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Welfare Reform and Pensions Act 1999

Current text a fecha 2016-01-27

Part I — Stakeholder pension schemes

Other pension schemes.

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may be used to defray the administrative expenses of the scheme, to pay commission or in any other way which does not result in the provision of benefits for or in respect of members.

Registration of stakeholder pension schemes

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such persons, in such manner, at such times, on payment of such fees, and subject to such other terms and conditions, as may be prescribed.

Duty of employers to facilitate access to stakeholder pension schemes

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Obtaining information with respect to compliance with section 3 and corresponding Northern Ireland legislation

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

Powers of inspection for securing compliance with section 3 and corresponding Northern Ireland legislation

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

Application of certain enactments

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Reduced rates of contributions etc: power to specify different percentages

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Interpretation and application of Part I

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to be treated for all purposes, or for such purposes as may be prescribed, as if it were a personal pension scheme and not an occupational pension scheme.

Part II — Pensions: general

Payments by employers to pension schemes

Monitoring of employers' payments to personal pension schemes

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In Part VI of the Pension Schemes Act 1993 (further requirements for protection of scheme members), after section 111 there shall be inserted—

(111A) (1) This section applies where— (a) an employee is a member of a personal pension scheme; and (b) direct payment arrangements exist between the employee and his employer. (2) In this section “direct payment arrangements” means arrangements under which contributions fall to be paid by or on behalf of the employer towards the scheme— (a) on the employer’s own account (but in respect of the employee); or (b) on behalf of the employee out of deductions from the employee’s earnings. (3) The employer must secure that there is prepared, maintained and from time to time revised a record of the direct payment arrangements which complies with subsection (4). (4) The record must— (a) show the rates and due dates of contributions payable under the direct payment arrangements, and (b) satisfy prescribed requirements. (5) The employer must, within the prescribed period after the preparation or any revision of the record, send a copy of the record or (as the case may be) of the revised record to the trustees or managers of the scheme. (6) Except in prescribed circumstances, the trustees or managers of the scheme must, where any contribution shown by the record to be payable under the direct payment arrangements has not been paid on or before its due date, give notice of that fact, within the prescribed period, to the Regulatory Authority and the employee. (7) The trustees or managers of the scheme must before the end of prescribed intervals send the employee a statement setting out the amounts and dates of the payments made under the direct payment arrangements during a prescribed period. (8) If— (a) the employer fails to take all such steps as are reasonable to secure compliance with subsection (3) or (5), or (b) a contribution payable under the direct payment arrangements is not paid to the trustees or managers of the scheme on or before its due date, section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) applies to the employer. (9) If subsection (6) or (7) is not complied with, section 10 of the Pensions Act 1995 applies to any trustee or manager of the scheme who has failed to take all such steps as are reasonable to secure compliance. (10) If— (a) subsection (6) or (7) is not complied with, and (b) the scheme— (i) is established under a trust, and (ii) is or has been registered under section 2 of the Welfare Reform and Pensions Act 1999 (stakeholder schemes), section 3 of the Pensions Act 1995 (power of the Regulatory Authority to remove trustees) applies to any trustee of the scheme who has failed to take all such steps as are reasonable to secure compliance. (11) A person shall not be required by virtue of subsection (8)(b) above to pay a penalty under section 10 of the Pensions Act 1995 in respect of a failure if in respect of that failure he has been— (a) required to pay a penalty under that section by virtue of section 3(7) of the Welfare Reform and Pensions Act 1999 (failures in respect of stakeholder pensions), or (b) convicted of an offence under subsection (12) below. (12) A person is guilty of an offence if he is knowingly concerned in the fraudulent evasion of the direct payment arrangements so far as they are arrangements for the payment by him or any other person of any such contribution towards the scheme as is mentioned in subsection (2)(b). (13) A person guilty of an offence under subsection (12) is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum; and (b) on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine or both. (14) No prosecution shall be brought against the Crown for an offence under subsection (12), but that subsection applies to persons in the public service of the Crown as to other persons. (15) In this section “due date”, in relation to a contribution payable under the direct payment arrangements, means— (a) if the contribution falls to be paid on the employer’s own account, the latest day under the arrangements for paying it; (b) if the contribution falls to be paid on behalf of the employee, the last day of a prescribed period. (16) Regulations may provide for this section to apply with such modifications as may be prescribed in a case where— (a) the direct payment arrangements give effect to a requirement arising under subsection (5) of section 3 of the Welfare Reform and Pensions Act 1999 (deduction and payment of employee’s contributions to stakeholder scheme), and (b) in accordance with regulations under that subsection, that requirement is for the employer to pay contributions to a person prescribed by such regulations (instead of to the trustees or managers of the scheme). (17) Nothing in this section shall be taken as varying the provisions of the direct payment arrangements or as affecting their enforceability. (111B) (1) Any person appearing to the Regulatory Authority to be a person who holds, or is likely to hold, information which is relevant to the issue— (a) whether any provision made by or under section 111A is being, or has been, complied with by an employer or the trustees or managers of a personal pension scheme, (b) whether, in the case of any direct payment arrangements existing between an employee and his employer, there has been such a failure to pay a contribution as is mentioned in subsection (8)(b) of that section, or (c) whether an offence has been committed under subsection (12) of that section in relation to any such arrangements, must, if required to do so by the Regulatory Authority by notice in writing, produce any document which is so relevant. (2) To comply with subsection (1) the document must be produced in such a manner, at such a place and within such a period as may be specified in the notice. (3) An inspector may, for the purposes of investigating any of the matters set out in subsection (1)(a) to (c), at any reasonable time enter premises liable to inspection and, while there— (a) may make such examination and inquiry as may be necessary for such purposes, (b) may require any person on the premises to produce for his inspection, or secure the production for his inspection of, any document relevant— (i) to compliance with any provision made by or under section 111A, or with the direct payment arrangements, or (ii) to the issue whether an offence has been committed under subsection (12) of that section in relation to those arrangements, and (c) may, as to any matter so relevant, examine, or require to be examined, either alone or in the presence of another person, any person on the premises whom he has reasonable cause to believe to be able to give information relevant to that matter. (4) An inspector applying for admission to any premises in pursuance of subsection (3) must, if so required, produce his certificate of appointment. (5) For the purposes of subsection (3) premises are liable to inspection if the inspector has reasonable grounds to believe that— (a) employees of the employer are employed there, (b) documents relevant to the administration of— (i) the employer’s business, (ii) the direct payment arrangements, or (iii) the scheme to which those arrangements relate, are kept there, or (c) either of the following is being carried out there, namely— (i) the administration of the employer’s business, the arrangements or the scheme, or (ii) work connected with the administration of the employer’s business, the arrangements or the scheme, unless the premises are a private dwelling-house not used by, or by permission of, the occupier for the purposes of a trade or business. (6) Section 100 of the Pensions Act 1995 (warrants) shall have effect as if references to section 98(1) or 99(1)(b) of that Act included references to subsection (1) or (3)(b). (7) Sections 101 to 103 of that Act (penalties, savings and reports) shall have effect as if references which are or include references to section 98 or 99 of that Act included references to this section. (8) In this section— - “direct payment arrangements” has the same meaning as in section 111A; - “document” includes information recorded in any form, and any reference to production of a document, in relation to information recorded otherwise than in legible form, is to producing a copy of the information in legible form; - “inspector” means a person appointed by the Regulatory Authority as an inspector. (9) References in this section to, or to any provision of, section 111A include references to corresponding provisions of Northern Ireland legislation; and in this section as it has effect in relation to those corresponding provisions, “employee” and “employer” have the meaning they have for the purposes of those provisions.

Late payments by employers to occupational pension schemes

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(8) Where on making a payment of any earnings in respect of any employment there is deducted any amount corresponding to any contribution payable on behalf of an active member of an occupational pension scheme, the amount deducted is to be paid, within a prescribed period, to the trustees or managers of the scheme. (9) If in any case there is a failure to comply with subsection (8)— (a) section 10 applies to the employer; and (b) except in prescribed circumstances, the trustees or managers must give notice of the failure, within the prescribed period, to the Authority and the member. (10) If in any case subsection (9)(b) is not complied with— (a) section 3 applies to any trustee who has failed to take all such steps as are reasonable to secure compliance; and (b) section 10 applies to any trustee or manager who has failed to take all such steps. (11) If any person is knowingly concerned in the fraudulent evasion of the obligation imposed by subsection (8) in any case, he is guilty of an offence. (12) A person guilty of an offence under subsection (11) is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum; and (b) on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine or both. (13) A person shall not be required by virtue of subsection (9)(a) above to pay a penalty under section 10 in respect of a failure if in respect of that failure he has been— (a) required to pay a penalty under that section by virtue of section 3(7) of the Welfare Reform and Pensions Act 1999 (failures in respect of stakeholder pensions), or (b) convicted of an offence under subsection (11) above.

Pensions and bankruptcy

Effect of bankruptcy on pension rights: approved arrangements

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the trustee in bankruptcy is not in respect of that transaction entitled by virtue of this subsection to any remedy against them or any person whose title to any property derives from them.

Effect of bankruptcy on pension rights: unapproved arrangements

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Sections 11 and 12: application to Scotland

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(b) if later, the date of sequestration (within the meaning of section 12(4) of the Bankruptcy (Scotland) Act 1985) or of the judicial factor’s appointment taking effect, as the case may be.

No forfeiture on bankruptcy of rights under pension schemes

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(159A) (1) A person’s rights under a personal pension scheme cannot be forfeited by reference to his bankruptcy. (2) For the purposes of this section— (a) a person shall be treated as having a right under a personal pension scheme where— (i) he is entitled to a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 (sharing of rights on divorce etc.), (ii) he is so entitled as against the person responsible for the scheme (within the meaning of Chapter I of Part IV of that Act), and (iii) the person so responsible has not discharged his liability in respect of the credit; and (b) forfeiture shall be taken to include any manner of deprivation or suspension.

Excessive pension contributions made by persons who have become bankrupt

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For sections 342A to 342C of the Insolvency Act 1986 there shall be substituted—

(342A) (1) Where an individual who is adjudged bankrupt— (a) has rights under an approved pension arrangement, or (b) has excluded rights under an unapproved pension arrangement, the trustee of the bankrupt’s estate may apply to the court for an order under this section. (2) If the court is satisfied— (a) that the rights under the arrangement are to any extent, and whether directly or indirectly, the fruits of relevant contributions, and (b) that the making of any of the relevant contributions (“the excessive contributions”) has unfairly prejudiced the individual’s creditors, the court may make such order as it thinks fit for restoring the position to what it would have been had the excessive contributions not been made. (3) Subsection (4) applies where the court is satisfied that the value of the rights under the arrangement is, as a result of rights of the individual under the arrangement or any other pension arrangement having at any time become subject to a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999 (debits giving effect to pension-sharing), less than it would otherwise have been. (4) Where this subsection applies— (a) any relevant contributions which were represented by the rights which became subject to the debit shall, for the purposes of subsection (2), be taken to be contributions of which the rights under the arrangement are the fruits, and (b) where the relevant contributions represented by the rights under the arrangement (including those so represented by virtue of paragraph (a)) are not all excessive contributions, relevant contributions which are represented by the rights under the arrangement otherwise than by virtue of paragraph (a) shall be treated as excessive contributions before any which are so represented by virtue of that paragraph. (5) In subsections (2) to (4) “relevant contributions” means contributions to the arrangement or any other pension arrangement— (a) which the individual has at any time made on his own behalf, or (b) which have at any time been made on his behalf. (6) The court shall, in determining whether it is satisfied under subsection (2)(b), consider in particular— (a) whether any of the contributions were made for the purpose of putting assets beyond the reach of the individual’s creditors or any of them, and (b) whether the total amount of any contributions— (i) made by or on behalf of the individual to pension arrangements, and (ii) represented (whether directly or indirectly) by rights under approved pension arrangements or excluded rights under unapproved pension arrangements, is an amount which is excessive in view of the individual’s circumstances when those contributions were made. (7) For the purposes of this section and sections 342B and 342C (“the recovery provisions”), rights of an individual under an unapproved pension arrangement are excluded rights if they are rights which are excluded from his estate by virtue of regulations under section 12 of the Welfare Reform and Pensions Act 1999. (8) In the recovery provisions— - “approved pension arrangement” has the same meaning as in section 11 of the Welfare Reform and Pensions Act 1999; - “unapproved pension arrangement” has the same meaning as in section 12 of that Act. (342B) (1) Without prejudice to the generality of section 342A(2), an order under section 342A may include provision— (a) requiring the person responsible for the arrangement to pay an amount to the individual’s trustee in bankruptcy, (b) adjusting the liabilities of the arrangement in respect of the individual, (c) adjusting any liabilities of the arrangement in respect of any other person that derive, directly or indirectly, from rights of the individual under the arrangement, (d) for the recovery by the person responsible for the arrangement (whether by deduction from any amount which that person is ordered to pay or otherwise) of costs incurred by that person in complying in the bankrupt’s case with any requirement under section 342C(1) or in giving effect to the order. (2) In subsection (1), references to adjusting the liabilities of the arrangement in respect of a person include (in particular) reducing the amount of any benefit or future benefit to which that person is entitled under the arrangement. (3) In subsection (1)(c), the reference to liabilities of the arrangement does not include liabilities in respect of a person which result from giving effect to an order or provision falling within section 28(1) of the Welfare Reform and Pensions Act 1999 (pension sharing orders and agreements). (4) The maximum amount which the person responsible for an arrangement may be required to pay by an order under section 342A is the lesser of— (a) the amount of the excessive contributions, and (b) the value of the individual’s rights under the arrangement (if the arrangement is an approved pension arrangement) or of his excluded rights under the arrangement (if the arrangement is an unapproved pension arrangement). (5) An order under section 342A which requires the person responsible for an arrangement to pay an amount (“the restoration amount”) to the individual’s trustee in bankruptcy must provide for the liabilities of the arrangement to be correspondingly reduced. (6) For the purposes of subsection (5), liabilities are correspondingly reduced if the difference between— (a) the amount of the liabilities immediately before the reduction, and (b) the amount of the liabilities immediately after the reduction, is equal to the restoration amount. (7) An order under section 342A in respect of an arrangement— (a) shall be binding on the person responsible for the arrangement, and (b) overrides provisions of the arrangement to the extent that they conflict with the provisions of the order. (342C) (1) The person responsible for— (a) an approved pension arrangement under which a bankrupt has rights, (b) an unapproved pension arrangement under which a bankrupt has excluded rights, or (c) a pension arrangement under which a bankrupt has at any time had rights, shall, on the bankrupt’s trustee in bankruptcy making a written request, provide the trustee with such information about the arrangement and rights as the trustee may reasonably require for, or in connection with, the making of applications under section 342A. (2) Nothing in— (a) any provision of section 159 of the Pension Schemes Act 1993 or section 91 of the Pensions Act 1995 (which prevent assignment and the making of orders that restrain a person from receiving anything which he is prevented from assigning), (b) any provision of any enactment (whether passed or made before or after the passing of the Welfare Reform and Pensions Act 1999) corresponding to any of the provisions mentioned in paragraph (a), or (c) any provision of the arrangement in question corresponding to any of those provisions, applies to a court exercising its powers under section 342A. (3) Where any sum is required by an order under section 342A to be paid to the trustee in bankruptcy, that sum shall be comprised in the bankrupt’s estate. (4) Regulations may, for the purposes of the recovery provisions, make provision about the calculation and verification of— (a) any such value as is mentioned in section 342B(4)(b); (b) any such amounts as are mentioned in section 342B(6)(a) and (b). (5) The power conferred by subsection (4) includes power to provide for calculation or verification— (a) in such manner as may, in the particular case, be approved by a prescribed person; or (b) in accordance with guidance— (i) from time to time prepared by a prescribed person, and (ii) approved by the Secretary of State. (6) References in the recovery provisions to the person responsible for a pension arrangement are to— (a) the trustees, managers or provider of the arrangement, or (b) the person having functions in relation to the arrangement corresponding to those of a trustee, manager or provider. (7) In this section and sections 342A and 342B— - “prescribed” means prescribed by regulations; - “the recovery provisions” means this section and sections 342A and 342B; - “regulations” means regulations made by the Secretary of State. (8) Regulations under the recovery provisions may— (a) make different provision for different cases; (b) contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient. (9) Regulations under the recovery provisions shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Excessive pension contributions made by persons who have become bankrupt: Scotland

