2 paras. 6-8 omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 46(4) (with a saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502) , arts. 1(2) (3) , 2(1) (2)(j) )					omitted
F835	Sch. 2 Pt. 2 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730) , arts. 1(2)(b) , 5(24)					omitted
F836	Sch. 3 para. 1(1)-(3A) substituted for Sch. 3 para 1(1)-(3) (6.4.2009) by Pensions Act 2008 (c. 30) , s. 149(1) , Sch. 2 para. 2 (with s. 101(2) (3) ); S.I. 2009/82 , art. 2(2)(f)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F837	Words in Sch. 3 para. 1(1E)(b) inserted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 26 ; S.I. 2014/93 , art. 3(j)(vii) ; same words inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(9)				inserted: England and Wales	inserted
F838	Sch. 3 para. 1(5) (6) inserted (3.1.2012) by Pensions Act 2011 (c. 19) , ss. 19(5) , 38(4) ; S.I. 2011/3034 , art. 3(b)					inserted
F839	Words in Sch. 3 para. 2(1) substituted (6.4.2009) by Pensions Act 2008 (c. 30) , s. 149(1) , Sch. 2 para. 3(2) (with s. 101(2) (3) ); S.I. 2009/82 , art. 2(2)(f)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F840	Sch. 3 para. 2(3)(3A) substituted for Sch. 3 para. 2(3) (6.4.2009) by Pensions Act 2008 (c. 30) , s. 149(1) , Sch. 2 para. 3(3) (with s. 101(2)(3) ); S.I. 2009/82 , art. 2(2)(f)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F841	Sch. 3 para. 2(6) (7) substituted (6.4.2009) by Pensions Act 2008 (c. 30) , s. 149(1) , Sch. 2 para. 3(4) (with s. 101(2) (3) ); S.I. 2009/82 , art. 2(2)(f)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F842	Sch. 3 para. 2A inserted (3.1.2012) by Pensions Act 2011 (c. 19) , ss. 19(6) , 38(4) ; S.I. 2011/3034 , art. 3(b)					inserted
F843	Sch. 3 para. 3A and cross-heading inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954) , regs. 1(2) , 3(3) (with reg. 2 )			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F844	Word in Sch. 3 para. 3A substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1) , s. 131(1) (3)(a) , Sch. 3 para. 5 ; S.I. 2022/721 , regs. 1(2) , 3(a)					substituted
F845	Sch. 4 para. 2(1)-(3A) substituted for Sch. 4, para. 2(1)-(3) (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 8(2) ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2					substituted
F846	Word in Sch. 4 para. 2(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 47(2)(a)					inserted
F847	Sch. 4 para. 2(2) repealed (6.4.2012) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 60(2) , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 2(b)(iv) (c) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(a) (b))					repealed
F848	Sch. 4 para. 2(3) repealed (6.4.2012) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 60(2) , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 2(b)(iv) (c) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(a) (b))					repealed
F849	Words in Sch. 4 para. 2(3A) repealed (6.4.2012) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 60(3)(a) , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 2(b)(iv) (c) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(a) (b))					repealed
F850	Words in Sch. 4 para. 2(3A)(a) repealed (6.4.2012) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 60(3)(b) , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 2(b)(iv) (c) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(a) (b))					repealed
F851	Words in Sch. 4 para. 2(4) substituted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(5)(a) , Sch. 2 para. 8(3) ; S.I. 2000/1047 , art. 2(2)(b) , Sch. Pt. 2					substituted
F852	Words in Sch. 4 para. 2(5) repealed (6.4.2012) by Pensions Act 2007 (c. 22) , ss. 27(7) , 30(2)(b) , Sch. 4 para. 60(4)(a) , Sch. 7 Pt. 7 ; S.I. 2011/1267 , art. 2(b)(iv) (c) (as amended (20.3.2012) by S.I. 2012/911 , art. 2(a) (b))					repealed
F853	Words in Sch. 4 para. 2(5) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 47(2)(b)					inserted
F854	Words in Sch. 4 para. 2(5) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26) , ss. 137(7)(b) , 180(1) ; S.I. 1996/778 , art. 2(5)(a) , Sch. Pt. 5 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					inserted
F855	Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22) , s. 30(2)(b) , Sch. 4 para. 60(4)(b)(i) (as amended by Pensions Act 2011 (c. 19) , ss. 27 , 38(3)(c) ); S.I. 2011/1267 , art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911 , art. 2(a) )					omitted, substituted
