Pensions Act 1995

(1) The Pensions Ombudsman may investigate and determine the following complaints and disputes— (a) a complaint made to him by or on behalf of an actual or potential beneficiary of an occupational or personal pension scheme who alleges that he has sustained injustice in consequence of maladministration in connection with any act or omission of a person responsible for the management of the scheme, (b) a complaint made to him— (i) by or on behalf of a person responsible for the management of an occupational pension scheme who in connection with any act or omission of another person responsible for the management of the scheme, alleges maladministration of the scheme, or (ii) by or on behalf of the trustees or managers of an occupational pension scheme who in connection with any act or omission of any trustee or manager of another such scheme, allege maladministration of the other scheme, and in any case falling within sub-paragraph (ii) references in this Part to the scheme to which the complaint relates is to the other scheme referred to in that paragraph, (c) any dispute of fact or law which arises in relation to an occupational or personal pension scheme between— (i) a person responsible for the management of the scheme, and (ii) an actual or potential beneficiary, and which is referred to him by or on behalf of the actual or potential beneficiary, and (d) any dispute of fact or law which arises between the trustees or managers of an occupational pension scheme and— (i) another person responsible for the management of the scheme, or (ii) any trustee or manager of another such scheme, and which is referred to him by or on behalf of the person referred to in sub-paragraph (i) or (ii); and in any case falling within sub-paragraph (ii) references in this Part to the scheme to which the reference relates is to the scheme first mentioned in that paragraph. (2) Complaints and references made to the Pensions Ombudsman must be made to him in writing. (3) For the purposes of this Part, the following persons (subject to subsection (4)) are responsible for the management of an occupational pension scheme— (a) the trustees or managers, and (b) the employer; but, in relation to a person falling within one of those paragraphs, references in this Part to another person responsible for the management of the same scheme are to a person falling within the other paragraph. (3A) For the purposes of this Part, a person is responsible for the management of a personal pension scheme if he is a trustee or manager of the scheme. (4) Regulations may provide that, subject to any prescribed modifications or exceptions, this Part shall apply in the case of an occupational or personal pension scheme in relation to any prescribed person or body of persons where the person or body— (a) is not a trustee or manager or employer, but (b) is concerned with the financing or administration of, or the provision of benefits under, the scheme, as if for the purposes of this Part he were a person responsible for the management of the scheme

.

• (3) In subsection (7) of that section, for “authorised complainants” there is substituted “ actual or potential beneficiaries ”.

• (4) In section 147 (death, insolvency etc.), in subsections (1) and (2), for “authorised complainant” there is substituted “ actual or potential beneficiary ” and for “the authorised complainant’s” there is substituted “ his ”.

• (5) In subsection (3) of that section, for “an authorised complainant” there is substituted “ a person by whom, or on whose behalf, a complaint or reference has been made under this Part ”.

• (6) In section 148 (staying court proceedings), in subsection (5), for paragraphs (a) and (b) there is substituted—

(a) the person by whom, or on whose behalf, the complaint or reference has been made, (b) any person responsible for the management of the scheme to which the complaint or reference relates

.

• (7) In section 149 (procedure on investigation), in subsection (1)(a), for “the trustees and managers of the scheme concerned” there is substituted “ any person (other than the person by whom, or on whose behalf, the complaint or reference was made) responsible for the management of the scheme to which the complaint or reference relates ”.

• (8) In section 150 (investigations: further provisions), in subsection (1)(a), for “any trustee or manager of the scheme concerned” there is substituted “ any person responsible for the management of the scheme to which the complaint or reference relates ”.

• (9) In section 151 (determinations of Pensions Ombudsman), for subsection (1)(a) and (b) there is substituted—

(a) to the person by whom, or on whose behalf, the complaint or reference was made, and (b) to any person (if different) responsible for the management of the scheme to which the complaint or reference relates

.

• (10) In subsection (2) of that section, for “the trustees or managers of the scheme concerned” there is substituted “ any person responsible for the management of the scheme to which the complaint or reference relates ”.

• (11) In subsection (3) of that section, for paragraphs (a) to (c) there is substituted—

(a) the person by whom, or on whose behalf, the complaint or reference was made, (b) any person (if different) responsible for the management of the scheme to which the complaint or reference relates, and (c) any person claiming under a person falling within paragraph (a) or (b)

.

• (12) In Part I of Schedule 1 to the Tribunals and Inquiries Act 1992 (tribunals under the direct supervision of the Council on Tribunals), in paragraph 35(e), for “section 146(2)” there is substituted “ section 146(1)(c) and (d) ”.

Costs and expenses.

158

In section 149 of the Pension Schemes Act 1993—

• (a) after subsection (3)(b) there is inserted

and (c) for the payment by the Ombudsman of such travelling and other allowances (including compensation for loss of remunerative time) as the Secretary of State may determine, to— (i) actual or potential beneficiaries of a scheme to which a complaint or reference relates, or (ii) persons appearing and being heard on behalf of such actual or potential beneficiaries, who attend at the request of the Ombudsman any oral hearing held in connection with an investigation into the complaint or dispute.

, and

• (b) at the end of subsection (3)(a), “ and ” is omitted.

Disclosing information.

159

• (1) In section 149 of the Pension Schemes Act 1993, after subsection (4) there is added—

(5) The Pensions Ombudsman may disclose any information which he obtains for the purposes of an investigation under this Part to any person to whom subsection (6) applies, if the Ombudsman considers that the disclosure would enable or assist that person to discharge any of his functions. (6) This subsection applies to the following— (a) the Regulatory Authority, (b) the Pensions Compensation Board, (c) the Registrar, (d) any department of the Government (including the government of Northern Ireland), (e) the Bank of England, (f) the Friendly Societies Commission, (g) the Building Societies Commission, (h) an inspector appointed by the Secretary of State under Part XIV of the Companies Act 1985 or section 94 or 177 of the Financial Services Act 1986, (j) an inspector appointed by the Department of Economic Development in Northern Ireland under Part XV of the Companies (Northern Ireland) Order 1986, (k) a person authorised under section 106 of the Financial Services Act 1986 to exercise powers conferred by section 105 of that Act, (l) a designated agency or transferee body or the competent authority within the meaning of that Act, and (m) a recognised self-regulating organisation, recognised professional body, recognised investment exchange or recognised clearing house, within the meaning of that Act. (7) The Secretary of State may by order— (a) amend subsection (6) by adding any person or removing any person for the time being specified in that subsection, or (b) restrict the circumstances in which, or impose conditions subject to which, disclosure may be made to any person for the time being specified in that subsection.

• (2) In section 151 of that Act, in subsection (7)(a), after “this section” there is inserted—

(aa) in disclosing any information under section 149(5)

.

Interest on late payment of benefit.

160

After section 151 of the Pension Schemes Act 1993 there is inserted—

(151A) Where under this Part the Pensions Ombudsman directs a person responsible for the management of an occupational or personal pension scheme to make any payment in respect of benefit under the scheme which, in his opinion, ought to have been paid earlier, his direction may also require the payment of interest at the prescribed rate

.

Modification and winding up of schemes

Repeal of sections 136 to 143 of the Pension Schemes Act 1993.

161

Sections 136 to 141 (modification) and 142 and 143 (winding up) of the Pension Schemes Act 1993 are repealed.

Personal pensions

Annual increase in rate of personal pension.

162

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

Section 162: supplementary.

163

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

Power to reject notice choosing appropriate personal pension scheme.

164

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

Levy

Levy.

