Part I — Contributions
Earnings limits
1
- (1) For the purposes of the Social Security Act 1975 (in this Act referred to as " the principal Act ") and this Act—
- (a) the lower earnings limit for Class 1 contributions (level of weekly earnings at which liability for such contributions arises); and
- (b) the upper earnings limit for Class 1 contributions (maximum amount of weekly earnings in respect of which such contributions are payable),
for any tax year shall be such amounts as may be specified for that year by regulations made in accordance with subsections (2) and (3) below.
- (2) The amount specified as the lower earnings limit for any tax year shall be an amount equal to or not more than 49p less than—
- (a) the sum which at the beginning of that year is specified in section 6(1)(a) below; or
- (b) that sum as increased by any Act or order passed or made before the beginning of that year and taking effect before 6th May in that year.
- (3) The amount specified as the upper earnings limit for any tax year shall be an amount which either—
- (a) is equal to seven times the sum by reference to which the lower earnings limit for that year is specified in accordance with subsection (2) above ; or
- (b) exceeds or falls short of seven times that sum by an amount not exceeding half that sum.
Rates of contributions in respect of employed earners
2
- (1) In section 4(6) of the principal Act (rates of Class 1 contributions)—
- (a) for the reference to 5.5 per cent, (primary contribution) there shall be substituted a reference to 6-5 per cent.; and
- (b) for the reference to 8.5 per cent, (secondary contribution) there shall be substituted a reference to 10 per cent.
- (2) Subsection (1) above is without prejudice to the power conferred by section 122 of the principal Act to alter the percentage rates for primary and secondary Class 1 contributions ; and if that subsection comes into force without any order having been made under that section altering either or both of the rates specified in that subsection the Secretary of State shall lay before Parliament a report explaining why he considers those rates to be appropriate.
Married women and widows
3
- (1) The provisions of the principal Act whereby primary Class 1 contributions may be paid at a reduced rate and Class 2 contributions need not be paid by a married woman or widow shall cease to have effect.
- (2) As respects any woman who is married or a widow when subsection (1) above comes into force regulations shall provide—
- (a) for enabling her to elect that her liability in respect of primary Class 1 contributions shall be a liability to contribute at such reduced rate as may be prescribed; and
- (b) either for enabling her to elect that her liability in respect of Class 2 contributions shall be a liability to contribute at such reduced rate as may be prescribed or for enabling her to elect that she shall be under no liability to pay such contributions ; and
- (c) for enabling her to revoke any such election.
- (3) Regulations under subsection (2) above may—
- (a) provide for the making or revocation of any election under the regulations to be subject to prescribed exceptions and conditions;
- (b) preclude a person who has made such an election from paying Class 3 contributions while the election has effect;
- (c) provide for treating an election made or revoked for the purpose of any provision of the regulations as made or revoked also for the purpose of any other provision of the regulations;
- (d) provide for treating an election made in accordance with regulations under section 130(2) of the principal Act as made for the purpose of regulations under this section.
- (4) Regulations may provide for earnings factors to be derived, for such purposes as may be prescribed, from contributions which by virtue of regulations under subsection (2) above are paid at a reduced rate; and if provision is made for a person to have earnings factors so derived for the purpose of establishing entitlement to any benefit, the regulations may, in relation to that person, vary or add to the requirements for entitlement to that benefit.
Persons over pensionable age
4
- (1) No primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner in respect of any period after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.
- (2) No Class 2 contributions shall be payable by an earner in respect of any period after he attains pensionable age.
- (3) In section 9(8)(b) of the principal Act (exception from liability to pay Class 4 contributions for persons who have attained pensionable age and retired from regular employment) the words " and retired from regular employment" shall be omitted.
Voluntary contributions
5
- (1) No person shall be entitled to pay a Class 3 contribution in respect of any tax year if his earnings factor, or the aggregate of his earnings factors, for that year derived from contributions actually paid is equal to or exceeds the qualifying earnings factor for that year; and regulations may provide for precluding the payment of Class 3 contributions in other cases.
- (2) Regulations may provide for the repayment of Class 3 contributions that have been paid in cases where their payment was precluded by, or by regulations made under, subsection (1) above; and contributions repayable by virtue of any such regulations shall, for the purpose of determining the contributor's entitlement to any benefit, be treated as not having been paid.
- (3) In subsection (1) above and in the subsequent provisions of this Act " qualifying earnings factor", in relation to any tax year, means an earnings factor equal to the lower earnings limit for that year multiplied by 52.
Part II — Benefits
Category A and B retirement pensions
Rate of Category A retirement pension
6
- (1) The weekly rate of a Category A retirement pension shall consist of—
- (a) a basic component of £11.60 ; and
- (b) an additional component payable where there are one or more surpluses in the pensioner's earnings factors for the relevant years.
- (2) The additional component shall be the weekly equivalent of 1 ¼ per cent, of the amount of the surpluses mentioned in subsection (1)(b) above or, if there are more than 20 such surpluses, of those 20 which are the largest.
- (3) For the purposes of subsection (2) above the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52 and rounding the result to the nearest whole penny, taking ½ as nearest to the next whole penny above.
- (4) For the purposes of this section—
- (a) there is a surplus in the pensioner's earnings factor for a relevant year if that factor exceeds the qualifying earnings factor for the final relevant year; and
- (b) the amount of the surplus is the amount of that excess;
and for the purposes of paragraph (a) above the pensioner's earnings factor for any relevant year shall be taken to be that factor as increased by any order or orders that have come into force under section 21 below before the end of the final relevant year.
- (5) References in this section to the pensioner's earnings factor for any relevant year are references to the aggregate of his earnings factors derived from contributions actually paid by him in respect of that year.
- (6) In this section " relevant year " means any tax year (not being earlier than the first tax year for which lower and upper earnings limits are specified under section 1 above) in the period between (inclusive) the tax year in which the pensioner attained the age of 16 and (exclusive) the tax year in which he attained pensionable age and " final relevant year " means the last tax year which is a relevant year in relation to the pensioner.
Rate of widow's Category B retirement pension
7
- (1) The weekly rate of a woman's Category B retirement pension payable—
- (a) by virtue of subsection (2) or (3) of section 29 of the principal Act during any period after the death of the husband; or
- (b) by virtue of subsection (4) of that section where the husband was over pensionable age when he died,
shall be determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner as references to the husband.
- (2) The weekly rate of a woman's Category B retirement pension payable by virtue of subsection (4) of section 29 of the principal Act where the husband was under pensionable age when he died shall be determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner and the tax year in which he attained pensionable age as references to the husband and the tax year in which he died.
Category B retirement pension for widower
8
- (1) A man who has retired from regular employment shall be entitled to a Category B retirement pension if—
- (a) he has had a wife and she has died, and he was married to her when she died ; and
- (b) they were both over pensionable age when she died; and
- (c) she either was entitled to a Category A retirement pension or would have been so entitled if she had retired on the date of her death.
- (2) The weekly rate of a man's Category B retirement pension under this section shall be determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner as references to the wife.
- (3) Subject to the provisions of the principal Act, a man's Category B retirement pension under this section shall commence from the date on which he becomes entitled to it under subsection (1) above and shall be payable for his life.
Special provision for surviving spouses
9
- (1) This section has effect where but for section 27(6) of the principal Act (prevention of double entitlement) a person would be entitled both—
- (a) to a Category A retirement pension; and
- (b) to a Category B retirement pension under section 8 above or a Category B retirement pension under section 29 of the principal Act by virtue of the contributions of a husband who has died.
- (2) If by reason of a deficiency of contributions the basic component in the Category A retirement pension falls Short of the sum specified in section 6(1)(a) above, that component shall be increased by the amount of the shortfall or the amount of the basic component in the rate of the Category B retirement pension, whichever is the less.
- (3) If the additional component in the Category A retirement pension falls short of the prescribed maximum, that component shall be increased by the amount of the shortfall or the amount of the additional component in the rate of the Category B retirement pension, whichever is the less.
Special provision for married women
10
- (1) This section has effect where but for section 27(6) of the principal Act a married woman would be entitled both—
- (a) to a Category A retirement pension ; and
- (b) to a Category B retirement pension by virtue of the contributions of her husband.
- (2) If by reason of a deficiency of contributions the basic component in the Category A retirement pension falls short of the weekly rate specified in paragraph 9 of Part I of Schedule 4 to the principal Act (married woman's Category B retirement pension),' that component shall be increased by the amount of the shortfall or the amount of the weekly rate of the Category B retirement pension, whichever is the less.
Application of earnings rule
11
Deferred retirement
12
Schedule 1 to this Act shall have effect for increasing the rate of a Category A or Category B retirement pension in cases where a person defers his retirement after attaining pensionable age.
Widow's benefit
Rate of widowed mother's allowance and widow's pension
13
- (1) Where a woman becomes entitled to a widowed mother's allowance or a widow's pension in consequence of the death of her husband and he was over pensionable age when he died, the weekly rate of that allowance or pension shall, subject to subsection (3) below, be determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner as references to the husband.
- (2) Where a woman becomes entitled to a widowed mother's allowance or widow's pension in consequence of the death of her husband and he was under pensionable age when he died, the weekly rate of that allowance or pension shall, subject to subsection (3) below, be determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner and the tax year in which he attained pensionable age as references to the husband and to the tax year in which he died.
- (3) The foregoing provisions of this section shall, so far as they relate to a widow's pension, have effect subject to section 26(2) of the principal Act (reduction of widow's pension for woman under 50).
Invalidity benefit and disablement pension
Rate of invalidity pension for persons under pensionable age
14
Subject to subsection (4) of section 15 of the principal Act (persons over pensionable age), the weekly rate of an invalidity pension under that section shall for any period of interruption of employment be determined in the manner specified in section 6 above for a Category A retirement pension, taking the reference in that section to the tax year in which the pensioner attained pensionable age as a reference to the tax year which includes or included the first day of entitlement to the pension in that period.
Invalidity pension for widows
1–5
Invalidity pension for widowers
16
- (1) This section applies to a man whose wife has died and who either—
- (a) was incapable of work at the time when she died; or
- (b) becomes incapable of work within the prescribed period after that time.
- (2) Subject to subsection (5) below, a man to whom this section applies shall be entitled to an invalidity pension under this section for any day of incapacity for work which—
- (a) falls in a period of interruption of employment that began before the time when his wife died or within the prescribed period after that time ; and
- (b) is after that time and after the first 168 days of incapacity for work in that period.
- (3) An invalidity pension under this section shall be payable at—
- (a) the weekly rate that would apply if the pension were payable under section 15 of the principal Act; or
- (b) the weekly rate specified in subsection (4) below,
whichever is the higher.
- (4) Where the man's wife was over pensionable age when she died the weekly rate mentioned in paragraph (b) of subsection (3) above is a rate determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner as references to the wife; and where the man's wife was under pensionable age when she died the weekly rate mentioned in that paragraph is a rate determined in the manner specified in section 6 above for a Category A retirement pension, taking references in that section to the pensioner and the tax year in which he attained pensionable age as references to the wife and the tax year in which she died.
- (5) A man. shall not be entitled to an invalidity pension under this section if he is over pensionable age and has retired from regular employment; but if he retires from regular employment, having attained pensionable age, and the period of interruption of employment mentioned in subsection (2)(a) above did not terminate earlier than the day before he attained that age—
- (a) he shall, if not otherwise entitled to a Category A retirement pension and also not entitled to a Category B retirement pension by virtue of section 8 above, be entitled to a Category A retirement pension; and
- (b) the weekly rate of the Category A retirement pension to which he is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the manner specified in subsection (3) above for an invalidity pension under this section.
- (6) No invalidity pension shall be payable under section 15 of the principal Act for any day of incapacity for which an invalidity pension is payable under this section.
Invalidity allowance and disablement pension
17
Unemployment and sickness benefit
Rate of unemployment and sickness benefit for persons under pensionable age
18
- (1) The rate of unemployment or sickness benefit shall be the same for all persons entitled by virtue of subsection (2)(a) of section 14 of the principal Act (persons under pensionable age); and accordingly for subsections (4) and (5) of that section (which provide for a higher or lower rate of benefit for such persons according to whether or not they are married women) there shall be substituted—
(4) In the case of a person entitled under subsection (2)(a) above, unemployment or sickness benefit shall be payable at the weekly rate specified in relation thereto in Schedule 4, Part I, paragraph 1.
- (2) In paragraph 1 of Part I of Schedule 4 to that Act for the entry in the second column there shall be substituted " £9.80 ".
Contribution conditions and earnings factors
Contribution conditions for retirement pensions, widowed mother's allowance and widow's pension
19
- (1) Paragraph 5 of Schedule 3 to the principal Act (contribution conditions for Category A and B retirement pensions, widowed mother's allowance and widow's pension) shall be amended in accordance with subsections (2) and (3) below.
- (2) In sub-paragraphs (2)(b) and (3)(b) (earnings factor for any year to be not less than that year's lower earnings limit multiplied by 50) for the words " not less than that year's lower earnings limit multiplied by 50 " there shall be substituted the words " not less than the qualifying earnings factor for that year ".
- (3) After sub-paragraph (5) there shall be added—
(6) In relation to Category A and Category B retirement pension, the second condition shall be deemed to be satisfied notwithstanding that paragraphs (a) and (b) of sub-paragraph (3) above are not complied with as respects each of the requisite number of years if— (a) those paragraphs are complied with as respects not less than 20 of that number of years ; and (b) in each of the other years the contributor concerned was, within the meaning of regulations, precluded from regular employment by responsibilities at home. (7) In relation to a widowed mother's allowance and widow's pension, the second condition shall be deemed to be satisfied notwithstanding that paragraphs (a) and (b) of sub-paragraph (3) above are not complied with as respects each of the requisite number of years if— (a) those paragraphs are complied with as respects at least half that number of years (or at least 20 of them, if that is less than half); and (b) in each of the other years the contributor concerned was, within the meaning of regulations, precluded from regular employment by responsibilities at home
.