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For sections 36A to 36C of the Bankruptcy (Scotland) Act 1985 there shall be substituted—

(36A) (1) Where a debtor’s estate has been sequestrated and he— (a) has rights under an approved pension arrangement, or (b) has excluded rights under an unapproved pension arrangement, the permanent trustee may apply to the court for an order under this section. (2) If the court is satisfied— (a) that the rights under the arrangement are to any extent, and whether directly or indirectly, the fruits of relevant contributions, and (b) that the making of any of the relevant contributions (“the excessive contributions”) has unfairly prejudiced the debtor’s creditors, the court may make such order as it thinks fit for restoring the position to what it would have been had the excessive contributions not been made. (3) Subsection (4) applies where the court is satisfied that the value of the rights under the arrangement is, as a result of rights of the debtor under the arrangement or any other pension arrangement having at any time become subject to a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999 (debits giving effect to pension-sharing), less than it would otherwise have been. (4) Where this subsection applies— (a) any relevant contributions which were represented by the rights which became subject to the debit shall, for the purposes of subsection (2), be taken to be contributions of which the rights under the arrangement are the fruits, and (b) where the relevant contributions represented by the rights under the arrangement (including those so represented by virtue of paragraph (a)) are not all excessive contributions, relevant contributions which are represented by the rights under the arrangement otherwise than by virtue of paragraph (a) shall be treated as excessive contributions before any which are so represented by virtue of that paragraph. (5) In subsections (2) to (4) “relevant contributions” means contributions to the arrangement or any other pension arrangement— (a) which the debtor has at any time made on his own behalf, or (b) which have at any time been made on his behalf. (6) The court shall, in determining whether it is satisfied under subsection (2)(b), consider in particular— (a) whether any of the contributions were made for the purpose of putting assets beyond the reach of the debtor’s creditors or any of them, and (b) whether the total amount of any contributions— (i) made by or on behalf of the debtor to pension arrangements, and (ii) represented (whether directly or indirectly) by rights under approved pension arrangements or excluded rights under unapproved pensions arrangements, is an amount which is excessive in view of the debtor’s circumstances when those contributions were made. (7) For the purposes of this section and sections 36B and 36C (“the recovery provisions”), rights of a debtor under an unapproved pension arrangement are excluded rights if they are rights which are excluded from his estate by virtue of regulations under section 12 of the Welfare Reform and Pensions Act 1999. (8) In the recovery provisions— - “approved pension arrangement” has the same meaning as in section 11 of the Welfare Reform and Pensions Act 1999; - “unapproved pension arrangement” has the same meaning as in section 12 of that Act. (36B) (1) Without prejudice to the generality of section 36A(2) an order under section 36A may include provision— (a) requiring the person responsible for the arrangement to pay an amount to the permanent trustee, (b) adjusting the liabilities of the arrangement in respect of the debtor, (c) adjusting any liabilities of the arrangement in respect of any other person that derive, directly or indirectly, from rights of the debtor under the arrangement, (d) for the recovery by the person responsible for the arrangement (whether by deduction from any amount which that person is ordered to pay or otherwise) of costs incurred by that person in complying in the debtor’s case with any requirement under section 36C(1) or in giving effect to the order. (2) In subsection (1), references to adjusting the liabilities of the arrangement in respect of a person include (in particular) reducing the amount of any benefit or future benefit to which that person is entitled under the arrangement. (3) In subsection (1)(c), the reference to liabilities of the arrangement does not include liabilities in respect of a person which result from giving effect to an order or provision falling within section 28(1) of the Welfare Reform and Pensions Act 1999 (pension sharing orders and agreements). (4) The maximum amount which the person responsible for an arrangement may be required to pay by an order under section 36A is the lesser of— (a) the amount of the excessive contributions, and (b) the value of the debtor’s rights under the arrangement (if the arrangement is an approved pension arrangement) or of his excluded rights under the arrangement (if the arrangement is an unapproved pension arrangement). (5) An order under section 36A which requires the person responsible for an arrangement to pay an amount (“the restoration amount”) to the permanent trustee must provide for the liabilities of the arrangement to be correspondingly reduced. (6) For the purposes of subsection (5), liabilities are correspondingly reduced if the difference between— (a) the amount of the liabilities immediately before the reduction, and (b) the amount of the liabilities immediately after the reduction, is equal to the restoration amount. (7) An order under section 36A in respect of an arrangement— (a) shall be binding on the person responsible for the arrangement; and (b) overrides provisions of the arrangement to the extent that they conflict with the provisions of the order. (36C) (1) The person responsible for— (a) an approved pension arrangement under which a debtor has rights, (b) an unapproved pension arrangement under which a debtor has excluded rights, or (c) a pension arrangement under which a debtor has at any time had rights, shall, on the permanent trustee making a written request, provide the permanent trustee with such information about the arrangement and rights as the permanent trustee may reasonably require for, or in connection with, the making of applications under section 36A. (2) Nothing in— (a) any provision of section 159 of the Pensions Schemes Act 1993 or section 91 of the Pensions Act 1995 (which prevent assignation and the making of orders that restrain a person from receiving anything which he is prevented from assigning), (b) any provision of any enactment (whether passed or made before or after the passing of the Welfare Reform and Pensions Act 1999) corresponding to any of the provisions mentioned in paragraph (a), or (c) any provision of the arrangement in question corresponding to any of those provisions, applies to a court exercising its powers under section 36A. (3) Where any sum is required by an order under section 36A to be paid to the permanent trustee, that sum shall be comprised in the debtor’s estate. (4) Regulations may, for the purposes of the recovery provisions, make provision about the calculation and verification of— (a) any such value as is mentioned in section 36B(4)(b); (b) any such amounts as are mentioned in section 36B(6)(a) and (b). (5) The power conferred by subsection (4) includes power to provide for calculation or verification— (a) in such manner as may, in the particular case, be approved by a prescribed person; or (b) in accordance with guidance— (i) from time to time prepared by a prescribed person, and (ii) approved by the Secretary of State. (6) References in the recovery provisions to the person responsible for a pension arrangement are to— (a) the trustees, managers or provider of the arrangement, or (b) the person having functions in relation to the arrangement corresponding to those of a trustee, manager or provider. (7) In this section and sections 36A and 36B— - “the recovery provisions” means this section and sections 36A and 36B; - “regulations” means regulations made by the Secretary of State. (8) Regulations under the recovery provisions may contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient.

Miscellaneous

Compensating occupational pension schemes

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

Miscellaneous amendments

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Schedule 2 (which contains amendments of the law relating to pensions) shall have effect.

Part III — Pensions on divorce etc.

Pension sharing orders

Orders in England and Wales

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Schedule 3 (which amends the Matrimonial Causes Act 1973 for the purpose of enabling the court to make pension sharing orders in connection with proceedings in England and Wales for divorce or nullity of marriage, and for supplementary purposes) shall have effect.

Orders in Scotland

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(baa) a pension sharing order.

“pension sharing order” is an order which— (a) provides that one party’s— (i) shareable rights under a specified pension arrangement, or (ii) shareable state scheme rights, be subject to pension sharing for the benefit of the other party, and (b) specifies the percentage value, or the amount, to be transferred;

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(1A) In subsection (1), in the definition of “pension sharing order”— (a) the reference to shareable rights under a pension arrangement is to rights in relation to which pension sharing is available under Chapter I of Part IV of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation, and (b) the reference to shareable state scheme rights is to rights in relation to which pension sharing is available under Chapter II of Part IV of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation.

Sections 25B to 25D of the Matrimonial Causes Act 1973

Amendments

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Schedule 4 (which amends the sections about pensions inserted in the Matrimonial Causes Act 1973 by section 166 of the Pensions Act 1995) shall have effect.

Extension to overseas divorces etc

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(3A) The matters to which the court is to have regard under subsection (3) above— (a) so far as relating to paragraph (a) of section 25(2) of the 1973 Act, include any benefits under a pension arrangement which a party to the marriage has or is likely to have (whether or not in the foreseeable future), and (b) so far as relating to paragraph (h) of that provision, include any benefits under a pension arrangement which, by reason of the dissolution or annulment of the marriage, a party to the marriage will lose the chance of acquiring.

(7) In this section— (a) “pension arrangement” has the meaning given by section 25D(3) of the 1973 Act, and (b) references to benefits under a pension arrangement include any benefits by way of pension, whether under a pension arrangement or not.

(bd) section 25B(3) to (7B) (power, by financial provision order, to attach payments under a pension arrangement, or to require the exercise of a right of commutation under such an arrangement); (be) section 25C (extension of lump sum powers in relation to death benefits under a pension arrangement);

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(2) Subsection (1)(bd) and (be) above shall not apply where the court has jurisdiction to entertain an application for an order for financial relief by reason only of the situation in England or Wales of a dwelling-house which was a matrimonial home of the parties. (3) Section 25D(1) of the 1973 Act (effect of transfers on orders relating to rights under a pension arrangement) shall apply in relation to an order made under section 17 above by virtue of subsection (1)(bd) or (be) above as it applies in relation to an order made under section 23 of that Act by virtue of section 25B or 25C of the 1973 Act. (4) The Lord Chancellor may by regulations make for the purposes of this Part of this Act provision corresponding to any provision which may be made by him under subsections (2) to (2B) of section 25D of the 1973 Act. (5) 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.

Miscellaneous

Supply of pension information in connection with divorce etc

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for the purposes of regulations under paragraph (a)(i) (ia), (iii) or (iv);

Charges by pension arrangements in relation to earmarking orders

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The Secretary of State may by regulations make provision for the purpose of enabling the person responsible for a pension arrangement to recover prescribed charges in respect of complying with—

Supplementary

Power to make consequential amendments of Part III

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Interpretation of Part III

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Part IV — Pension sharing

Chapter I — Sharing of rights under pension arrangements

Pension sharing mechanism

Scope of mechanism

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Activation of pension sharing

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Creation of pension debits and credits

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Cash equivalents

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Pension debits

Reduction of benefit

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is reduced by the appropriate percentage.

is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.

Effect on contracted-out rights

32

(4) Where, in the case of a scheme which makes such provision as is mentioned in subsection (2) or (3), a member’s rights under the scheme become subject to a pension debit, his protected rights shall exclude the appropriate percentage of the rights which were his protected rights immediately before the day on which the pension debit arose. (5) For the purposes of subsection (4), the appropriate percentage is— (a) if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage; (b) if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of subsection (1) of section 29 of the Welfare Reform and Pensions Act 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in subsection (3)(b) of that section (cash equivalent of transferor’s benefits).

(15A) (1) Where— (a) an earner has a guaranteed minimum in relation to the pension provided by a scheme, and (b) his right to the pension becomes subject to a pension debit, his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage. (2) Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit. (3) For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined. (4) For the purposes of this section the appropriate percentage is— (a) if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage; (b) if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of subsection (1) of section 29 of the Welfare Reform and Pensions Act 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in subsection (3)(b) of that section (cash equivalent of transferor’s benefits).

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

“pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;

.

Pension credits

Time for discharge of liability

33

“Implementation period”

34

and, if the pension credit depends on provision falling within subsection (1)(f) of section 28, to documentary evidence that the agreement containing the provision is one to which subsection (3)(a) of that section applies.