F856	Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22) , s. 30(2)(b) , Sch. 4 para. 60(4)(b)(ii) (as amended by Pensions Act 2011 (c. 19) , ss. 27 , 38(3)(c) ); S.I. 2011/1267 , art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911 , art. 2(a) )					omitted, substituted
F857	Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22) , s. 30(2)(b) , Sch. 4 para. 60(4)(c)(i) (as amended by Pensions Act 2011 (c. 19) , ss. 27 , 38(3)(c) ); S.I. 2011/1267 , art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911 , art. 2(a) )					omitted, substituted
F858	Words in Sch. 4 para. 2(5) omitted (6.4.2012) by virtue of Pensions Act 2007 (c. 22) , s. 30(2)(b) , Sch. 4 para. 60(4)(c)(ii) (as amended by Pensions Act 2011 (c. 19) , ss. 27 , 38(3)(c) ); S.I. 2011/1267 , art. 2(b)(iv) (as substituted (20.3.2012) by S.I. 2012/911 , art. 2(a) )					omitted, substituted
F859	Words in Sch. 4 para. 2(5) substituted (21.9.2008 with effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 1 para. 13(2) (with Sch. 1 para. 13(4) )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F860	Sch. 4 para. 2(6) repealed (21.9.2008 with effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16) , s. 6(1) , Sch. 1 para. 13(3) , Sch. 2 (with Sch. 1 para. 13(4) )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F861	Word in Sch. 4 para. 3(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 47(3)(a)					inserted
F862	Words in Sch. 4 para. 3(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 85 ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F863	Word in Sch. 4 para. 3(1) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481) , reg. 1 , Sch. 1 para. 18					substituted
F864	Words in Sch. 4 para. 3(1)(c) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948) , art. 2(2) , Sch. 1 para. 194(3)(a) (with arts. 6 , 11 , 12 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F865	Sch. 4 para. 3(6) inserted (6.4.2016) by Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 47(3)(b)					inserted
F866	Words in Sch. 4 para. 4(1)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948) , art. 2(2) , Sch. 1 para. 194(3)(b) (with arts. 6 , 11 , 12 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F867	Words in Sch. 4 para. 4(1)(b) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 1 para. 11(6)(a)					substituted
F868	Word in Sch. 4 para. 4(1)(b) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 1 para. 11(6)(b)					substituted
F869	Sch. 4 para. 4(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19) , s. 56(4) , Sch. 13 para. 47(4)					omitted
F870	Sch. 6 para. 11 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 5 para. 86 , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F871	Words in Sch. 6 para. 14(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 63(a) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F872	Words in Sch. 6 para. 14(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 63(b) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F873	Words in Sch. 6 para. 14(3)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 63(c) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F874	Words in Sch. 6 para. 14(3)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 63(d) ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F875	Sch. 7 para. 1 repealed (1.1.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 47 , Sch. 7 Pt. I ; S.I. 1995/3104 , art. 2(3)					repealed
F876	Sch. 7 para. 3 repealed (1.1.1996) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 3 para. 47 , Sch. 7 Pt. I ; S.I. 1995/3104 , art. 2(3)					repealed
F877	Sch. 8 para. 3 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 7 Pt. I ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F878	Sch. 8 para. 11(1) repealed (22.8.1996) by Employment Rights Act 1996 (c. 18) , s. 243 , Sch. 3 Pt. I (with ss. 191-201 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F879	Sch. 8 para. 16 repealed (1.10.2009) by Companies Act 2006 (c. 46) , s. 1300(2) , Sch. 16 ; S.I. 2008/2860 , art. 4 , Sch. 1 Pt. 1 (with arts. 7 , 8 , Sch. 2 ) (which transitional provisions in Sch. 2 are amended (1.10.2009) by S.I. 2009/2476 , arts. 1(3) , 2(3)(4) and by S.I. 2009/1802 , arts. 1 , 18 , Sch. )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F880	Sch. 8 para. 17 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034) , art. 1 , Sch. 2 Pt. 1					repealed
F881	Sch. 8 para. 19 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14) , Sch. 1 Pt. 5 Group 12					repealed