165

For section 175 of the Pension Schemes Act 1993 (levies towards meeting certain costs and grants) there is substituted—

(175) (1) For the purpose of meeting expenditure— (a) under section 6, (b) under Part X and section 174, or (c) of the Regulatory Authority (including the establishment of the authority and, if the authority are appointed as Registrar under section 6 of this Act, their expenditure as Registrar), regulations may make provision for imposing levies in respect of prescribed occupational or prescribed personal pension schemes. (2) Any levy imposed under subsection (1) is payable to the Secretary of State by or on behalf of— (a) the administrators of any prescribed public service pension scheme, (b) the trustees or managers of any other prescribed occupational or prescribed personal pension scheme, or (c) any other prescribed person, at prescribed rates and at prescribed times. (3) Regulations made by virtue of subsection (1)— (a) in determining the amount of any levy in respect of the Regulatory Authority, must take account (among other things) of any amounts paid to the Secretary of State under section 168(4) of this Act or section 10 of the Pensions Act 1995, and (b) in determining the amount of expenditure in respect of which any levy is to be imposed, may take one year with another and, accordingly, may have regard to expenditure estimated to be incurred in current or future periods and to actual expenditure incurred in previous periods (including periods ending before the coming into force of this subsection). (4) Regulations may make provision for imposing a levy in respect of prescribed occupational pension schemes for the purpose of meeting expenditure of the Pensions Compensation Board (including the establishment of the Board). (5) Any levy imposed under subsection (4) is payable to the Board by or on behalf of— (a) the trustees of any prescribed occupational pension scheme, or (b) any other prescribed person, at prescribed times and at a rate, not exceeding the prescribed rate, determined by the Board. (6) In determining the amount of expenditure in respect of which any levy under subsection (4) is to be imposed, the Board, and regulations made by virtue of subsection (5), may take one year with another and, accordingly, may have regard to expenditure estimated to be incurred in current or future periods and to actual expenditure incurred in previous periods (including periods ending before the coming into force of this subsection). (7) Notice of the rates determined by the Board under subsection (5) must be given to prescribed persons in the prescribed manner. (8) An amount payable by a person on account of a levy imposed under this section shall be a debt due from him to the appropriate person, that is— (a) if the levy is imposed under subsection (1), the Secretary of State, and (b) if the levy is imposed under subsection (4), the Board, and an amount so payable shall be recoverable by the appropriate person accordingly or, if the appropriate person so determines, be recoverable by the Registrar on behalf of the appropriate person. (9) Without prejudice to the generality of subsections (1) and (4), regulations under this section may include provision relating to— (a) the collection and recovery of amounts payable by way of levy under this section, or (b) the circumstances in which any such amount may be waived.

Pensions on divorce, etc.

Pensions on divorce etc.

166

• (1) In the Matrimonial Causes Act 1973, after section 25A there is inserted—

(25B) (1) The matters to which the court is to have regard under section 25(2) above include— (a) in the case of paragraph (a), any benefits under a pension scheme which a party to the marriage has or is likely to have, and (b) in the case of paragraph (h), any benefits under a pension scheme which, by reason of the dissolution or annulment of the marriage, a party to the marriage will lose the chance of acquiring, and, accordingly, in relation to benefits under a pension scheme, section 25(2)(a) above shall have effect as if “in the foreseeable future” were omitted. (2) In any proceedings for a financial provision order under section 23 above in a case where a party to the marriage has, or is likely to have, any benefit under a pension scheme, the court shall, in addition to considering any other matter which it is required to consider apart from this subsection, consider— (a) whether, having regard to any matter to which it is required to have regard in the proceedings by virtue of subsection (1) above, such an order (whether deferred or not) should be made, and (b) where the court determines to make such an order, how the terms of the order should be affected, having regard to any such matter. (3) The following provisions apply where, having regard to any benefits under a pension scheme, the court determines to make an order under section 23 above. (4) To the extent to which the order is made having regard to any benefits under a pension scheme, the order may require the trustees or managers of the pension scheme in question, if at any time any payment in respect of any benefits under the scheme becomes due to the party with pension rights, to make a payment for the benefit of the other party. (5) The amount of any payment which, by virtue of subsection (4) above, the trustees or managers are required to make under the order at any time shall not exceed the amount of the payment which is due at that time to the party with pension rights. (6) Any such payment by the trustees or managers— (a) shall discharge so much of the trustees or managers liability to the party with pension rights as corresponds to the amount of the payment, and (b) shall be treated for all purposes as a payment made by the party with pension rights in or towards the discharge of his liability under the order. (7) Where the party with pension rights may require any benefits which he has or is likely to have under the scheme to be commuted, the order may require him to commute the whole or part of those benefits; and this section applies to the payment of any amount commuted in pursuance of the order as it applies to other payments in respect of benefits under the scheme. (25C) (1) The power of the court under section 23 above to order a party to a marriage to pay a lump sum to the other party includes, where the benefits which the party with pension rights has or is likely to have under a pension scheme include any lump sum payable in respect of his death, power to make any of the following provision by the order. (2) The court may— (a) if the trustees or managers of the pension scheme in question have power to determine the person to whom the sum, or any part of it, is to be paid, require them to pay the whole or part of that sum, when it becomes due, to the other party, (b) if the party with pension rights has power to nominate the person to whom the sum, or any part of it, is to be paid, require the party with pension rights to nominate the other party in respect of the whole or part of that sum, (c) in any other case, require the trustees or managers of the pension scheme in question to pay the whole or part of that sum, when it becomes due, for the benefit of the other party instead of to the person to whom, apart from the order, it would be paid. (3) Any payment by the trustees or managers under an order made under section 23 above by virtue of this section shall discharge so much of the trustees, or managers, liability in respect of the party with pension rights as corresponds to the amount of the payment. (25D) (1) Where— (a) an order made under section 23 above by virtue of section 25B or 25C above imposes any requirement on the trustees or managers of a pension scheme (“the first scheme”) and the party with pension rights acquires transfer credits under another pension scheme (“the new scheme”) which are derived (directly or indirectly) from a transfer from the first scheme of all his accrued rights under that scheme (including transfer credits allowed by that scheme), and (b) the trustees or managers of the new scheme have been given notice in accordance with regulations, the order shall have effect as if it has been made instead in respect of the trustees or managers of the new scheme; and in this subsection “transfer credits” has the same meaning as in the Pension Schemes Act 1993. (2) Regulations may— (a) in relation to any provision of sections 25B or 25C above which authorises the court making an order under section 23 above to require the trustees or managers of a pension scheme to make a payment for the benefit of the other party, make provision as to the person to whom, and the terms on which, the payment is to be made, (b) require notices to be given in respect of changes of circumstances relevant to such orders which include provision made by virtue of sections 25B and 25C above, (c) make provision for the trustees or managers of any pension scheme to provide, for the purposes of orders under section 23 above, information as to the value of any benefits under the scheme, (d) make provision for the recovery of the administrative expenses of— (i) complying with such orders, so far as they include provision made by virtue of sections 25B and 25C above, and (ii) providing such information, from the party with pension rights or the other party, (e) make provision for the value of any benefits under a pension scheme to be calculated and verified, for the purposes of orders under section 23 above, in a prescribed manner, and regulations made by virtue of paragraph (e) above may provide for that value to be calculated and verified in accordance with guidance which is prepared and from time to time revised by a prescribed person and approved by the Secretary of State. (3) In this section and sections 25B and 25C above— (a) references to a pension scheme include— (i) a retirement annuity contract, or (ii) an annuity, or insurance policy, purchased or transferred for the purpose of giving effect to rights under a pension scheme, (b) in relation to such a contract or annuity, references to the trustees or managers shall be read as references to the provider of the annuity, (c) in relation to such a policy, references to the trustees or managers shall be read as references to the insurer, and in section 25B(1) and (2) above, references to benefits under a pension scheme include any benefits by way of pension, whether under a pension scheme or not. (4) In this section and sections 25B and 25C above— - “the party with pension rights” means the party to the marriage who has or is likely to have benefits under a pension scheme and “the other party” means the other party to the marriage, - “pension scheme” means an occupational pension scheme or a personal pension scheme (applying the definitions in section 1 of the Pension Schemes Act 1993, but as if the reference to employed earners in the definition of “personal pension scheme” were to any earners), - “prescribed” means prescribed by regulations, and - “regulations” means regulations made by the Lord Chancellor; and the power to make regulations under this section shall be exercisable by statutory instrument, which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (2) In section 25(2)(h) of that Act (loss of chance to acquire benefits), “ (for example, a pension) ” is omitted.