Mode of discharge of liability

35

Treatment of pension credit rights under schemes

Safeguarded rights

36

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

Requirements relating to pension credit benefit

37

After section 101 of the Pension Schemes Act 1993 there shall be inserted—

(101A) (1) This Chapter applies to any occupational pension scheme whose resources are derived in whole or part from— (a) payments to which subsection (2) applies made or to be made by one or more employers of earners to whom the scheme applies, or (b) such other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme. (2) This subsection applies to payments— (a) under an actual or contingent legal obligation, or (b) in the exercise of a power conferred, or the discharge of a duty imposed, on a Minister of the Crown, government department or any other person, being a power or duty which extends to the disbursement or allocation of public money. (101B) In this Chapter— - “scheme” means an occupational pension scheme to which this Chapter applies; - “pension credit rights” means rights to future benefits under a scheme which are attributable (directly or indirectly) to a pension credit; - “pension credit benefit”, in relation to a scheme, means the benefits payable under the scheme to or in respect of a person by virtue of rights under the scheme attributable (directly or indirectly) to a pension credit; - “normal benefit age”, in relation to a scheme, means the earliest age at which a person who has pension credit rights under the scheme is entitled to receive a pension by virtue of those rights (disregarding any scheme rule making special provision as to early payment of pension on grounds of ill-health or otherwise). (101C) (1) Normal benefit age under a scheme must be between 60 and 65. (2) A scheme must not provide for payment of pension credit benefit in the form of a lump sum at any time before normal benefit age, except in such circumstances as may be prescribed. (101D) (1) Subject to subsection (2) and section 101E, a person’s pension credit benefit under a scheme must be— (a) payable directly out of the resources of the scheme, or (b) assured to him by such means as may be prescribed. (2) Subject to subsections (3) and (4), a scheme may, instead of providing a person’s pension credit benefit, provide— (a) for his pension credit rights under the scheme to be transferred to another occupational pension scheme or a personal pension scheme with a view to acquiring rights for him under the rules of the scheme, or (b) for such alternatives to pension credit benefit as may be prescribed. (3) The option conferred by subsection (2)(a) is additional to any obligation imposed by Chapter II of this Part. (4) The alternatives specified in subsection (2)(a) and (b) may only be by way of complete or partial substitute for pension credit benefit— (a) if the person entitled to the benefit consents, or (b) in such other cases as may be prescribed. (101E) (1) A transaction to which section 19 applies discharges the trustees or managers of a scheme from their liability to provide pension credit benefit or any alternative to pension credit benefit for or in respect of a member of the scheme if and to the extent that— (a) it results in pension credit benefit, or any alternative to pension credit benefit, for or in respect of the member being appropriately secured (within the meaning of that section), (b) the transaction is entered into with the consent of the member or, if the member has died, of the member’s widow or widower, and (c) such requirements as may be prescribed are met. (2) Regulations may provide that subsection (1)(b) shall not apply in prescribed circumstances. (101F) (1) An eligible member of a qualifying scheme may by notice in writing require the trustees or managers of the scheme to use an amount equal to the cash equivalent of his pension credit benefit for such one or more of the authorised purposes as he may specify in the notice. (2) In the case of a member of an occupational pension scheme, the authorised purposes are— (a) to acquire rights allowed under the rules of an occupational pension scheme, or personal pension scheme, which is an eligible scheme, (b) to purchase from one or more insurance companies such as are mentioned in section 19(4)(a), chosen by the member and willing to accept payment on account of the member from the trustees or managers, one or more annuities which satisfy the prescribed requirements, and (c) in such circumstances as may be prescribed, to subscribe to other pension arrangements which satisfy prescribed requirements. (3) In the case of a member of a personal pension scheme, the authorised purposes are— (a) to acquire rights allowed under the rules of an occupational pension scheme, or personal pension scheme, which is an eligible scheme, and (b) in such circumstances as may be prescribed, to subscribe to other pension arrangements which satisfy prescribed requirements. (4) The cash equivalent for the purposes of subsection (1) shall— (a) in the case of a salary related occupational pension scheme, be taken to be the amount shown in the relevant statement under section 101H, and (b) in any other case, be determined by reference to the date the notice under that subsection is given. (5) The requirements which may be prescribed under subsection (2) or (3) include, in particular, requirements of the Inland Revenue. (6) In subsections (2) and (3), references to an eligible scheme are to a scheme— (a) the trustees or managers of which are able and willing to accept payment in respect of the member’s pension credit rights, and (b) which satisfies the prescribed requirements. (7) In this Chapter, “transfer notice” means a notice under subsection (1). (101G) (1) In the case of a salary related occupational pension scheme, the power to give a transfer notice may only be exercised if— (a) the member has been provided with a statement under section 101H, and (b) not more than 3 months have passed since the date by reference to which the amount shown in the statement is determined. (2) The power to give a transfer notice may not be exercised in the case of an occupational pension scheme if— (a) there is less than a year to go until the member reaches normal benefit age, or (b) the pension to which the member is entitled by virtue of his pension credit rights, or benefit in lieu of that pension, or any part of it has become payable. (3) Where an eligible member of a qualifying scheme— (a) is entitled to make an application under section 95 to the trustees or managers of the scheme, or (b) would be entitled to do so, but for the fact that he has not received a statement under section 93A in respect of which the guarantee date is sufficiently recent, he may not, if the scheme so provides, exercise the power to give them a transfer notice unless he also makes an application to them under section 95. (4) The power to give a transfer notice may not be exercised if a previous transfer notice given by the member to the trustees or managers of the scheme is outstanding. (101H) (1) The trustees or managers of a qualifying scheme which is a salary related occupational pension scheme shall, on the application of an eligible member, provide him with a written statement of the amount of the cash equivalent of his pension credit benefit under the scheme. (2) For the purposes of subsection (1), the amount of the cash equivalent shall be determined by reference to a date falling within— (a) the prescribed period beginning with the date of the application, and (b) the prescribed period ending with the date on which the statement under that subsection is provided to the applicant. (3) Regulations may make provision in relation to applications under subsection (1) and may, in particular, restrict the making of successive applications. (4) If trustees or managers to whom subsection (1) applies fail to perform an obligation under that subsection, section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to secure that the obligation was performed. (101I) Cash equivalents for the purposes of this Chapter shall be calculated and verified in the prescribed manner. (101J) (1) Trustees or managers of a qualifying scheme who receive a transfer notice shall comply with the notice— (a) in the case of an occupational pension scheme, within 6 months of the valuation date or, if earlier, by the date on which the member to whom the notice relates reaches normal benefit age, and (b) in the case of a personal pension scheme, within 6 months of the date on which they receive the notice. (2) The Regulatory Authority may, in prescribed circumstances, extend the period for complying with the notice. (3) If the Regulatory Authority are satisfied— (a) that there has been a relevant change of circumstances since they granted an extension under subsection (2), or (b) that they granted an extension under that subsection in ignorance of a material fact or on the basis of a mistake as to a material fact, they may revoke or reduce the extension. (4) Where the trustees or managers of an occupational pension scheme have failed to comply with a transfer notice before the end of the period for compliance— (a) they shall, except in prescribed cases, notify the Regulatory Authority of that fact within the prescribed period, and (b) section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that the notice was complied with before the end of the period for compliance. (5) If trustees or managers to whom subsection (4)(a) applies fail to perform the obligation imposed by that provision, section 10 of the Pensions Act 1995 shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that the obligation was performed. (6) Regulations may— (a) make provision in relation to applications under subsection (2), and (b) provide that subsection (4) shall not apply in prescribed circumstances. (7) In this section, “valuation date”, in relation to a transfer notice given to the trustees or managers of an occupational pension scheme, means— (a) in the case of a salary related scheme, the date by reference to which the amount shown in the relevant statement under section 101H is determined, and (b) in the case of any other scheme, the date the notice is given. (101K) (1) Subject to subsections (2) and (3), a person who has given a transfer notice may withdraw it by giving the trustees or managers to whom it was given notice in writing that he no longer requires them to comply with it. (2) A transfer notice may not be withdrawn if the trustees or managers have already entered into an agreement with a third party to use the whole or part of the amount they are required to use in accordance with the notice. (3) If the giving of a transfer notice depended on the making of an application under section 95, the notice may only be withdrawn if the application is also withdrawn. (101L) (1) Regulations may make provision for the amount required to be used under section 101F(1) to be increased or reduced in prescribed circumstances. (2) Without prejudice to the generality of subsection (1), the circumstances which may be prescribed include— (a) failure by the trustees or managers of a qualifying scheme to comply with a notice under section 101F(1) within 6 months of the date by reference to which the amount of the cash equivalent falls to be determined, and (b) the state of funding of a qualifying scheme. (3) Regulations under subsection (1) may have the effect of extinguishing an obligation under section 101F(1). (101M) Compliance with a transfer notice shall have effect to discharge the trustees or managers of a qualifying scheme from any obligation to provide the pension credit benefit of the eligible member who gave the notice. (101N) In making any calculation for the purposes of this Chapter— (a) any charge or lien on, and (b) any set-off against, the whole or part of a pension shall be disregarded. (101O) A notice under section 101F(1) or 101K(1) shall be taken to have been given if it is delivered to the trustees or managers personally or sent by post in a registered letter or by recorded delivery service. (101P) (1) In this Chapter— - “eligible member”, in relation to a qualifying scheme, means a member who has pension credit rights under the scheme; - “normal benefit age”, in relation to an eligible member of a qualifying scheme, means the earliest age at which the member is entitled to receive a pension by virtue of his pension credit rights under the scheme (disregarding any scheme rule making special provision as to early payment of pension on grounds of ill-health or otherwise); - “pension credit benefit”, in relation to an eligible member of a qualifying scheme, means the benefits payable under the scheme to or in respect of the member by virtue of rights under the scheme attributable (directly or indirectly) to a pension credit; - “pension credit rights”, in relation to a qualifying scheme, means rights to future benefits under the scheme which are attributable (directly or indirectly) to a pension credit; - “qualifying scheme” means a funded occupational pension scheme and a personal pension scheme; - “transfer notice” has the meaning given by section 101F(7). (2) For the purposes of this Chapter, an occupational pension scheme is salary related if— (a) it is not a money purchase scheme, and (b) it does not fall within a prescribed class. (3) In this Chapter, references to the relevant statement under section 101H, in relation to a transfer notice given to the trustees or managers of a salary related occupational pension scheme, are to the statement under that section on which the giving of the notice depended. (4) For the purposes of this section, an occupational pension scheme is funded if it meets its liabilities out of a fund accumulated for the purpose during the life of the scheme. (101Q) Regulations may apply this Chapter with prescribed modifications to occupational pension schemes— (a) which are not money purchase schemes, but (b) where some of the benefits that may be provided are money purchase benefits.

Treatment in winding up

38

Indexation

Public service pension schemes

39

(2A) A pension attributable to the pensioner having become entitled to a pension credit shall not be increased unless the pensioner has attained the age of fifty-five years.

(2A) A pension which is attributable to a pension credit shall be deemed for purposes of this Act to begin on the day on which the order or provision on which the credit depends takes effect.

“derivative pension” means a pension which— (a) is not payable in respect of the pensioner’s own services, and (b) is not attributable to the pensioner having become entitled to a pension credit;

,

“pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation; “principal pension” means a pension which— (a) is payable in respect of the pensioner’s own services, or (b) is attributable to the pensioner having become entitled to a pension credit;

, and

“widow’s pension” means a pension payable— (a) in respect of the services of the pensioner’s deceased husband, or (b) by virtue of the pensioner’s deceased husband having become entitled to a pension credit.

Other pension schemes

40

Charges by pension arrangements

Charges in respect of pension sharing costs

41

Adaptation of statutory schemes

Extension of scheme-making powers

42

of benefits to or in respect of those entitled to the credits.

shall be treated as including any benefits under the scheme which are attributable (directly or indirectly) to a pension credit which derives from rights to benefits charged on, or payable out of, that fund.

Power to extend judicial pension schemes

43

of benefits to or in respect of those entitled to the credits, or

Supplementary

Disapplication of restrictions on alienation

44

Information

45

Interpretation of Chapter I

46

Chapter II — Sharing of state scheme rights

Shareable state scheme rights

47

Activation of benefit sharing

48

Creation of state scheme pension debits and credits

49

Effect of state scheme pension debits and credits

50

Interpretation of Chapter II

51

In this Chapter—

Part V — Welfare

Chapter I — Social security benefits

Additional pensions

Preservation of rights in respect of additional pensions

52

is increased by such percentage as may be prescribed (which may be 100 per cent.).

had they instead received correct and complete information with respect to that reduction; and

to be treated as a case in which his failure to take the step, or his taking of the step he did take, was in reliance on the incorrect or incomplete information and as a case in which that step is one which he would have taken, or (as the case may be) would not have taken, had the information been correct and complete.

with such modifications as may be prescribed.

as the case may require; and

State maternity allowance

Extension of entitlement to state maternity allowance

53

(1) A woman shall be entitled to a maternity allowance, at the appropriate weekly rate determined under section 35A below, if— (a) she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and (b) she has been engaged in employment as an employed or self-employed earner for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement; and (c) (within the meaning of section 35A) her average weekly earnings are not less than the maternity allowance threshold; and (d) she is not entitled to statutory maternity pay for the same week in respect of the same pregnancy.

(35A) (1) For the purposes of section 35(1) above the appropriate weekly rate is that specified in whichever of subsection (2) or (3) below applies. (2) Where the woman’s average weekly earnings are not less than the lower earnings limit for the relevant tax year, the appropriate weekly rate is a weekly rate equal to the lower rate of statutory maternity pay for the time being prescribed under section 166(3) below. (3) Where the woman’s average weekly earnings— (a) are less than the lower earnings limit for the relevant tax year, but (b) are not less than the maternity allowance threshold for that tax year, the appropriate weekly rate is a weekly rate equivalent to 90 per cent. of her average weekly earnings or (if lower) the rate specified in subsection (2) above. (4) For the purposes of this section a woman’s “average weekly earnings” shall be taken to be the average weekly amount (as determined in accordance with regulations) of specified payments which— (a) were made to her or for her benefit as an employed earner, or (b) are (in accordance with regulations) to be treated as made to her or for her benefit as a self-employed earner, during the specified period. (5) Regulations may, for the purposes of subsection (4) above, provide— (a) for the amount of any payments falling within paragraph (a) or (b) of that subsection to be calculated or estimated in such manner and on such basis as may be prescribed; (b) for a payment made outside the specified period to be treated as made during that period where it was referable to that period or any part of it; (c) for a woman engaged in employment as a self-employed earner to be treated as having received a payment in respect of a week— (i) equal to the lower earnings limit in force on the last day of the week, if she paid a Class 2 contribution in respect of the week, or (ii) equal to the maternity allowance threshold in force on that day, if she was excepted (under section 11(4) above) from liability for such a contribution in respect of the week; (d) for aggregating payments made or treated as made to or for the benefit of a woman where, either in the same week or in different weeks, she was engaged in two or more employments (whether, in each case, as an employed earner or a self-employed earner). (6) In this section— (a) “the maternity allowance threshold”, in relation to a tax year, means (subject to subsection (7) below) £30; (b) “the relevant tax year” means the tax year in which the beginning of the period of 66 weeks mentioned in section 35(1)(b) above falls; and (c) “specified” (except in subsections (7) and (8) below) means prescribed by or determined in accordance with regulations. (7) The Secretary of State may, in relation to any tax year after 1999-2000, by order increase the amount for the time being specified in subsection (6)(a) above to such amount as is specified in the order. (8) When deciding whether, and (if so) by how much, to increase the amount so specified the Secretary of State shall have regard to the movement, over such period as he thinks fit, in the general level of prices obtaining in Great Britain (estimated in such manner as he thinks fit); and the Secretary of State shall in each tax year carry out such a review of the amount so specified as he thinks fit.

Benefits for widows and widowers

Bereavement payments

54

(36) (1) A person whose spouse dies on or after the appointed day shall be entitled to a bereavement payment if— (a) either that person was under pensionable age at the time when the spouse died or the spouse was then not entitled to a Category A retirement pension under section 44 below; and (b) the spouse satisfied the contribution condition for a bereavement payment specified in Schedule 3, Part I, paragraph 4. (2) A bereavement payment shall not be payable to a person if that person and a person of the opposite sex to whom that person was not married were living together as husband and wife at the time of the spouse’s death. (3) In this section “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999.

Bereavement payment. £2,000.00.

New allowances for bereaved spouses

55

(36A) (1) Sections 37 to 39 and section 40 below apply only in cases where a woman’s husband has died before the appointed day, and section 41 below applies only in cases where a man’s wife has died before that day. (2) Sections 39A to 39C below apply in cases where a person’s spouse dies on or after the appointed day, but section 39A also applies (in accordance with subsection (1)(b) of that section) in cases where a man’s wife has died before that day. (3) In this section, and in sections 39A and 39B below, “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999.

(39A) (1) This section applies where— (a) a person whose spouse dies on or after the appointed day is under pensionable age at the time of the spouse’s death, or (b) a man whose wife died before the appointed day— (i) has not remarried before that day, and (ii) is under pensionable age on that day. (2) The surviving spouse shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and— (a) the surviving spouse is entitled to child benefit in respect of a child falling within subsection (3) below; or (b) the surviving spouse is a woman who either— (i) is pregnant by her late husband, or (ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above. (3) A child falls within this subsection if one of the conditions specified in section 81(2) below is for the time being satisfied with respect to the child and the child is either— (a) a son or daughter of the surviving spouse and the deceased spouse; or (b) a child in respect of whom the deceased spouse was immediately before his or her death entitled to child benefit; or (c) if the surviving spouse and the deceased spouse were residing together immediately before his or her death, a child in respect of whom the surviving spouse was then entitled to child benefit. (4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries, but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he— (a) satisfies the requirements of subsection (2)(a) or (b) above; and (b) is under pensionable age. (5) A widowed parent’s allowance shall not be payable— (a) for any period falling before the day on which the surviving spouse’s entitlement is to be regarded as commencing by virtue of section 5(1)(k) of the Administration Act; or (b) for any period during which the surviving spouse and a person of the opposite sex to whom she or he is not married are living together as husband and wife. (39B) (1) This section applies where a person whose spouse dies on or after the appointed day is over the age of 45 but under pensionable age at the spouse’s death. (2) The surviving spouse shall be entitled to a bereavement allowance at the rate determined in accordance with section 39C below if the deceased spouse satisfied the contribution conditions for a bereavement allowance specified in Schedule 3, Part I, paragraph 5. (3) A bereavement allowance shall be payable for not more than 52 weeks beginning with the date of the spouse’s death or (if later) the day on which the surviving spouse’s entitlement is to be regarded as commencing by virtue of section 5(1)(k) of the Administration Act. (4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries, but, subject to that, the surviving spouse shall continue to be entitled to it until— (a) she or he attains pensionable age, or (b) the period of 52 weeks mentioned in subsection (3) above expires, whichever happens first. (5) The allowance shall not be payable— (a) for any period for which the surviving spouse is entitled to a widowed parent’s allowance; or (b) for any period during which the surviving spouse and a person of the opposite sex to whom she or he is not married are living together as husband and wife. (39C) (1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to 45A below as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section 46(2) below. (2) The weekly rate of a bereavement allowance shall be determined in accordance with the provisions of section 44 below as they apply in the case of a Category A retirement pension so far as consisting only of the basic pension referred to in subsection (3)(a) of that section, but subject, in particular, to the following provisions of this section. (3) In the application of sections 44 to 45A or (as the case may be) section 44 below by virtue of subsection (1) or (2) above— (a) where the deceased spouse was over pensionable age at his or her death, references in those sections to the pensioner shall be taken as references to the deceased spouse, and (b) where the deceased spouse was under pensionable age at his or her death, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse and the tax year in which he or she died. (4) Where a widowed parent’s allowance is payable to a person whose spouse dies after 5th April 2000, the additional pension falling to be calculated under sections 44 to 45A below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection. (5) Where a bereavement allowance is payable to a person who was under the age of 55 at the time of the spouse’s death, the weekly rate of the allowance shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which that person’s age at that time was less than 55 (any fraction of a year being counted as a year).

