Statutory Instruments
2015 No. 1452
Pensions
The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015
Made
14th July 2015
Laid before Parliament
16th July 2015
Coming into force in accordance with regulation 1(2)
The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers set out in the Schedule.
The Secretary of State has consulted such persons as the Secretary of State considers appropriate, in accordance with section 185(1) of the Pension Schemes Act 1993( 1 ).
PART 1 GENERAL
Citation, commencement and extent
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 GENERAL PROVISIONS RELATING TO SCHEMES THAT WERE SALARY RELATED CONTRACTED-OUT SCHEMES
Alteration of scheme rules
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Determination that an earner was in contracted-out employment
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provision of information
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Overseas schemes
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Restoration of state scheme rights
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions equivalent premiums: prescribed person
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notification of requirement to pay a contributions equivalent premium
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases where payment of a contributions equivalent premium is not required
F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Elections to pay contributions equivalent premiums
F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of a contributions equivalent premium
F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment in lieu of benefit and delay in refund for the purposes of the employer’s right of recovery
F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refund of a contributions equivalent premium
F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Continuation of transitional arrangements for schemes that began winding up before 6th April 1997
F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Continuation of savings in respect of state scheme premiums
F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3 ADDITIONAL REQUIREMENTS IN RELATION TO RIGHTS ATTRIBUTABLE TO CONTRACTED-OUT EMPLOYMENT ON AND AFTER 6TH APRIL 1997
Alteration of scheme rules
F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of a lump sum instead of a pension
F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forfeiture of accrued rights
F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4 ADDITIONAL REQUIREMENTS IN RELATION TO GUARANTEED MINIMUM PENSIONS
Alteration of scheme rules
F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Circumstances for the purposes of section 17(6) of the 1993 Act in which widower’s, widow’s or surviving civil partner’s guaranteed minimum pension is payable
F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Period for the purposes of section 17(6) of the 1993 Act for which widower’s, widow’s or surviving civil partner’s guaranteed minimum pension is payable
F122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fixed rate revaluation of guaranteed minimum pensions secured by insurance policies or annuity contracts
F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fixed rate revaluation of guaranteed minimum pensions for early leavers
F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of a lump sum instead of a pension
F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Suspension and forfeiture of guaranteed minimum pension
F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conversion into other benefits: actuarial equivalence
F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conversion into other benefits: survivors’ benefits
F228. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5 AMENDMENT OF THE OCCUPATIONAL PENSION SCHEMES (CONTRACTING-OUT) REGULATIONS 1996
Amendments relating to certification of employments for a period before the second abolition date
F129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendments relating to cessation of contracting-out before the second abolition date
F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 6 AMENDMENT OF THE CONTRACTING-OUT (TRANSFER AND TRANSFER PAYMENT) REGULATIONS 1996
Revaluation after transfer from another scheme
F131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 7 REVOCATION AND SAVINGS OF THE OCCUPATIONAL PENSION SCHEMES (CONTRACTING-OUT) REGULATIONS 1996
Revocations taking effect on the second abolition date
32. The following provisions of the 1996 Regulations are revoked—
(a) regulation 11;
(b) regulations 16 to 21;
(c) regulations 41 to 43;
(d) regulation 48(5) to (7);
(e) regulations 49 to 61;
(f) regulation 62 (but see regulation 33);
(g) regulation 63;
(h) regulations 65 and 66 (but see regulation 33);
(i) [F3regulations 67 to 74; F3]
(j) regulations 76A and 76B;
(k) regulation 77.
Saving of provisions relating to the revaluation of Guaranteed Minimum Pensions
F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Revocations taking effect on 6th April 2019
F134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 8 PROVISION FOR NORTHERN IRELAND
Interpretation of Part 8
F135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Restoration of state scheme rights: Northern Ireland
F136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions equivalent premiums: prescribed person in Northern Ireland
F137. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notification of requirement to pay a contributions equivalent premium: Northern Ireland
F138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases where payment of a contributions equivalent premium is not required: Northern Ireland
F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Elections to pay contributions equivalent premiums: Northern Ireland
F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of a contributions equivalent premium: Northern Ireland
F141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment in lieu of benefit and delay in refund for the purposes of the employer’s right of recovery: Northern Ireland
F142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refund of a contributions equivalent premium: Northern Ireland
F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Continuation of savings in respect of state scheme premiums: Northern Ireland
F144. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Revocations of the Occupational Pension Schemes (Contracting-Out) Regulations (Northern Ireland) 1996 taking effect on the second abolition date
F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signed by authority of the Secretary of State for Work and Pensions
Altmann
Minister of State,
Department for Work and Pensions
Preamble
SCHEDULE PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS
The following provisions of the 1993 Act—
section 7( 2 )
section 9( 3 )
section 11(5)( 4 )
section 12A(4)( 5 )
section 12D( 6 )
section 16(3) and (4)
section 17(6)
section 20(1) and (3)( 7 )
section 21(1) and (2)( 8 )
section 24B(5)( 9 )
section 24C( 10 )
section 25(2)( 11 )
section 34( 12 )
section 36(6)( 13 )
section 37(1)
section 37A(1)(c)
section 50(1B)( 14 )
section 51(2) and (4)
section 53(3)( 15 )
section 55(2), (2B) and (2C)
section 56(2)( 16 )
section 57(1) and (2)
section 61(7) and (11)
section 155( 17 )
section 156(2)( 18 )
section 181(1) and (2)( 19 )
section 182(2) and (3)
section 183(1)( 20 )
Schedule 2, Part I( 21 ).