• (3) In section 31 of that Act (variation, discharge, etc. of orders)—

• (a) in subsection (2), after paragraph (d) there is inserted—

(dd) any deferred order made by virtue of section 23(1)(c) (lump sums) which includes provision made by virtue of— (i) section 25B(4), or (ii) section 25C, (provision in respect of pension rights)

, and

• (b) after subsection (2A) there is inserted—

(2B) Where the court has made an order referred to in subsection (2)(dd)(ii) above, this section shall cease to apply to the order on the death of either of the parties to the marriage

.

• (4) Nothing in the provisions mentioned in subsection (5) applies to a court exercising its powers under section 23 of the Matrimonial Causes Act 1973 (financial provision in connection with divorce proceedings, etc.) in respect of any benefits under a pension arrangement (within the meaning of section 25B(1) of the Matrimonial Causes Act 1973) which a party to the marriage has or is likely to have.

• (4A) Nothing in the provisions mentioned in subsection (5) applies to a court exercising its powers under Part 6 of Schedule 5 to the Civil Partnership Act 2004 (making of Part 1 orders having regard to pension benefits).

• (5) The provisions referred to in subsections (4) and (4A) are —

• (a) section 356 of the Armed Forces Act 2006 or 159(4) and (4A) of the Pension Schemes Act 1993 (which prevent assignment, or orders being made restraining a person from receiving anything which he is prevented from assigning),

• (b) section 91 of this Act,

• (c) any provision of any enactment (whether passed or made before or after this Act is passed) corresponding to any of the enactments mentioned in paragraphs (a) and (b), and

• (d) any provision of the arrangement in question corresponding to any of those enactments.

• (6) Subsections (3) to (7) of section 25B, and section 25C of the Matrimonial Causes Act 1973, as inserted by this section, do not affect the powers of the court under section 31 of that Act (variation, discharge, etc.) in relation to any order made before the commencement of this section.

Pensions on divorce, etc.: Scotland.

167

• (1) In section 8(1) (orders for financial provision) of the Family Law (Scotland) Act 1985 (“the 1985 Act”), after paragraph (b) there is inserted—

(ba) an order under section 12A(2) or (3) of this Act;

.

• (2) In section 10 of the 1985 Act (sharing of value of matrimonial property)—

• (a) in subsection (5)—

• (i) after “party” there is inserted “ (a) ”; and

• (ii) for “or occupational pension scheme or similar arrangement” there is substituted—

or similar arrangement; and (b) in any benefits under a pension scheme which either party has or may have (including such benefits payable in respect of the death of either party), which is

; and

• (b) after subsection (7) there is inserted—

(8) The Secretary of State may by regulations make provision— (a) for the value of any benefits under a pension scheme to be calculated and verified, for the purposes of this Act, in a prescribed manner; (b) for the trustees or managers of any pension scheme to provide, for the purposes of this Act, information as to that value, and for the recovery of the administrative expenses of providing such information from either party, and regulations made by virtue of paragraph (a) above may provide for that value to be calculated and verified in accordance with guidance which is prepared and from time to time revised by a prescribed body and approved by the Secretary of State. (9) Regulations under subsection (8) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament. (10) In this section— - “benefits under a pension scheme” includes any benefits by way of pension, whether under a pension scheme or not; - “pension scheme” means— 1. an occupational pension scheme or a personal pension scheme (applying the definitions in section 1 of the Pension Schemes Act 1993, but as if the reference to employed earners in the definition of “personal pension scheme” were to any earners); 2. a retirement annuity contract; or 3. an annuity, or insurance policy, purchased or transferred for the purpose of giving effect to rights under a pension scheme falling within paragraph (a) above; and - “prescribed” means prescribed by regulations. (11) In this section, references to the trustees or managers of a pension scheme— (a) in relation to a contract or annuity referred to in paragraph (b) or (c) of the definition of “pension scheme” in subsection (10) above, shall be read as references to the provider of the annuity; (b) in relation to an insurance policy referred to in paragraph (c) of that definition, shall be read as a reference to the insurer.

.

• (3) After section 12 of the 1985 Act there is inserted—

(12A) (1) This section applies where the court makes an order under section 8(2) of this Act for payment of a capital sum (a “capital sum order”) by a party to the marriage (“the liable party”) in circumstances where— (a) the matrimonial property within the meaning of section 10 of this Act includes any rights or interests in benefits under a pension scheme which the liable party has or may have (whether such benefits are payable to him or in respect of his death); and (b) those benefits include a lump sum payable to him or in respect of his death. (2) Where the benefits referred to in subsection (1) above include a lump sum payable to the liable party, the court, on making the capital sum order, may make an order requiring the trustees or managers of the pension scheme in question to pay the whole or part of that sum, when it becomes due, to the other party to the marriage (“the other party”). (3) Where the benefits referred to in subsection (1) above include a lump sum payable in respect of the death of the liable party, the court, on making the capital sum order, may make an order— (a) if the trustees or managers of the pension scheme in question have power to determine the person to whom the sum, or any part of it, is to be paid, requiring them to pay the whole or part of that sum, when it becomes due, to the other party; (b) if the liable party has power to nominate the person to whom the sum, or any part of it, is to be paid, requiring the liable party to nominate the other party in respect of the whole or part of that sum; (c) in any other case, requiring the trustees or managers of the pension scheme in question to pay the whole or part of that sum, when it becomes due, to the other party instead of to the person to whom, apart from the order, it would be paid. (4) Any payment by the trustees or managers under an order under subsection (2) or (3) above— (a) shall discharge so much of the trustees’ or managers’ liability to or in respect of the liable party as corresponds to the amount of the payment; and (b) shall be treated for all purposes as a payment made by the liable party in or towards the discharge of his liability under the capital sum order. (5) Where the liability of the liable party under the capital sum order has been discharged in whole or in part, other than by a payment by the trustees or managers under an order under subsection (2) or (3) above, the court may, on an application by any person having an interest, recall any order under either of those subsections or vary the amount specified in such an order, as appears to the court appropriate in the circumstances. (6) Where— (a) an order under subsection (2) or (3) above imposes any requirement on the trustees or managers of a pension scheme (“the first scheme”) and the liable party acquires transfer credits under another scheme (“the new scheme”) which are derived (directly or indirectly) from a transfer from the first scheme of all his accrued rights under that scheme; and (b) the trustees or managers of the new scheme have been given notice in accordance with regulations under subsection (8) below, the order shall have effect as if it had been made instead in respect of the trustees or managers of the new scheme; and in this subsection “transfer credits” has the same meaning as in the Pension Schemes Act 1993. (7) Without prejudice to subsection (6) above, the court may, on an application by any person having an interest, vary an order under subsection (2) or (3) above by substituting for the trustees or managers specified in the order the trustees or managers of any other pension scheme under which any lump sum referred to in subsection (1) above is payable to the liable party or in respect of his death. (8) The Secretary of State may by regulations— (a) require notices to be given in respect of changes of circumstances relevant to orders under subsection (2) or (3) above; (b) make provision for the recovery of the administrative expenses of complying with such orders from the liable party or the other party. (9) Regulations under subsection (8) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament. (10) Subsection (10) (other than the definition of “benefits under a pension scheme”) and subsection (11) of section 10 of this Act shall apply for the purposes of this section as those subsections apply for the purposes of that section.

.