Entitlement to Category B retirement pension by reference to new allowances

56

After section 48B of the Contributions and Benefits Act there shall be inserted—

(48BB) (1) Subsection (2) below applies where a person (“the pensioner”) who has attained pensionable age— (a) was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse; and (b) has not remarried. (2) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse, which shall be payable at the same weekly rate as the widowed parent’s allowance. (3) Subsections (4) to (10) below apply where a person (“the pensioner”) who has attained pensionable age— (a) was in consequence of the death of his or her spouse either— (i) entitled to a bereavement allowance at any time prior to attaining that age, or (ii) entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age); and (b) has not remarried. (4) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse. (5) A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to 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, in particular, to the following provisions of this section and section 46(2) above. (6) Where the spouse died under pensionable age, references in the provisions of sections 44 to 45A above, as applied by subsection (5) 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. (7) Where the spouse dies after 5th April 2000, the pension payable by virtue of subsection (4) above shall (before making any reduction required by subsection (8) below) be one half of the amount which it would be apart from this subsection. (8) Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied— (a) by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or (b) by ten, if that number exceeds ten. (9) In subsection (8) above “the relevant time” means— (a) where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse, the time when the pensioner’s entitlement to that allowance ended; and (b) otherwise, the time of the spouse’s death. (10) The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 150 of the Administration Act (annual up-rating of benefits).

Work-focused interviews

Claim or full entitlement to certain benefits conditional on work-focused interview

57

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

Optional work-focused interviews

58

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

Jobseeker’s allowance

Couples to make joint claim for allowance

59

Schedule 7 (which makes provision in connection with requiring certain couples to make joint claims for an income-based jobseeker’s allowance) shall have effect.

Special schemes for claimants for jobseeker’s allowance

60

as he considers appropriate.

provision corresponding to any provision which (by virtue of subsection (1) or (2) of that section) may be made in relation to persons using such facilities, and to such payments received by them, as are mentioned in subsection (1) of that section.

Incapacity for work

Incapacity for work: personal capability assessments

61

For section 171C of the Contribution and Benefits Act there shall be substituted—

(171C) (1) Where the own occupation test is not applicable, or has ceased to apply, in the case of a person, the question whether the person is capable or incapable of work shall be determined in accordance with a personal capability assessment. (2) Provision shall be made by regulations— (a) defining a personal capability assessment by reference to the extent to which a person who has some specific disease or bodily or mental disablement is capable or incapable of performing such activities as may be prescribed; (b) as to the manner of assessing whether a person is, in accordance with a personal capability assessment, incapable of work. (3) Regulations may provide that, in any prescribed circumstances, a person to whom subsection (1) above applies shall, if the prescribed conditions are met, be treated as incapable of work in accordance with a personal capability assessment until such time as— (a) such an assessment has been carried out in his case, or (b) he falls to be treated as capable of work in accordance with regulations under section 171A(2) or (3) above or section 171E below. The prescribed conditions may include the condition that it has not previously been determined, within such period as may be prescribed, that the person in question is or is to be treated as capable of work. (4) Except in prescribed circumstances, a personal capability assessment carried out in the case of a person before the time when subsection (1) above applies to him shall be as effective for the purposes of that subsection as one carried out thereafter. (5) The Secretary of State may, in the case of a person who for any purpose of this Act has been determined to be incapable of work in accordance with a personal capability assessment (including one carried out by virtue of this subsection), require the question whether the person is capable or incapable of work to be determined afresh in accordance with a further personal capability assessment.

Incapacity benefits

Incapacity benefit: restriction to recent contributors

62

(a) the claimant must have actually paid contributions of a relevant class in respect of one of the last three complete years before the beginning of the relevant benefit year, and those contributions must have been paid before the relevant time; and

.

(8) Regulations may— (a) provide for the first contribution condition (specified in sub-paragraph (2) above) to be taken to be satisfied in the case of persons who have been entitled to any prescribed description of benefit during any prescribed period or at any prescribed time; (b) with a view to securing any relaxation of the requirements of that condition (as so specified) in relation to persons who have been so entitled, provide for that condition to apply in relation to them subject to prescribed modifications. (9) In sub-paragraph (8)— - “benefit” includes (in addition to any benefit under Parts II to V of this Act)— 1. any benefit under Parts VII to XII of this Act, and 2. credits under regulations under section 22(5) above; - “modifications” includes additions, omissions and amendments.

Incapacity benefit: reduction for pension payments

63

After section 30D of the Contributions and Benefits Act there shall be inserted—

(30DD) (1) Where— (a) a person is entitled to incapacity benefit in respect of any period of a week or part of a week, (b) a pension payment is payable to him in respect of that period (or a period which forms part of that period or includes that period or part of it), and (c) the amount of that payment (or, as the case may be, the amount which in accordance with regulations is to be taken as payable to him by way of pension payments in respect of that period) exceeds the threshold, the amount of that benefit shall be reduced by an amount equal to 50 per cent. of that excess. (2) In subsection (1) above “the threshold” means— (a) if the period in question is a week, £85 or such greater amount as may be prescribed; or (b) if that period is not a week, such proportion of the amount mentioned in paragraph (a) as falls to be calculated in accordance with regulations on such basis as may be prescribed. (3) Regulations may secure that a person of any prescribed description does not suffer any reduction under subsection (1) above in any amount of incapacity benefit to which he is entitled. (4) Regulations may provide— (a) for sums of any specified description to be disregarded for the purposes of this section; (b) for sums of any specified description to be treated for those purposes as payable to persons as pension payments (including, in particular, sums in relation to which there is a deferred right of receipt); (c) for the aggregation of sums of any specified description which are payable as pension payments (or treated as being so payable) in respect of the same or different periods; (d) for such sums or aggregate sums to be apportioned between or otherwise allocated to periods in respect of which persons are entitled to incapacity benefit. (5) In this section “pension payment” means— (a) a periodical payment made in relation to a person under a personal pension scheme or, in connection with the coming to an end of an employment of his, under an occupational pension scheme or a public service pension scheme; (b) a payment of any specified description, being a payment made under an insurance policy providing benefits in connection with physical or mental illness, disability, infirmity or defect; or (c) a payment of any other specified description; and “specified” means prescribed by or determined in accordance with regulations under this section. (6) For the purposes of subsection (5) “occupational pension scheme”, “personal pension scheme” and “public service pension scheme” each have the meaning given by section 1 of the Pension Schemes Act 1993, except that “personal pension scheme” includes a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988 (retirement annuities).

Incapacity benefit: persons incapacitated in youth

64

(a) either of the conditions mentioned in subsection (2) below; or (b) if he satisfies neither of those conditions, each of the conditions mentioned in subsection (2A) below,

; and

(2A) The conditions mentioned in subsection (1)(b) above are that— (a) he is aged 16 or over on the relevant day; (b) he is under the age of 20 or, in prescribed cases, 25 on a day which forms part of the period of incapacity for work; (c) he was incapable of work throughout a period of 196 consecutive days immediately preceding the relevant day, or an earlier day in the period of incapacity for work on which he was aged 16 or over; (d) on the relevant day he satisfies the prescribed conditions as to residence in Great Britain, or as to presence there; and (e) he is not, on that day, a person who is receiving full-time education.

(6) Regulations may provide that persons who have previously been entitled to incapacity benefit shall, in prescribed circumstances, be entitled to short-term incapacity benefit under subsection (1)(b) above notwithstanding that they do not satisfy the condition set out in paragraph (b) of subsection (2A) above. (7) Regulations may prescribe the circumstances in which a person is or is not to be treated as receiving full-time education for the purposes of paragraph (e) of that subsection.

Abolition of severe disablement allowance

65

Sections 68 and 69 of the Contributions and Benefits Act (severe disablement allowance) shall cease to have effect.

Disability benefits

Attendance allowance

66

(4) Circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsections (2) and (3) above as may be prescribed.

Disability living allowance

67

(1A) In subsection (1) above “the relevant age” means— (a) in relation to the conditions mentioned in paragraph (a), (b) or (c) of that subsection, the age of 3; (b) in relation to the conditions mentioned in paragraph (d) of that subsection, the age of 5.

Miscellaneous

Certain overpayments of benefit not to be recoverable

68

Child benefit: claimant to state national insurance number

69

In section 13 of the Administration Act (entitlement to child benefit dependent on claim), after subsection (1) there shall be inserted—

(1A) No person shall be entitled to child benefit unless subsection (1B) below is satisfied in relation to him. (1B) This subsection is satisfied in relation to a person if— (a) his claim for child benefit is accompanied by— (i) a statement of his national insurance number and information or evidence establishing that that number has been allocated to him; or (ii) information or evidence enabling the national insurance number that has been allocated to him to be ascertained; or (b) he makes an application for a national insurance number to be allocated to him which is accompanied by information or evidence enabling such a number to be so allocated. (1C) Regulations may make provision disapplying subsection (1A) above in the case of— (a) prescribed descriptions of persons making claims, or (b) prescribed descriptions of children in respect of whom child benefit is claimed, or in other prescribed circumstances.

Welfare benefits: miscellaneous amendments

70

Schedule 8 (which makes minor and consequential amendments of provisions relating to welfare benefits) shall have effect.

Supplementary

Sharing of functions as regards claims and information

71

After section 7 of the Administration Act there shall be inserted—

(7A) (1) Regulations may, for the purpose of supplementing the persons or bodies to whom claims for relevant benefits may be made, make provision— (a) as regards housing benefit or council tax benefit, for claims for that benefit to be made to— (i) a Minister of the Crown, or (ii) a person providing services to a Minister of the Crown; (b) as regards any other relevant benefit, for claims for that benefit to be made to— (i) a local authority, (ii) a person providing services to a local authority, or (iii) a person authorised to exercise any function of a local authority relating to housing benefit or council tax benefit. (2) Regulations may make provision for or in connection with— (a) the forwarding by a relevant authority of— (i) claims received by virtue of any provision authorised by subsection (1) above, and (ii) information or evidence supplied in connection with making such claims (whether supplied by persons making the claims or by other persons); (b) the receiving and forwarding by a relevant authority of information or evidence relating to social security matters supplied by, or the obtaining by a relevant authority of such information or evidence from— (i) persons making, or who have made, claims for a relevant benefit, or (ii) other persons in connection with such claims, including information or evidence not relating to the claims or benefit in question; (c) the recording by a relevant authority of information or evidence relating to social security matters supplied to, or obtained by, the authority and the holding by the authority of such information or evidence (whether as supplied or obtained or as recorded); (d) the giving of information or advice with respect to social security matters by a relevant authority to persons making, or who have made, claims for a relevant benefit. (3) In paragraphs (b) and (d) of subsection (2) above— (a) references to claims for a relevant benefit are to such claims whether made as mentioned in subsection (1)(a) or (b) above or not; and (b) references to persons who have made such claims include persons to whom awards of benefit have been made on the claims. (4) Regulations under this section may make different provision for different areas. (5) Regulations under any other enactment may make such different provision for different areas as appears to the Secretary of State expedient in connection with any exercise by regulations under this section of the power conferred by subsection (4) above. (6) In this section— (a) “benefit” includes child support or a war pension (any reference to a claim being read, in relation to child support, as a reference to an application under the Child Support Act 1991 for a maintenance assessment); (b) “local authority” means an authority administering housing benefit or council tax benefit; (c) “relevant authority” means— (i) a Minister of the Crown, (ii) a person providing services to a Minister of the Crown, (iii) a local authority, (iv) a person providing services to a local authority, or (v) a person authorised to exercise any function of a local authority relating to housing benefit or council tax benefit; (d) “relevant benefit” means housing benefit, council tax benefit or any other benefit prescribed for the purposes of this section; (e) “social security matters” means matters relating to social security, child support or war pensions; and in this subsection “war pension” means a war pension within the meaning of section 25 of the Social Security Act 1989 (establishment and functions of war pensions committees).

Supply of information for certain purposes

72

as the Secretary of State considers appropriate in connection with any provision to which subsection (3) applies or in connection with any scheme or arrangements to which subsection (4) applies.

and in this subsection “war pensions” means war pensions within the meaning of section 25 of the Social Security Act 1989 (establishment and functions of war pensions committees).

Chapter II — National Insurance contributions

New threshold for primary Class 1 contributions

73

Schedule 9 (which amends the Contributions and Benefits Act, the Administration Act and the Pension Schemes Act 1993 so as to make provision for and in connection with the introduction of a new primary threshold for primary Class 1 contributions) shall have effect.

New threshold for primary Class 1 contributions: Northern Ireland

74

Schedule 10 (which amends the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the Social Security Administration (Northern Ireland) Act 1992 and the Pension Schemes (Northern Ireland) Act 1993 so as to make provision for and in connection with the introduction for Northern Ireland of a new primary threshold for primary Class 1 contributions) shall have effect.

Earnings of workers supplied by service companies etc

75

After section 4 of the Contributions and Benefits Act there shall be inserted—

(4A) (1) Regulations may make provision for securing that where— (a) an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person (“the client”), (b) the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and (c) the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner’s employment by the client, relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner’s employment of his. (2) For the purposes of this section— (a) “the intermediary” means— (i) where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or (ii) where that third person does not have such a relationship with the worker, any other person who has both such a relationship with the worker and such a direct or indirect contractual or other relationship with the third person as may be specified; and (b) a person may be the intermediary despite being— (i) a person with whom the worker holds any office or employment, or (ii) a body corporate, unincorporated body or partnership of which the worker is a member; and subsection (1) above applies whether or not the client is a person with whom the worker holds any office or employment. (3) Regulations under this section may, in particular, make provision— (a) for the worker to be treated for the purposes of the applicable provisions of this Act, in relation to the specified amount of relevant payments or benefits (the worker’s “attributable earnings”), as employed in employed earner’s employment by the intermediary; (b) for the intermediary (whether or not he fulfils the conditions prescribed under section 1(6)(a) above for secondary contributors) to be treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings; (c) for determining— (i) any deductions to be made, and (ii) in other respects the manner and basis in and on which the amount of the worker’s attributable earnings for any specified period is to be calculated or estimated, in connection with relevant payments or benefits; (d) for aggregating any such amount, for purposes relating to contributions, with other earnings of the worker during any such period; (e) for determining the date by which contributions payable in respect of the worker’s attributable earnings are to be paid and accounted for; (f) for apportioning payments or benefits of any specified description, in such manner or on such basis as may be specified, for the purpose of determining the part of any such payment or benefit which is to be treated as a relevant payment or benefit for the purposes of the regulations; (g) for disregarding for the purposes of the applicable provisions of this Act, in relation to relevant payments or benefits, an employed earner’s employment in which the worker is employed (whether by the intermediary or otherwise) to perform the services in question; (h) for otherwise securing that a double liability to pay any amount by way of a contribution of any description does not arise in relation to a particular payment or benefit or (as the case may be) a particular part of a payment or benefit; (i) for securing that, to the specified extent, two or more persons, whether— (i) connected persons (within the meaning of section 839 of the Income and Corporation Taxes Act 1988), or (ii) persons of any other specified description, are treated as a single person for any purposes of the regulations; (j) (without prejudice to paragraph (i) above) for securing that a contract made with a person other than the client is to be treated for any such purposes as made with the client; (k) for excluding or modifying the application of the regulations in relation to such cases, or payments or benefits of such description, as may be specified. (4) Regulations made in pursuance of subsection (3)(c) above may, in particular, make provision— (a) for the making of a deduction of a specified amount in respect of general expenses of the intermediary as well as deductions in respect of particular expenses incurred by him; (b) for securing reductions in the amount of the worker’s attributable earnings on account of— (i) any secondary Class 1 contributions already paid by the intermediary in respect of actual earnings of the worker, and (ii) any such contributions that will be payable by him in respect of the worker’s attributable earnings. (5) Regulations under this section may make provision for securing that, in applying any provisions of the regulations, any term of a contract or other arrangement which appears to be of a description specified in the regulations is to be disregarded. (6) In this section— - “the applicable provisions of this Act” means this Part of this Act and Parts II to V below; - “business” includes any activity carried on— 1. by a government department or public or local authority (in the United Kingdom or elsewhere), or 2. by a body corporate, unincorporated body or partnership; - “relevant payments or benefits” means payments or benefits of any specified description made or provided (whether to the intermediary or the worker or otherwise) in connection with the performance by the worker of the services in question; - “specified” means prescribed by or determined in accordance with regulations under this section. (7) Any reference in this section to the performance by the worker of any services includes a reference to any such obligation of his to perform them as is mentioned in subsection (1)(a) above. (8) Regulations under this section shall be made by the Treasury with the concurrence of the Secretary of State. (9) If, on any modification of the statutory provisions relating to income tax, it appears to the Treasury to be expedient to modify any of the preceding provisions of this section for the purpose of assimilating the law relating to income tax and the law relating to contributions under this Part of this Act, the Treasury may with the concurrence of the Secretary of State by order make such modifications of the preceding provisions of this section as the Treasury think appropriate for that purpose.