- (4) Section 28(2) of the principal Act (woman married under the age of 55 entitled to Category A retirement pension only if she has the necessary earnings factors for at least half the years between marriage and pensionable age) shall cease to have effect.
- (5) In section 33 of the principal Act (partial satisfaction of contribution conditions) the following subsection shall be added—
(4) Regulations may provide that where— (a) a person is entitled by virtue of this section to a Category A or Category B retirement pension consisting only of the additional component with no basic component; and (b) that pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate, the person's entitlement as respects that Category A or Category B retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.
Use of former spouse's contributions
20
- (1) Where a person—
- (a) has been married ; and
- (b) in respect of the tax year in which the marriage terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,
then, for the purpose of enabling him to satisfy those conditions, the contributions of his former spouse may to the prescribed extent be treated as if they were his own contributions.
- (2) Where a person has been married more than once this section applies only to the last marriage and the reference to that person's former spouse shall be construed accordingly.
- (3) Section 28(3) of the principal Act and Schedule 7 to that Act (widow's right to Category A retirement pension on late husband's contributions) shall cease to have effect.
Revaluation of earnings factors
21
- (1) This section shall have effect for the purpose of securing that earnings factors relevant to the calculation of the additional component in the rate of any long-term benefit maintain their value in relation to the general level of earnings obtaining in Great Britain.
- (2) The Secretary of State shall in each tax year review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place since the last review under this section; and for the purposes of any such review the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit.
- (3) If on any such review the Secretary of State concludes that earnings factors for any previous tax year (not being earlier than the first tax year for which lower and upper earnings limits are specified under section 1 above) have not maintained their value in relation to the general level of earnings he shall prepare and lay before each House of Parliament the draft of an order directing that those earnings factors shall, for the purpose of any such calculation as is mentioned in subsection (1) above, be increased by such percentage of their amount apart from the order as he thinks necessary to restore their value.
- (4) Subsection (3) above shall not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable.
- (5) If on any such review the Secretary of State determines that he is not required to prepare and lay the draft of an order as aforesaid he shall instead lay before each House of Parliament a report explaining his reasons for arriving at that determination.
- (6) If a draft order laid before Parliament in pursuance of this section is approved by resolution of each House the Secretary of State shall make the order in the form of the draft.
- (7) The first review under this section shall be in the second tax year for which lower and upper earnings limits are specified under section 1 above ; and in relation to that review subsection (2) above shall have effect as if for the reference to the last review there were substituted a reference to the beginning of the first tax year for which those limits are so specified.
Supplementary
Mobility allowance
22
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Increase of long-term benefits
23
- (1) Subject to subsections (4) and (5) below, the provisions of sections 124 to 126 of the principal Act (power and duty to increase rates of benefit under that Act) shall apply also to—
- (a) the sum specified in section 6(1)(a) above ;
- (b) the sums which are the additional components in the rates of long-term benefits ;
- (c) the sums which are the increases in the rates of retirement pensions under Schedule 1 to this Act so far as attributable to additional components in such pensions ; and
- (d) the sums which are such increases so far as not so attributable.
- (2) Any increase under the said section 124 of the sums mentioned in subsection (1)(b) above shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply only in relation to additional components calculated under section 6 above by reference to final relevant years which are—
- (a) earlier than the tax year preceding that in which the order comes into force; or
- (b) if the order comes into force on or after 6th May in any tax year, earlier than that year.
- (3) Any increase under the said section 124 of the sums mentioned in subsection (1)(c) or (d) above shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply only in relation to sums calculated under Schedule 1 to this Act by reference to periods of deferment which have ended before the coming into force of the order.
- (4) For the purposes of any review under section 125 of the principal Act (review of benefits by reference to earnings or prices) the Secretary of State shall, as respects the sums mentioned in paragraphs (a) and (d) of subsection (1) above, have regard to earnings or prices according to which he considers more advantageous to beneficiaries and, as respects the sums mentioned in paragraphs (b) and (c) of that subsection, to prices.
- (5) The reference in section 126(5) of the principal Act to the date on which the provision fixing the current amount of a sum came into force shall be construed—
- (a) in relation to any increase of the sums mentioned in paragraph (b) or (c) of subsection (1) above, as a reference to the date on which the last order made by virtue of that paragraph came into force or, if no such order has been made, to the beginning of the second tax year for which lower and upper earnings limits are specified under section 1 above;
- (b) in relation to any increase in the sums mentioned in paragraph (d) of that subsection, as a reference to the date on which the provision fixing the current amount of the sum specified in section 6(1)(a) above came into force.
Power to modify provisions about graduated retirement benefit
24
- (1) So long as sections 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975, regulations may make provision—
- (a) for applying the provisions of sections 124 to 126 of the principal Act to the amount of graduated retirement benefit payable for each unit of graduated contributions and to increases of such benefit under any provisions made by virtue of paragraph (b) below;
- (b) for replacing section 36(4) of the National Insurance Act 1965 (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of paragraphs 1 to 3 of Schedule 1 to this Act;
- (c) for extending section 37 of that Act (increase of woman's retirement pension by reference to her late husband's graduated retirement benefit) to men and their late wives.
- (2) This section is without prejudice to any power to modify the said sections 36 and 37 conferred by Schedule 3 to the said Act of 1975.
Simultaneous entitlement to more than one pension
25
- (1) Where under Part II of the principal Act (whether Chapter I or Chapter II) a person would, but for section 27(6) of that Act, be entitled to more than one retirement pension,
he may give notice in writing to the Secretary of State from time to time stating which of the pensions he wishes to receive; and that pension shall then be the one to which he is entitled in respect of any week commencing after the date of the notice.
- (2) If no such notice is given, the person shall be entitled (whichever pension he may have claimed) to whichever one is from time to time the most favourable to him.
Part III — Contracting-Out
Preliminary
Contracting-out of full contributions and benefits
26
Contracted-out rates of contributions and benefits
Contracted-out rates of Class 1 contributions
27
Review and alteration of contracted-out rates of Class 1 contributions
28
Contracted-out rates of benefit
29
Arrangements for contracting-out
Contracted-out employment
30
Contracting-out certificates
31
Contracted-out schemes
32
Requirements for contracting-out
Requisite benefit for earner
33
Annual rate of earner's pension
34
Earner's guaranteed minimum
35
Requisite benefit for widow
36
Earner's salary as factor of widow's pension
37
Transfer of accrued rights
38
Commutation, surrender and forfeiture
39
Financing and assurance of benefits
40
Sufficiency of resources
41
State scheme premiums
Premium on termination of contracted-out employment
42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Premium under section 42: additional provisions
43
Premium on termination of contracted-out scheme
44
Premium where guaranteed minimum pension excluded from full revaluation
45
Provisions as to actuarial tables
46
Deduction of premium from refund of contributions
47
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary
Guaranteed minimum pensions to be inalienable
48
Supervision of schemes which have ceased to be contracted-out
49
Alteration of rules of contracted-out schemes
50
Information as to guaranteed minimum pensions
51
Contracting-out regulations
52
Part IV — Occupational Pensions
Equal access to occupational pension schemes
Equal access requirements
53
Duty to bring schemes into conformity with equal access requirements
54
Determination of questions whether scheme conforms with equal access requirements
55
Modification of schemes to secure conformity
56
Other provisions
Disclosure of information by Occupational Pensions Board
57
Priority in bankruptcy etc.
58
Increase of official pensions
59
- (1) Where by virtue of section 151 of the Administration Act a direction is given that the sums mentioned in section 150(1)(c) of that Act are to be increased by a specified percentage the Minister for the Civil Service shall by order provide that the annual rate of an official pension may, if a qualifying condition is satisfied or the pension is a derivative or substituted pension or a relevant injury pension, be increased in respect of any period beginning on or after the date on which the direction takes effect—
- (a) if the pension began before the beginning of the base period for that direction, by the same percentage as that specified in the direction;
- (b) if the pension began during the base period, by that percentage multiplied byA/B where A is the number of complete months in the period between the beginning of the pension and the end of the base period and B is the number of complete months in the base period.
- (2) Where an order is made under this section in consequence of any such direction as aforesaid the order shall, in addition to the provision required by subsection (1) above, authorise the payment of an increase in respect of any lump sum that becomes payable during the base period for that direction, being an increase equal to the percentage specified in the direction multiplied by
$AB$
where—
- (a) A is the number of complete months in the period between the beginning date for the lump sum (or, if later, the date from which it was last authorised to be increased by an order under this section) and the date on which it becomes payable; and
- (b) B is the number of complete months in that base period.
- (3) In the case of the first order made under this section in consequence of any such direction as aforesaid, subsection (1) above shall have effect as if the increase required to be authorised in the case of any pension (whether beginning before or during the base period) were an increase equal to the percentage specified in the direction multiplied by
$AB$
where—
- (a) A is the number of complete months in the period between the beginning of the pension (or, if later, the date from which it was last authorised to be increased by an order under section 2 of the Pensions (Increase) Act 1971) and the end of the base period for that direction; and
- (b) B is the number of complete months in that base period.
- (4) In the case of the first order so made under this section, subsection (2) above shall have effect as if—
- (a) for the reference to any lump sum that becomes payable during the base period there were substituted a reference to any lump sum that becomes or has become payable before the end of the base period but after the date from which official pensions were last increased by an order under section 2 of the Pensions (Increase) Act 1971; and
- (b) the reference in paragraph (a) of the subsection to the date from which the lump sum was last authorised to be increased were a reference to the date specified in paragraph (a) above.
- (5) The increases in the rate of a pension that may be provided for by an order under this section are to be calculated by reference to the basic rate of the pension as authorised to be increased by section 1 of the said Act of 1971 or by any order under section 2 of that Act or this section; but where—
- (a) a person is entitled to a guaranteed minimum pension when an order under this section comes into force; and
- (b) entitlement to that guaranteed minimum pension arises from an employment from which (either directly or by virtue of the payment of a transfer credit . . . ) entitlement to the official pension also arises;
the amount by reference to which any increase authorised by that or any subsequent order is to be calculated shall be reduced by an amount equal to the rate of the guaranteed minimum pension.
- (5ZA) In the application of subsection (5) above in relation to a widow’s or widower’s pension in a case where the pensioner becomes entitled on the death of the deceased spouse to such a guaranteed minimum pension as is there mentioned.
- (a) the pensioner shall be treated as having been entitled to that guaranteed minimum pension at all times during the period beginning with the date on which the deceased spouse became entitled to a guaranteed minimum pension and ending with the date of the death;
- (b) the rate of the guaranteed minimum pension to which the pensioner is treated as so entitled at any time during that period shall be taken to be one half of the rate of the deceased spouse’s guaranteed minimum pension at that time; and
- (c) the amount by reference to which any increase in the widow’s or widower’s pension is to be calculated shall, subject to any directions under section 59A below (whether made before or after the coming into force of this subsection), be accordingly reduced under that subsection by an amount equal to the rate, as determined under paragraph (b) above, of the guaranteed minimum pension to which the pensioner is treated as entitled;
but this subsection does not apply to a widow’s or widower’s pension in respect of any service of the deceased spouse if the deceased spouse became payable before the coming into force of this subsection.
- (5A) Nothing in section 110(2) or (3) of, or paragraph 10 of Schedule 6 to, the Pension Schemes Act 1993 authorises any deduction from an increase in the rate of an official pension under this section.
- (6) Any order under this section shall be made by statutory instrument and shall be laid before Parliament after being made.
- (7) In this section—
- “base period”, in relation to any such direction as is mentioned in subsection (1) above, means the period ending with the coming into force of that direction and beginning with the coming into force of the last previous such direction or, if there was none, with 13th November 1978 (date of the relevant order under section 124 of the principal Act, increasing rates of benefit);
- “beginning date”, in relation to a lump sum, shall be construed in accordance with sections 8(2) and 9(2)(a) of the said Act of 1971;
- “employment”, “guaranteed minimum pension” and “transfer credit” have the same meaning as in section 181(1) of the Pension Schemes Act 1993
- “lump sum” includes an instalment of a lump sum;
- “widower’s pension” means a pension payable in respect of the services of the pensioner’s deceased wife
and this section and section 59A of this Act and the said Act of 1971 shall have effect as if this section and section 59A of this Act were contained in Part I of that Act.
- (8) Where, for the purposes of this section, it is necessary to calculate the number of complete months in any period an incomplete month shall be treated as a complete month if it consists of at least 16 days.
Part V — General
Determination of questions
60
Consultation about regulations
61
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other provisions about regulations and orders
62
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) A statutory instrument—
- (a) which contains (whether alone or with other provisions) any order or regulations made under this Act by the Secretary of State, other than an order which, under any provision of this Act, is required to be laid before Parliament after being made; and
- (b) which is not subject to any requirement that a draft of the instrument shall be laid before and approved by a resolution of each house of Parliament,
shall be subject to anullment in pursuance of a resolution of either House of Parliament.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transitional provisions
63
- (1) Regulations may make provision for any transitional matter connected with the coming into force of this Act.
- (2) Without prejudice to the generality of subsection (1) above, regulations may in particular—
- (a) make provision whereby a contribution paid or credited before (or in respect of a period before) commencement is treated, for the purposes of entitlement to or the calculation of any benefit, as having been paid or credited at a specified time or in respect of earnings of a specified amount;
- (b) make provision whereby a person who has satisfied any contribution condition before commencement is treated as having satisfied any contribution condition having effect by virtue of this Act;
- (c) modify any contribution condition in cases where the period in relation to which it is to be satisfied begins before and ends after commencement;
- (d) modify any provision of this Act in relation to persons who have attained the age of 16 before commencement;
- (e) make provision with respect to the operation of Schedule 1 to this Act in relation to persons who have attained pensionable age before commencement but have not then retired from regular employment;
- (f) make provision for effecting orderly transition between Part III of the National Insurance Act 1965 and Part III of this Act, including provision modifying for that purpose any provision of those Parts;
- (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (h) make provision for the preservation of rights under any provision repealed or modified by this Act or otherwise for securing continuity between any such provision and any provision of this Act.