• (4) Nothing in the provisions mentioned in section 166(5) above applies to a court exercising its powers under section 8 (orders for financial provision on divorce, etc.) or 12A (orders for payment of capital sum: pensions lump sums) of the 1985 Act in respect of any benefits under a pension arrangement which fall within subsection (5)(b) of section 10 of that Act (“pension arrangement” having the meaning given in subsection (1) of section 27 of that Act, as it has effect for the purposes of subsection (5) of the said section 10).

War pensions for widows: effect of remarriage.

168

• (1) In determining whether a pension is payable to a person as a widow, widower or surviving civil partner under any of the enactments mentioned in subsection (3) in respect of any period beginning on or after the commencement date, no account may be taken of the fact that the person has married or formed a civil partnership with another person if, before the beginning of that period—

• (a) the marriage or civil partnership has been terminated,

• (b) the parties to it have been judicially separated, or

• (c) in the case of a civil partnership, a separation order has been made in respect of the parties.

• (1A) The commencement date is—

• (a) for the purpose of determining whether a pension is payable to a person as a widow or widower, 19 July 1995;

• (b) for the purpose of determining whether a pension is payable to a person as a surviving civil partner, 5 December 2005.

• (2) For the purposes of this section—

• (a) the reference to the termination of a marriage or civil partnership is to its termination by death, dissolution or annulment, and

• (b) the reference to judicial separation includes any legal separation obtained in a country or territory outside the British Islands and recognised in the United Kingdom;

and for those purposes a divorce, dissolution, annulment or legal separation obtained in a country or territory outside the British Islands must, if the Secretary of State so determines, be treated as recognised in the United Kingdom even though no declaration as to its validity has been made by any court in the United Kingdom.

• (3) The enactments referred to in subsection (1) are—

• (a) The Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006, and any order re-enacting the provisions of that order,

• (b) The Personal Injuries (Civilians) Scheme 1983, and any subsequent scheme made under the Personal Injuries (Emergency Provisions) Act 1939,

• (c) any scheme made under the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 or the Polish Resettlement Act 1947 applying the provisions of any such order as is referred to in paragraph (a),

• (d) the order made under section 1(5) of the Ulster Defence Regiment Act 1969 concerning pensions and other grants in respect of disablement or death due to service in the Ulster Defence Regiment.

Extensions of Pensions Appeal Tribunals Act 1943.

169

• (1) The Pensions Appeal Tribunals Act 1943 is amended as follows.

• (2) In section 1 (appeals against rejection of war pension claims made in respect of members of armed forces)—

• (a) in subsection (1), after “administered by the Minister” there is inserted “ or under a scheme made under section 1 of the Polish Resettlement Act 1947 ”, and

• (b) in subsections (3) and (3A), for “or Order of His Majesty” there is substituted “ , Order of Her Majesty or scheme ”.

• (3) In section 7 (application of Act to past decisions and assessments)—

• (a) in subsection (2), at the beginning there is inserted “ Subject to subsection (2A) of this section, ”, and

• (b) after that subsection, there is inserted—

(2A) Subsection (2) of this section shall not apply in relation to any decision given by the Minister before the passing of this Act which corresponds, apart from any difference of the kind referred to in that subsection, with such a decision as is referred to in section 1 of this Act in respect of claims made under the scheme referred to in that section.

• (4) In section 10 (power to modify sections 1 to 4 by Order in Council), in subsections (1) and (2), for “or Order of His Majesty” there is substituted “ , Order of Her Majesty or scheme ”.

• (5) In section 12 (interpretation), in the definition of “relevant service”—

• (a) for “or Order of His Majesty” there is substituted “ , Order of Her Majesty or scheme ”, and

• (b) for “or Order” there is substituted “ , Order or scheme ”.

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

Official and public service pensions

Pensions for dependants of the Prime Minister etc.

170

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

Equal treatment in relation to official pensions.

171

• (1) Section 3 of the Pensions (Increase) Act 1971 (qualifying conditions for pensions increase) is amended as follows.

• (2) In subsection (2)(c), “ is a woman who ” is omitted.

• (3) In subsection (10)—

• (a) for “woman is in receipt of a pension” there is substituted “ person is in receipt of a pension the whole or any part of ”, and

• (b) for “woman and that pension” there is substituted “ person and that pension or part ”.

• (4) In subsection (11)—

• (a) for “woman’s” there is substituted “ person’s ”, and

• (b) for “woman” there is substituted “ person ”,

and accordingly for “she” there is substituted “ he ”.

• (5) This section shall have effect, and shall be deemed to have had effect, in relation to pensions commencing after 17th May 1990, and in relation to so much of any such pension as is referable to service on or after that date.

Information about public service schemes.

172

• (1) In prescribed circumstances, the Secretary of State may provide information to any prescribed person in connection with the following questions—

• (a) whether an individual who during any period—

• (i) has been eligible to be an active member of an occupational pension scheme under the Superannuation Act 1972, but

• (ii) has instead made contributions to a personal pension scheme,

has suffered loss as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986 or under section 138D of the Financial Services and Markets Act 2000 (actions for damages in respect of contravention of rules etc. made under the Act), and

• (b) if so, what payment would need to be made to the occupational scheme in respect of the individual to restore the position to what it would have been if the individual had been an active member of the occupational scheme throughout the period in question,

and may impose on that person reasonable fees in respect of administrative expenses incurred in providing that information.

• (2) Where—

• (a) such an individual as is mentioned in subsection (1) is admitted or readmitted as an active member of an occupational pension scheme under the Superannuation Act 1972, or

• (b) a payment is made to the Secretary of State in respect of such an individual for the purpose mentioned in paragraph (b) of that subsection,

the Secretary of State may impose on any prescribed person reasonable fees in respect of administrative expenses incurred in connection with the admission, readmission or payment.

• (3) In the case of an occupational pension scheme under section 1 of the Superannuation Act 1972 (superannuation of civil servants), the references in subsections (1) and (2) to the Secretary of State shall be read as references to the Minister for the Civil Service, or such person as may be prescribed.

• (4) In the case of an occupational pension scheme under section 7 of the Superannuation Act 1972 (superannuation of persons employed in local government etc.), the references in subsections (1) and (2) to the Secretary of State shall be read as references to a prescribed person.

• (5) In this section—

• “prescribed” means—in the case of a scheme made under section 1 of the Superannuation Act 1972, prescribed by a scheme made by the Minister for the Civil Service, orin any other case, prescribed by regulations made by the Secretary of State, and

• “active member”, in relation to an occupational pension scheme, has the same meaning as in Part I.

General minor and consequential amendments

General minor and consequential amendments.

173

Schedule 6, which makes general minor and consequential amendments, shall have effect.

Subordinate legislation etc.

Orders and regulations (general provisions).

174

• (1) Any power under this Act to make regulations or orders (except a power of the court or the Authority to make orders) shall be exercisable by statutory instrument.

• (2) Except in so far as this Act provides otherwise, any power conferred by it 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 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, or

• (iii) any such provision either unconditionally or subject to any specified condition,

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and any power to make regulations or an order for the purposes of any one provision of this Act shall be without prejudice to any power to make regulations or an order for the purposes of any other provision.

• (3) Any power conferred by this Act to make regulations or an order includes power to make 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) Regulations made by the Secretary of State may, for the purposes of or in connection with the coming into force of any provisions of this Act, make any such provision as could be made, by virtue of subsection (4)(a) of section 180, by an order bringing those provisions into force.

Parliamentary control of orders and regulations.

175

• (1) Subject to subsections (2) , (2A) and (3), a statutory instrument which contains any regulations or order made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (2) A statutory instrument which contains any regulations made by virtue of—

• (a) section 64(4),

• (b) section 78(6),

• (c) section 116(1), ...