F882	Sch. 8 para. 20 repealed (6.4.2006) by Finance Act 2004 (c. 12) , Sch. 42 Pt. 3 (with Sch. 36 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F883	Sch. 8 para. 24 repealed (6.4.2002) by Welfare Reform and Pensions Act 1999 (c. 30) , s. 89(1) , Sch. 13 Pt. V ; S.I. 2001/4049 , art. 2(3)(d)(i)					repealed
F884	Sch. 8 para. 25 repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 8 ; S.I. 1999/3178 , art. 2(1)(a) , Sch. 1 (with art. 4 , Schs. 21-23 )		text repealed for certain specified purposes only, see the commentary.	this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed	“S.I. 1999/3178 , art. 2(1)(a) , Sch. 1 (with art. 4 , Schs. 21-23 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F885	Sch. 8 para. 26 repealed (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(e) (2) , Sch. 9 Pt. VI (with s. 83(6) ); S.I. 2001/1252 , art. 2(1)(e)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F886	Sch. 8 para. 33 repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 8 ; S.I. 1999/3178 , art. 2(1)(a)(2) , Sch. 1 (with art. 4 , Schs. 21-23 )		text repealed for certain specified purposes only, see the commentary.	this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed	“S.I. 1999/3178 , art. 2(1)(a)(2) , Sch. 1 (with art. 4 , Schs. 21-23 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F887	Sch. 8 para. 34 repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14) , s. 87(2) , Sch. 8 ; S.I. 1999/3178 , art. 2(1)(a) , Sch. 1 (with art. 4 , Schs. 21-23 )		text repealed for certain specified purposes only, see the commentary.	this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed	“S.I. 1999/3178 , art. 2(1)(a) , Sch. 1 (with art. 4 , Schs. 21-23 )”	Complex in force status. Note, the provision (or each sub-provision) may be have been brought into force only for certain purposes and/or only for certain geographies), some sub-provisions may be in force while others are not.
F888	Sch. 8 para. 44(a)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 7 Pt. III ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F889	Sch. 8 para. 45(a) repealed (22.8.1996) by Employment Rights Act 1996 (c. 18) , s. 243 , Sch. 3 Pt. I (with ss. 191-201 )			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F890	Sch. 9 para. 1(1)(ii)-(v) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 16(2)(a) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F891	Words in Sch. 9 para. 1(3)(a)(i) substituted (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 16(2)(b) ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					substituted
F892	Sch. 9 para. 1(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 16(2)(c) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F893	Sch. 9 para. 4 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 16(3) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F893	Sch. 9 para. 4 repealed (6.4.1997) by Pensions Act 1995 (c. 26) , s. 180(1) , Sch. 6 para. 16(3) , Sch. 7 Pt. IV ; S.I. 1997/664 , art. 2(3) , Sch. Pt. 2					repealed
F894	Sch. 9 para. 5 repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F895	Sch. 9 para. 7(2) repealed (6.4.2006) by Pensions Act 2004 (c. 35) , s. 322(1) , Sch. 13 ; S.I. 2006/560 , art. 2(3) , Sch. Pt. 3					repealed
F896	Words in s. 17(1) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(a)					substituted
F897	S. 17(1A) inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22) , ss. 14(2) , 30(2)(a) ; S.I. 2009/406 , art. 2(a) (b)					inserted
F898	Words in s. 17(2)(a) inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(a)(i)				inserted: Scotland	inserted
F899	S. 17(2)(c) added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(b)					added
F900	S. 17(2)(d) (e) inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(a)(ii)				inserted: Scotland	inserted
F901	Words in s. 17(4) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(c)					inserted
F902	Words in s. 17(4) inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(b)				inserted: Scotland	inserted
F903	S. 17(4A) inserted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(1) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F904	Words in s. 17(4A) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(i)					inserted
F905	Words in s. 17(4A) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(ii)					substituted
F906	Words in s. 17(4A) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(iii)					substituted
F907	S. 17(4A)(c)(i) (ii) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(d)(iv)					substituted