- (3) In subsection (2) above “commencement” means the time of the coming into force of any provision of this Act specified in the regulations in question.
Expenses and receipts
64
- (1) There shall be paid out of moneys provided by Parliament—
- (a) any expenses of the Secretary of State or any other government department under this Act;
- (b) any increase attributable to this Act in the sums falling to be paid out of moneys so provided under any other Act.
- (2) Section 165(5) of the Administration Act (reimbursement of expenses out of the National Insurance Fund) shall have effect in relation to the expenses mentioned in paragraph (a) of subsection (1) above as it has effect in relation to the expenses mentioned in section 163(2)(a) of that Act; . . .
- (3) Any contributions equivalent premium received by the Secretary of State under this Act shall be paid by him into the National Insurance Fund.
Amendments of enactments; repeals
65
- (1) The enactments mentioned in Part I of Schedule 4 to this Act shall have effect with the amendments there specified, being amendments consequential on the provisions of this Act and otherwise required in connection with those provisions.
- (2) The enactments mentioned in Part II of Schedule 4 to this Act shall have effect, and be deemed always to have had effect, with the amendments there specified, being amendments required for the correction in certain minor respects of the social security consolidation Acts passed in March 1975; and paragraph 1 of Schedule 5 to the Social Security Benefits Act 1975 (commencement orders) shall be deemed not to have been repealed.
- (3) The enactments mentioned in Schedule 5 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) The Secretary of State may, with the consent of the Minister for the Civil Service, make payments to the chairman and members of the Reserve Pension Board in consequence of its abolition by this Act.
Interpretation
66
Commencement
67
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short title, citation and extent
68
- (1) This Act may be cited as the Social Security Pensions Act 1975.
- (2) The Social Security Act 1975 and this Act may be cited together as the Social Security Acts 1975.
- (3) The following provisions of this Act have the same extent as the Pensions (Increase) Act 1971—
- (a) sections 59 and 59A;
- (b) paragraph 18 of Schedule 4;
- (c) Schedule 5, so far as it repeals provisions of that Act.
- (4) . . . this Act extends to Northern Ireland so far as it—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) repeals Part III and section 89(3)(c) and (4) of that Act, and Schedules 18 to 20 to that Act;
- (d) by section 65(2) and Part II of Schedule 4 amends the Social Security (Northern Ireland) Act 1975 and the Social Security (Consequential Provisions) Act 1975 and reinstates paragraph 1 of Schedule 5 to the Social Security Benefits Act 1975;
- (e) repeals paragraphs 47 and (in part) 58 of Schedule 2 to the Social Security (Consequential Provisions) Act 1975;
- (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (h) repeals provisions of the Public Records Act 1958, the Superannuation Act 1972, the Parliamentary and other Pensions Act 1972, the Pensions (Increase) Act 1974 and the House of Commons Disqualification Act 1975;
but subject to the foregoing provisions of this subsection and to subsection (3) above, this Act does not extend to Northern Ireland.
SCHEDULE 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Increase of pension where pensioner defers retirement
1
Where a person defers his retirement from regular employment after attaining pensionable age, the rate of his Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 2 below, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
2
- (1) Subject to paragraph 3 below, a person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) In this Schedule—
- (a) " incremental period " means any period of six consecutive days, excluding Sunday (Monday therefore being treated as the next consecutive day following Saturday); and
- (b) " period of deferment", in relation to any person, means the period beginning with the day on which he attains pensionable age and ending with the day before that of his retirement.
- (3) Subject to paragraph 3 below, the amount of the increment for any such incremental period shall be 1/8th per cent, of the weekly rate of the Category A or Category B retirement pension to which that person would have been entitled for the period if he had retired on attaining pensionable age.
- (4) For the purposes of sub-paragraph (3) above the weekly rate of the pension for any period shall be taken to be the rate that would have applied on the last day of that period, including any increase under section 28(7) of the principal Act (invalidity) and any increase under paragraph 4 below but not any increase under section 41, 45 or 46 of the principal Act (child and adult dependants) or any graduated retirement benefit.
- (5) Where one or more orders have come into force under section 124 of the principal Act (increases in rates of benefit) during the period of deferment the rate for any incremental period shall be determined under sub-paragraph (4) above as if the order or orders had come into force before the beginning of the period of deferment.
3
Regulations may provide that a day shall be treated in relation to any person or his pension as not being a day of increment and—
- (a) if any incremental period in that person's period of deferment consists wholly of days that fall to be so treated in relation to him or his pension, he shall not be entitled to any increment for that incremental period under sub-paragraph (1) of paragraph 2 above ;
- (b) if any such incremental period contains one or more such days, the amount of the increment for the period under sub-paragraph (3) of that paragraph shall be proportionately reduced.
Increase of pension where pensioner's deceased spouse has deferred retirement
4
- (1) Where a woman is entitled to a Category A or Category B retirement pension and—
- (a) she has had a husband and he has died, and she was married to him when he died ; and
- (b) the husband either—
- (i) was entitled to a Category A or Category B retirement pension with an increase under this Schedule ; or
- (ii) would have been so entitled if he had retired on the date of his death,
the rate of her pension shall be increased by an amount equal to the increase to which he was or would have been entitled.
- (2) Where a man is entitled to a Category A or Category B retirement pension and—
- (a) he has had a wife and she has died, and he was married to her when she died ; and
- (b) he was over pensionable age when she died ; and
- (c) the wife either—
- (i) was entitled to a Category A or Category B retirement pension with an increase under this Schedule ; or
- (ii) would have been so entitled if she had retired on the date of her death,
the rate of his pension shall be increased by an amount equal to the increase to which she was or would have been entitled.
Married women
5
- (1) For the purposes of paragraphs 1 to 3 above in their application to a Category B retirement pension to which a married woman is entitled by virtue of her husband's contributions, a married woman who retires (or is deemed by virtue of section 27(5) of the principal Act to retire) before her husband shall be treated as deferring her retirement until he retires and her period of deferment shall accordingly be treated as ending with the day before that of his retirement.
- (2) References in sub-paragraph (1) above to the retirement of a woman's husband shall, where the marriage is terminated before he retires, be construed as references to the termination of the marriage.
- (3) In the case of—
- (a) a Category B retirement pension to which a married woman is entitled by virtue of her husband's contributions ; or
- (b) a married woman's Category A retirement pension with an increase under section 10(2) of this Act attributable to her husband's contributions,
the reference in paragraph 2(3) above to the pension to which a person would have been entitled if he had retired on attaining pensionable age shall be construed as a reference to the pension to which she would have been entitled if she and her husband had so retired.
- (4) Paragraph 4(2)(c) above shall not apply to a Category B retirement pension to which the wife was or would have been entitled by virtue of the man's contributions ; and where the Category A retirement pension to which the wife was or would have been entitled includes an increase under section 10(2) of this Act attributable to his contributions, the increase to which he is entitled under that paragraph shall be calculated as if there had been no increase under that section.
SCHEDULE 2
General regulations
1
In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which such employments are or have been contracted-out, provision may be made by regulations—
- (a) for treating an earner’s employment, where it ends before a person succeeds to the business of the earner’s employer, as having been employment under the employer’s successor;
- (b) for disregarding changes in an earner’s employment due to the death of an employer or other cause, or any cesser of contracted-out employment so due, or for treating employment under one employer as a continuation of that under another and treating any contracting-out certificate issued to, or election made by, the former employer as issued to or made by the latter;
- (c) for disregarding temporary interruptions in an earner’s employment or contracted-out employment, and for treating the employment in either case as continuing during the interruption; and
- (d) generally as to the circumstances in which an earner’s employment is or is not to be treated as having begun, or as having come to an end;
and references in this paragraph to an earner’s employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.
2
Regulations may enable the Occupational Pensions Board to determine, in prescribed circumstances, that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date earlier than would otherwise be the case, not being, in the case of an earner within the scope of the determination, a date earlier than that on which his relevant employment began or a contracting-out certificate was issued in respect of it, whichever is the later.
3
Provision may be made by regulations for requiring an employer to give notice to the Secretary of State when an earner’s employment becomes or ceases to be contracted-out employment and when an earner’s employment in contracted-out employment begins or ends.
Requisite benefits
4
Modification of Part III in certain cases
5
- (1) Regulations may modify the provisions of Part III of this Act in their application to cases in which a person is employed at the same time in two or more employments (whether or not under the same employer), being employments of which at least one is contracted-out employment but which are not all contracted-out employments, with a view to enabling the employments to be treated either separately or together for the purposes of that Part of this Act.
- (2) Regulations may modify the provisions of Part III of this Act in their application to cases in which—
- (a) any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits;
- (b) earners qualify for the benefits of a scheme by reference not only to service in contracted-out employment but also to service in the same or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment;
and regulations under this paragraph may include provision for securing that in such cases an earner’s employment does not cease to be contracted-out employment only because his service for the time being does not qualify him for the requisite benefits.
State scheme premiums
6
- (1) Regulations may make provision for requiring persons to furnish the Secretary of State or the Occupational Pensions Board with such information as he or the Board may require for the purposes of sections 42 to 50 of this Act.
- (2) In relation to employed earners who, in any period of service in contracted-out employment—
- (a) have been paid earnings in any income tax week by more than one person in respect of different employments; or
- (b) have worked under the general control or management of a person other than their immediate employer,
and in relation to any other case for which it appears to the Secretary of State that such provision is needed, regulations may provide that for the purposes of sections 42 to 45 of this Act the prescribed person shall be treated as the employer of any earners.
- (3) Regulations may, in relation to state scheme premiums, provide—
- (a) for dispensing with the payment of a premium where its amount would be inconsiderable;
- (b) for treating a premium payable in respect of any person as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, that person;
- (bb) for treating part of a premium payable in prescribed circumstances in respect of a person as actually paid and for modifying Part III of this Act in relation to a case in which such a part is so treated;
- (c) for treating a premium wrongly paid, or paid as to the wrong amount, as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of The Contributions and Benefits Act;
- (d) for the return of premiums paid in error or, in prescribed circumstances, of premiums as to which the Secretary of State is satisfied that they ought to be repaid;
- (e) for the Secretary of State, 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;
- (f) for any other matters incidental to the payment, collection or return of premiums.
and the Secretary of State may accept payments in connection with a case in which a premium or part of it is treated as actually paid and shall pay into the National Insurance Fund any sums received by him by way of such payments
- (4) Without prejudice to sub-paragraph (3) above, regulations may provide—
- (a) that for the purpose of extinguishing accrued rights to guaranteed minimum pensions and rights to receive such pensions or, in the case of a contracted-out protected rights premium, for the purpose of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is entitled, a state scheme premium is to be treated as actually paid on a date determined under the regulations;
- (b) for disregarding the effect of regulations made by virtue of paragraph (a) of this sub-paragraph in a case where the premium in question is not paid on or before the date when it becomes payable or such later date as may be determined under the regulations; and
- (c) for obtaining repayment of benefits paid by virtue of regulations so made in a case where the effect of the regulations is to be disregarded, and, where the repayment is obtained from assets of the relevant scheme, for reducing the sums payable under the scheme to the beneficiary by the amount of the repayment.
- (a) that for the purpose of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled, a personal pension protected rights premium is to be treated as actually paid on a date determined under the regulations;
Centralised schemes
7
- (1) Regulations may modify sections 31 to 49 of this Act in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.
- (2) Regulations under this paragraph may provide—
- (a) for the trustees or managers of the scheme instead of the employer to be subject to the liabilities imposed by sections 42 to 45 of this Act;
- (b) for the adjustment (whether as a consequence of any provision made under paragraph (a) above or otherwise) of rights and liabilities as between employers, earners and the trustees or managers.
Special provisions for certain public service pension schemes
8
- (1) In relation to employments of any class to which this paragraph applies, the Secretary of State may by regulations—
- (a) direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by him instead of by the employer;
- (b) make provision for other things which by or under Part III of this Act are required or authorised to be done by or to an employer to be done instead by or to the Secretary of State;
- (c) make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;
- (d) make provision for the recovery by the Secretary of State of any state scheme premium from any person where it has been paid by the Secretary of State instead of by that person.
- (2) Before making any regulations under this paragraph the Secretary of State shall consult with such bodies concerned with employments of the class in question as appear to him fairly to represent the interests of the employers and earners in those employments.
- (3) Subject to sub-paragraphs (4) and (5) below, the employments in which an earner’s service qualifies him for benefit under any of the following enactments shall constitute a class to which this paragraph applies—
- Section 26 of the Fire Service Act 1947;
- the Police Pensions Act 1976;
- Sections 7 to 10 of the Superannuation Act 1972.
- (4) Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (3) above but for rules having effect under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948 (persons transferring to and from certain employments), the employment shall be treated as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.
- (5) Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (3) above, that provision shall be deemed to be included among the enactments so specified.
Incidental matters
9
Regulations may make provision for any incidental matters connected with the provisions of Part III of this Act in relation to any employment which is, has been or may become contracted-out employment and for any incidental matters otherwise connected with the provisions of that Part or this Schedule.
SCHEDULE 3
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 contracted-out scheme, being contributions payable—
- (a) in the period of twelve months immediately preceding the relevant date; and
- (b) in respect of earners in contracted-out employment by reference to the scheme towards the provision for those earners of guaranteed minimum pensions under the scheme.
- (1A) This Schedule applies to any sum owed on account of an employer’s minimum payments to a contracted-out scheme falling to be made in the period of twelve months immediately preceding the relevant date.
- (2) In so far as contributions or payments cannot from the terms of the scheme be identified as falling within sub-paragraph (1) or (1A) above, the amount of the debt having priority by virtue of that sub-paragraph shall be deemed , in a case where the relevant event took place before the day of the passing of the Social Security Act 1985, to be an amount equal to—
- (a) 7 per cent. of the total reckonable earnings paid or payable, in the period of twelve months referred to in that sub-paragraph, to or for the benefit of non-contributing earners; or
- (b) 4·5 per cent. of the total reckonable earnings paid or payable in that period to or for the benefit of contributing earners.
and shall be deemed, in any other case, to be an amount equal to—
- (i) 4.8 per cent. of the total reckonable earnings mentioned in paragraph (a) above; and
- (ii) 3.0 per cent. of the total reckonable earnings mentioned in paragraph (b) above; and
- (3) For the purposes of sub-paragraph (2) above—
- (a) the earnings to be taken into account as reckonable earnings are those paid or payable to or for the benefit of earners in contracted-out employment (by reference to the scheme) in the whole or any part of the said period of twelve months; and
- (b) earners are to be identified as contributing or non-contributing in relation to service of theirs in contracted-out employment 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.