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

or order under section 10(2) must not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

• (2A) A statutory instrument which contains the first regulations made by virtue of section 41A or 41C must not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

• (3) Subsection (1) does not apply to an order under section 180.

General

Interpretation.

176

In this Act—

• “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978),

• “occupational pension scheme” and “personal pension scheme” have the meaning given by section 1 of the Pension Schemes Act 1993,

and the definition of “enactment” shall apply for the purposes of section 114 as if “Act” in section 21(1) of the Interpretation Act 1978 included any enactment.

Repeals.

177

The enactments shown in Schedule 7 are repealed to the extent specified in the third column.

Extent.

178

• (1) Subject to the following provisions, this Act does not extend to Northern Ireland.

• (2) Sections ... 68(5), ... ...168, 170(4) to (7), 172 and 179 extend to Northern Ireland.

• (3) The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland.

Northern Ireland.

179

An Order in Council under paragraph 1(1)(b) of Schedule 1 to the Northern Ireland Act 1974 (legislation for Northern Ireland in the interim period) which states that it is made only for purposes corresponding to those of this Act—

• (a) shall not be subject to paragraph 1(4) and (5) of that Schedule (affirmative resolution of both Houses of Parliament), but

• (b) shall be subject to annulment in pursuance of a resolution of either House.

Commencement.

180

• (1) Subject to the following provisions, this Act shall come into force on such day as the Secretary of State may by order made by statutory instrument appoint and different days may be appointed for different purposes.

• (2) The following provisions shall come into force on the day this Act is passed—

• (a) subject to the provisions of Schedule 4, Part II,

• (b) section 168,

• (c) sections 170 and 171,

• (d) section 179,

and any repeal in Schedule 7 for which there is a note shall come into force in accordance with that note.

• (3) Section 166 shall come into force on such day as the Lord Chancellor may by order made by statutory instrument appoint and different days may be appointed for different purposes.

• (4) Without prejudice to section 174(3), the power to make an order under this section includes power—

• (a) to make transitional adaptations or modifications—

• (i) of the provisions brought into force by the order, or

• (ii) in connection with those provisions, of any provisions of this Act, or the Pension Schemes Act 1993, then in force, or

• (b) to save the effect of any of the repealed provisions of that Act, or those provisions as adapted or modified by the order,

as it appears to the Secretary of State expedient, including different adaptations or modifications for different periods.

Short title.

181

This Act may be cited as the Pensions Act 1995.

SCHEDULE 1

General

1

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

2

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

Tenure of members

3

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

4

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

5

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

6

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

7

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

Expenses, remuneration, etc.

8

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

Parliamentary disqualification

9

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

The Ombudsman

10

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

Staff

11

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

The Superannuation Act 1972 (c. 11)

12

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

Proceedings

13

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

14

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

Validity

15

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

Accounts

16

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

Other expenses

17

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

Fees

18

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

Application of seal and proof of instruments

19

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

20

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

SCHEDULE 2

General

1

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

2

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

Tenure of members

3

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

4

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

5

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

6

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

Expenses, remuneration, et ceteralaetc.

7

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

Parliamentary disqualification

8

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

The Ombudsman

9

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

Staff

10

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

The Superannuation Act 1972 (c. 11)

11

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

Proceedings

12

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

13

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

14

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

15

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

Validity

16

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

Accounts

17

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

Other expenses

18

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

Application of seal and proof of instruments

19

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

20

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

SCHEDULE 3

The Employment Protection (Consolidation) Act 1978 (c.44)

1

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

2

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

3

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

4

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

5

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

6

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

7

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

8

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

9

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

10

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

The Insurance Companies Act 1982 (c.50)

11

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

The Companies Act 1985 (c.6)

12

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

The Bankruptcy (Scotland) Act 1985 (c. 66)

13

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

14

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

The Insolvency Act 1986 (c.45)

15

In section 310 of the Insolvency Act 1986 (income payments orders)—

• (a) in subsection (2), after “income of the bankrupt” there is inserted “ when taken together with any payments to which subsection (8) applies ”, and

• (b) at the end of subsection (7), there is added—

and any payment under a pension scheme but excluding any payment to which subsection (8) applies. (8) This subsection applies to— (a) payments by way of guaranteed minimum pension; and (b) payments giving effect to the bankrupt’s protected rights as a member of a pension scheme. (9) In this section, “guaranteed minimum pension” and “protected rights” have the same meaning as in the Pension Schemes Act 1993.

The Building Societies Act 1986 (c.53)

16

In section 53(15) of the Building Societies Act 1986, after paragraph (b) there is added—

or (c) persons involved in the operation of occupational pension schemes (within the meaning of the Pension Schemes Act 1993 or, in Northern Ireland, the Pension Schemes (Northern Ireland) Act 1993)

, and accordingly the “ or ” after paragraph (a) is omitted.

The Financial Services Act 1986 (c.60)

17

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

The Banking Act 1987 (c.22)

18

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

The Companies Act 1989 (c.40)

19

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

The Friendly Societies Act 1992 (c.40)

20

In the Table in section 64(5) of the Friendly Societies Act 1992, after the entry relating to the Building Societies Commission there is inserted—

The Occupational Pensions Regulatory Authority.	Functions under the Pension Schemes Act 1993 or the Pensions Act 1995 or any enactment in force in Northern Ireland corresponding to either of them.

The Tribunals and Inquiries Act 1992 (c. 53)

21

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

The Pension Schemes Act 1993 (c.48)

22

The Pension Schemes Act 1993 is amended as follows.

23

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

24

Sections 77 to 80 (assignment, forfeiture etc.

25

Sections 102 to 108 (annual increase in pensions in payment) are repealed.

26

Section 112 (restriction on investment in employer-related assets) is repealed.

27

Section 114 (documents for members etc.) is repealed.

28

Section 116 (regulations as to auditors) is repealed.

29

Section 118 (equal access) is repealed.

30

Sections 119 to 122 (independent trustees) are repealed.

31

In section 129 (overriding requirements)—

• (a) in subsection (1), “ Chapter I of Part V ”, “ sections 119 to 122 ”, “ under Chapter I of Part V or ” and “ or sections 119 to 122 ” are omitted,

• (b) in subsection (2), for the words from “Chapter III” to “section 108)” there is substituted “ and Chapter III of that Part ”, and

• (c) subsection (3)(a) is omitted.

32

In section 132 (conformity of schemes with requirements), “ the equal access requirements ” is omitted.

33

In section 133(1) (advice of the Board), “ the equal access requirements ” is omitted.

34

In section 134 (determination of questions)—

• (a) in subsection (3), “ the equal access requirements ”, and

• (b) in subsection (4), “ or the equal access requirements ” and “ or , as the case may be, section 118(1) ”,are omitted.

35

In section 136(2)(e)(iv) (applications to modify schemes), “ or the equal access requirements ” is omitted.

36

In section 139(2) (functions of the Board), “ the equal access requirements ” is omitted.

37

In section 140(4) (effect of orders), paragraph (c) and the “ and ” immediately preceding it are omitted.

38

Section 144 (deficiencies in assets on winding up) is repealed.

39

In section 153 (power to modify Act)—

• (a) in subsection (1), the words from “ and Chapter I ” to “ section 108) ” are omitted,

• (b) subsections (3) and (4) are omitted,

• (c) in subsection (5), “ Chapter I of Part VII ” is omitted, at the end of paragraph (b) there is inserted “ or ”, and paragraph (d) and the preceding “ or ” are omitted, and

• (d) subsections (6) and (7) are omitted.

40

In section 154(1) (application of provisions to personal pension schemes), after “provision of this Act” there is inserted “ or of sections 22 to 26 and 40 of the Pensions Act 1995 ”.