Earnings of workers supplied by service companies etc: Northern Ireland

76

After section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 there shall be inserted—

(4A) (1) Regulations may make provision for securing that where— (a) an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person (“the client”), (b) the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and (c) the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner’s employment by the client, relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner’s employment of his. (2) For the purposes of this section— (a) “the intermediary” means— (i) where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or (ii) where that third person does not have such a relationship with the worker, any other person who has both such a relationship with the worker and such a direct or indirect contractual or other relationship with the third person as may be specified; and (b) a person may be the intermediary despite being— (i) a person with whom the worker holds any office or employment, or (ii) a body corporate, unincorporated body or partnership of which the worker is a member; and subsection (1) above applies whether or not the client is a person with whom the worker holds any office or employment. (3) Regulations under this section may, in particular, make provision— (a) for the worker to be treated for the purposes of the applicable provisions of this Act, in relation to the specified amount of relevant payments or benefits (the worker’s “attributable earnings”), as employed in employed earner’s employment by the intermediary; (b) for the intermediary (whether or not he fulfils the conditions prescribed under section 1(6)(a) above for secondary contributors) to be treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings; (c) for determining— (i) any deductions to be made, and (ii) in other respects the manner and basis in and on which the amount of the worker’s attributable earnings for any specified period is to be calculated or estimated, in connection with relevant payments or benefits; (d) for aggregating any such amount, for purposes relating to contributions, with other earnings of the worker during any such period; (e) for determining the date by which contributions payable in respect of the worker’s attributable earnings are to be paid and accounted for; (f) for apportioning payments or benefits of any specified description, in such manner or on such basis as may be specified, for the purpose of determining the part of any such payment or benefit which is to be treated as a relevant payment or benefit for the purposes of the regulations; (g) for disregarding for the purposes of the applicable provisions of this Act, in relation to relevant payments or benefits, an employed earner’s employment in which the worker is employed (whether by the intermediary or otherwise) to perform the services in question; (h) for otherwise securing that a double liability to pay any amount by way of a contribution of any description does not arise in relation to a particular payment or benefit or (as the case may be) a particular part of a payment or benefit; (i) for securing that, to the specified extent, two or more persons, whether— (i) connected persons (within the meaning of section 839 of the Income and Corporation Taxes Act 1988), or (ii) persons of any other specified description, are treated as a single person for any purposes of the regulations; (j) (without prejudice to paragraph (i) above) for securing that a contract made with a person other than the client is to be treated for any such purposes as made with the client; (k) for excluding or modifying the application of the regulations in relation to such cases, or payments or benefits of such description, as may be specified. (4) Regulations made in pursuance of subsection (3)(c) above may, in particular, make provision— (a) for the making of a deduction of a specified amount in respect of general expenses of the intermediary as well as deductions in respect of particular expenses incurred by him; (b) for securing reductions in the amount of the worker’s attributable earnings on account of— (i) any secondary Class 1 contributions already paid by the intermediary in respect of actual earnings of the worker, and (ii) any such contributions that will be payable by him in respect of the worker’s attributable earnings. (5) Regulations under this section may make provision for securing that, in applying any provisions of the regulations, any term of a contract or other arrangement which appears to be of a description specified in the regulations is to be disregarded. (6) In this section— - “the applicable provisions of this Act” means this Part of this Act and Parts II to V below; - “business” includes any activity carried on— 1. by a government department or public or local authority (in the United Kingdom or elsewhere), or 2. by a body corporate, unincorporated body or partnership; - “relevant payments or benefits” means payments or benefits of any specified description made or provided (whether to the intermediary or the worker or otherwise) in connection with the performance by the worker of the services in question; - “specified” means prescribed by or determined in accordance with regulations under this section. (7) Any reference in this section to the performance by the worker of any services includes a reference to any such obligation of his to perform them as is mentioned in subsection (1)(a) above. (8) Regulations under this section shall be made by the Treasury with the concurrence of the Department. (9) If, on any modification of the statutory provisions relating to income tax, it appears to the Treasury to be expedient to modify any of the preceding provisions of this section for the purpose of assimilating the law relating to income tax and the law relating to contributions under this Part of this Act, the Treasury may with the concurrence of the Department by order make such modifications of the preceding provisions of this section as the Treasury think appropriate for that purpose.

Class 1B contributions

77

In section 10A of the Contributions and Benefits Act (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—

(6) In subsection (3) above “the Class 1B percentage” means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question.

Class 1B contributions: Northern Ireland

78

In section 10A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—

(6) In subsection (3) above “the Class 1B percentage” means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question.

Chapter III — Other welfare provisions

Measures to reduce under-occupation by housing benefit claimants

79

but regulations under this section shall not otherwise provide for the making of any reduction in the relevant amount on account of any sum due to or recoverable by any public or local authority.

an unregistered housing association within the meaning of the Housing Associations Act 1985,

Supply of information for child support purposes

80

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

Part VI — General

Miscellaneous

Contributions and pensions administration

81

Schedule 11 (which contains amendments dealing with administrative matters relating to contributions and pensions) shall have effect.

Authorisation of certain expenditure

82

the Secretary of State may, subject to subsections (2) and (3), incur such expenditure during that period.

Supplementary

Regulations and orders

83

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

includes power to make different provision for different areas or different authorities; and regulations under section 60 or 79 may make different provision for different areas.

Consequential amendments etc

84

Transitional provisions

85

then in force,

as he considers necessary or expedient.

in relation to that divorce or declarator.

General financial provisions

86

Corresponding provisions for Northern Ireland

87

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 contains a statement that it is made only for purposes corresponding to those of this Act—

Repeals

88

The enactments specified in Schedule 13 (which include certain enactments no longer of practical utility) are hereby repealed to the extent specified in the third column of that Schedule.

Commencement

89

Extent

90

Short title, general interpretation and Scottish devolution

91

SCHEDULE 1

1

were an occupational pension scheme.

2

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

3

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

SCHEDULE 2

Income payments orders against pension payments

1

In section 32(2) of the Bankruptcy (Scotland) Act 1985 (vesting of estate, and dealings of debtor, after sequestration), at the beginning insert “ Notwithstanding anything in section 11 or 12 of the Welfare Reform and Pensions Act 1999, ”.

2

In section 310(7) of the Insolvency Act 1986 (bankrupt’s income against which income payments orders may be made includes certain payments under pension schemes), after “employment and” insert “ (despite anything in section 11 or 12 of the Welfare Reform and Pensions Act 1999) ”.

Extended meaning of “personal pension scheme”

3

“employed earner” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits Act 1992;

.

Revaluation of earnings factors: meaning of “relevant year”

4

In section 16(5) of the Pension Schemes Act 1993 (revaluation of earnings factors for purposes of section 14: early leavers etc.), for the definition of “relevant year” substitute—

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

.

Interim arrangements

5

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

Effect of certain orders on guaranteed minimum pensions

6

In section 47 of the Pension Schemes Act 1993 (entitlement to guaranteed minimum pension for the purposes of the relationship with social security benefits), after subsection (6) (which is inserted by section 32(4) of this Act) add—

(7) For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under section 342A of the Insolvency Act 1986 (recovery of excessive pension contributions) or under section 36A of the Bankruptcy (Scotland) Act 1985.

Mandatory payment of contributions equivalent premiums

7

(2B) Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme. (2C) Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.

(2B) Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme. (2C) Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.

Payment by Secretary of State of unpaid pension contributions

8

(1) This Schedule applies to any sum owed on account of an employer’s contributions to a salary related contracted-out scheme which were payable in the period of 12 months immediately preceding the relevant date. (1A) The amount of the debt having priority by virtue of sub-paragraph (1) shall be taken to be an amount equal to the appropriate amount. (2) This Schedule applies to any sum owed on account of an employer’s minimum payments to a money purchase contracted-out scheme falling to be made in the period of 12 months immediately preceding the relevant date. (3) In so far as payments cannot from the terms of the scheme be identified as falling within sub-paragraph (2), the amount of the debt having priority by virtue of that sub-paragraph shall be taken to be an amount equal to the appropriate amount. (3A) In sub-paragraph (1A) or (3) “the appropriate amount” means the aggregate of— (a) the percentage for non-contributing earners of the total reckonable earnings paid or payable, in the period of 12 months referred to in sub-paragraph (1) or (2) (as the case may be), to or for the benefit of non-contributing earners; and (b) the percentage for contributing earners of the total reckonable earnings paid or payable, in that period, to or for the benefit of contributing earners.

Supervision by the Occupational Pensions Regulatory Authority

9

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

10

In section 8(4) of the Pensions Act 1995 (provision which may be contained in orders made by the Authority appointing pension scheme trustees), omit the word “or” at the end of paragraph (a).

11

In section 10 of the Pensions Act 1995 (imposition of civil penalties by the Authority), after subsection (8) insert—

(8A) Any penalty recoverable under this section— (a) shall, if a county court so orders, be recoverable by execution issued from the county court or otherwise as if it were payable under an order of that court; and (b) may be enforced as if it were an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.

Occupational pension schemes: institutions who may hold money deposited by trustees etc.

12

(1A) In this section “relevant institution” means— (a) an institution authorised under the Banking Act 1987; (b) an institution within any of paragraphs 1 to 6 of Schedule 2 to that Act (institutions not requiring authorisation); or (c) a European authorised institution within the meaning of the Banking Coordination (Second Council Directive) Regulations 1992 which may lawfully accept deposits in the United Kingdom in accordance with those regulations.

Annual increase in rate of pension

13

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

Occupational pension schemes: certificates etc. relating to minimum funding requirement

14

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

Excess assets of wound-up schemes

15

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

Pensions Compensation Board

16

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

Diligence against pensions: Scotland

17

In section 94(3) of the Pensions Act 1995 (application of sections 91 and 92 to Scotland), at the end insert—

(f) after subsection 91(4) there is inserted— (“) Subject to section 73(3)(d) of the Debtors (Scotland) Act 1987, nothing in this section prevents any diligence mentioned in section 46 of that Act being done against a pension under an occupational pension scheme. ”

Pensionable service

18

In section 124(3) of the Pensions Act 1995 (matters to be disregarded in determining “pensionable service”), at the end insert— “ but, in its application for the purposes of section 51, paragraph (b) does not affect the operation of any rules of the scheme by virtue of which a period of service is to be rounded up or down by a period of less than a month. ”

Occupational pension schemes: rights of employee who is director of corporate trustee

19

(2A) This section applies to an employee who is a director of a company which is a trustee of a relevant occupational pension scheme as it applies to an employee who is a trustee of such a scheme (references to such a trustee being read for this purpose as references to such a director).

(2A) This section applies to an employee who is a director of a company which is a trustee of a relevant occupational pension scheme as it applies to an employee who is a trustee of such a scheme (references to such a trustee being read for this purpose as references to such a director).

(1A) This section applies to an employee who is a director of a company which is a trustee of a relevant occupational pension scheme as it applies to an employee who is a trustee of such a scheme (references to such a trustee being read for this purpose as references to such a director).

SCHEDULE 3

1

The Matrimonial Causes Act 1973 is amended as follows.

2

After section 21 there is inserted—

(21A) (1) For the purposes of this Act, a pension sharing order is an order which— (a) provides that one party’s— (i) shareable rights under a specified pension arrangement, or (ii) shareable state scheme rights, be subject to pension sharing for the benefit of the other party, and (b) specifies the percentage value to be transferred. (2) In subsection (1) above— (a) the reference to shareable rights under a pension arrangement is to rights in relation to which pension sharing is available under Chapter I of Part IV of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation, (b) the reference to shareable state scheme rights is to rights in relation to which pension sharing is available under Chapter II of Part IV of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation, and (c) “party” means a party to a marriage.

3

In section 24 (property adjustment orders in connection with divorce proceedings, etc), in paragraphs (c) and (d) of subsection (1), there is inserted at the end “ , other than one in the form of a pension arrangement (within the meaning of section 25D below) ”.

4

After section 24A there is inserted—

(24B) (1) On granting a decree of divorce or a decree of nullity of marriage or at any time thereafter (whether before or after the decree is made absolute), the court may, on an application made under this section, make one or more pension sharing orders in relation to the marriage. (2) A pension sharing order under this section is not to take effect unless the decree on or after which it is made has been made absolute. (3) A pension sharing order under this section may not be made in relation to a pension arrangement which— (a) is the subject of a pension sharing order in relation to the marriage, or (b) has been the subject of pension sharing between the parties to the marriage. (4) A pension sharing order under this section may not be made in relation to shareable state scheme rights if— (a) such rights are the subject of a pension sharing order in relation to the marriage, or (b) such rights have been the subject of pension sharing between the parties to the marriage. (5) A pension sharing order under this section may not be made in relation to the rights of a person under a pension arrangement if there is in force a requirement imposed by virtue of section 25B or 25C below which relates to benefits or future benefits to which he is entitled under the pension arrangement. (24C) (1) No pension sharing order may be made so as to take effect before the end of such period after the making of the order as may be prescribed by regulations made by the Lord Chancellor. (2) 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. (24D) If a pension sharing order relates to rights under a pension arrangement, the court may include in the order provision about the apportionment between the parties of any charge under section 41 of the Welfare Reform and Pensions Act 1999 (charges in respect of pension sharing costs), or under corresponding Northern Ireland legislation.

5

In section 25 (matters to which the court is to have regard in deciding how to exercise its powers with respect to financial relief)—

6

In section 25A(1) (court’s duty to consider desirability of exercising power to achieve clean break), for “or 24A” there is substituted “ , 24A or 24B ”.

7

(g) a pension sharing order under section 24B above which is made at a time before the decree has been made absolute.

(4A) In relation to an order which falls within paragraph (g) of subsection (2) above (“the subsection (2) order”)— (a) the powers conferred by this section may be exercised— (i) only on an application made before the subsection (2) order has or, but for paragraph (b) below, would have taken effect; and (ii) only if, at the time when the application is made, the decree has not been made absolute; and (b) an application made in accordance with paragraph (a) above prevents the subsection (2) order from taking effect before the application has been dealt with. (4B) No variation of a pension sharing order shall be made so as to take effect before the decree is made absolute. (4C) The variation of a pension sharing order prevents the order taking effect before the end of such period after the making of the variation as may be prescribed by regulations made by the Lord Chancellor.