- (4) In this paragraph “employer” shall be construed in accordance with regulations made under section 66(3) of this Act and “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 current lower earnings limit but not the current upper earnings limit.
State scheme premiums
3
- (1) This Schedule applies to any sum owed on account of a state scheme premium payable at any time before, or in consequence of, a person going into liquidation or being adjudged bankruptthe sequestration of a debtor’s estateor (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
- (c) the taking of possession by debenture-holders (so secured) as mentioned in section 196 of the Companies Act 1985.
- (2) Where any such premium is payable in respect of a period of service of more than twelve 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 twelve 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 47 of this Act or under any provision made by the relevant scheme for the purposes of that section or otherwise,
that other person shall be liable for any part of the premium for the time being unpaid; but so that no person shall be liable by virtue of this sub-paragraph for an amount in excess of the sum which might thereunder be 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 this sub-paragraph.
- (4) The payment under sub-paragraph (3) above 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) above.
Interpretation
4
Section 196(3) of the Companies Act 1985 and section 387 of Insolvency Act 1986 apply as regards the meaning in this Schedule of the expression “the relevant date”In this Schedule “the relevant date” has the same meaning as in Part I of Schedule 3 to the Bankruptcy (Scotland) Act 1985; and references to a contracted-out scheme, contracted-out employment and a state scheme premium include references to a contracted-out scheme, contracted-out employment and a state scheme premium within the meaning of any provisions in force in Northern Ireland and corresponding to the provisions of this Act.
SCHEDULE 4
PART I — CONSEQUENTIAL AND OTHER AMENDMENTS
The Bankruptcy (Scotland) Act 1913
1
In section 118(1) of the Bankruptcy (Scotland) Act 1913 for paragraphs (f) and (g) there shall be substituted—
(f) all the debts specified in section 153(2) of the Social Security Act 1975, Schedule 3 to the Social Security Pensions Act 1975 and any corresponding provisions in force in Northern Ireland
The Bankruptcy Act 1914
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Companies Act 1948
3
In section 319(1)(e) of the Companies Act 1948 for the words from “all the debts” onwards, there shall be substituted the words “all the debts specified in section 153(2) of the Social Security Act 1975, Schedule 3 to the Social Security Pensions Act 1975 and any corresponding provisions in force in Northern Ireland”.
The Law Reform (Personal Injuries) Act 1948
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Administration of Justice Act 1964
5
In section 17(2)(b) of the Administration of Justice Act 1964 for the words from “together” onwards there shall be substituted the words
together with— (i) secondary class 1 contributions payable in respect of those officers under Part I of the Social Security Act 1975; and (ii) state scheme premiums so payable under Part III of the Social Security Pensions Act 1975
The Family Allowances Act 1965
6
In section 8(3) of the Family Allowances Act 1965 after the words “the Social Security Act 1975” there shall be inserted the words “, the Social Security Pensions Act 1975”.
The Supplementary Benefit Act 1966 (The Ministry of Social Security Act 1966)
7
In section 16(1)(a) of the Supplementary Benefit Act 1966 after the words “the Social Security Act 1975” there shall be inserted the words “or Part II of the Social Security Pensions Act 1975”.
8
In section 26(4) of that Act after the words “Part II of the Social Security Act 1975” there shall be inserted the words “or Part II of the Social Security Pensions Act 1975”.
9
In paragraph 24 of Schedule 2 to that Act—
- (a) after sub-paragraph (2)(d) there shall be inserted—
(e) any guaranteed minimum pension within the meaning of the Social Security Pensions Act 1975
- (b) in sub-paragraph (3) after the words “the Social Security Act 1973” there shall be inserted the words “or Part II of the Social Security Pensions Act 1975”;
- (c) In sub-paragraphs (4) and (5) for the words “the rate specified in Part I of Schedule 4 to the Social Security Act 1975 for a widow’s pension under that Act” there shall be substituted the words “the sum specified in section 6(1)(a) of the Social Security Pensions Act 1975”.
The Agriculture Act 1967
10
In section 67(3)(e) of the Agriculture Act 1967 after the words “Part II of the Social Security Act 1975” there shall be inserted the words “or Part II of the Social Security Pensions Act 1975”
The Rent Act 1968
11
In section 40(3)(a) of the Rent Act 1968 for the words “Part III of the Social Security Act 1973” there shall be substituted the words “Part III of the Social Security Pensions Act 1975”
The Income and Corporation Taxes Act 1970
12
In section 8(2)(b) of the Income and Corporation Taxes Act 1970 after the words “those Acts” there shall be inserted the words “or the Social Security Pensions Act 1975 or under any provisions in force in Northern Ireland and corresponding to the last-mentioned Act.”
The Administration of Justice Act 1970
13
In Schedule 4 to the Administration of Justice Act 1970 for paragraph 3 there shall be substituted—
(3) State scheme premiums under Part III of the Social Security Pensions Act 1975.
The Family Income Supplements Act 1970
14
In section 8(4) of the Family Income Supplements Act 1970 for the words “the Social Security Act 1975” there shall be substituted the words “the Social Security Acts 1975”.
The Attachment of Earnings Act 1971
15
In section 24(2) of the Attachment of Earnings Act 1971 after paragraph (e) there shall be inserted—
(f) guaranteed minimum pension within the meaning of the Social Security Pensions Act 1975.
16
In Schedule 2 to that Act for paragraph 3 there shall be substituted—
(3) State scheme premiums under Part III of the Social Security Pensions Act 1975.
17
In Schedule 4 to that Act for the words “The Social Security Act 1975 (c. 14)” there shall be substituted the words “The Social Security Acts 1975 (cc. 14 and 60)”.
The Pensions (Increase) Act 1971
18
In section 5(3) of the Pensions (Increase) Act 1971 for the words “in relation to a particular review under section 2 above” there shall be substituted the words “for any particular purpose”.
19
In section 15(4) of that Act for the words “section 1 or 2 above” there shall be substituted the words “section 1 above or section 59 of the Social Security Pensions Act 1975”.
The Finance Act 1971
20
In paragraph 1(b) of Schedule 4 to the Finance Act 1971 for the words following “benefit under” there shall be substituted—
(i) the Social Security Act 1975, (ii) the Social Security Pensions Act 1975, (iii) the Social Security (Northern Ireland) Act 1975, or (iv) any provisions in force in Northern Ireland and corresponding to provisions of the Social Security Pensions Act 1975, which is payable to the wife otherwise than by virtue (wholly or partly) of her own contributions.
The Housing (Financial Provisions) (Scotland) Act 1972
21
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Housing Finance Act 1972
22
In Schedule 3 to the Housing Finance Act 1972, in paragraph 9(2)(j) for the words “the rate specified in Schedule 4 to the Social Security Act 1975 for a widow’s pension under that Act” there shall be substituted the words “the sum specified in section 6(1)(a) of the Social Security Pensions Act 1975.”
The Social Security Act 1973
23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
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25
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26
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27
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28
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29
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30
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31
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32
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33
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The Employment and Training Act 1973
34
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The National Insurance Act 1974
35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Security Act 1975
36
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37
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38
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39
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40
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41
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42
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43
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44
In section 29(7) of that Act in paragraph (a)(i) the word “lower” shall be omitted and in paragraphs (a)(ii) and (b) for the words “at the higher rate so specified” there shall be substituted the words “at the rate specified in section 7 of the Pensions Act”.
45
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
48
In section 42(3) of that Act after the words “Category A” there shall be inserted “, B”.
49
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51
In section 125(1) of that Act, for paragraph (a) there shall be substituted—
(a) Parts I, IV and V of Schedule 4 to this Act and paragraphs 1 to 3, 4 and 5 of Part III; and
52
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53
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54
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55
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56
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57
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58
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59
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60
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61
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62
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63
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64
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Security (Consequential Provisions) Act 1975
65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II — MINOR CORRECTIONS OF 1975 CONSOLIDATION ACTS
The Social Security Act 1975
66
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67
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Security (Northern Ireland) Act 1975
68
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69
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70
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Security (Consequential Provisions) Act 1975
71
In Schedule 3 to the Social Security (Consequential Provisions) Act 1975—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) in paragraph 31, there shall be inserted at the end of the Table—
| “ The words from “by statutory instrument” onwards (in paragraph 30(2)). ” | “ The words “by statutory rule for the purposes of the Statutory Rules Act (Northern Ireland) 1958; and any statutory rule containing any such regulations shall be laid before the Northern Ireland Assembly after being made.” |
|---|---|
SCHEDULE 5
Increase of official pensions.
6–10
12–16A
18–21
23–25
29A
29B
29C
37A
Protection of pensions
41A
41B
41C
41D
41E
44ZA
44A
51A
The revaluation percentage
52A
52B
Extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts
52C
52D
Information about and registration of occupational pension schemes
56A
56B–56D
56E
56F–56J
56K
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56L
56M
Auditors
56P
57A
57B
57C
57D
58A
58B
Modification of effect of section 59(5).
59A
- (1) This section applies where the amount by reference to which an increase in an official pension is to be calculated would, but for the provisions of this section, be reduced under section 59(5) of this Act by an amount equal to the rate of a guaranteed minimum pension.
- (2) The Minister for the Civil Service may direct that in such cases or classes of case as may be specified in the direction—
- (a) no such reduction shall be made; or
- (b) the reduction shall be of an amount less than the rate of the guaranteed minimum pension;
and in any case to which such a direction applies the increase shall, in respect of such period or periods as may be specified in the direction, be calculated in accordance with the direction, notwithstanding section 59(5).
- (2A) Where in any tax year as defined in section 181(1) of the Pension Schemes Act 1993—
- (a) an increase is calculated in accordance with a direction under this section; and
- (b) the amount by reference to which the increase is calculated, or any part of it, is increased in that tax year under section 109 of the Pension Schemes Act 1993,
the increase calculated in accordance with the direction shall be reduced by the amount of the increase under that section.
- (3) A direction under this section may provide that where it has applied in any case and ceases to apply in that case, the rate of the official pension for any period following the date on which the direction ceases to apply shall, in such circumstances as may be specified in the direction, be calculated as if the direction had never applied.
- (4) A direction under this section may provide that the rate of an official pension shall, in such circumstances as may be specified in the direction, be calculated as if the direction had been in force at all times during such period as may be so specified.
- (5) A direction made under subsection (2) above may be varied or revoked by a subsequent direction.
Part IVA — The Pensions Ombudsman
Consultation about regulations.
59B
59C
59D
59E
59F
59G
59H
59J
59K
60ZA
60ZB
60ZC
60ZD
60ZE
60ZF
60A
60B
61A
61B
- (1) Powers under this Act to make regulations or orders, . . ., are excercisable by statutory instrument.
- (2) Except in so far as this Act otherwise provides any power conferred thereby to make regulations or an order 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 exemptions, 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 powers to make regulations or an order for the purposes of any one provision of this Act are without prejudice to powers to make regulations or an order for the purposes of any other provision.
- (3) Without prejudice to any specific provision in this Act, a power conferred by this Act to make regulations or an order includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.
- (4) Without prejudice to any specific provisions in this Act, a power conferred by this Act to make regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter.
- (5) A power conferred on the Secretary of State to make any regulations or order, 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.
SCHEDULE 1A
Part I — Revaluation of Pensions
1
- (1) This Part of this Schedule applies to any member of an occupational pension scheme whose pensionable service terminates after the commencement of this schedule if—
- (a) it terminates before normal pension age; and
- (b) on the date when it terminates—
- (i) he has accrued rights to benefit under the scheme; . . .
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) In this Part of this Schedule “the revaluation condition” means—
- (a) in relation to benefit payable to the member, that, subject to subparagraph (3) below, there are 365 days or more in the period of which the first day is the day after the date when his pensionable service terminates and the last is the day on which he attains normal pension age;
- (b) in relation to benefit payable to any other person in respect of the member, that, subject to sub-paragraph (3) below, there are 365 days or more in the period mentioned in paragraph (a) above and the member dies after attaining normal pension age.
- (3) For the purpose of calculating the number of days in the period mentioned in sub-paragraph (2) above, any day which is 29th February shall be disregarded.
- (4) For the purposes of this Part of this Schedule “normal pension age” . . . and, subject to paragraph 2(3) below, “pensionable service” are to be construed in accordance with Schedule 16 to the Social Security Act 1973.
2
- (1) Subject to the following provisions of this Schedule, if the revaluation condition is satisfied—
- (a) any pension or other retirement benefit payable under the scheme to the member; and
- (b) any pension or other benefit payable under it to any other person in respect of him,
is to be revalued by adding the appropriate amount to the amount that would be payable but for this Schedule or regulations made under it.
- (2) For the purposes of this Schedule “the appropriate amount” is
$ABC(D-E)$
, where—
- (a) A = the revaluation percentage specified in the last period of one year beginning on the date of the commencement of this Part of this Schedule or on an anniversary of that date and ending before the date on which the member attains normal pension age as the revaluation percentage for the period which is of the same length as the number of complete years in the period mentioned in paragraph 1(2)(a) above;
- (b) B = the length of the member’s qualifying pensionable service;
- (c) C = the length of his pensionable service;
- (d) D = the amount of the pension or other benefit—
- (i) which on the date when his pensionable service terminates has accrued to him or to any other person in respect of him; . . .
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ;
- (e) E = any part of the amount mentioned in paragraph (d) above which consists of the member’s or his widow’s guaranteed minimum.