41

In section 159 (inalienability of certain pensions), after subsection (4) there is inserted—

(4A) Where a person— (a) is entitled or prospectively entitled as is mentioned in subsection (1), or (b) is entitled to such rights or to such a payment as is mentioned in subsection (4), no order shall be made by any court the effect of which would be that he would be restrained from receiving anything the assignment of which is or would be made void by either of those subsections. (4B) Subsection (4A) does not prevent the making of an attachment of earnings order under the Attachment of Earnings Act 1971.

42

In section 170 (determination of questions by Secretary of State), subsections (5) and (6) are omitted.

43

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

44

In section 181 (general interpretation)—

• (a) in subsection (1)—

• (i) the definition of “ equal access requirements ” is omitted, and

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in subsection (2), for the words from “160” to “requirements” there is substituted “ and 160 ”.

45

In section 183 (sub-delegation), in subsection (3)—

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

• (b) the words from “or, in the case of” to “determined” are omitted, and

• (c) the words following paragraph (b) are omitted.

46

In section 185(1) (consultation about regulations), “ I or ” is omitted.

47

In Schedule 7 (re-enactment or amendment of certain provisions not in force), paragraphs 1 and 3 are omitted.

SCHEDULE 4

Part I — Pensionable ages for men and women

Rules for determining pensionable age

1

The following rules apply for the purposes of the enactments relating to social security, that is, the following Acts and the instruments made, or having effect as if made, under them: the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 , the Pension Schemes Act 1993 (c. 48) , the State Pension Credit Act 2002 , Part 1 of the Welfare Reform Act 2007 and the Pensions Act 2014.

Rules

Part II — Entitlement to certain pension and other benefits

Pension increases for dependent spouses

2

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

Category B retirement pensions

3

• (1) For sections 49 and 50 of the Social Security Contributions and Benefits Act 1992 (Category B retirement pensions for women) there is substituted—

(48A) (1) A person who— (a) has attained pensionable age, and (b) on attaining that age was a married person or marries after attaining that age, shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the marriage (“the spouse”) if the following requirement is met. (2) The requirement is that the spouse— (a) has attained pensionable age and become entitled to a Category A retirement pension, and (b) satisfies the conditions specified in Schedule 3, Part I, paragraph 5. (3) During any period when the spouse is alive, a Category B retirement pension payable by virtue of this section shall be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5. (4) During any period after the spouse is dead, a Category B retirement pension payable by virtue of this section shall be payable at a weekly rate corresponding to— (a) the weekly rate of the basic pension, plus (b) half of the weekly rate of the additional pension, determined in accordance with the provisions of sections 44 to 45A above as they apply in relation to a Category A retirement pension, but subject to section 46(2) above and the modification in section 48C(4) below. (5) A person’s Category B retirement pension payable by virtue of this section shall not be payable for any period falling before the day on which the spouse’s entitlement is to be regarded as beginning for that purpose by virtue of section 5(1)(k) of the Administration Act. (48B) (1) A person (“the pensioner”) whose spouse died— (a) while they were married, and (b) after the pensioner attained pensionable age, shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if the spouse satisfied the conditions specified in Schedule 3, Part I, paragraph 5. (2) A Category B retirement pension payable by virtue of subsection (1) above shall be payable at a weekly rate corresponding to— (a) the weekly rate of the basic pension, plus (b) half of the weekly rate of the additional pension, determined in accordance with the provisions of sections 44 to 45A above as they apply in relation to a Category A retirement pension, but subject to section 46(2) above and the modifications in subsection (3) below and section 48C(4) below. (3) Where the spouse died under pensionable age, references in the provisions of sections 44 to 45A above as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse died. (4) A person who has attained pensionable age (“the pensioner”) whose spouse died before the pensioner attained that age shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if— (a) where the pensioner is a woman, the following condition is satisfied, and (b) where the pensioner is a man, the following condition would have been satisfied on the assumption mentioned in subsection (7) below. (5) The condition is that the pensioner— (a) is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and (b) became entitled to that pension in consequence of the spouse’s death. (6) A Category B retirement pension payable by virtue of subsection (4) above shall be payable— (a) where the pensioner is a woman, at the same weekly rate as her widow’s pension, and (b) where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below. (7) The assumption referred to in subsections (4) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman. (48C) (1) Subject to the provisions of this Act, a person’s entitlement to a Category B retirement pension shall begin on the day on which the conditions of entitlement become satisfied and shall continue for life. (2) In any case where— (a) a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and (b) section 47(1) above would apply for the increase of the Category A retirement pension, section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 46(5) of the Pensions Act. (3) In the case of a pensioner whose spouse died on or before 5th April 2000, sections 48A(4)(b) and 48B(2)(b) above shall have effect with the omission of the words “half of”. (4) In the application of the provisions of sections 44 to 45A above by virtue of sections 48A(4) or 48B(2) above, references in those provisions to the pensioner shall be taken as references to the spouse

.

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

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

Home responsibilities protection

4

• (1) In paragraph 5 of Schedule 3 to the Social Security Contributions and Benefits Act 1992 (contribution conditions for entitlement to retirement pension), in sub-paragraph (7)(a) (condition that contributor must have paid or been credited with contributions of the relevant class for not less than the requisite number of years modified in the case of those precluded from regular employment by responsibilities at home), “ (or at least 20 of them, if that is less than half) ” is omitted.

• (2) This paragraph shall have effect in relation to any person attaining pensionable age on or after 6th April 2010.

Additional pension

5

In section 46(2) of the Social Security Contributions and Benefits Act 1992 (benefits calculated by reference to Category A retirement pension), for the words following “45(4)(b) above-” there is substituted—

”N ”= (a) the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or (b) the number of tax years in the period— (i) beginning with the tax year in which the deceased spouse (“S”) attained the age of 16 or if later 1978-79, and (ii) ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier, whichever is the smaller number

.

Increments

6

• (1) In section 54(1) of the Social Security Contributions and Benefits Act 1992 (election to defer right to pension), in paragraph (a), the words from “but” to “70” are omitted.

• (2) In Schedule 5 to that Act—

• (a) in paragraph 2(2), the definition of “period of enhancement” (and the preceding “and”) are omitted, and

• (b) for “period of enhancement” (in every other place in paragraphs 2 and 3 where it appears) there is substituted “ period of deferment ”.

• (3) In paragraph 2(3) of that Schedule, for “1/7th per cent.” there is substituted “ 1/5th per cent. ”

• (4) In paragraph 8 of that Schedule, sub-paragraphs (1) and (2) are omitted.

• (5) The preceding sub-paragraphs shall come into force as follows—

• (a) sub-paragraphs (1) and (4) shall come into force on 6th April 2005;

• (b) sub-paragraphs (2) and (3) shall have effect in relation to incremental periods (within the meaning of Schedule 5 to the Social Security Contributions and Benefits Act 1992 (c. 4)) beginning on or after that date.

Graduated retirement benefit

7

In section 62(1) of the Social Security Contributions and Benefits Act 1992 (graduated retirement benefit continued in force by regulations)—

• (a) in paragraph (a), for “replacing section 36(4) of the National Insurance Act 1965” there is substituted “ amending section 36(2) of the National Insurance Act 1965 (value of unit of graduated contributions) so that the value is the same for women as it is for men and for replacing section 36(4) of that Act ”, and

• (b) at the end of paragraph (b) there is added “ and for that section (except subsection (5)) so to apply as it applies to women and their late husbands ”.

Christmas bonus for pensioners

8

In section 149(4) of that Act (Christmas bonus: supplementary), for “70 in the case of a man or 65 in the case of a woman” there is substituted “ 65 ”.

Part III — Consequential amendments

Pensionable age

9

In section 50 of the London Regional Transport Act 1984 (travel concessions), for subsection (7)(a) there is substituted—

(a) persons who have attained pensionable age (within the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995)

.

10

In section 93 of the Transport Act 1985 (travel concessions), for subsection (7)(a) there is substituted—

(a) persons who have attained pensionable age (within the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995)

.