F908	Words in s. 17(4A)(c)(i) substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(c)				substituted: Scotland	substituted
F909	S. 17(4B) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(e)					inserted
F910	Words in s. 17(5) inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(d)				inserted: Scotland	inserted
F911	Words in s. 17(5) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(2)(a) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F912	Words in s. 17(5) repealed (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(2)(b) , Sch. 9 Pt. III(4) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.		repealed
F913	Words in s. 17(6) inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(e)(i)				inserted: Scotland	inserted
F914	Words in s. 17(6) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19) , s. 86(1)(b) (2) , Sch. 5 para. 1(3) (with s. 83(6) ); S.I. 2000/3166 , art. 2(3)(b)(i)			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F915	Words in s. 17(6) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(f)					substituted
F916	Word in s. 17(6) inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(e)(ii)				inserted: Scotland	inserted
F917	Words in s. 17(7) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) , s. 28(2)(a) , Sch. 1 para. 39 ; S.I. 1999/527 , art. 2(b) , Sch. 2 (with arts. 3-6 )			this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F918	Words in s. 17(7) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(2) (3) , Sch. 1 para. 4(g)					substituted
F919	S. 17(8) inserted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35) , ss. 284(2) , 322(1) (with s. 313 ); S.I. 2005/1720 , art. 2(15)(a) (b) , Sch. Pt. 2			this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.		inserted
F920	S. 17(9) substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 5 para. 11(3)(f)				substituted: Scotland	substituted
F921	S. 17(11) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30) , s. 21(3) , Sch. 4 para. 20(6) ; S.I. 2014/93 , art. 3(j)(vi) ; extended (S.) (16.11.2015) by Pension Schemes Act 2015 (c. 8) , ss. 81 , 89(1)(d) ; S.I. 2015/1851 , reg. 2(b)				inserted: England and Wales	inserted
I1	Act not in force at Royal Assent, see s. 193(2)(3) and Sch. 9
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I2	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I3	S. 188(1) in force at 7.2.1994 for specified purposes by S.I. 1994/86 , art. 2		text for certain specified purposes only, see the commentary.				check commentary
I4	S. 188(2) (3) in force at 7.2.1994 by S.I. 1994/86 , art. 2
I5	S. 189 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I6	S. 190 in force at 7.2.1994 for specified purposes by S.I. 1994/86 , art. 2		text for certain specified purposes only, see the commentary.				check commentary
I7	Schs. 1-4 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I8	Sch. 5 Pt. I in force at 7.2.1994 by S.I. 1994/86 , art. 2
I9	Sch. 5 Pts. III, IV in force at 7.2.1994 by S.I. 1994/86 , art. 2
I10	Sch. 6 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I11	Sch. 9 in force at 7.2.1994 by S.I. 1994/86 , art. 2
I12	Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86 , art. 2
M1	1992 c. 4 .
M2	1965 c. 51 .
M3	1975 c. 60 .
M4	1992 c. 5 .
M5	1992 c. 4 .
M6	1992 c. 4 .
M7	1975 c. 60 .
M8	1992 c. 5 .
M9	1992 c. 5 .
M10	1975 c. 60 .
M11	1992 c. 5 .
M12	1986 c. 45 .
M13	1889 c. 39 .
M14	1986 c. 50 .
M15	1992 c. 4 .
M16	1986 c. 45 .
M17	1986 c. 45 .
M18	1889 c. 39 .
M19	1986 c. 45 .
M20	1993 c. 49 .
M21	1986 c. 45 .
M22	1980 c. 46 .
M23	1974 c. 46 .
M24	1992 c. 40 .
M25	1988 c. 1 .
M26	1964 c. 55 .
M27	1927 c. 41 .
M28	1992 c. 5 .
M29	1992 c. 4 .
M30	1992 c. 5 .
M31	1992 c. 4 .
M32	1992 c. 52 .
M33	1992 c. 4 .
M34	1992 c. 5 .
M35	1978 c.30 .
M36	1992 c. 4 .
M37	1986 c. 45 .
M38	1978 c. 30 .
M39	1975 c. 60 .
M40	1985 c. 53 .
M41	1975 c. 60 .
M42	1989 c. 24 .
M43	1978 c. 30 .
M44	1992 c. 4 .
M45	1973 c. 38 .
M46	1990 c. 27 .
M47	1986 c. 50 .
M48	1947 c. 41 .
M49	1961 c. 42 .
M50	1972 c. 11 .
M51	1972 c. 48 .
M52	1973 c. 37 .
M53	1976 c. 35 .
M54	1978 c. 56 .
M55	1981 c. 20 .
M56	1964 c. 40 .
M57	1993 c. 8 .
M58	1985 c. 53 .
M59	1975 c. 60 .
M60	1992 c. 6 .
M61	1986 c. 50 .
M62	1973 c. 38 .
M63	1990 c. 41 .
M64	1992 c. 40 .
M65	1993 c. 8 .
M66	1993 c. 8 .
M67	1973 c. 38 .
M68	1993 c. 8 .
M69	1992 c. 40 .
X1	[A Table showing the derivation of the provisions of this consolidation Act will be found at the end of the Act. The Table has no official status]