- (3) In sub-paragraph (2)(b) and (c) above—
- “pensionable service” includes any notional pensionable service which is credited to the member by the scheme; and
- “qualifying pensionable service” means—
- (a) where the termination of pensionable service occurs after the coming into force of this paragraph of this definition, the whole of the member’s pensionable service, as defined in this sub-paragraph; and
- (b) in any other case, so much of any such service as falls on or after 1st January 1985.
- (4) For the purposes of sub-paragraph (2)(b) and (c) above, any notional pensionable service which is credited to a member by a scheme shall be taken to have ended immediately before the member’s actual pensionable service began.
- (5) Any rule of a scheme the effect of which is that benefit fails to be revalued by reference to any period is to be disregarded in making any calculation required by this paragraph.
3
- (1) This paragraph applies to any benefit the rate or amount of which is calculated by reference to the member’s average salary over the period of service on which that benefit is based.
- (2) A benefit to which this paragraph applies is referred to in this Schedule as an “average salary benefit”.
- (3) Subject to the following provisions of this Schedule, if the revaluation condition is satisfied, any average salary benefit payable to the member or to any other person in respect of him is to be revalued—
- (a) by revaluing his salaries during the period mentioned in paragraph 1(2)(a) above in any way in which they would have been revalued during it if he had remained in the same pensionable service; or
- (b) by the method specified in paragraph 2 above.
- (4) The method by which a benefit is to be revalued under this paragraph is whichever of the methods mentioned in sub-paragraph (3) above appears to the trustees or managers of the scheme to be appropriate.
- (5) In this paragraph “salaries”means, subject to sub-paragraph (5A) below, the member’s salaries for the period between the date when his pensionable service commenced and the date when it terminated, 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; and those salaries are to be taken for the purposes of this paragraph to include—
- (a) any amount which is attributed to them, otherwise than by virtue of this paragraph, as the result of a revalution 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.
- (5A) Where the member’s pensionable service terminated before the coming into force of this sub-paragraph, sub-paragraph (5) above shall have effect with the substitution for the words from, “means” to “terminated” of the words “means the member’s salaries for the period between 1st January 1985 and the date when his pensionable service terminated”.
- (6) 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.
4
- (1) This paragraph applies to any benefit the rate or amount of which is calculated by reference solely to the member’s length of service.
- (2) A benefit to which this paragraph applies is referred to in this Schedule as a “flat rate benefit”.
- (3) Subject to the following provisions of this Schedule, if the revaluation condition is satisfied, any flat rate benefit payable to the member or to any other person in respect of him is to be revalued—
- (a) by revaluing the benefits which have accrued to him during the period mentioned in paragraph 1(2)(a) above in any way in which they would have been revalued during it if he had remained in the same pensionable service; or
- (b) by the method specified in paragraph 2 above.
- (4) The method by which a benefit is to be revalued under this paragraph is whichever of the methods mentioned in sub-paragraph (3) above appears to the trustees or managers of the scheme to be appropriate.
5
- (1) This paragraph applies to any benefit 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 him and which is not an average salary benefit.
- (2) A benefit to which this paragraph applies is referred to in this Schedule as a “money purchase benefit”.
- (3) In the case of such a benefit, if the revaluation condition is satisfied, the investment yield and any bonuses arising from payments made by or on behalf of a member shall be applied, subject to sub-paragraph (4) below, 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 been terminated.
- (4) The Secretary of State may by regulations authorise trustees and managers of schemes to deduct from any pension or other retirement benefit provided under sub-paragraph (3) above an appropriate amount in respect of the administrative expenses incurred by them in carrying this paragraph into effect.
6
Nothing in paragraph 2, 3, 4 or 5 above is to be construed as requiring the revaluation of any pension or other benefit provided by virtue of paragraph 9(2)(b) of Schedule 16 to the Social Security Act 1973 by way of complete substitute for another pension or benefit.
7
- (1) Subject to sub-paragraph (2) below, this Part of this Schedule overrides any provision of a scheme to the extent that it conflicts with this Part of this Schedule.
- (2) This Part of this Schedule does not override a protected provision of a scheme.
- (3) Subject to sub-paragraph (4) below, in sub-paragraph (2) above “protected provision” has the same meaning as it has in subsection (2) of section 41C above by virtue of subsection (3) of that section.
- (4) In its application to schemes which are not contracted-out section 41C(3) above shall have effect for the purpose of this paragraph as if—
- (a) there were omitted—
- (i) from paragraph (a), sub-paragraph (ii) and the word “or” immediately preceding it;
- (ii) from paragraph (b), the word “and”; . . .
- (iii) from paragraph (c), the words from “authorised” to the end; and
- (iv) from paragraph (e), the words from “as respects” to “guaranteed minimum pension”.
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
If under a scheme—
- (a) the amount of the pension or other benefit for a member or for any other person in respect of him falls to be increased during the period mentioned in paragraph 1(2)(a) above—
- (i) by the percentages specified during that period under section 151(1) of the Administration Act; or
- (ii) under any arrangement which, in the opinion of the Occupational Pensions Board, 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; and
- (b) the increase falls to be determined by reference to an amount from which the guaranteed minimum for a member or his widow has not been deducted,
the fact that the scheme provides as mentioned in sub-paragraph (a) above does not in itself result in conflict with paragraph 2, 3 or 4 above.
9
In making any calculation for the purposes of this Part of this Schedule any commutation, forfeiture or surrender of the whole or part of a pension shall be disregarded.
10
The same money may not be treated as providing both the benefit required by section 41A or 41B above and the increase in benefit required by this Part of this Schedule.
Part II — Transfer Values
11
- (1) This Part of this Schedule applies to any member of an occupational pension scheme whose pensionable service terminates after the commencement of this Part of this Schedule if—
- (a) it terminates at least one year before normal pension age; and
- (b) on the date when it terminates—
- (i) he has accrued rights to benefit under the scheme; . . .
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) For the purposes of this Part of this Schedule . . . , “pensionable service” and “normal pension age” are to be construed in accordance with Schedule 16 to the Social Security Act 1973.
- (3) Any reference to a member in the following provisions of this Part of this Schedule is a reference to a member of an occupational pension scheme to whom this Part of this Schedule applies.
12
- (1) Subject to the following provisions of this Schedule, a member acquires a right, when his pensionable service terminates, to the cash equivalent at the relevant date of any benefits—
- (a) which have accrued to or in respect of him under the applicable rules; . . .
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) In this paragraph “the applicable rules” means—
- (a) the rules of the scheme, except so far as—
- (i) section 41A or 41B above; or
- (ii) Part I of this Schedule,
overrides them; and
- (b) any provision which the rules of the scheme do not contain but which a scheme must contain if it is to conform with the preservation requirements; and
- (c) any provision—
- (i) of section 41A or 41B above; or
- (ii) of Part I of this Schedule,
which overrides any of the rules of the scheme;
- “the relevant date” means , subject to regulations under sub-paragraph (2C) below, the date when the member’s pensionable service terminates or the date of the relevant application, whichever is the later; and
- “the relevant application” means any application which the member has made under paragraph 16 below and which he has not withdrawn.
- (2A) Where a member continues in employment to which a scheme applies after his pensionable service in that employment terminates—
- (a) if regulations so provide, he only acquires a right to the cash equivalent of such part of the benefits specified in sub-paragraph (1) above as may be prescribed; and
- (b) if regulations so provide, he acquires no right to a cash equivalent.
- (2B) Regulations may provide for the purposes of sub-paragraph (2A) above that in prescribed circumstances a number of employments (whether or not consecutive) shall be treated as a single employment.
- (2C) Regulations—
- (a) may provide that a right at the relevant date to the cash equivalent of any part of the benefits specified in sub-paragraph (1) above which but for regulations under the foregoing provisions of this paragraph a member would have on the termination of his pensionable service in an employment to which a scheme applies shall, if his employment terminates at least one year before normal pension age, accrue to him on the date when it terminates and be valued accordingly; and
- (b) may substitute, in relation to any case to which the regulations apply—
- (i) a new definition of the “relevant date” for the definition in sub-paragraph (2) above, and
- (ii) a new definition of “the last option date” for the definition in paragraph 15(2) below.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in sub-paragraph (2) above “the preservation requirements” means the requirements set out in Part I of Schedule 16 to the Social Security Act 1973 as the requirements of Part II of that Act relating to preservation of benefit under occupational pension schemes.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
- (1) A member who acquires a right to a cash equivalent under this Part of this Schedule may only take it by exercising the option conferred by sub-paragraph (2) below.
- (2) Subject to sub-paragraphs (3) and (4) below, the option conferred by this sub-paragraph on any such member is that of requiring the trustees or managers of the scheme of which he is a member to use the cash equivalent to which he has acquired a right in whichever of the ways specified in paragraphs (a), (b) and (c) below he chooses—
- (a) for acquiring transfer credits allowed under the rules of another occupational pension scheme, or for acquiring rights allowed under the rules of a personal pension scheme whose trustees or managers , in either case, are able and willing to accept him and which , in either case, satisfies prescribed requirements;
- (b) except in respect of the cash equivalent of his protected rights, if any, under a scheme which is, or was formerly, a money purchase contracted-out scheme for purchasing from one or more insurance companies such as are mentioned in section 52C (4)(a) above, 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;
- (c) subject to sub-paragraph (3) below, for subscribing to other pension arrangements which satisfy prescribed requirements.
- (2) Subject to sub-paragraphs (3) and (4) below, the option conferred by this sub-paragraph on any such member is that of requiring the trustees or managers of the scheme of which he is a member to use the cash equivalent to which he has acquired a right in whichever of the ways specified in paragraphs (a), (b) and (c) below he chooses—
- (a) for acquiring transfer credits allowed under the rules of an occupational pension scheme, or for acquiring rights allowed under the rules of another personal pension scheme whose trustees or managers, in either case, are able and willing to accept him and which, in either case, satisfies prescribed requirements;
- (c) subject to sub-paragraph (3) below, for subscribing to other pension arrangements which satisfy prescribed requirements.
- (2A) Without prejudice to the generality of sub-paragraph (2) above, the powers conferred by that sub-paragraph include power to provide that a scheme, an annuity or pension arrangements must satisfy requirements of the Inland Revenue.
- (3) Except in such circumstances as may be prescribed sub-paragraph (2) above is to be construed as if paragraph (c) were omitted.
- (4) A member may exercise the option conferred by sub-paragraph (2) above in different ways in relation to different portions of his cash equivalent, but a member who exercises that option must do so in relation to the whole of his cash equivalent or, where sub-paragraph (5) below applies, in relation to the whole of the sum mentioned in sub-paragraph (6) below.
- (5) Where—
- (a) the trustees or managers of an occupational pension scheme which is not a contracted:-out scheme, or of a personal pension scheme which is not an appropriate scheme, or of a self-employed pension arrangement within the meaning of regulation 2D of the Occupational Pension Schemes (Transfer Values) Regulations 1985 or regulation 2A of the Personal Pension Schemes (Transfer Values) Regulations 1987 are able or willing to accept a transfer payment only in respect of a member’s rights other than his accrued rights to guaranteed minimum pensions or his protected rights; and
- (b) the member has not required the trustees or managers of the scheme from which he is being transferred to use that portion of his cash equivalent that represents guaranteed minimum pensions or protected rights in any of the ways specified in sub-paragraph (2) above.
- (6) The sum referred to in sub-paragraph (5) above is the sum equal to the balance of the cash equivalent to which the member would be entitled if sub-paragraph (5) above did not apply, after deduction of an amount sufficient for the trustees or managers of the scheme from which he is being transferred to meet their liability in respect of his and his widow’s guaranteed minimum pensions or his protected rights.
- (5) Where—
- (a) the trustees or managers of an occupational pension scheme which is not a contracted-out scheme, or of a personal pension scheme which is not an appropriate scheme, or of a self-employed pension arrangement within the meaning of regulation 2D of the Occupational Pension Schemes (Transfer Values) Regulations 1985 or regulation 2A of the Personal Pension Schemes (Transfer Values) Regulations 1987 are able or Willing to accept a transfer payment only in respect of a member’s rights other than his protected fights within the meaning given by Schedule 1 to the Social Security Act 1986; and
- (b) the member has not required the trustees or managers of the scheme from which he is being transferred to use that portion of his cash equivalent that represents protected rights within the meaning given by Schedule 1 to te Social Security Act 1986 in either of the ways specified in sub-paragraph (2) above,
- (6) The sum referred to in sub-paragraph (5) above is the sum equal to the balance of the cash equivalent to which the member would be entitled if sub-paragraph (5) above did not apply, after deduction of an amount sufficient for the trustees or managers of the scheme from which he is being transferred to meet their liability in respect of his protected rights within the meaning given by Schedule 1 to the Social Security Act 1986.
14
- (1) Cash equivalents are to be calculated and verified in the prescribed manner.
- (2) The power to make regulations conferred by sub-paragraph (1) above includes power to provide that cash equivalents are to be calculated and verified in such manner as may be approved in particular cases—
- (a) by prescribed persons; or
- (b) by persons with prescribed professional qualifications or experience; or
- (c) by persons approved by the Secretary of State
and power to provide that they shall be calculated and verified in accordance with guidance prepared by a prescribed body.
- (3) Regulations may provide—
- (a) that in calculating cash equivalents 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 paragraph 16 below;
- (ii) in a case where a paragraph 13(5) above applies, of the need to deduct an appropriate amount to provide guaranteed minimum pensions or give effect to protected rights; and
- (ii) in a case where paragraph 13(5) above applies, of the need to deduct an appropriate amount to make provision for protected rights; and
- (b) that in prescribed circumstances a cash equivalent shall be increased or reduced.
- (4) Without prejudice to the generality of sub-paragraph (3) above—
- (a) the circumstances that may be specified by virtue of paragraph (b) of that sub-paragraph include—
- (i) the length of time which elapses between the termination of a member’s pensionable service and his exercise of the option conferred by this Part of this Schedule or regulations under it;
- (ii) failure by the trustees or managers of a scheme to do what is needed to carry out what a member of the scheme requires within six months of the date on which they receive an application from him under paragraph 16 below; and
- (iii) the state of the funding of a scheme; and
- (b) regulations under that sub-paragraph 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.