(ba) one or more pension sharing orders;

.

(7G) Subsections (3) to (5) of section 24B above apply in relation to a pension sharing order under subsection (7B) above as they apply in relation to a pension sharing order under that section.

(15) The power to make regulations under subsection (4C) above shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

8

In section 33A (consent orders), in subsection (3), in the definition of “order for financial relief”, after “24A” there is inserted “ , 24B ”.

9

In section 37 (avoidance of transactions intended to prevent or reduce financial relief), in subsection (1), after “24,” there is inserted “ 24B, ”.

10

After section 40 there is inserted—

(40A) (1) Subsections (2) and (3) below apply where an appeal against a pension sharing order is begun on or after the day on which the order takes effect. (2) If the pension sharing order relates to a person’s rights under a pension arrangement, the appeal court may not set aside or vary the order if the person responsible for the pension arrangement has acted to his detriment in reliance on the taking effect of the order. (3) If the pension sharing order relates to a person’s shareable state scheme rights, the appeal court may not set aside or vary the order if the Secretary of State has acted to his detriment in reliance on the taking effect of the order. (4) In determining for the purposes of subsection (2) or (3) above whether a person has acted to his detriment in reliance on the taking effect of the order, the appeal court may disregard any detriment which in its opinion is insignificant. (5) Where subsection (2) or (3) above applies, the appeal court may make such further orders (including one or more pension sharing orders) as it thinks fit for the purpose of putting the parties in the position it considers appropriate. (6) Section 24C above only applies to a pension sharing order under this section if the decision of the appeal court can itself be the subject of an appeal. (7) In subsection (2) above, the reference to the person responsible for the pension arrangement is to be read in accordance with section 25D(4) above.

11

In section 52 (interpretation), in subsection (2), for “and” at the end of paragraph (a) there is substituted—

(aa) references to pension sharing orders shall be construed in accordance with section 21A above; and

.

SCHEDULE 4

1

(5) The order must express the amount of any payment required to be made by virtue of subsection (4) above as a percentage of the payment which becomes due to the party with pension rights.

(7A) The power conferred by subsection (7) above may not be exercised for the purpose of commuting a benefit payable to the party with pension rights to a benefit payable to the other party. (7B) The power conferred by subsection (4) or (7) above may not be exercised in relation to a pension arrangement which— (a) is the subject of a pension sharing order in relation to the marriage, or (b) has been the subject of pension sharing between the parties to the marriage. (7C) In subsection (1) above, references to benefits under a pension arrangement include any benefits by way of pension, whether under a pension arrangement or not.

2

(4) The powers conferred by this section may not be exercised in relation to a pension arrangement which— (a) is the subject of a pension sharing order in relation to the marriage, or (b) has been the subject of pension sharing between the parties to the marriage.

3

(1) Where— (a) an order made under section 23 above by virtue of section 25B or 25C above imposes any requirement on the person responsible for a pension arrangement (“the first arrangement”) and the party with pension rights acquires rights under another pension arrangement (“the new arrangement”) which are derived (directly or indirectly) from the whole of his rights under the first arrangement, and (b) the person responsible for the new arrangement has been given notice in accordance with regulations made by the Lord Chancellor, the order shall have effect as if it had been made instead in respect of the person responsible for the new arrangement.

(ab) make, in relation to payment under a mistaken belief as to the continuation in force of a provision included by virtue of section 25B or 25C above in an order under section 23 above, provision about the rights or liabilities of the payer, the payee or the person to whom the payment was due,

(ba) make provision for the person responsible for a pension arrangement to be discharged in prescribed circumstances from a requirement imposed by virtue of section 25B or 25C above,

(e) make provision about calculation and verification in relation to the valuation of— (i) benefits under a pension arrangement, or (ii) shareable state scheme rights, for the purposes of the court’s functions in connection with the exercise of any of its powers under this Part of this Act.

, and

(2A) Regulations under subsection (2)(e) above may include— (a) provision for calculation or verification in accordance with guidance from time to time prepared by a prescribed person, and (b) provision by reference to regulations under section 30 or 49(4) of the Welfare Reform and Pensions Act 1999. (2B) Regulations under subsection (2) above may make different provision for different cases. (2C) 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.

(3) In this section and sections 25B and 25C above— - “occupational pension scheme” has the same meaning as in the Pension Schemes Act 1993; - “the party with pension rights” means the party to the marriage who has or is likely to have benefits under a pension arrangement and “the other party” means the other party to the marriage; - “pension arrangement” means— 1. an occupational pension scheme, 2. a personal pension scheme, 3. a retirement annuity contract, 4. an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme, and 5. an annuity purchased, or entered into, for the purpose of discharging liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation; - “personal pension scheme” has the same meaning as in the Pension Schemes Act 1993; - “prescribed” means prescribed by regulations; - “retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988; - “shareable state scheme rights” has the same meaning as in section 21A(1) above; and - “trustees or managers”, in relation to an occupational pension scheme or a personal pension scheme, means— 1. in the case of a scheme established under a trust, the trustees of the scheme, and 2. in any other case, the managers of the scheme. (4) In this section and sections 25B and 25C above, references to the person responsible for a pension arrangement are— (a) in the case of an occupational pension scheme or a personal pension scheme, to the trustees or managers of the scheme, (b) in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” above, the provider of the annuity, and (c) in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer.

SCHEDULE 5

Funded pension schemes

1

Unfunded public service pension schemes

2

Other unfunded occupational pension schemes

3

Other pension arrangements

4

Appropriate rights

5

For the purposes of this Schedule, rights conferred on the person entitled to a pension credit are appropriate if—

Qualifying arrangements

6

Disqualification as destination for pension credit

7

Adjustments to amount of pension credit

8

paragraph 1(3) shall have effect in relation to the credit as if the reference to the amount of the credit were to such lesser amount as may be determined in accordance with regulations made by the Secretary of State.

9

If—

this Schedule shall have effect as if the amount of the corresponding pension credit were such lesser amount as may be determined in accordance with regulations made by the Secretary of State.

10

The Secretary of State may by regulations make provision for paragraph 1(3), 3(3) or 4(2) to have effect, where payment is made after the end of the implementation period for the pension credit, as if the reference to the amount of the credit were to such larger amount as may be determined in accordance with the regulations.

General

11

Liability in respect of a pension credit shall be treated as discharged if the effect of paragraph 8(1) or 9 is to reduce it to zero.

12

Liability in respect of a pension credit may not be discharged otherwise than in accordance with this Schedule.

13

Regulations under paragraph 5(b) or 7(3) may provide for calculation of the value of rights in accordance with guidance from time to time prepared by a person specified in the regulations.

14

In this Schedule—

SCHEDULE 6

1

The Contributions and Benefits Act is amended as follows.

2

After section 45A there is inserted—

(45B) (1) The weekly rate of the additional pension in a Category A retirement pension shall be reduced as follows in any case where— (a) the pensioner has become subject to a state scheme pension debit, and (b) the debit is to any extent referable to the additional pension. (2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount. (3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage. (4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the additional pension. (5) The pension referred to above is a notional pension for the pensioner by virtue of section 44(3)(b) above which becomes payable on the later of— (a) his attaining pensionable age, and (b) the valuation day. (6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year. (7) Cash equivalents for the purposes of this section shall be calculated in accordance with regulations. (8) In this section— - “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age; - “state scheme pension debit” means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act); - “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.

3

After section 55 there is inserted—

(55A) (1) A person shall be entitled to a shared additional pension if he is— (a) over pensionable age, and (b) entitled to a state scheme pension credit. (2) A person’s entitlement to a shared additional pension shall continue throughout his life. (3) The weekly rate of a shared additional pension shall be the appropriate weekly amount, unless the pensioner’s entitlement to the state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage. (4) The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the state scheme pension credit. (5) The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the state scheme pension credit arose, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year. (6) Cash equivalents for the purposes of this section shall be calculated in accordance with regulations. (7) In this section— - “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age; - “state scheme pension credit” means a credit under section 49(1)(b) of the Welfare Reform and Pensions Act 1999 (credit for the purposes of this Part of this Act); - “valuation day” means the day on which the pensioner becomes entitled to the state scheme pension credit. (55B) (1) The weekly rate of a shared additional pension shall be reduced as follows in any case where— (a) the pensioner has become subject to a state scheme pension debit, and (b) the debit is to any extent referable to the pension. (2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the pension shall be reduced by the appropriate weekly amount. (3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage. (4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the shared additional pension. (5) The pension referred to above is a notional pension for the pensioner by virtue of section 55A above which becomes payable on the later of— (a) his attaining pensionable age, and (b) the valuation day. (6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year. (7) Cash equivalents for the purposes of this section shall be calculated in accordance with regulations. (8) In this section— - “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age; - “state scheme pension debit”, means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act); - “valuation day” means the day on which the pensioner became subject to the state scheme pension debit. (55C) (1) For the purposes of this section, a person’s entitlement to a shared additional pension is deferred— (a) where he would be entitled to a Category A or Category B retirement pension but for the fact that his entitlement to such a pension is deferred, if and so long as his entitlement to such a pension is deferred, and (b) otherwise, if and so long as he does not become entitled to the shared additional pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), and, in relation to a shared additional pension, “period of deferment” shall be construed accordingly. (2) Where a person’s entitlement to a shared additional pension is deferred, the rate of his shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under subsection (3) below, but only if that amount is enough to increase the rate of the pension by at least 1 per cent. (3) A person is entitled to an increment under this subsection for each complete incremental period in his period of enhancement. (4) The amount of the increment for an incremental period shall be 1/7th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred. (5) Amounts under subsection (4) above shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny. (6) Where an amount under subsection (4) above would, apart from this subsection, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act 1995 or the Administration Act. (7) Where one or more orders have come into force under section 150 of the Administration Act during the period of enhancement, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of enhancement. (8) The sums which are the increases in the rates of shared additional pensions under this section are subject to alteration by order made by the Secretary of State under section 150 of the Administration Act. (9) In this section— - “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this section in relation to the person and pension in question; and - “period of enhancement”, in relation to that person and that pension, means the period which— 1. begins on the same day as the period of deferment in question, and 2. ends on the same day as that period or, if earlier, on the day before the 5th anniversary of the beginning of that period.

SCHEDULE 7

Jobseekers Act 1995 (c. 18)

1

The Jobseekers Act 1995 has effect subject to the following amendments.

2

(d) satisfies the conditions set out in section 2;

.

(2A) Subject to the provisions of this Act, a claimant who is not a member of a joint-claim couple is entitled to a jobseeker’s allowance if he satisfies— (a) the conditions set out in paragraphs (a) to (c) and (e) to (i) of subsection (2); and (b) the conditions set out in section 3. (2B) Subject to the provisions of this Act, a joint-claim couple are entitled to a jobseeker’s allowance if— (a) a claim for the allowance is made jointly by the couple; (b) each member of the couple satisfies the conditions set out in paragraphs (a) to (c) and (e) to (i) of subsection (2); and (c) the conditions set out in section 3A are satisfied in relation to the couple. (2C) Regulations may prescribe circumstances in which subsection (2A) is to apply to a claimant who is a member of a joint-claim couple. (2D) Regulations may, in respect of cases where a person would (but for the regulations) be a member of two or more joint-claim couples, make provision for only one of those couples to be a joint-claim couple; and the provision which may be so made includes provision for the couple which is to be the joint-claim couple to be nominated— (a) by the persons who are the members of the couples, or (b) in default of one of the couples being so nominated, by the Secretary of State.

  • “a joint-claim couple” means a married or unmarried couple who—
  • are not members of any family whose members include a person in respect of whom a member of the couple is entitled to child benefit, and
  • are of a prescribed description;
  • “a joint-claim jobseeker’s allowance” means a jobseeker’s allowance entitlement to which arises by virtue of subsection (2B).
3

In section 2(1) (the contribution-based conditions), for “section 1(2)(d)(i)” substitute “ section 1(2)(d) ”.

4

(3A) (1) The conditions referred to in section 1(2B)(c) are— (a) that the income of the joint-claim couple does not exceed the applicable amount (determined in accordance with regulations under section 4) or the couple have no income; (b) that no member of a family of which the couple are members is entitled to income support; (c) that no member of any such family (other than the couple) is entitled to an income-based jobseeker’s allowance; (d) that at least one member of the couple has reached the age of 18; and (e) that if only one member of the couple has reached the age of 18, the other member of the couple is a person— (i) in respect of whom a direction under section 16 is in force; or (ii) who has, in prescribed circumstances to be taken into account for a prescribed period, reached the age of 16. (2) Subsections (2) and (4) of section 3 shall apply in relation to a member of the couple to whom subsection (1)(e)(i) or (ii) above applies as they apply in relation to a claimant to whom subsection (1)(f)(ii) or (iii) of that section applies. (3) In subsection (1)(e)(ii) above “period” shall be construed in accordance with section 3(3). (3B) (1) Where a joint-claim couple make a claim for a joint-claim jobseeker’s allowance, they may nominate one of them as the member of the couple to whom the allowance is to be payable. (2) In default of one of them being so nominated, the allowance shall be payable to whichever of them is nominated by the Secretary of State. (3) Subsections (1) and (2) have effect subject to section 4A(4) and (7). (4) In this Act references to the nominated member of a joint-claim couple are, except where section 20A(7) applies, to the member of the couple nominated under subsection (1) or (2) above; and where section 20A(7) applies, references to the nominated member of such a couple are to the member of the couple to whom section 20A(7) provides for the allowance to be payable. (5) Nothing in this section or section 20A(7) affects the operation of any statutory provision by virtue of which any amount of the allowance is required or authorised to be paid to someone other than the nominated member of the couple.

5

(3A) In the case of a joint-claim jobseeker’s allowance, the amount payable in respect of a joint-claim couple shall be— (a) if the couple have no income, the applicable amount; (b) if the couple have an income, the amount by which the applicable amount exceeds the couple’s income.

(11A) In subsections (6) to (11) “claimant” does not include— (a) a joint-claim couple, or (b) a member of such a couple (other than a person to whom regulations under section 1(2C) apply); but section 4A, which contains corresponding provisions relating to joint-claim couples, applies instead.