Sort descending by Changed Legislation	Sort descending by Year and Number	Changed Provision	Type of effect	Sort descending by Affecting Legislation Title	Sort descending by Year and Number	Affecting Provision	Sort descending by Changes made to website text	Note
Changes that affect				Made by
Pension Schemes Act 1993	1993 c. 48	s. 99(2)(b)	modified by S.I. 2013/2734, reg. 18D(2) (as inserted)	The Occupational and Personal Pension Schemes (Disclosure of Information) (Requirements to Refer Members to Guidance etc.) (Amendment) Regulations 2022	2022 No. 30	reg. 2(6)	See note
Pension Schemes Act 1993	1993 c. 48	s. 101J(1)(b)	modified by S.I. 2013/2734, reg. 18D(3) (as inserted)	The Occupational and Personal Pension Schemes (Disclosure of Information) (Requirements to Refer Members to Guidance etc.) (Amendment) Regulations 2022	2022 No. 30	reg. 2(6)	See note
Pension Schemes Act 1993	1993 c. 48	s. 8	applied	The Local Government Pension Scheme (Scotland) Regulations 2018	2018 No. 141	reg. 49(8)	See note
Pension Schemes Act 1993	1993 c. 48	s. 185(2)(ca)	inserted	Financial Guidance and Claims Act 2018	2018 c. 10	s. 19(5)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 16	amendment to earlier affecting provision S.I. 1996/1462, reg. 13B(1)	The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017	2017 No. 354	reg. 2	See note
Pension Schemes Act 1993	1993 c. 48	s. 60	modified	The Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016	2016 No. 252	art. 4(2)	See note
Pension Schemes Act 1993	1993 c. 48	Pt. 3	modified by S.I. 1996/1462, Pt. 4 as amended	The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016	2016 No. 200	art. 4(8) - (12)	See note
Pension Schemes Act 1993	1993 c. 48	s. 55(2B)	excluded	The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015	2015 No. 1677	reg. 10	See note
Pension Schemes Act 1993	1993 c. 48	s. 57(2)	modified	The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015	2015 No. 1677	reg. 11(1) (2)	See note
Pension Schemes Act 1993	1993 c. 48	s. 48A(2)	modified	The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015	2015 No. 1677	reg. 12(4)	See note
Pension Schemes Act 1993	1993 c. 48	s. 60	modified	The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015	2015 No. 1677	reg. 12(4)	See note
Pension Schemes Act 1993	1993 c. 48	s. 16(1)	applied (with modifications) by S.I. 1996/1462, reg. 13B(3) as inserted	The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015	2015 No. 1677	reg. 30(3)	See note
Pension Schemes Act 1993	1993 c. 48	s. 16(2) (3)	applied (with modifications) by S.I. 1996/1462, reg. 13B(5) as inserted	The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015	2015 No. 1677	reg. 30(3)	See note
Pension Schemes Act 1993	1993 c. 48	s. 50	savings (temp.) for effects of 2014 c. 19, Sch. 13 para. 33	The Pensions Act 2014 (Savings) Order 2015	2015 No. 1502	art. 2(1) art. 2(2)(g)	See note	This saving provision is omitted (6.4.2016) by virtue of S.I. 2015/2058, arts. 1(3), 3(3)(a)(b)
Pension Schemes Act 1993	1993 c. 48	s. 55(2B)	excluded	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 10	See note
Pension Schemes Act 1993	1993 c. 48	s. 57(2)	excluded	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 11	See note
Pension Schemes Act 1993	1993 c. 48	s. 48A(2)	modified	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 12(4)	See note
Pension Schemes Act 1993	1993 c. 48	s. 60	modified	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 12(4)	See note
Pension Schemes Act 1993	1993 c. 48	s. 61(10)	modified	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 13	See note
Pension Schemes Act 1993	1993 c. 48	s. 16(1)	applied (with modifications) by S.I. 1996/1462, reg. 13B(3) (as inserted)	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 31(3)	See note
Pension Schemes Act 1993	1993 c. 48	s. 16(2) (3)	modified by S.I. 1996/1462, reg. 13B(4)(5) (as inserted)	The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015	2015 No. 1452	reg. 31(3)	See note
Pension Schemes Act 1993	1993 c. 48	Pt. 4 Ch. 3	modified	The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015	2015 No. 372	reg. 10	Not yet
Pension Schemes Act 1993	1993 c. 48	Pt. 4 Ch. 3	modified	The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015	2015 No. 319	reg. 10	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 101AB(3)	modified	The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015	2015 No. 118	reg. 13(2)(c)	See note
Pension Schemes Act 1993	1993 c. 48	s. 101AC(1)	modified	The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015	2015 No. 118	reg. 13(2)(c)	See note
Pension Schemes Act 1993	1993 c. 48	s. 101AC(2)(a)	modified	The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015	2015 No. 118	reg. 13(2)(c)	See note
Pension Schemes Act 1993	1993 c. 48	s. 101AI(7)	modified	The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015	2015 No. 118	reg. 13(2)(c)	See note
Pension Schemes Act 1993	1993 c. 48	s. 113(1)	words substituted	Pension Schemes Act 2015	2015 c. 8	s. 38(2)(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 113(1)(ca)	words omitted	Pension Schemes Act 2015	2015 c. 8	s. 38(2)(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 113(2)	omitted	Pension Schemes Act 2015	2015 c. 8	s. 38(3)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 113(4) (4A)	substituted for s. 113(4)	Pension Schemes Act 2015	2015 c. 8	s. 38(5)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 113(5)	words substituted	Pension Schemes Act 2015	2015 c. 8	s. 38(6)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 71(1)(aa)	substituted	Pension Schemes Act 2015	2015 c. 8	s. 39(2)(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 71(1A)	inserted	Pension Schemes Act 2015	2015 c. 8	s. 39(2)(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 70(1)	words inserted	Pension Schemes Act 2015	2015 c. 8	s. 39(3)(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 70(1)	words omitted	