15
- (1) A member may only exercise the option conferred by paragraph 13 above on or before the last option date.
- (2) In this paragraph “the last option date” means the date which falls—
- (a) one year before the date on which he attains normal pension age, or
- (b) six months after the date when his pensionable service terminates, whichever is the later.
- (3) A member loses the right to any cash equivalent under this Part of this Schedule—
- (a) if his pension or benefit in lieu of a pension or any part of it becomes payable before he attains normal pension age;
- (b) if he fails to exercise the option conferred by paragraph 13 above on or before the last option date; or
- (c) if the scheme is wound up.
16
- (1) A member may only exercise the option conferred by paragraph 13 above by making an application in writing to the trustees or managers of the scheme.
- (2) In any case where—
- (a) a member has exercised that option; 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 any such cases as are mentioned in paragraph 13(5) above, to the extent that an obligation to provide such guaranteed minimum pensions or give effect to such protected rights continues to subsist.
- (2) In any case where—
- (a) a member has exercised that option; 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 any such cases as are mentioned in paragraph 1 3(5) above, to the extent that an obligation to make provision for such protected rights continues to subsist.
- (3) If the trustees or managers of a scheme receive an application under this paragraph, it shall be their duty, subject to the following provisions of this paragraph, to do what is needed to carry out what the member requires—
- (a) within twelve months of the date on which they receive the application; or
- (b) by the date on which the member attains normal pension age, whichever is the earlier.
- (4) If—
- (a) disciplinary proceedings or proceedings before a court have been commenced against a member at any time before the expiry of the period of twelve months beginning with the date when his pensionable service terminates; and
- (b) it appears to the trustees or managers of the scheme of which he is a member 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 widow being forfeited,
it shall be the trustees’ or managers’ duty, subject to the following provisions of this paragraph, to do what is needed to carry out what the member requires before—
- (i) the date before which they would be obliged to do it under sub-paragraph (3) above; or
- (ii) the end of the period of three months after the conclusion of the disciplinary or court proceedings (including any proceedings on appeal),
whichever is the later.
- (5) The Occupational Pensions Board may grant an extension of the period within which the trustees or managers of a scheme are obliged to do what is needed to carry out what a member of the scheme requires—
- (a) in any case where in the opinion of the Board—
- (i) the scheme is being wound up or is about to be wound up;
- (ii) the scheme is ceasing to be a contracted-out scheme;
- (iii) the interests of the members of the scheme generally will be prejudiced if the trustees or managers of the scheme do what is needed to carry out what is required within that period; or
- (iv) the member has not taken all such steps as the trustees or managers can reasonably expect him to take in order to satisfy them of any matter which falls to be established before they can properly carry out what he requires;
- (b) in any case where the provisions of section 49 above apply; and
- (c) in any case where a request for an extension has been made on a ground specified in paragraph (a) or (b) above, and the Board’s consideration of the request cannot be completed before the end of that period.
- (6) A request under sub-paragraph (5) above may only be made by the trustees or managers.
- (7) The Board shall have power, if they are satisfied that there has been a relevant change of circumstances since they granted an extension, or that they granted an extension in ignorance of a material fact or on the basis of a mistake as to a material fact—
- (a) to direct that the extension shall end on a date earlier than that on which it would otherwise have ended; or
- (b) to revoke the grant of the extension.
- (8) An application to the trustees or managers of a scheme under this paragraph 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.
17
- (1) Subject to sub-paragraph (2) below, a member of a scheme may withdraw an application under paragraph 16 above 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 paragraph 13(2)(a), (b) or (c) above.
- (3) A member who withdraws an application may make another.
- (4) A notice to the trustees or managers of a scheme under this paragraph 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.
18
- (1) Subject to sub-paragraph (2) below, this Part of this Schedule overrides any provision of a scheme to the extent that it conflicts with this Part of this Schedule.
- (2) This Part of this Schedule does not override any provision of a scheme to the extent that it deals with priorities on a winding-up.
Part III — SUPPLEMENTARY
19
In making any calculation for the purposes of this Schedule—
- (a) any charge or lien on the whole or part of a pension; and
- (b) any set-off against the whole or part of a pension,
shall be disregarded.
20
- (1) The Secretary of State may by regulations direct that this Schedule shall have effect, in such cases as he may specify in the regulations, subject to such modifications as he may there specify.
- (2) In sub-paragraph (1) above “modification” includes, without prejudice to the generality of that sub-paragraph, addition, omission and amendment.
21
The Occupational Pensions Board may at any time, and shall if requested by the trustees or managers of an occupational pension scheme, advise on any question whether—
- (a) any provision of this Schedule (including, without prejudice to section 20(2) of the Interpretation Act 1978, any such provision as modified by regulations under paragraph 20 above) does or does not override any provision of the scheme;
- (b) any benefit is an average salary benefit, a flat rate benefit or a money purchase benefit.
22
- (1) On an application made to them in respect of an occupational pension scheme (other than a public service pension scheme) by persons competent to make such an application in respect of it, the Occupational Pensions Board shall issue a determination on any such question as is mentioned in paragraph 21 above.
- (2) The persons competent to make an application under this paragraph in respect of a scheme are—
- (a) the persons mentioned in section 41E(2)(a) to (d) above; and
- (b) such other persons as regulations may specify, in relation to any category of schemes into which the scheme falls, as being proper persons to make an application for the purposes of this paragraph in respect of a scheme of that category.
23
It is hereby declared that nothing in the foregoing provisions of this Schedule is to be taken to preclude a scheme from being framed or managed more favourably to beneficiaries than is called for by those provisions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3A
Interpretation
1
In this Schedule—
- “annual rate”, in relation to a pension or the later or earlier service component of a pension, means the annual rate of the pension or component, as previously increased under the rules of the scheme or this Schedule;
- “the appointed day” means the day on which this Schedule and section 58A of this Act come into force;
- “the appropriate percentage”, in relation to an increase in the annual rate of a pension or a component of a pension, means the percentage specified in the last revaluation order made before the increase is to take effect as the revaluation percentage for the last revaluation period of twelve months;
- “earlier service component” means so much (if any) of the annual rate of the pension as is attributable to pensionable service before the appointed day;
- “later service component” means so much (if any) of the annual rate of the pension as is attributable to pensionable service on or after the appointed day;
- “pension”, in relation to a scheme, means any pension which commences or has commenced under the scheme but does not include—a guaranteed minimum pension or any increase in such a pension under section 37A above; orany money purchase benefit;
- “pensionable service” has the meaning given by paragraph 3 of Schedule 16 to the 1973 Act;
- “qualifying scheme” means a scheme to which section 58A of this Act applies;
- “revaluation order”, “revaluation percentage” and “revaluation period” shall be construed in accordance with section 52A above.
Annual increase of later service component
2
- (1) If, apart from this Schedule, the annual rate of a pension under a qualifying scheme would not be increased as mentioned in section 58A(1)(b) of this Act, the annual rate of its later service component shall be increased annually by at least an amount equal to the appropriate percentage of the annual rate of that component as applicable immediately before the increase takes effect.
- (2) The first increase by virtue of this paragraph in the rate of a pension shall take effect not later than the first anniversary of the commencement of the pension and subsequent increases shall take effect at intervals of not more than twelve months thereafter.
- (3) This paragraph is subject to paragraphs 4 to 7 below.
Annual increase of earlier service component where scheme is in surplus
3
- (1) If on any valuation day the value of a qualifying scheme’s assets, as determined in accordance with regulations, exceeds the value of its liabilities, as so determined, the amount of the excess (the “valuation surplus”) shall be applied in accordance with the following provisions of this paragraph in providing for annual increases, up to the aggregate referred to in sub-paragraph (6) below, in the annual rate of the earlier service component of each pension under the scheme that would not, apart from this Schedule, be increased as mentioned in section 58A(1)(b) of this Act.
- (2) The amount of each annual increase to be provided in pursuance of this paragraph in consequence of a valuation surplus shall be an amount equal to the appropriate percentage of the annual rate of the earlier service component of the pension in question as applicable immediately before that annual increase takes effect.
- (3) Except in a case where regulations otherwise provide, the days which are “valuation days” for the purposes of this paragraph are—
- (a) the appointed day; and
- (b) each subsequent day as at which the assets and liabilities of the scheme in question are actuarially valued for any purpose.
- (4) Where, in consequence of a valuation surplus, this paragraph requires provision to be made for annual increases in the annual rate of the earlier service component of a pension, the first of those increases shall take effect not later than the first anniversary of the later of—
- (a) the valuation day as at which the valuation was made which disclosed the valuation surplus; or
- (b) the commencement of the pension;
and subsequent increases shall take effect at intervals of not more than twelve months thereafter.
- (5) In any case where—
- (a) a valuation of the assets and liabilities of a qualifying scheme discloses a valuation surplus, but
- (b) the amount of the surplus is insufficient to provide in full for the annual increases otherwise required by this paragraph in pensions under the scheme,
the valuation surplus shall be applied in providing for the increases so required but only at the percentage rate that would apply year by year in relation to those increases if, for the maximum percentage of 5 per cent. specified in section 52A(9)(a) above, there were substituted such lower percentage as represents the greatest maximum percentage, as determined in accordance with regulations, by reference to which the valuation surplus is sufficient to provide for annual increases in the earlier service component of the pensions in question.
- (6) If a valuation surplus is disclosed on a valuation at any time when either—
- (a) provision has already been made by the scheme for the annual rate of the earlier service component of every such pension as is mentioned in sub-paragraph (1) above to be increased annually in the aggregate by at least the appropriate percentage of that rate, or
- (b) the application of part only of the valuation surplus would be sufficient to secure that result,
this paragraph does not require that valuation surplus or, as the case may be, the remaining part of it, to be applied in the provision of increases under this paragraph.
- (7) the powers conferred by sub-paragraphs (1) and (5) above to make regulations include, respectively, power to provide that the valuation of the scheme’s assets or liabilities is to be calculated and verified, or the percentage in question is to be determined,—
- (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;
- (b) in accordance with guidance prepared by a prescribed body;
- (c) in accordance with prescribed principles and requirements; or
- (d) in accordance with principles determined by the person who performs the duties of calculation and verification.
- (8) This paragraph is subject to paragraphs 4 to 7 below.
Proportional increases where first period is less than 12 months
4
- (1) Where a pension commenced to be paid less than twelve months before the date on which its first increase under paragraph 2 above is to take effect, the amount of that first increase shall be determined by the application of the formula—
$M×I12$
- (2) This paragraph shall apply in relation to the first increase of a pension by virtue of paragraph 3 above in consequence of each successive valuation surplus as it applies in relation to the first increase of a pension under paragraph 2 above.
Restriction on increases where member is under 55
5
- (1) No increase under paragraph 2 or 3 above is required to be paid to or for a member of a scheme whose pension has commenced but who has not attained the age of 55 at the time when the increase takes effect, unless—
- (a) he is permanently incapacitated by mental or physical infirmity from engaging in regular full-time employment, or
- (b) he has retired on account of mental or physical infirmity from the office or employment in respect of which, or on retirement from which, the pension is payable,
in which case the pension shall be payable at the annual rate at which it would have been payable apart from this sub-paragraph.
- (2) The rules of a scheme may provide that if, in a case where a pension has been paid to or for a member under the age of 55 at an increased rate in consequence of paragraph (a) or (b) of sub-paragraph (1) above, the member—
- (a) ceases to suffer from the infirmity in question before he attains the age of 55, but
- (b) continues to be entitled to the pension,
any increases subsequently taking effect under paragraph 2 or 3 above in the annual rate of the pension shall not be paid or shall not be paid in full.
- (3) In any case where—
- (a) by virtue only of sub-paragraph (1) or (2) above, increases are not paid to or for a member or are not paid in full, but
- (b) the member attains the age of 55 or, in a case falling within sub-paragraph (2) above, again satisfies the conditions set out in paragraph (a) or (b) of sub-paragraph (1) above,
his pension shall thereupon become payable at the annual rate at which it would have been payable apart from sub-paragraph (1) or (2) above.
Application of Schedule to pensions not attributable to pensionable service
6
Regulations may provide that this Schedule (other than this paragraph) shall apply in relation to any pension under a qualifying scheme as if so much of the annual rate of the pension as would not otherwise be attributable to pensionable service were attributable in accordance with the regulations—
- (a) to pensionable service before the appointed day;
- (b) to pensionable service on or after that day; or
- (c) partly to pensionable service before, and partly to pensionable service on or after, that day;
and any reference to the earlier or later service component of the pension shall be construed accordingly.
Regulations
7
- (1) The Secretary of State may by regulations direct that section 58A of this Act and this Schedule shall have effect, in such cases as he may specify.
- (2) In sub-paragraph (1) above “modification”, without prejudice to the generality of that sub-paragraph, includes addition, omission, and amendment.
Overriding effect of the increase provisions
8
The provisions of section 58A of this Act, this Schedule and any regulations made under it override any provision of a qualifying scheme, other than a protected provision (within the meaning of paragraph 7 of Schedule 1A to this Act), to the extent that it conflicts with them.
The Supplementary Benefit Act 1966
The Family Income Supplements Act
The Attachment of Earnings Act
The Housing Finance Act
The Social Security Act
The Social Security (Consequential Provisions) Act
Editorial notes
[^c1107043]: Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
[^c1107044]: Act extends to Great Britain subject to provisions in s. 68(3)(4)
[^c1107045]: Act excluded (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 55(1), 177(4), Sch. 5 para. 2(4)(b) (with s. 108(5)).
[^c1107046]: Act modified (7.2.1994) by 1993 c. 48, ss. 188, 189, 190, Sch. 6 Pt. II para. 9; S.I. 1994/86, art. 2
[^c1107047]: Act: power to amend conferred (2.12.1999) by 1998 c. 47, ss. 87(6)(d)(with s. 95); S.I. 1999/3209, art. 2, Sch.