6

After section 4 insert—

(4A) (1) This section applies where— (a) a joint-claim couple are entitled to a joint-claim jobseeker’s allowance, and (b) one or each of the members of the couple is in addition entitled to a contribution-based jobseeker’s allowance; and in such a case the provisions of this section have effect in relation to the couple in place of section 4(3A). (2) If a joint-claim couple falling within subsection (1) have no income, the amount payable in respect of the couple by way of a jobseeker’s allowance shall be— (a) the applicable amount, if that is greater than the couple’s personal rate; and (b) the couple’s personal rate, if it is not. (3) Where the amount payable in accordance with subsection (2) is the applicable amount, the amount payable in respect of the couple by way of a jobseeker’s allowance shall be taken to consist of two elements— (a) one being an amount equal to the couple’s personal rate; and (b) the other being an amount equal to the excess of the applicable amount over the couple’s personal rate. (4) Where the amount payable in accordance with subsection (2) is the couple’s personal rate, then— (a) if each member of the couple is entitled to a contribution-based jobseeker’s allowance, an amount equal to the member’s own personal rate shall be payable in respect of the member by way of such an allowance; (b) if only one of them is so entitled, an amount equal to that member’s personal rate shall be payable in respect of the member by way of such an allowance; and in either case nothing shall be payable in respect of the couple by way of a joint-claim jobseeker’s allowance. (5) If a joint-claim couple falling within subsection (1) have an income, the amount payable in respect of the couple by way of a jobseeker’s allowance shall be— (a) the amount by which the applicable amount exceeds the couple’s income, if the amount of that excess is greater than the couple’s personal rate; and (b) the couple’s personal rate, if it is not. (6) Where the amount payable in accordance with subsection (5) is the amount by which the applicable amount exceeds the couple’s income, the amount payable in respect of the couple by way of a jobseeker’s allowance shall be taken to consist of two elements— (a) one being an amount equal to the couple’s personal rate; and (b) the other being an amount equal to the amount by which the difference between the applicable amount and the couple’s income exceeds the couple’s personal rate. (7) Where the amount payable in accordance with subsection (5) is the couple’s personal rate, subsection (4) shall apply as it applies in a case where the amount payable in accordance with subsection (2) is that rate. (8) The element of a jobseeker’s allowance mentioned in subsection (3)(a) and that mentioned in subsection (6)(a) shall be treated, for the purpose of identifying the source of the allowance, as attributable— (a) in a case where only one member of the joint-claim couple is entitled to a contribution-based jobseeker’s allowance, to that member’s entitlement to such an allowance; and (b) in a case where each member of the couple is entitled to a contribution-based jobseeker’s allowance, rateably according to their individual entitlements to such an allowance. (9) The element of a jobseeker’s allowance mentioned in subsection (3)(b) and that mentioned in subsection (6)(b) shall be treated, for the purpose of identifying the source of the allowance, as attributable to the couple’s entitlement to a joint-claim jobseeker’s allowance. (10) In this section “the couple’s personal rate”, in relation to a joint-claim couple, means— (a) where only one member of the couple is entitled to a contribution-based jobseeker’s allowance, that member’s personal rate; (b) where each member of the couple is entitled to such an allowance, the aggregate of their personal rates.

7

(1A) Regulations may make provision— (a) for requiring each member of a joint-claim couple claiming a joint-claim jobseeker’s allowance to attend at such place and such time as the Secretary of State may specify; (b) for requiring a member of such a couple to provide information and such evidence as may be prescribed as to his circumstances, his availability for employment and the extent to which he is actively seeking employment; (c) for requiring such a couple to jointly provide information and such evidence as may be prescribed as to the circumstances of each or either member of the couple, the availability for employment of each or either member of the couple and the extent to which each or either member of the couple is actively seeking employment; (d) where any requirement to provide information or evidence is imposed on such a couple by virtue of paragraph (c), for the joint obligation of the couple to be capable of being discharged by the provision of the information or evidence by one member of the couple.

(c) provide for entitlement not to cease if the claimant or (as the case may be) either member of the joint-claim couple shows, within a prescribed period of the failure to comply on the part of the claimant or (as the case may be) a member of the couple, that the claimant or (as the case may be) the defaulting member of the couple had good cause for that failure; and

.

8

In section 9(12) (jobseeker’s agreement ends when allowance ends), at the end insert “ or to a joint-claim couple of which he is a member. ”

9

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

10

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

11

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

12

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

13

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

14
15

“joint-claim couple” and “joint-claim jobseeker’s allowance” have the meanings given by section 1(4);

.

“the nominated member”, in relation to a joint-claim couple, shall be construed in accordance with section 3B(4);

.

16

(8A) (1) Regulations may prescribe circumstances in which a joint-claim couple may be entitled to a joint-claim jobseeker’s allowance without each member of the couple satisfying all the conditions referred to in section 1(2B)(b). (2) Regulations may prescribe circumstances in which, and a period for which, a transitional case couple may be entitled to a joint-claim jobseeker’s allowance without having jointly made a claim for it. (3) In sub-paragraph (2)— (a) “a transitional case couple” means a joint-claim couple a member of which is entitled to an income-based jobseeker’s allowance on the coming into force of Schedule 7 to the Welfare Reform and Pensions Act 1999; and (b) “period” shall be construed in accordance with section 3(3).

(9A) (1) Regulations may make provision about the entitlement to a jobseeker’s allowance of persons (“ex-members”) who cease to be members of a joint-claim couple. (2) Regulations under this paragraph may, in particular, provide— (a) for treating each or either of the ex-members as having made any claim made by the couple or, alternatively, for any such claim to lapse; (b) for any award made in respect of the couple to be replaced by an award (a “replacement award”) in respect of each or either of the ex-members of the couple or, alternatively, for any such award to lapse. (9B) (1) Regulations may make provision about the entitlement to a jobseeker’s allowance of persons (“ex-members”) who, having ceased to be members of a joint-claim couple, again become the members of a joint-claim couple. (2) Regulations under this paragraph may, in particular, provide— (a) for any claim made by the ex-members when they were previously a joint-claim couple to be revived or otherwise given effect as a claim made by the couple; (b) for any award made in respect of the ex-members when they were previously a joint-claim couple to be restored; (c) for any such award, or any replacement award (within the meaning of paragraph 9A) made in respect of either of them, to be replaced by an award (a “new award”) in respect of the couple. (9C) (1) Regulations may make provision about the entitlement to a jobseeker’s allowance of persons who become members of a joint-claim couple as a result of the married or unmarried couple of which they are members becoming a joint-claim couple. (2) Regulations under this paragraph may, in particular, provide— (a) for any claim made by either member of the couple before the couple became a joint-claim couple to be given effect as a claim made by the couple; (b) for any award, or any replacement award (within the meaning of paragraph 9A), made in respect of either member of the couple before the couple became a joint-claim couple to be replaced by an award (a “new award”) in respect of the couple. (9D) (1) Regulations may provide, in relation to any replacement award (within the meaning of paragraph 9A) or new award (within the meaning of paragraph 9B or 9C)— (a) for the award to be of an amount determined in a prescribed manner; (b) for entitlement to the award to be subject to compliance with prescribed requirements as to the provision of information and evidence. (2) In paragraphs 9A to 9C and this paragraph— - “award” means an award of a jobseeker’s allowance; - “claim” means a claim for a jobseeker’s allowance.

(1) In such circumstances as may be prescribed— (a) a claimant for a jobseeker’s allowance other than a joint-claim jobseeker’s allowance, (b) a joint-claim couple claiming a joint-claim jobseeker’s allowance, or (c) a member of such a couple, may be treated as being entitled to an income-based jobseeker’s allowance before his or (as the case may be) the couple’s claim for the allowance has been determined.

to— (a) a claimant for a jobseeker’s allowance other than a joint-claim jobseeker’s allowance, (b) a joint-claim couple claiming a joint-claim jobseeker’s allowance, or (c) a member of such a couple, even though payment to him or (as the case may be) the couple

.

Social Security Act 1998 (c. 14)

17

In section 39(1) of the Social Security Act 1998 (interpretation of Chapter II of Part I), after the definition of “appeal tribunal” insert—

“claimant”, in relation to a joint-claim couple claiming a joint-claim jobseeker’s allowance (within the meaning of the Jobseekers Act 1995), means the couple or either member of the couple;

.

SCHEDULE 8

Part I — Bereavement benefits

Income and Corporation Taxes Act 1988 (c. 1)

1

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

2

The Contributions and Benefits Act has effect subject to the following amendments.

3

(ea) bereavement benefits, comprising— (i) bereavement payment; (ii) widowed parent’s allowance (with increase for child dependants); (iii) bereavement allowance;

.

(ba) a widowed parent’s allowance; (bb) a bereavement allowance;

.

4
Widowed parent’s allowance Class 1, 2 or 3
Bereavement allowance Class 1, 2 or 3
5

In section 46(2) (modifications of s. 45 for calculating additional pension in certain benefits)—

6

In section 48B (Category B retirement pension for widows and widowers), at the end add—

(8) Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after the appointed day (as defined by section 36A(3)).

7

In section 48C(4) (category B retirement pension: general), for “or 48B(2)” substitute “ , 48B(2) or 48BB(5) ”.

8

(aa) a widowed parent’s allowance, (ab) a bereavement allowance

.

(a) a bereavement payment;

; and

(ba) a widowed parent’s allowance; (bb) a bereavement allowance;

; and

9

In section 61(1) (exclusion of increase of benefit for failure to satisfy contribution condition), after “widowed mother’s allowance” insert “ or widowed parent’s allowance ”.

10

In section 61A(3) (contributions paid in error)—

(ca) widowed parent’s allowance,

.

11

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

12

In section 150 (interpretation of provisions relating to Christmas bonus), in subsection (1)(c), after “allowance” insert “ , widowed parent’s allowance ”.

13
14

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

Social Security Administration Act 1992 (c. 5)

15

The Administration Act is amended as follows.

16

In section 1(2)(a) (entitlement to benefit dependent on claim), for “widow’s payment, she” substitute “ bereavement payment, the person ”.

17

For section 3 (and the cross-heading preceding it) substitute—

(3) (1) This section applies where a person’s spouse has died or may be presumed to have died on or after the appointed day and the circumstances are such that— (a) more than 12 months have elapsed since the date of death; and (b) either— (i) the spouse’s body has not been discovered or identified or, if it has been discovered and identified, the surviving spouse does not know that fact; or (ii) less than 12 months have elapsed since the surviving spouse first knew of the discovery and identification of the body. (2) Where this section applies, notwithstanding that any time prescribed for making a claim for a bereavement benefit in respect of the death has elapsed, then— (a) in any case falling within paragraph (b)(i) of subsection (1) above where it has been decided under section 8 of the Social Security Act 1998 that the spouse has died or is presumed to have died; or (b) in any case falling within paragraph (b)(ii) of subsection (1) above where the identification was made not more than 12 months before the surviving spouse first knew of the discovery and identification of the body, such a claim may be made or treated as made at any time before the expiration of the period of 12 months beginning with the date on which that decision was made or, as the case may be, the date on which the surviving spouse first knew of the discovery and identification. (3) If, in a case where a claim for a bereavement benefit is made or treated as made by virtue of this section, the claimant would, apart from subsection (2) of section 1 above, be entitled to— (a) a bereavement payment in respect of the spouse’s death more than 12 months before the date on which the claim is made or treated as made; or (b) any other bereavement benefit in respect of his or her death for a period more than 12 months before that date, then, notwithstanding anything in that section, the surviving spouse shall be entitled to that payment or, as the case may be, to that other benefit (together with any increase under section 80(5) of the Contributions and Benefits Act). (4) In subsection (1) above “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999.

Pension Schemes Act 1993 (c. 48)

18

Pensions Act 1995 (c. 26)

19

(5A) This section has effect in the case of additional pension falling to be calculated under sections 44 and 45 of the Social Security Contributions and Benefits Act 1992 by virtue of section 39C(1) of that Act (widowed parent’s allowance), including Category B retirement pension payable under section 48BB(2), if the pensioner’s spouse— (a) dies after 5th April 2000, and (b) has not attained pensionable age on or before that date.

Part II — Incapacity

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

20

The Contributions and Benefits Act has effect subject to the following amendments.

21

In section 21 (contribution conditions)—

22

In section 30B (incapacity benefit: rate), at the end add—

(8) This section has effect subject to sections 30DD (reduction for pension payments) and section 30E (reduction for councillor’s allowance) below.

23

(2A) In subsection (2)(a) above the reference to such information or evidence as is there mentioned includes information or evidence capable of being used for assisting or encouraging the person in question to obtain work or enhance his prospects of obtaining it.

(5) All information supplied in pursuance of this section shall be taken for all purposes to be information relating to social security.

24

In section 171B(1) (the “own occupation test”), for “the test applicable is the own occupation test” substitute “ the own occupation test is applicable in his case. ”

25

In section 176 (parliamentary control), in subsection (1)(a) (regulations subject to affirmative resolution procedure), after “section 28(3);” insert—

section 30DD(5)(b) or (c);

.

Part III — Abolition of severe disablement allowance

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

26

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

Criminal Justice Act 1991 (c. 53)

27

In section 24(4) of the Criminal Justice Act 1991 (recovery of fines etc. by deductions from income support), in the definition of “income support”, for “, retirement pension or severe disablement allowance” substitute “ or retirement pension ”.

Part IV — Income support

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

28

In section 124(1)(f) of the Contributions and Benefits Act (entitlement to income support conditional on claimant and any partner not being entitled to an income-based jobseeker’s allowance), after “the other member of the couple is not” insert “ , and the couple are not, ”.

Part V — Jobseeker’s allowance

Jobseekers Act 1995 (c. 18)

29

(3) In subsection (1) “employment officer” means an officer of the Secretary of State or such other person as may be designated for the purposes of that subsection by an order made by the Secretary of State.

Part VI — Maternity allowance

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

30

The Contributions and Benefits Act has effect subject to the following amendments.

31
32

In section 176(1)(c) (parliamentary control), after “section 28(2)” insert—

section 35A(7);

.

Part VII — Retirement pensions

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

33

In section 48A of the Contributions and Benefits Act (category B retirement pension for married person), after subsection (4) insert—

(4A) Subsection (4) above shall have effect with the omission of the words from “plus” to the end if the pensioner is not the widow or widower of the person by virtue of whose contributions the pension is payable.

Part VIII — Administration of benefits

34

SCHEDULE 9

Part I — New primary threshold

Earnings limits and thresholds for Class 1 contributions

1

For section 5 of the Contributions and Benefits Act substitute—

(5) (1) For the purposes of this Act there shall for every tax year be— (a) the following for primary Class 1 contributions— (i) a lower earnings limit, (ii) a primary threshold, and (iii) an upper earnings limit; and (b) a secondary threshold for secondary Class 1 contributions. Those limits and thresholds shall be the amounts specified for that year by regulations which, in the case of those limits, shall be 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 99p less than— (a) the sum which at the beginning of that year is specified in section 44(4) below as the weekly rate of the basic pension in a Category A retirement pension; 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 7 times the sum which is the primary threshold for that year; or (b) exceeds or falls short of 7 times that sum by an amount not exceeding half that sum. (4) Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this or any other Act to “the prescribed equivalent”, in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners). (5) The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold. (6) Regulations under this section shall be made by the Treasury.

Liability for Class 1 contributions

2

For section 6 of the Contributions and Benefits Act substitute—

(6) (1) Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment— (a) a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and (b) a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent). (2) No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them. (3) Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings. (4) The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows— (a) the primary contribution shall be the liability of the earner; and (b) the secondary contribution shall be the liability of the secondary contributor; but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner’s liability falls to be discharged. (5) Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his. (6) Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XI of the Employment Rights Act 1996 (redundancy payments) does not apply by virtue of section 199(2) or 209 of that Act. (7) Regulations under this section shall be made by the Treasury.

Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit

3

After section 6 of the Contributions and Benefits Act insert—

(6A) (1) This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment and the amount paid— (a) is not less than the current lower earnings limit (or the prescribed equivalent), but (b) does not exceed the current primary threshold (or the prescribed equivalent). (2) Subject to any prescribed exceptions or modifications— (a) the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and (b) those earnings shall be treated as earnings upon which such a contribution has been paid, for any of the purposes mentioned in subsection (3) below. (3) The purposes are— (a) the purposes of section 14(1)(a) below; (b) the purposes of the provisions mentioned in section 21(5A)(a) to (c) below; (c) any other purposes relating to contributory benefits; and (d) any purposes relating to jobseeker’s allowance. (4) Regulations may provide for any provision of this Act which, in whatever terms, refers— (a) to primary Class 1 contributions being payable by a person, or (b) otherwise to a person’s liability to pay such contributions, to have effect for the purposes of this section with any prescribed modifications. (5) Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age. (6) Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his. (7) Regulations under this section shall be made by the Treasury.

Calculation of primary Class 1 contributions

4

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

Calculation of secondary Class 1 contributions

5

For section 9 of the Contributions and Benefits Act substitute—

(9) (1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent). (2) For the purposes of subsection (1) above, the secondary percentage shall be 12.2 per cent; but the percentage is subject to alteration under sections 143 and 145 of the Administration Act. (3) Subsection (1) above is subject to regulations under section 6(6) above and sections 116 to 120 below and to section 41 of the Pensions Act.