Pension Schemes Act 2015	2015 c. 8	s. 39(3)(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 71(7) - (10)	substituted for s. 71(7)-(11)	Pension Schemes Act 2015	2015 c. 8	s. 39(4)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 74(3)	words inserted	Pension Schemes Act 2015	2015 c. 8	s. 39(5)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 74(4)	words inserted	Pension Schemes Act 2015	2015 c. 8	s. 39(5)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 82A	inserted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 2	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 83(1A) - (1AC)	substituted for s. 83(1A)	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 3	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 84 -84F	substituted for s. 84	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 4	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 85A	inserted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 5	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 86A 86B	inserted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 6	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 186(3)(ba)	inserted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	Sch. 3 para. 3A	omitted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 9	Not yet
Pension Schemes Act 1993	1993 c. 48	Sch. 3 para. 4	omitted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 9	Not yet
Pension Schemes Act 1993	1993 c. 48	Sch. 3 para. 5(1)	words substituted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 10	Not yet
Pension Schemes Act 1993	1993 c. 48	Sch. 3 para. A1 and cross-heading	inserted	Pension Schemes Act 2015	2015 c. 8	Sch. 1 para. 8	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 83(4)(a)	substituted	Pension Schemes Act 2015	2015 c. 8	Sch. 2 para. 2	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 113(10)	words substituted	Pension Schemes Act 2015	2015 c. 8	Sch. 2 para. 3	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 124(3A)	substituted	Pension Schemes Act 2015	2015 c. 8	Sch. 2 para. 4	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 181(1)	words inserted	Pension Schemes Act 2015	2015 c. 8	Sch. 2 para. 5(2)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 181(1)	words omitted	Pension Schemes Act 2015	2015 c. 8	Sch. 2 para. 5(3)	Not yet
Pension Schemes Act 1993	1993 c. 48	Pt. 3	amendment to earlier affecting provision S. I. 1996/1462, Sch. 2	The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014	2014 No. 107	Sch. 1 para. 18	See note
Pension Schemes Act 1993	1993 c. 48	s. 48A	words substituted	Pensions Act 2014	2014 c. 19	Sch. 13 para. 2	See note
Pension Schemes Act 1993	1993 c. 48	s. 181A	words substituted	Pensions Act 2014	2014 c. 19	Sch. 13 para. 2	See note
Pension Schemes Act 1993	1993 c. 48	s. 94(2A)(a)(viii)	inserted	Pensions Act 2014	2014 c. 19	Sch. 17 para. 20(2)(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 94(2A)(b)(vi)	inserted	Pensions Act 2014	2014 c. 19	Sch. 17 para. 20(2)(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 101AI(8)(a)(viii)	inserted	Pensions Act 2014	2014 c. 19	Sch. 17 para. 20(3)(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 101AI(8)(b)(vi)	inserted	Pensions Act 2014	2014 c. 19	Sch. 17 para. 20(3)(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 46A heading	words substituted	Pensions Act 2011	2011 c. 19	Sch. 3 para. 11(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 46(1A)	words substituted	Pensions Act 2011	2011 c. 19	Sch. 3 para. 10	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 46A(1)(c)	words substituted	Pensions Act 2011	2011 c. 19	Sch. 3 para. 11(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 84(1)	modified	The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010	2010 No. 772	reg. 37(3)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 175A	inserted	Pensions Act 2008	2008 c. 30	Sch. 10 para. 1	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 20(3)	words repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 48 Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 40(b)	repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 50 Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 42A	repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 51 Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 43	repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 52 Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 45	repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 53 Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 50(4)	words substituted	Pensions Act 2007	2007 c. 22	Sch. 4 para. 55	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 164(2)(b)	words repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 56 Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 177(2)(a)	repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 57(2)(b) Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 177(2)(za)	words repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 57(2)(a) Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 177(7)(a)	words repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 57(3) Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 181(1)	words repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 58(2) Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 181(4)	words repealed	Pensions Act 2007	2007 c. 22	Sch. 4 para. 58(3) Sch. 7 Pt. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 46(3)	repealed	Welfare Reform Act 2007	2007 c. 5	Sch. 8	Not yet
Pension Schemes Act 1993	1993 c. 48	Sch. 8 para. 39	repealed	Welfare Reform Act 2007	2007 c. 5	Sch. 8	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 12A - 12D	modified	The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (revoked)	2005 No. 3381	reg. 16 Sch. 2 para. 5	See note
Pension Schemes Act 1993	1993 c. 48	s. 45B	modified	The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (revoked)	2005 No. 3381	reg. 16 Sch. 2 para. 5	See note