[^c1107048]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107049]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107050]: S. 11 repealed (with effect from 1.10.1989) by Social Security Act 1989 (c. 24), Sch. 9
[^c1107051]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107052]: S. 17 repealed by Social Security Act 1979 (c. 18), Sch. 1 para. 19
[^c1107053]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107054]: S. 22(1)(2)(4) repealed (with effect from 6.4.1992) by Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21), Sch. 4
[^c1107055]: S. 22(3)(5) repealed by Social Security Act 1968 (c. 50) Sch. 11
[^c1107058]: S. 22(6) repealed by Social Security Act 1980 (c. 30), Sch. 5, Pt. II
[^c1107059]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107068]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107081]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107085]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107104]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107106]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107108]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107110]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107124]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107135]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107144]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107145]: S. 34 repealed by Social Security Act 1986 (c. 50), Sch. 11(and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107203]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107218]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107219]: S. 37 repealed by Social Security Act 1986 (c. 50), Sch. 11 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107225]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107232]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107236]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107242]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107247]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107278]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107310]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107326]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107328]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107330]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107248]: Ss. 41A–41E inserted by Health and Social Security Act 1984 (c. 48), Sch. 6
[^c1107353]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107404]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107419]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107430]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107446]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107447]: S. 46 repealed by Social Security Act 1986 (c. 50), Sch. 11 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107463]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107479]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107488]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107490]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107494]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107495]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107060]: Parts of Pt. III are modified, on transfers from contracted-out schemes, by reg. 3 of, and Sch. 3 to S.I. 1985/1323.
[^c1107499]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107500]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107496]: Ss. 52A-52D inserted by Social Security Act 1985 (c. 53), Sch. 1, para. 2
[^c1107509]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107517]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107523]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107525]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107529]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107532]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107518]: Under para. 11(a) of Sch. 5, and under Sch. 9, to the Social Security Act 1989 (c. 24), ss. 53-56 are due, prosp., to be repealed.
[^c1107535]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107536]: Ss. 56B-56D, 56E(1)(c), 56F-56K(3) repealed (with effect from 18.7.1990) by Social Security Act 1990 (c. 27), s. 13(2) and Sch. 7 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107538]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107539]: Ss. 56B-56D, 56E(1)(c), 56F-56K(3) repealed (with effect from 18.7.1990) by Social Security Act 1990 (c. 27), s. 13(2) and Sch. 7 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107540]: Ss. 56B-56D, 56E(1)(c), 56F-56K(3) repealed (with effect from 18.7.1990) by Social Security Act 1990 (c. 27), s. 13(2) and Sch. 7 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107541]: S. 56K(4) repealed (before coming into force) by Social Security Act 1986 (c. 50), Sch. 11 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2 )
[^c1107542]: Ss. 56K(5)(6), 56L(1)(b), (5)(b) and (9), 56M and 56N repealed (with effect from 18.7.1990) by Social Security Act 1990 (c. 27), s. 13(2) and Sch. 7 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107549]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107550]: Ss. 56K(5)(6), 56L(1)(b), (5)(b) and (9), 56M and 56N repealed (with effect from 18.7.1990) by Social Security Act 1990 (c. 27), s. 13(2) and Sch. 7 (and expressed to be repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2)
[^c1107533]: Sections 56A, 56E and 56L inserted by Social Security Act 1985 (c. 53), Sch. 2
[^c1107552]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107551]: S. 56P and crossheading inserted (with effect from 6.4.1987) by Social Security Act 1986 (c. 50), s. 11
[^c1107555]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2 and expressed to be repealed (N.I.) (7.2.1994) by 1993 c. 49, s. 182(1), Sch. 4 Pt. I; S.R. 1994/17, art. 2
[^c1107557]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107559]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107561]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107562]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107565]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107567]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 188, Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107570]: Ss. 26-58B repealed (7.2.1994) by 1993 c. 48, s. 193(2), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c2154926]: S. 59 applied (with modifications) (E.W.S.) (10.4.2011) by The Pensions Increase (Modification) Regulations 2011 (S.I. 2011/826), regs. 3-5
[^c1107597]: Words substituted by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 2, para. 34
[^c1107598]: Words substituted by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), s. 1(7)
[^c1107599]: 1971 c. 56.
[^c1107600]: 1971 c. 56.
[^c1107601]: Words substituted by Social Security Act 1979 (c. 18), s. 11(1)
[^c1107602]: Words repealed by Social Security Act 1985 (c. 53), Sch. 5, para. 33 and Sch. 6
[^c1107603]: S. 59(5ZA) applied (7.4.1997) by S.I. 1997/634, art. 6
[^c1107604]: S. 59(5ZA) inserted (with effect from 24.7.1990) by Pensions (Miscellaneous Provisions) Act 1990 (c. 7), s. 5(1)
[^c1107605]: S. 59(5A) inserted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), s. 9(8)
[^c1107606]: Words in s. 59(5A) substituted (7.2.1994) by 1993 c. 48, s. 190, Sch. 8 para. 9(1)(a); S.I. 1994/86, art. 2
[^c1107607]: Words substituted by Social Security Act 1979 (c. 18), s. 11(2)
[^c1107608]: Definitions of “employment”, “guaranteed minimum pension” and “transfer credit” in s. 59(7) inserted (7.2.1994) by 1993 c. 48, s. 190, Sch. 8 para. 9(1)(b); S.I. 1994/86, art. 2
[^c1107609]: Definition inserted (with effect from 24.7.1990) by Pensions (Miscellaneous Provisions) Act 1990 (c. 7), s. 5(2)
[^c1107610]: Words inserted by Social Security Act 1979 (c. 18), Sch. 3 para. 20
[^c1107612]: S. 59(8) inserted by Social Security Act 1979 (c. 18), s. 11(3)
[^c1107615]: S. 59A inserted by Social Security Act 1979 (c. 18), s. 11(4)
[^c1107616]: S. 59A(2A) inserted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), s. 9(9)
[^c1107617]: Words in s. 59A(2A) inserted (7.2.1994) by 1993 c. 48, s. 190, Sch. 8 para. 9(2)(a); S.I. 1994/86, art. 2
[^c1107618]: Words in s. 59A(2A) substituted (7.2.1994) by 1993 c. 48, s. 190, Sch. 8 para. 9(2)(b); S.I. 1994/86, art. 2
[^c1107619]: Words in s. 59A(2A) substituted (7.2.1994) by 1993 c. 48, s. 190, Sch. 8 para. 9(2)(c); S.I. 1994/86, art. 2
[^c1107623]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I> 1994/86, art. 2
[^c1107624]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107625]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107626]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107627]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107628]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107629]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107630]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107621]: Ss. 59B to 59J inserted (with effect from 18.7.1990 for making regulations, 1.10.1990 for other purposes) by Social Security Act 1990 (c. 27), Sch. 3
[^c1107622]: Part IVA (ss. 59B-59J) extended by S.I. 1991/588, reg. 2(2)
[^c1107632]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107639]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107641]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107643]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107644]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107645]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107646]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107647]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107651]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107653]: Ss. 59B-60B repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c2154956]: S. 61 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107678]: S. 61A repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107679]: Words in s. 61B(1) repealed (6.4.1997) by 1995 c. 26, ss. 151, 177, Sch. 5 para. 6(2), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II
[^c1107683]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107684]: S. 62(2) substituted (with effect from 1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 2, para. 38
[^c1107686]: S. 62(4) repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107688]: 1965 c. 51.
[^c1107689]: S. 63(2)(g) repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107693]: Words substituted (with effect from 1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 2, para. 39
[^c1107695]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107696]: Words in s. 64(3) substituted (6.4.1997) by 1995 c. 26, s. 151, Sch. 6 para. 6(3); S.I. 1997/664, art. 2(3), Sch. Pt. II
[^c1107697]: The text of s. 65(1)(3) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
[^c1107698]: 1975 c. 11.
[^c1107700]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107719]: S. 66 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107720]: Power under s. 67 exercised by S.I. 1975/1318, 1975/1572, 1975/1689, 1975/2079, 1976/141, 1976/1173, 1976/2129, 1977/778, 1977/1403, 1977/1485, 1977/1617, 1977/2038, 1978/367, 1979/171, 1979/367, 1979/394, 1979/1030
[^c2154957]: S. 67 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107736]: 1975 c. 14.
[^c1107737]: 1971 c. 56.
[^c1107738]: Words substituted by Social Security Act 1979 (c. 18), Sch. 3 para. 22
[^c1107739]: Words in s. 68(4) repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107740]: S. 68(4)(a)(b) repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107742]: 1975 c. 15.
[^c1107743]: 1975 c. 18.
[^c1107744]: 1975 c. 11.
[^c2154958]: S. 68(4)(f)(g) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107747]: 1958 c. 51.
[^c1107748]: 1972 c. 11.
[^c1107749]: 1972 c. 48.
[^c1107750]: 1974 c. 9.
[^c1107751]: 1975 c. 24.
[^c1107752]: Ss. 1–10, 12–16A, 18–21, 23–25, 51A(13), 60(1)(a), words in s. 60A, s. 62(1) and (3), words in s. 64(2), s. 65(4), words in s. 66(2)(a) and (b); Sch. 1; Sch. 4, paras. 35–46, 49, 50, 53–64, 66, 67 repealed (1.7.1992) on consolidation by Social Security (Consequential Provisions) Act 1992 (c. 6)
[^c1107756]: Sch. 1A repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107836]: Sch. 2 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107850]: Sch. 3 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107880]: Sch. 3A repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1226550]: Sch. 3A inserted (prosp.) by Sch. 2 to Social Security Act 1990 (c. 27)
[^c1107882]: 1913 c. 20.
[^c1107884]: Sch. 4 para. 2 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107883]: 1914 c. 59
[^c1107885]: 1948 c. 38.
[^c2154962]: Sch. 4 para. 4 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107886]: 1948 c. 41
[^c1107887]: 1964 c. 42
[^c1107888]: 1965 c. 53.
[^c1226552]: 1966 c. 20
[^c1107890]: 1967 c. 22.
[^c1107891]: 1968 c. 23.
[^c1107892]: 1970 c. 10.
[^c1107893]: 1970 c. 31.
[^c1107894]: 1970 c. 55.
[^c1107895]: 1971 c. 32.
[^c1107896]: 1971 c. 56.
[^c1107897]: 1971 c. 68.
[^c2154965]: Sch. 4 para. 21 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107898]: 1972 c. 46.
[^c1107899]: 1972 c. 47.
[^c1107901]: Sch. 4 para. 23 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107902]: Sch. 4 para. 24 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107903]: Sch. 4 para. 25 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107904]: Sch. 4 para. 26 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107905]: Sch. 4 para. 27 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107906]: Sch. 4 para. 28 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107907]: Sch. 4 para. 29 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107908]: Sch. 4 para. 30 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.III; S.I. 1994/86, art. 2 and expressed to be repealed (N.I.) (7.2.1994) by 1993 c. 49, s. 182(1), Sch. 4 Pt.I; S.R. 1994/17, art. 2
[^c1107909]: Sch. 4 paras. 31-33 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107910]: Sch. 4 paras. 31-33 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt. I; S.I. 1994/86, art. 2
[^c1107911]: Sch. 4 paras. 31-33 repealed (7.2.1994) by 1993 c. 48, s. 188(1), Sch. 5 Pt.I; S.I. 1994/86, art. 2
[^c1107900]: 1973 c. 38.
[^c2154966]: Sch. 4 para. 34 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107912]: 1973 c. 50.
[^c1107914]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107913]: 1974 c. 14.
[^c1107916]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107917]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107918]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107919]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107920]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107921]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107922]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107923]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107924]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107925]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107926]: Sch. 4 paras. 35-46 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1
[^c1107927]: Sch. 4, para. 47 repealed (6.4.1992) by Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1), s. 10, Sch.4; S.I. 1991/2617, art. 2(f)
[^c1107928]: Sch. 4 para. 49 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107929]: Sch. 4 para. 50 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107930]: Sch. 4, para. 52 repealed (6.4.1992) by Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1), s. 10, Sch.4; S.I. 1991/2617, art. 2(f)
[^c1107931]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107932]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107933]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107934]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107935]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107936]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107937]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107938]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107939]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107940]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107941]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107942]: Sch. 4 paras. 53-64 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107915]: 1975 c. 14
[^c2154969]: Sch. 4 para. 65 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), Sch. 1 Pt. 11
[^c1107943]: 1975 c. 18.
[^c1107945]: Sch. 4 para. 66 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107946]: Sch. 4 para. 67 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1.
[^c1107944]: 1975 c. 14.
[^c1107948]: Sch. 4 para. 68 repealed (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch.1.
[^c1107949]: Sch. 4 para. 69 repealed (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch.1.
[^c1107950]: Sch. 4 para. 70 repealed (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch.1.
[^c1107947]: 1975 c. 15.
[^c1107952]: Sch. 4 para. 71(a)(b) repealed (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch.1 (with Sch 3 para. 2).
[^c1107951]: 1975 c. 18.
[^c1107881]: The text of Schedules 4 and 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
[^c1107954]: The text of Schedules 4 and 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
[^c1107757]: S. 1(1)(b)(ii) and the word “or” preceding it, repealed (with effect from 28.2.1991) by Social Security Act 1990 (c. 27), Sch. 4 para. 5(4)(c)(i), and Sch. 7
[^c1107759]: Where normal pension age is under 60, the reference to it in para. 1(2)(a) above is modified by reg. 3(2) of S.I. 1991/168.
[^c1107760]: Words repealed (with effect from 28.2.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 5(4)(c)(ii), and Sch. 7
[^c1107761]: Sch. 1A para . 2 is modified, where retirement benefit is varied at state pension age, by reg. 9 of S.I. 1991/168; and, where normal pension age is under 60, the reference to that age in para. 2(2)(a) above is modified by reg. 3(2) S.I. 1991/168. See also modifications in regs. 10 (rounding) and 13 (lump sum deriving from before 6.4.1975) of S.I. 1991/168.
