Citation and commencement

1. These Regulations may be cited as the Pension Schemes (Categories) Regulations 2005 and shall come into force—

(a) in the case of a pension scheme that has its main administration in the United Kingdom or that is specified in regulation 2(4), on 22nd September 2005; and

(b) in all other cases, on 6th April 2006.

Prescription of certain pension schemes as occupational pension schemes

2. —(1) The pension schemes to which this regulation applies are prescribed as occupational pension schemes for the purposes of section 1(1) (categories of pensions schemes) of the Pension Schemes Act 1993 (“ the 1993 Act ”).

(2) This regulation applies to a pension scheme—

(a) established—

(i) for the purpose of providing benefits to, or in respect of, people with service in the employment of a participating employer, or

(ii) for that purpose and also for the purpose of providing benefits to, or in respect of, other people;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and

(c) the terms of which provide that each participating employer is a contributor to the scheme.

(3) For the purposes of paragraph (2), “ participating employer ” means, in relation to a pension scheme, an employer who enters into arrangements (whether before or after the coming into force of these Regulations) with a view to the provision of benefits under the scheme to people with service in the employment of that employer.

(4) This regulation applies to a pension scheme established pursuant to paragraph 3.2 of Part 7 of Annex 2 to Schedule 1 to the North/South Co-operation (Implementation Bodies) (Northern Ireland) Order 1999 (agreement establishing implementation bodies: staffing arrangements).

(5) This regulation applies to a scheme which—

(a) is established—

(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,

and which—

(b) meets the criteria set out in sub-paragraphs (a) or (b) of the definition of “public service pension scheme” in section 1(1) of the 1993 Act; or

(c) is 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; or

(d) is prescribed by regulations made by the Secretary of State and the Treasury jointly under section 1(1) of the 1993 Act as being a scheme which ought in their opinion to be treated as a public service pension scheme for the purposes of the 1993 Act.

(6) This regulation applies to the Pilots’ National Pension Fund which is a pilots’ benefit fund established under byelaws made by the Trinity House of Deptford Strond under section 15(1)(i) of the Pilotage Act 1983.

Prescription of certain stakeholder pension schemes as personal pension schemes

3. A stakeholder pension scheme—

(a) which is established under a trust,

(b) the provisions of which do not require the employer of any member of the scheme to make contributions to the scheme, and

(c) which would (apart from this regulation) be an occupational pension scheme,

shall be treated for all purposes as a personal pension scheme.