Pension Schemes Act 1993	1993 c. 48	s. 68A - 68D	modified	The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (revoked)	2005 No. 3381	reg. 16 Sch. 2 para. 5	See note
Pension Schemes Act 1993	1993 c. 48	s. 93A(1) - (3)	modified	The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (revoked)	2005 No. 3381	reg. 16 Sch. 2 para. 5	See note
Pension Schemes Act 1993	1993 c. 48	s. 8(2)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 1	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 12A(1) s. 12A(2)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 2	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 12B(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 3	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(1)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(2)(c)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(c)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(d)(i)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(d)(ii)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(d)(iii)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(d)(iv)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(4B)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(e)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(6)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(f)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(7)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(g)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 17(8)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 4(h)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 19(5)(a)(i) (ii)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 5	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 20(6)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 6	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 21(2)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 7	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 23(3)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 8	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 28(3)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 9(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 28(4B)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 9(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 28(8)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 9(c)(i)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 28(8)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 9(c)(ii)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 28A(1) (3) s. 28A(5)(b)(ii)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 10	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 29(1)(b) s. 29(3)(b) (4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 11	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 37(4)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 12	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 38(2)	word inserted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 13(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 38(2)	words inserted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 13(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 47(1)	words inserted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 14(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 47(3)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 14(b)(i)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 47(3)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 14(b)(ii)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 48(2)(c)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 15	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 55(2A)(c)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 16	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 60	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 17	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 87(2)(c)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 18(a)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 87(3)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 18(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 87(3)(a) s. 87(4)(d)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 18(c)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 88(1)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 19	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 89(1)(a) (b) s. 89(2)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 20	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 90(2)(a) (b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 21	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 109(2)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 22	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 109(2)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 23	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 109(2)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 24(1)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 109(2)(b)	words substituted	The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005	2005 No. 2050	art. 2(1) Sch. 1 para. 24(2)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 145(1A) - (1C)	inserted	Pensions Act 2004	2004 c. 35	Sch. 12 para. 23	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 146(6A)	inserted	Pensions Act 2004	2004 c. 35	Sch. 12 para. 24(b)	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 34(1)(a)(ii)	words repealed	Pensions Act 2004	2004 c. 35	Sch. 13	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 131(b)	words repealed	Pensions Act 2004	2004 c. 35	Sch. 13	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 181(3)	words repealed	Pensions Act 2004	2004 c. 35	Sch. 13	Not yet
Pension Schemes Act 1993	1993 c. 48	s. 181(4)	word repealed	Pensions Act 2004	2004 c. 35	Sch. 13	Not yet