[^c1107762]: Sch. 1A para. 2(d)(ii), and word “or” preceding it, repealed (with effect from 28.2.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 5(4)(c)(i) and Sch. 7
[^c1107764]: Para. 2(2)(e) to be construed (with effect from 13.7.1990) as if references to “widow” included references to widower (and with consequential modifications) by virtue of Social Security Act 1986 (c. 50), s.9(4)(i)
[^c1107765]: Definition of “qualifying pensionable service” substituted (with effect from 1.1.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 4(1)
[^c1107766]: Words substituted (with effect from 1.1.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 4(2)
[^c1107767]: Sch. 1A. para. 3(5A) inserted (with effect from 1.1.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 4(3)
[^c1107768]: Words added (with effect from 1.5.1987) by Social Security Act 1986 (c. 50), Sch. 10, para. 29
[^c1107769]: “Protected provision” in para. 7 modified by reg. 7 of S.I. 1991/168
[^c1107770]: Word repealed (with effect from 13.7.1990) by Social Security Act 1990 (c. 27), Sch. 7, para. 9(3)
[^c1107771]: Sch. 1A, para. 7(4)(iv) added (with effect from 13.7.1990) by Social Security Act 1990 (c. 27), Sch. 4, para. 9(3)
[^c1107772]: Sch. 1A, para. 7(4)(b) repealed (with effect from 13.7.1990) by Social Security Act 1990 (c. 27), Sch. 4, para. 9(3) and Sch. 7
[^c1107773]: Words substituted (with effect from 1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 2, para. 41
[^c1107774]: Para. 8(b) to be construed (with effect from 21.7.1989) as if references to “widow” included references to widower (and with consequential modifications) by virtue of Social Security Act 1986 (c. 50), s.9(4)(i)
[^c1107775]: Para. 9 modified by reg. 8 of S.I. 1991/168
[^c1107776]: Under reg. 3(10) of S.I. 1987/1116, para. 11 above has effect (27.7.1987) in relation to personal pension schemes as modified by para. 7 of Sch. 4 to that S.I.
[^c1107777]: Sch. 1A para. 11(1)(b)(ii) and word “or” preceding it, repealed (with effect from 28.2.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 5(4)(c)(i) and Sch. 7
[^c1107779]: Words repealed (with effect from 28.2.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 5(4)(c)(ii) and Sch. 7
[^c1107780]: Under reg. 3(10) of S.I. 1987/1116, Sch. 1A para. 12 has effect (27.7.1987) in relation to personal pension schemes as modified by para. 8 of Sch. 4 to that S.I.
[^c1107781]: Sch. 1A para. 12(1)(b) and word “or” preceding it repealed (with effect from 28.2.1991) by Social Security Act 1990 (c. 27), Sch. 4, para. 5(4)(c)(iii) and Sch. 7
[^c1107784]: Words inserted (with effect from 6.4.1988) by Social Security Act 1988 (c. 7), Sch. 2, para. 3(a)
[^c1107785]: Sch. 1A paras. 12(2A) and (2B) inserted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), Sch. 10, para. 30(a)
[^c1107786]: Sch. 1A para. 12(2C) inserted (with effect from 6.4.1988) by Social Security Act 1988 (c. 7), Sch. 2, para. 3(b)
[^c1107787]: Words repealed restrospectively by Social Security Act 1986 (c. 50), Sch 10, para. 30(b)
[^c1107788]: Sch. 1A para. 12(4) repealed restrospectively by Social Security Act 1986 (c. 50), Sch 10, para. 30(b)
[^c1107789]: Under reg. 3(10) of S.I. 1987/1116, para. 13(1) and (2) as set out first above have effect (27.7.1987) in relation to personal pension schemes subject to the modifications, specified in para. 9(a) and (b) of Sch. 4 to that S.I., of para. 13(2) as it stood before 6.4.1988. As so modified, para.13(2) reads as set out secondly below
[^c1107790]: Sch. 1A para. 13(2) containing sub-paras (a) and (c) substituted for para. 13(2) containing sub-paras. (a), (b) and (c) (with effect from 6.4.1988) by S.I. 1987/1116, reg. 3(10) and para. 9(a)(b)
[^c1107792]: Words substituted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para. 1)
[^c1107793]: Words inserted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para. 1)
[^c1107795]: Words inserted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para. 2)
[^c1107796]: Words substituted by Social Security Act 1986 (c. 50), Sch. 10, para. 30(c)(i)
[^c1107797]: Sch. 1A para. 13(2) containing sub-paras (a) and (c) substituted for para. 13(2) containing sub-paras. (a), (b) and (c) (with effect from 6.4.1988) by S.I. 1987/1116, reg. 3(10) and para. 9(a)(b)
[^c1107799]: Sch. 1A para. 13(2A) inserted by Social Security Act 1986 (c.50), Sch. 10, para. 30(c)(ii)
[^c1107800]: Sch. 1A para 13(5)(6) as set out second substituted (with effect from 6.4.1988) for para 13(5)(6) as set out first, by S.I. 1987/1116, Sch. 4 para. 9(c) and (d)
[^c1107801]: Under reg. 3(10) of S.I. 1987/1116, para. 13 (2A)-(6) above have effect (27.7.1987) in relation to personal pension schemes subject to the modifications, specified in para. 9(c) and (d) of Sch. 4 to that S.I., of para. 13(5) and (6) as it stood before 6.4.88. As so modified para. 13(5) and (6) reads as set out secondly below
[^c1107802]: Sch. 1A para. 13(5)(a)(b) substituted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para.3)
[^c1107803]: Words inserted (with effect from 1.7.1988) by The Personal and Occupational Pension Schemes (Transfer to Self- employed Arrangements) Regulations 1988 (S.I. 1988/1016, reg. 4(2)(b))
[^c1107804]: Sch. 1A para. 13(6) to be construed (with effect from 21.7.1989) as if references to “widow” included references to widower (and with consequential modifications) by virtue of Social Security Act 1986 (c. 50), s.9(4)(i)
[^c1107806]: Words added (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para.4)
[^c1107807]: Sch. 1A para 13(5)(6) as set out second substituted (with effect from 6.4.1988) for para 13(5)(6) as set out first, by S.I. 1987/1116, Sch. 4 para. 9(c) and (d)
[^c1107809]: Words inserted (with effect from 1.7.1988) by The Personal and Occupational Pension Schemes (Transfer to Self-employed Arrangements) Regulations 1988 S.I. 1988/1016, reg. 4(2)(b)
[^c1107810]: Words substituted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), Sch. 10, para. 30(d)(i)
[^c1107811]: Words added (with effect from 25.7.1986) by Social Security Act 1986 (c.50), Sch. 10, para. 30(d)(ii)
[^c1107812]: Sch. 1A, para. 14(3)(a)(ii) as set out second, substituted for para. 14(3)(a)(ii) as set out first, by S.I.1987/1116, Sch. 4, para. 10(a)
[^c1107813]: Under reg. 3(10) of, and para. 10 of Sch. 4 to, S.I. 1987/1116, para. 14 above has effect (27.7.1987) in relation to personal pension schemes subject to the omission of sub-paragraph 14(4)(a)(i), and to the modification, specified in para. 1O(a) of Sch. 4 to that S.I., of sub-para. 14(3)(a)(ii) as it stood before 6.4.1988. As so modified, sub-para. 14(3)(a)(ii) reads as set out second
[^c1107814]: Words inserted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para. 5)
[^c1107815]: Sch. 1A, para. 14(3)(a)(ii) as set out second, substituted for para. 14(3)(a)(ii) as set out first, by S.I. 1987/1116, Sch. 4, para. 10(a)
[^c1107817]: Sch. 1A para. 14(3)(b) substituted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), Sch. 10, para. 30(d)(iii)
[^c1107819]: Under reg. 3(10) of S.I. 1987/1116, the revised form of para. 15 set out in para. 11 of Sch. 4 to that S.I. has effect (27.7.1987) in relation to personal pension schemes.
[^c1107820]: (Definition of “the last option date” modified, in certain cases where employment continues after pensionable service in it has terminated, by S.I. 1985/1931, reg. 2C(3))
[^c1107821]: Under reg. 3(10) of S.I. 1987/1116, para. 16(1) and (2) as set out first have effect (27.7.1987) in relation to personal pension schemes subject to the modification, specified in para. 12(a) of Sch. 4 to that S.I., of that part of para. 16(2) which came after the words “an obligation” as it stood before 6.4.1988. As so modified, para. 16(2) reads as set out second
[^c1107822]: Sch. 1A para. 16(2) as set out second substituted (with effect from 6.4.1988) for para. 16(2) as set out first by S.I. 1987/1116, Sch. 4, para. 12(a)
[^c1107824]: Words substituted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, Sch. 6, para. 6)
[^c1107826]: Sch. 1A para. 16(2) as set out second substituted (with effect from 6.4.1988) for para. 16(2) as set out first by S.I. 1987/1116, Sch. 4, para. 12(a)
[^c1107827]: Under reg. 3(10) of S.I 1987/1116, Sch. 1A para. 16(3)-(8) has effect (27.7.1987) in relation to personal pension schemes subject to the modifications, specified in para. 12(b)-(e) of Sch. 4 to that S.I., to paras. 3(b), (4) and (5)
[^c1107833]: Under reg. 3(10) of, and para. 13 of Sch. 4 to, S.I. 1987/1116, paras. 17 and 18 above have effect (27.7.1987) in relation to personal pension schemes, subject to the substitution, in para. 17(2) above, of “13(2)(a) or (c)” for “13(2)(a), (b) or (c)”
[^c1107834]: Under reg. 3(10) of, and para. 13 of Sch. 4 to, S.I. 1987/1116, paras. 17 and 18 above have effect (27.7.1987) in relation to personal pension schemes, subject to the substitution, in para. 17(2) above, of “13(2)(a) or (c)” for “13(2)(a), (b) or (c)”
[^c1107835]: Under reg. 3(10) of S.I. 1987/1116, Part III (paras. 19-23) has effect (27.7.1987) in relation to personal pension schemes subject to modifications, specified in paras. 14-16 of Sch. 4 to that S.I., to paras. 19, 21 and 22
[^c1107837]: Sch. 4 para 4 repealed by Social Security Act 1986 (c. 50), Sch. 11
[^c1107838]: Under reg. 3(11) of, and Sch. 5 to, S.I. 1987/1116, Sch. 2 para. 6 has effect (27.7.1987) in relation to personal pension schemes subject to the substitution (in para. 6(3)(bb)) of “Part I of the Social Security Act 1986” for “Part III of this Act”, the omission (in para. 6(3)(c)) of the words after “another premium”, and the modification made by para. 3 of Sch. 5 to that S.I. to para. 6(4)(a) above as it stood before 6.4.1988. As so modified, para. 6(4)(a) reads as set out at the end of para. 6
[^c1107839]: Para. 6(3)(bb) inserted by Social Security Act 1980 (c. 30), s. 3(12)(a)
[^c1107840]: Words substituted (with effect from 1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 2, para. 42
[^c1107841]: Words inserted by Social Security Act 1980 (c. 30), s. 3(12)(b)
[^c1107842]: Para. 6(4) inserted by Social Security Act 1980 (c. 30), s. 3(12)(c)
[^c1107843]: Words inserted (with effect from 6.4.1988) by The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 (S.I. 1987/1116, reg. 5(4))
[^c1107844]: Sch. 2 para. 6(4)(a) substituted (with effect from 6.4.1988) by S.I. 1987/1116 reg. 3(11) and Sch. 5 para. 3
[^c1107845]: 1947 c. 41.
[^c1107846]: Words substituted by Police Pensions Act 1976 (c. 35), Sch. 2 para. 11
[^c1107847]: 1976 c. 35.
[^c1107848]: 1972 c. 11.
[^c1107849]: 1948 c. 33
[^c1107851]: Words substituted (with effect from 29.12.1986) by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(2)
[^c1107852]: Words substituted (with effect from 29.12.1986) by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(3)
[^c1107863]: Words substituted (with effect from 29.12.1986) by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(2)
[^c1107864]: Words substituted (with effect from 29.12.1986) by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(3)
[^c1107865]: Sch. 3 para. 2(1A) inserted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), Sch. 2, para. 12(a)
[^c1107866]: Words inserted (with effect from 6.4.1988) by Social Security Act 1986 (c. 50), Sch. 2, para. 12(b)
[^c1107868]: Words inserted by Social Security Act 1985 (c. 53), s. 29(1), Sch. 5 para. 36
[^c1107870]: Words substituted (with effect from 29.12.1986) by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(4)
[^c1107871]: Figures in Sch. 3 para. 2(2) substituted, in relation to earnings from 6.4.1993, for figures of 5.8 and 3.8, by virtue of S.I. 1992/795, arts. 3(a)(b).
[^c1107873]: Words substituted (with effect from 29.12.1986) by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(2)
[^c1107874]: Words substituted (with effect from 29.12.1986) for company insolvency in Great Britain and for Bankruptcy in England and Wales, by Insolvency Act 1985 (c. 65), Sch. 8 para. 26(3)
[^c1107875]: Words substituted (with effect from 29.12.1986) for bankruptcy in Scotland, by Bankruptcy (Scotland) Act 1985 (c. 66), Sch. 7, para. 13(i)
[^c1107876]: Words added (with effect from 29.12.1986) by Insolvency Act 1986 (c. 45), Sch. 14
[^c1107877]: Words substituted (with effect from 29.12.1986) for company insolvency in Great Britain and for bankruptcy in England and Wales only, by Insolvency Act 1986 (c. 45), Sch. 14
[^c1107878]: Words applying, for the purposes of sequestration of a debtor's estate in Scotland, following substitution (with effect from 29.12.1986) of words by Insolvency Act 1985 (c. 65), Sch. 8, para. 26(5) and further amendment (also with effect from 29.12.1986), by Bankruptcy (Scotland) Act 1985 (c. 66), Sch. 7, para. 13(ii)
[^M_E_ba733634-6795-4649-fe5e-ccec91963929]: Ss. 59, 59A have the same extent as the Pensions (Increase) Act 1971, in that they extend to E.W.S. only except for specified purposes for which purposes they also extend to N.I., see s. 68(3)(a) and Pensions (Increase) Act 1971 (c. 56), s. 19