11

In section 73B(2)(b)(ii) of the Housing (Scotland) Act 1987 (rent loan scheme), for “of the Social Security Act 1975” there is substituted “ given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995) ”.

12

In the Income and Corporation Taxes Act 1988—

• (a) in section 187(2) (interpretation), the definition of “pensionable age” is omitted,

• (b) in the words following paragraph (d) of paragraph 2 of Schedule 10 (retention of shares in connection with profit sharing schemes), for “to pensionable age” there is substituted “ in the case of a man, to the age of 65, and in the case of a woman, to the age of 60 ”.

• (c) in sub-paragraph (2) of paragraph 3A of that Schedule, for “pensionable age” there is substituted—

(a) in the case of a man, 65, and (b) in the case of a woman, 60.

, and

• (d) in sub-paragraph (4) of that paragraph, for “pensionable age” there is substituted “ in the case of a man, 65, and in the case of a woman, 60. ”

13

In the Social Security Contributions and Benefits Act 1992—

• (a) in section 122(1) (interpretation of Parts I to VI), for the definition of “pensionable age” there is substituted—

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995

, and

• (b) in section 150(2) (interpretation of Part X), for the definition of “pensionable age” there is substituted—

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995

.

14

In section 191 of the Social Security Administration Act 1992 (interpretation), for the definition of “pensionable age” there is substituted—

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995

.

15

In section 58 of the Trade Union and Labour Relations (Consolidation) Act 1992 (exemption from requirement for election), in subsection (3)(b), for the words following “pensionable age” there is substituted “ (within the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995) ”.

16

For section 49 of the Pension Schemes Act 1993 (married women and widows), including the cross heading preceding it, there is substituted—

(49) The Secretary of State may make regulations modifying, in such manner as he thinks proper— (a) this Chapter in its application to women born on or after 6th April 1950, and (b) sections 41, 42, 46(1), 47(2) and (5) and 48, in their application to women who are or have been married

.

17

In section 181(1) of that Act (interpretation), for the definition of “pensionable age” there is substituted—

“pensionable age”— (a) so far as any provisions (other than sections 46 to 48) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and (b) in any other case, has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995

.

Pension increases for dependent spouses

18

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

19

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

20

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

Category B retirement pensions

21

• (1) In section 20(1)(f) of the Social Security Contributions and Benefits Act 1992 (general description of benefits), for sub-paragraph (ii) there is substituted—

(ii) Category B, payable to a person by virtue of the contributions of a spouse (with increase for child dependants)

.

• (2) In section 25(6) of that Act, in paragraph (b), for “(for married women) under section 53(2)” there is substituted “ (for married people) under section 51A(2) ”.

• (3) In section 30B of that Act (incapacity benefit), in paragraph (a) of the proviso to subsection (3), for “(for married women) under section 53(2)” there is substituted “ (for married people) under section 51A(2) ”.

• (4) In section 41(5)(a) of that Act (long-term incapacity benefit for widowers), for “section 51 below” there is substituted “ the contributions of his wife ”.

• (5) In section 46(2) of that Act (calculation of additional pension in certain benefits), for “50(3)” there is substituted “ 48A(4) or 48B(2) ”.

• (6) After section 51 of that Act there is inserted—

(51A) (1) This section has effect where, apart from section 43(1) above, a married person 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 the other party to the marriage. (2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of— (a) the amount of the shortfall, or (b) the amount of the weekly rate of the Category B retirement pension. (3) This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979

, and section 53 of that Act (special provision for married women) is omitted.

• (7) In section 52 of that Act (special provision for surviving spouses), for subsection (1)(b) there is substituted—

(b) to a Category B retirement pension by virtue of the contributions of a spouse who has died

.

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

• (9) In section 60 of that Act (complete or partial failure to satisfy contribution conditions)—

• (a) in subsection (2), for “him” (in paragraph (b)) there is substituted “ the employed earner ” and for “his widow’s entitlement” there is substituted “ the entitlement of the employed earner’s widow or widower ”, and

• (b) for subsection (3)(d) there is substituted—

(d) a Category B retirement pension payable by virtue of section 48B above

.

• (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (11) In Schedule 4 to that Act (rates of benefit, etc.), in paragraph 5 of Part I, for “section 50(1)(a)(i)” there is substituted “ section 48A(3) ”.

• (12) In Schedule 5 to that Act (increased pension where entitlement deferred), in paragraph 2(5)(a), for “5 or 6” there is substituted “ 5, 5A or 6 ”.

• (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (15) For paragraphs 5 and 6 of that Schedule there is substituted—

(5) (1) Where— (a) a widow or widower (call that person “W”) is entitled to a Category A or Category B retirement pension and was married to the other party to the marriage (call that person “S”) when S died, and (b) S either— (i) was entitled to a guaranteed minimum pension with an increase under section 15(1) of the Pensions Act, or (ii) would have been so entitled if S had retired on the date of S’s death, the rate of W’s pension shall be increased by the following amount. (2) The amount is— (a) where W is a widow, an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), and (b) where W is a widower, an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be). (5A) (1) This paragraph applies where W (referred to in paragraph 5 above) is a widow. (2) Where the husband dies before 6th April 2000, the amounts referred to in paragraph 5(2)(a) above are the following— (a) an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above, (b) the appropriate amount, and (c) an amount equal to any increase to which the husband had been entitled under paragraph 5 above. (3) Where the husband dies after 5th April 2000, the amounts referred to in paragraph 5(2)(a) above are the following— (a) one-half of the appropriate amount after it has been reduced by the amount of any increases under section 109 of the Pensions Act, and (b) one-half of any increase to which the husband had been entitled under paragraph 5 above. (6) (1) This paragraph applies where W (referred to in paragraph 5 above) is a widower. (2) Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following— (a) an amount equal to the increase mentioned in paragraph 5(1)(b) above, (b) the appropriate amount, and (c) an amount equal to any increase to which the wife had been entitled under paragraph 5 above. (3) Where the wife dies after 5th April 1989 but before 6th April 2000, the amounts referred to in paragraph 5(2)(b) above are the following— (a) the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988, (b) one-half of that increase, so far as attributable to employment after 5th April 1988, (c) the appropriate amount reduced by the amount of any increases under section 109 of the Pensions Act, and (d) any increase to which the wife had been entitled under paragraph 5 above. (4) Where the wife dies after 5th April 2000, the amounts referred to in paragraph 5(2)(b) above are the following— (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988, (b) one-half of the appropriate amount after it has been reduced by the amount of any increases under section 109 of the Pensions Act, and (c) one-half of any increase to which the wife had been entitled under paragraph 5 above

.

• (16) Paragraph 5(1) of that Schedule (inserted by sub-paragraph (15) above) shall have effect, where W is a man who attained pensionable age before 6th April 2010, as if paragraph (a) also required him to have been over pensionable age when S died.

• (17) In paragraph 7 of that Schedule—

• (a) in sub-paragraph (1), for “paragraphs 5 and 6” there is substituted “ paragraphs 5 to 6 ”, and

• (b) in sub-paragraph (2), for “paragraph 5 or 6” there is substituted “ paragraph 5, 5A or 6 ”.

• (18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22

In section 46 of the Pension Schemes Act 1993 (effect of entitlement to guaranteed minimum pension on payment of benefits), in subsection (6)(b)(iii), for “section 49” there is substituted “ section 48A or 48B ”.

SCHEDULE 5

The Public Records Act 1958 (c. 51)

1

In Schedule 1 to the Public Records Act 1958 (definition of “Public Record”), in the Table—

• (a) in Part I, the entry relating to the Occupational Pensions Board is omitted, and

• (b) in Part II—

• (i) after the entry relating to the Nature Conservancy Council for England, there is inserted—

Occupational Pensions Regulatory Authority.