Sort descending by Changed Legislation	Sort descending by Year and Number	Changed Provision	Type of effect	Sort descending by Affecting Legislation Title	Sort descending by Year and Number	Affecting Provision	Sort descending by Changes made to website text
Changes that affect				Made by
Pension Schemes Act 1993	1993 c. 48	s. 1 - 187	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	s. 188(1)	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	s. 188(2) (3)	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	s. 189	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	s. 190	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	Sch. 1 - 4	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	Sch. 5 Pt. 1	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	Sch. 5 Pt. 3 4	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	Sch. 6	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	Sch. 8	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes
Pension Schemes Act 1993	1993 c. 48	Sch. 9	coming into force	The Pension Schemes Act 1993 (Commencement No. 1) Order 1994	1994 No. 86	art. 2	Yes

Pension Schemes Act 1993

1993 CHAPTER 48

Part I Preliminary

1 Categories of pension schemes.

Part II Administration

The Occupational Pensions Board

2 Constitution and functions of the Board.

3 Membership of the Board.

4 Reports of the Board.

5 Further provisions as to constitution and procedure of the Board.

Registration of schemes

6 Registration of occupational and personal pension schemes.

Part III Schemes that were contracted-out etc and Effects on Members’ State Scheme Rights ...

Chapter I Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc

Preliminary

7 Issue of contracting-out certificates.

7A Meaning of “the first abolition date” and “the second abolition date”

7B Meaning of “contracted-out scheme” and “appropriate scheme” etc.

8 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.

...

9 Requirements for certification of schemes: general.

10 Protected rights and money purchase benefits.

11 Elections as to employments covered by contracting-out certificates.

12 Determination of basis on which scheme is contracted-out.

...

12A The statutory standard

12B Reference scheme

12C Transfer, commutation, etc

12D Entitlement to benefit

Guaranteed minimum pensions

12E Former salary related contracted-out schemes to comply with GMP requirements

13 Minimum pensions for earners.

14 Earner’s guaranteed minimum.

15 Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.

15A Reduction of guaranteed minimum in consequence of pension debit.

16 Revaluation of earnings factors for purposes of s. 14: early leavers etc.

17 Minimum pensions for widows and widowers.

17 Minimum pensions for widows and widowers.

18 Treatment of insignificant amounts.

19 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.

20 Transfer of accrued rights.

21 Commutation, surrender and forfeiture.

22 Financing of benefits.

23 Securing of benefits.

24 Sufficiency of resources.

24A Conversion of guaranteed minimum pension into other benefits: introduction

24B The conversion conditions

24C Actuarial equivalence

24D Survivors' benefits

24E Procedural requirements

24F Transfer out

24G Powers to amend schemes

24H Enforcement of GMP conversion conditions

Discretionary requirements

25 Power for Board to impose conditions as to investments and resources.

Requirements for certification of occupational and personal money purchase schemes

25A Requirements for schemes with members with protected rights

26 Persons who may establish scheme.

27 Identification and valuation of protected rights.

27A Requirements in relation to giving effect to protected rights

28 Ways of giving effect to protected rights.

28A Requirements for interim arrangements

28B Information about interim arrangements

29 The pension and annuity requirements.

30 Securing of liability for protected rights.

31 Investment and resources of schemes.

32 Suspension or forfeiture.

32A Discharge of protected rights on winding up: insurance policies

33 Tax requirements to prevail over requirements of section 31.

33A Appropriate schemes: “Blowing the whistle”

Cancellation, variation, surrender and refusal of certificates

34 Cancellation, variation, surrender and refusal of certificates.

35 Surrender and cancellation of contracting-out certificates: issue of further certificates.

36 Surrender and cancellation of contracting-out certificates: cancellation of further certificates.

Alteration of rules by former salary related contracted-out schemes

37 Alteration of rules of contracted-out schemes.

37A Transfer of liabilities etc: schemes contracted-out on or after 6 April 1997

38 Alteration of rules of appropriate schemes.

General regulations as to administration of Part III

38A Regulations about relevant gender change cases