The following provisions of the Pension Schemes (Northern Ireland) Act 1993 and now vested in the Secretary of State( 22 )—
section 51(2), (2B) and (2C)( 23 )
section 52(2)( 24 )
section 53(1) and (2)
section 57(7) and (11)
section 176(1)
section 177(2) to (4)
section 178(1)( 25 )
Schedule 1, paragraphs 1, 2 and 5( 26 ).
The following provisions of the 1995 Act—
section 92(6)
section 174(3).
1993 c.48 . Relevant amendments are made by paragraph 46 of Schedule 3 to, paragraph 80 of Schedule 5 to, and Part I of Schedule 7 to, the Pensions Act 1995 (c.26) .
Section 7 was amended by section 136 of the 1995 Act, and sections 15(3)(a) and 27(2) of, and paragraphs 1 and 2 of Schedule 4 to, and Part 6 of Schedule 7 to, the Pensions Act 2007. Section 7 is repealed by paragraph 5 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 .
Section 9 was amended by section 136 of, and paragraph 21 of Schedule 5 to, the 1995 Act, paragraph 35 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc. ) Act 1999, section 283 of the 2004 Act, S.I. 2006/745 and sections 15(3)(a) and 27(2) of, and paragraphs 1 and 4 of Schedule 4 to, and Part 6 of Schedule 7 to, the Pensions Act 2007. Section 9 is repealed by paragraph 9 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 .
Section 11(5) was amended by paragraph 37 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and section 1(2)(a) of the Employment Rights (Dispute Resolution) Act 1998 (c.8) . Section 11 is repealed by paragraph 9 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 .
Section 12A was inserted by section 136 of the 1995 Act, and amended by S.I. 2005/2050 , and paragraph 5 of Schedule 5, and Part 8 of Schedule 7 to the Pensions Act 2007. It is repealed by paragraph 11 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 .
Section 12D was inserted by section 136 of the 1995 Act. . It is repealed by paragraph 11 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 .
Section 20(1) was amended by paragraph 2 of Schedule 5 to the Child Support, Pensions and Social Security Act 2000. Section 20(3) was amended by sections 15(3)(a) and 27(2) of, and paragraphs 46 and 48 of Schedule 4 to, and Part 7 of Schedule 7 to, the Pensions Act 2007, and S.I. 2011/1730 .
Section 21 was amended by section 284(1) of the 2004 Act and S.I. 2005/2050 .
Section 24B was inserted by section 14(3) of the Pensions Act 2007.
Section 24C was inserted by section 14(3) of the Pensions Act 2007.
Section 25(2) was substituted by paragraph 33(b) of Schedule 5 to the 1995 Act, and amended by paragraph 40 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
Section 34 is repealed by paragraph 22 of Schedule 13 to the Pensions Act 2014, but saved for certain purposes see S.I. 2015/1502 . It was amended by section 151 of the 1995 Act, paragraph 45 of Schedule 1 to the Social Security Contributions (Transfer of Functions etc.) Act 1999, sections 15(3)(a) and 27(2) of, and paragraphs 1 and 15 of Schedule 4 to, and Part 6 of Schedule 7 to, the Pensions Act 2007.
Section 36 is repealed by paragraph 22 of Schedule 13 to the Pensions Act 2014, but saved for certain purposes see S.I. 2015/1502 . Section 36(6) was amended by S.I. 1996/1172 .
Section 50 is repealed by paragraph 33 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 . Section 50(1B) was inserted by paragraph 45(b) of Schedule 5 to the 1995 Act.
Section 53(3) is repealed by paragraph 36 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 . It was amended by paragraph 48(c) of Schedule 5 to the 1995 Act, paragraph 52 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and S.I. 2011/1730 .
Section 56 is repealed by paragraph 37 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 . Section 56(2) was amended by paragraph 51(a) of Schedule 5 to the 1995 Act, and paragraph 54 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
Section 155 was amended by paragraph 65 of Schedule 5 to the 1995 Act, paragraph 59 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and S.I. 2011/1730 .
Section 156 was substituted by paragraph 9 of Schedule 5 to the Child Support, Pensions and Social Security Act 2000, and amended by S.I. 2011/1730 .
Section 181(2) was amended by paragraph 44(b) of Schedule 3 to the 1995 Act.
Section 183(1) was amended by paragraph 79 of Schedule 5, paragraph 15(a) of Schedule 6, and Parts 3 and 4 of Schedule 7, to the 1995 Act.
Paragraphs 1 to 4 and 6 to 8 of Part I of Schedule 2 are repealed by, and paragraph 5 of that Part is amended by, paragraph 46 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502 . Part 1 of Schedule 2 was amended by section 141 of, and paragraph 84 of Schedule 5, and Part 3 of Schedule 7 to, the 1995 Act, paragraph 62 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and paragraphs 46 and 59 of Schedule 4 to the Pensions Act 2007.
See paragraphs 66 and 77 of Schedule 1 to S.I. 1999/671 .
Section 51(2) was substituted by Article 138(1) of S.I. 1995/3213 (N.I. 22) and amended by paragraph 7(2)(a) of Schedule 2 to the Welfare Reform and Pensions Act 1999 and paragraph 26 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c.1 (N.I.)) . Subsections (2B) and (2C) were inserted by paragraph 7(2)(c) of Schedule 2 to the Welfare Reform and Pensions Act 1999.
Section 52(2) was amended by Schedule 5 to S.I. 1995/3213 , and paragraph 64(2) of Schedule 1 to S.I. 1999/671 .
Section 178(1) was amended by Schedule 5 to S.I. 1995/3213 .
Paragraphs 2 and 5 were amended by paragraph 77 of Schedule 1 to S.I.1999/671 . Paragraph 5 was also amended by Article 138(2) and Schedule 5 to S.I. 1995/3213 , and paragraph 58 of Schedule 4 to the Pensions Act (Northern Ireland) 2008.