, and

• (ii) after the entry relating to the Office of the Director General of Fair Trading, there is inserted—

Pensions Compensation Board.

The Administration of Justice Act 1970 (c. 31)

2

In Schedule 4 to the Administration of Justice Act 1970 (taxes, social insurance contributions, etc. subject to special enforcement provisions), in paragraph 3, for “State scheme premiums” there is substituted “ Contributions equivalent premiums ”.

The Attachment of Earnings Act 1971 (c. 31)

3

In Schedule 2 to the Attachment of Earnings Act 1971 (taxes, social security contributions, etc. relevant for purposes of section 3(6)), in paragraph 3, for “State scheme premiums” there is substituted “ Contributions equivalent premiums ”.

The House of Commons Disqualification Act 1975 (c. 24)

4

In Part II of Schedule 1 to the House of Commons Disqualification Act 1975 (bodies of which all members are disqualified), the entry relating to the Occupational Pensions Board is omitted.

The Northern Ireland Assembly Disqualification Act 1975 (c. 25)

5

In Part II of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975 (bodies of which all members are disqualified), the entry relating to the Occupational Pensions Board is omitted.

The Social Security Pensions Act 1975 (c. 60)

6

• (1) In section 61 of the Social Security Pensions Act 1975 (consultation about regulations) for the words from “refer the proposals” in subsection (2) to the end of subsection (3) there is substituted “ consult such persons as he may consider appropriate ”.

• (2) In section 61B(1) of that Act (orders and regulations: general provisions), “ except any power of the Occupational Pensions Board to make orders ” is omitted.

• (3) In section 64(3) of that Act (expenses and receipts), for “state scheme premium” there is substituted “ contributions equivalent premium ”.

The European Parliament (Pay and Pensions) Act 1979 (c. 50)

7

In section 6(4) of the European Parliament (Pay and Pensions) Act 1979 (provision for payment of block transfer value into another pension scheme), “ and the Occupational Pensions Board ” is omitted.

The Justices of the Peace Act 1979 (c. 55)

8

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

The Judicial Pensions Act 1981 (c. 20)

9

In section 14A(2) of the Judicial Pensions Act 1981 (modifications of that Act in relation to personal pensions), in the definition of “personal pension scheme”, for the words from “by” to the end there is substituted “ in accordance with section 7 of the Pension Schemes Act 1993; ”.

The Insurance Companies Act 1982 (c. 50)

10

In the Table in paragraph 3(1) of Schedule 2B to the Insurance Companies Act 1982 (restriction on disclosure of information), the entry relating to the Occupational Pensions Board is omitted.

The Companies Act 1985 (c. 6)

11

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

The Income and Corporation Taxes Act 1988 (c. 1)

12

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

The Social Security Act 1989 (c. 24)

13

• (1) Section 29(7) of the Social Security Act 1989 (regulations and orders) is omitted.

• (2) In Schedule 5 to that Act (equal treatment in employment related schemes for pensions etc.), paragraph 4 is omitted.

The Social Security Contributions and Benefits Act 1992 (c. 4)

14

In Schedule 1 to the Social Security Contributions and Benefits Act 1992 (supplementary provisions), in paragraph 8(1)(g), for “state scheme premium” there is substituted “ contributions equivalent premium ”.

The Social Security Administration Act 1992 (c. 5)

15

• (1) The Social Security Administration Act 1992 is amended as follows.

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

• (3) In section 120 (proof of previous offences), in subsections (3) and (4), for “state scheme premiums” there is substituted “ contributions equivalent premiums ”.

• (4) In Schedule 4 (persons employed in social security administration etc.), the entries in Part I relating to the Occupational Pensions Board are omitted.

The Tribunals and Inquiries Act 1992 (c. 53)

16

• (1) The Tribunals and Inquiries Act 1992 is amended as follows.

• (2) In section 7(2) (concurrence needed for removal of members of certain tribunals), “ (d) or ” is omitted.

• (3) In section 10(5) (reasons to be given for decisions of tribunals and Ministers), paragraph (c) is omitted.

• (4) In section 13(5)(a) (power to amend), “ and (d) ” is omitted.

• (5) In section 14 (restricted application of Act in relation to certain tribunals), subsection (2) is omitted.

• (6) In Schedule 1 (Tribunals under the direct supervision of the Council on Tribunals), paragraph 35(d) is omitted.

The Judicial Pensions and Retirement Act 1993 (c. 8)

17

In section 13(9) of the Judicial Pensions and Retirement Act 1993 (election for personal pension), in the definition of “personal pension scheme”, “ by the Occupational Pensions Board ” is omitted.

The Pension Schemes Act 1993 (c. 48)

18

The Pension Schemes Act 1993 is amended as follows.

19

Sections 2 to 5 (constitution, membership etc.

20

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

21

In the provisions listed in the first column of the table—

• (a) in each place where the word appears, for “Board” there is substituted “ Secretary of State ”, and

• (b) the additional amendments listed in the second column of the table in relation to those provisions shall have effect.

Provision	Additional amendments
. . .
. . .	. . .
. . .	. . .
	. . .
. . .
. . .	. . .
	. . .
. . .	. . .
	. . .
	. . .
. . .	. . .
Section 163 (rule against perpetuities).	In subsection (6), for “consider” there is substituted “considers”.

22

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

23

In section 8 (definition of terms)—

• (a) in subsection (2), for the words following the definition of “minimum payment” there is substituted— “ and for the purposes of this subsection “rebate percentage” means the appropriate flat rate percentage for the purposes of section 42A(2) ”, and

• (b) subsection (5) is omitted

24

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

25

In section 10 (protected rights), in subsection (2)(a), after “minimum payments” there is inserted “ and payments under section 42A(3) ”.

26

In section 13 (minimum pensions for earners), in subsection (2)(a), the words from “and does” to the end are omitted.

27

In section 14 (earner’s guaranteed minimum)—

• (a) subsection (3) is omitted,

• (b) in subsection (8) after “1978-79” there is inserted “ or later than the tax year ending immediately before the principal appointed day ”.

28

In section 16 (revaluation of earnings factors)—

• (a) in subsection (3), for the words following “at least” there is substituted “ the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed ”, and

• (b) for the definition of “final relevant year” in subsection (5) there is substituted—

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

.

29

In section 17 (minimum pensions for widows and widowers), at the end of subsection (7) there is added “ or widows ”.

30

Section 22 (financing of benefits) is repealed.

31

In section 23 (securing of benefits)–

• (a) subsections (1) and (5) are omitted,

• (b) in subsection (4), for “(1) to (3)” there is substituted “ (2) and (3) ”;

and subsections (2) and (3) of that section do not apply where the winding up is begun on or after the principal appointed day and for the purposes of this paragraph the time when a scheme begins to be wound up shall be determined in accordance with regulation 2 of the Occupational Pension Schemes (Winding Up) Regulations 1996.

32

Section 24 (sufficiency of resources) is repealed.

33

In section 25 (conditions as to investments, etc.)—

• (a) subsections (1) and (3) are repealed, and

• (b) for subsection (2) there is substituted—

(2) A salary related contracted-out scheme must, in relation to any earner’s service before the principal appointed day, comply with any requirements prescribed for the purpose of securing that— (a) the Secretary of State is kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and (b) the resources of the scheme are brought to and are maintained at a level satisfactory to the Secretary of State

.

34

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

35

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

36

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

37

In section 34 (cancellation, etc. of certificates)—

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

• (b) subsection (6) is omitted, and

• (c) for subsection (7) there is substituted—

(7) Without prejudice to the previous provisions of this section, failure of a scheme to comply with any requirements prescribed by virtue of section 25(2) shall be a ground on which the Secretary of State may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate

.

38

Sections 35 (surrender, etc.

39

For section 37 (alteration of rules of contracted-out schemes) there is substituted—