Part II — Reduced contributions in respect of members of contracted-out schemes

Reduced rates for members of salary related contracted-out schemes

6

(1A) The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings (“Amount R1”). (1B) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings (“Amount R2”). (1C) The aggregate of Amounts R1 and R2 shall be set off— (a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and (b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings— (i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and (ii) in relation to which the secondary contributor is such a contributor; and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992. (1D) If— (a) any balance remains, and (b) the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance. But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts. (1E) If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.

Reduced rates for members of money purchase contracted-out schemes

7

(2) The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”). (2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”). (2B) The aggregate of Amounts R1 and R2 shall be set off— (a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and (b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings— (i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and (ii) in relation to which the secondary contributor is such a contributor; and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992. (2C) If— (a) any balance remains, and (b) the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance. But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts. (2D) If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.

Payments by Inland Revenue out of and into National Insurance Fund

8

Part III — National Health Service allocation

9

SCHEDULE 10

Part I — New primary threshold

Earnings limits and thresholds for Class 1 contributions

1

For section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—

(5) (1) For the purposes of this Act there shall for every tax year be— (a) the following for primary Class 1 contributions— (i) a lower earnings limit, (ii) a primary threshold, and (iii) an upper earnings limit; and (b) a secondary threshold for secondary Class 1 contributions. Those limits and thresholds shall be the amounts specified for that year by regulations which, in the case of those limits, shall be 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 99p less than— (a) the sum which at the beginning of that year is specified in section 44(4) below as the weekly rate of the basic pension in a Category A retirement pension; or (b) that sum as increased by any Act, Measure 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 7 times the sum which is the primary threshold for that year; or (b) exceeds or falls short of 7 times that sum by an amount not exceeding half that sum. (4) Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this Act or any other statutory provision to “the prescribed equivalent”, in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners). (5) The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold. (6) Regulations under this section shall be made by the Treasury.

Liability for Class 1 contributions

2

For section 6 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—

(6) (1) Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment— (a) a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and (b) a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent). (2) No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them. (3) Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings. (4) The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows— (a) the primary contribution shall be the liability of the earner; and (b) the secondary contribution shall be the liability of the secondary contributor; but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner’s liability falls to be discharged. (5) Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his. (6) Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XII of the Employment Rights (Northern Ireland) Order 1996 (redundancy payments) does not apply by virtue of Article 242(2) or 250 of that Order. (7) Regulations under this section shall be made by the Treasury.

Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit

3

After section 6 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 insert—

(6A) (1) This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment and the amount paid— (a) is not less than the current lower earnings limit (or the prescribed equivalent), but (b) does not exceed the current primary threshold (or the prescribed equivalent). (2) Subject to any prescribed exceptions or modifications— (a) the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and (b) those earnings shall be treated as earnings upon which such a contribution has been paid, for any of the purposes mentioned in subsection (3) below. (3) The purposes are— (a) the purposes of section 14(1)(a) below; (b) the purposes of the provisions mentioned in section 21(5A)(a) to (c) below; (c) any other purposes relating to contributory benefits; and (d) any purposes relating to jobseeker’s allowance. (4) Regulations may provide for any provision of this Act which, in whatever terms, refers— (a) to primary Class 1 contributions being payable by a person, or (b) otherwise to a person’s liability to pay such contributions, to have effect for the purposes of this section with any prescribed modifications. (5) Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age. (6) Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his. (7) Regulations under this section shall be made by the Treasury.

Calculation of primary Class 1 contributions

4

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

Calculation of secondary Class 1 contributions

5

For section 9 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—

(9) (1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent). (2) For the purposes of subsection (1) above, the secondary percentage shall be 12.2 per cent; but the percentage is subject to alteration under section 129 of the Administration Act. (3) Subsection (1) above is subject to regulations under section 6(6) above and sections 116 to 119 below and to section 37 of the Pensions Act.

Part II — Reduced contributions in respect of members of contracted-out schemes

Reduced rates for members of salary related contracted-out schemes

6

(1A) The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings (“Amount R1”). (1B) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings (“Amount R2”). (1C) The aggregate of Amounts R1 and R2 shall be set off— (a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and (b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings— (i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and (ii) in relation to which the secondary contributor is such a contributor; and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992. (1D) If— (a) any balance remains, and (b) the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance. But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts. (1E) If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

Reduced rates for members of money purchase contracted-out schemes

7

(2) The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”). (2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”). (2B) The aggregate of Amounts R1 and R2 shall be set off— (a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and (b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings— (i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and (ii) in relation to which the secondary contributor is such a contributor; and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992. (2C) If— (a) any balance remains, and (b) the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance. But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts. (2D) If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

Payments by Inland Revenue out of and into National Insurance Fund

8

Part III — Health Service allocation

9

SCHEDULE 11

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

1

The Contributions and Benefits Act is amended as follows.

2

In section 2 (categories of earners), for subsection (2A) there is substituted—

(2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State.

3

In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted “ acting with the concurrence of the Inland Revenue ”.

Social Security Administration Act 1992 (c. 5)

4

The Administration Act is amended as follows.

5

In section 116 (legal proceedings), in subsection (5A) for the words from the beginning to “that section” there is substituted “ In relation to proceedings for an offence under section 114 above ”.

6

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

7

In section 121E (supply of contributions etc. information held by Inland Revenue), in subsection (1) after “statutory maternity pay” there is inserted “ or functions under Part III of the Pensions Act ”.

8

In section 121F (supply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State), at the end of subsection (2) there is inserted “ or functions under Part III of the Pensions Act ”.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

9

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

10

In section 2 (categories of earners), for subsection (2A) there is substituted—

(2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Department.

11

In section 172 (Assembly, etc. control of regulations and orders), in subsection (2)(c) for “, 153(2) or” there is substituted “ or 153(2) ”.

12

In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted “ acting with the concurrence of the Inland Revenue ”.

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

13

The Social Security Administration (Northern Ireland) Act 1992 is amended as follows.

14

In section 110 (legal proceedings), for subsection (5A) there is substituted—

(5A) In relation to proceedings for an offence under section 108 above— (a) the reference in subsection (2)(a) above to the Department, and (b) the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department, shall have effect as references to the Inland Revenue.

15

In section 115D (supply of contributions, etc. information held by Inland Revenue), in subsection (1) after “statutory maternity pay” there is inserted “ or functions under Part III of the Pensions Act ”.

16

In section 115E (supply to Inland Revenue for purposes of contributions etc. of information held by Department or Secretary of State), at the end of subsection (2) there is inserted “ or functions under Part III of the Pensions Act ”.

17

(1) This section applies— (a) to information which is held— (i) by the Inland Revenue, or (ii) by a person providing services to the Inland Revenue, in connection with the provision of those services, but is not information to which section 115D above applies, and (b) to information which is held— (i) by the Commissioners of Customs and Excise, or (ii) by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.

18
19

Pension Schemes Act 1993 (c. 48)

20

The Pension Schemes Act 1993 is amended as follows.

21

In section 40 (scope of Chapter II of Part III), in paragraph (b) for “Secretary of State” there is substituted “ Inland Revenue ”.

22

In section 170 (decisions and appeals), as amended by section 16(2) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, in subsection (5)—

(a) generally with respect to the making of relevant decisions; (b) with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and (c) generally with respect to such applications, revisions under section 9 and decisions under section 10;

, and

23

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

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

24

The Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

25
26

In section 165 (decisions and appeals), as amended by Article 15(2) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, in subsection (5)—

(a) generally with respect to the making of relevant decisions; (b) with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and (c) generally with respect to such applications, revisions under Article 10 and decisions under Article 11;

, and

27

(7) Any power conferred on the Secretary of State to make regulations or orders (other than an order under section 162) is exercisable by statutory instrument, and subsections (2) to (4) and section 178(1) apply to regulations or orders made in exercise of any such power of the Secretary of State as they apply to regulations made by the Department.

28

In section 180(2) (consultation about regulations)—

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

29

The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.

30

In section 3 (general functions of Inland Revenue), subsection (3)(c) (which excludes the application of section 27 of the Inland Revenue Regulation Act 1890 but has not come into force) is omitted.

31

In section 4 (recovery of contributions where income tax recovery provisions not applicable)—

32

In Schedule 1 (transfer of Contributions Agency functions and associated functions), the following provisions are omitted, namely—

33

In Schedule 2 (transfer of functions under subordinate legislation), the entry in the third column relating to the Pensions Act 1995 (Commencement No. 10) Order 1997 shall have effect, and be deemed always to have had effect, with the substitution for “Articles 4 and 13” of “In Article 4, paragraph (1), paragraph (2), except so far as relating to section 55(3) of the Pension Schemes Act 1993, to the making of regulations under section 64(1) of that Act and to section 64(3) and (5) to (9) of that Act, and paragraph (3) and Article 13”.

Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)

34

In Schedule 2 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (transfer of functions under subordinate legislation), the entry in the third column relating to the Pensions (1995 Order) (Commencement No. 8) Order (Northern Ireland) 1997 shall have effect, and be deemed always to have had effect, with the substitution for “Articles 4 and 13” of “In Article 4, paragraph (1), paragraph (2), except so far as relating to section 51(3) of the Pension Schemes (Northern Ireland) Act 1993 and to the making of regulations under section 60(1) of that Act, and paragraph (3) and Article 13”.

Transfer of certain functions under subordinate legislation: Great Britain

35

There are hereby transferred to the Commissioners of Inland Revenue—

Transfer of certain functions under subordinate legislation: Northern Ireland

36

Savings

37

Paragraphs 1 and 2 of Schedule 8 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (general provisions relating to transfers of functions) shall have effect as if paragraphs 2, 3, 6, 21 and 35 of this Schedule were provisions of that Act specified in section 21(1) of that Act.

38

Paragraphs 1 and 2 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (general provisions relating to transfers of functions) shall have effect as if paragraphs 10, 12 and 36 of this Schedule were provisions of that Order specified in Article 20(1) of that Order.

SCHEDULE 12

Part I — Amendments consequential on Parts III and IV

Supreme Court Act 1981 (c. 54)

1

In paragraph 3 of Schedule 1 to the Senior Courts Act 1981, after paragraph (f) there is inserted—

(fa) all proceedings relating to a debit or credit under section 29(1) or 49(1) of the Welfare Reform and Pensions Act 1999;

.

Matrimonial and Family Proceedings Act 1984 (c. 42)

2

The Matrimonial and Family Proceedings Act 1984 is amended as follows.

3

In section 17, for subsection (1) there is substituted—

(1) Subject to section 20 below, on an application by a party to a marriage for an order for financial relief under this section, the court may— (a) make any one or more of the orders which it could make under Part II of the 1973 Act if a decree of divorce, a decree of nullity of marriage or a decree of judicial separation in respect of the marriage had been granted in England and Wales, that is to say— (i) any order mentioned in section 23(1) of the 1973 Act (financial provision orders); and (ii) any order mentioned in section 24(1) of that Act (property adjustment orders); and (b) if the marriage has been dissolved or annulled, make one or more orders each of which would, within the meaning of that Part of that Act, be a pension sharing order in relation to the marriage.

4

In section 21—

(ba) section 24B(3) to (5) (provisions about pension sharing orders in relation to divorce and nullity); (bb) section 24C (duty to stay pension sharing orders); (bc) section 24D (apportionment of pension sharing charges);

, and

(l) section 40A (appeals relating to pension sharing orders which have taken effect).

Family Law (Scotland) Act 1985 (c. 37)

5

The Family Law (Scotland) Act 1985 has effect subject to the following amendments.

6

In section 8, after subsection (3) there is inserted—

(4) The court shall not, in the same proceedings, make both a pension sharing order and an order under section 12A(2) or (3) of this Act in relation to the same pension arrangement. (5) Where, as regards a pension arrangement, the parties to a marriage have in effect a qualifying agreement which contains a term relating to pension sharing, the court shall not— (a) make an order under section 12A(2) or (3) of this Act; or (b) make a pension sharing order, relating to the arrangement unless it also sets aside the agreement or term under section 16(1)(b) of this Act. (6) The court shall not make a pension sharing order in relation to the rights of a person under a pension arrangement if there is in force an order under section 12A(2) or (3) of this Act which relates to benefits or future benefits to which he is entitled under the pension arrangement. (7) In subsection (5) above— (a) “term relating to pension sharing” shall be construed in accordance with section 16(2A) of this Act; and (b) “qualifying agreement” has the same meaning as in section 28(3) of the Welfare Reform and Pensions Act 1999.

7

After section 8 there is inserted—

(8A) If a pension sharing order relates to rights under a pension arrangement, the court may include in the order provision about the apportionment between the parties of any charge under section 41 of the Welfare Reform and Pensions Act 1999 (charges in respect of pension sharing costs) or under corresponding Northern Ireland legislation.

8

(8) The Secretary of State may by regulations make provision about calculation and verification in relation to the valuation for the purposes of this Act of benefits under a pension arrangement or relevant state scheme rights.

(8A) Regulations under subsection (8) above may include— (a) provision for calculation or verification in accordance with guidance from time to time prepared by a prescribed person; and (b) provision by reference to regulations under section 30 or 49(4) of the Welfare Reform and Pensions Act 1999.

9

(10) The definition of “benefits under a pension scheme” in section 27 of this Act does not apply to this section.

10

In section 13(2)(b), after “property” there is inserted “ , or a pension sharing order, ”.

11

(b) under subsection (1)(b) above, if the agreement does not contain a term relating to pension sharing, on granting decree of divorce or within such time as the court may specify on granting decree of divorce; or (c) under subsection (1)(b) above, if the agreement contains a term relating to pension sharing— (i) where the order sets aside the agreement or sets aside or varies the term relating to pension sharing, on granting decree of divorce; and (ii) where the order sets aside or varies any other term of the agreement, on granting decree of divorce or within such time thereafter as the court may specify on granting decree of divorce.

(2A) In subsection (2) above, a term relating to pension sharing is a term corresponding to provision which may be made in a pension sharing order and satisfying the requirements set out in section 28(1)(f) or 48(1)(f) of the Welfare Reform and Pensions Act 1999.

12

In section 27(1), the following definitions are inserted at the appropriate places—

  • “benefits under a pension arrangement” includes any benefits by way of pension, including relevant state scheme rights, whether under a pension arrangement or not;

“pension arrangement” means— (a) any occupational pension scheme within the meaning of the Pension Schemes Act 1993; (b) a personal pension scheme within the meaning of that Act; (c) a retirement annuity contract; (d) an annuity or insurance policy purchased or transferred for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme; (e) an annuity purchased or entered into for the purpose of discharging liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;

“person responsible for a pension arrangement” means— (a) in the case of an occupational pension scheme or a personal pension scheme, the trustees or managers of the scheme; (b) in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” above, the provider of the annuity; (c) in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer;

“relevant state scheme rights” means— (a) entitlement, or prospective entitlement, to a Category A retirement pension by virtue of section 44(3)(b) of the Social Security Contributions and Benefits Act 1992 or under corresponding Northern Ireland legislation; and (b) entitlement, or prospective entitlement, to a pension under section 55A of the Social Security Contributions and Benefits Act 1992 (shared additional pension) or under corresponding Northern Ireland legislation;

“retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988;

“trustees or managers” in relation to an occupational pension scheme or a personal pension scheme means— (a) in the case of a scheme established under a trust, the trustees of the scheme; and (b) in any other case, the managers of the scheme;

.

Income and Corporation Taxes Act 1988 (c. 1)

13

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

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

14

The Contributions and Benefits Act has effect subject to the following amendments.

15

(fa) shared additional pensions;

.

(e) a shared additional pension;

.

16

In section 21(1), after “41 below” there is inserted “ or a shared additional pension under section 55A below ”.

17

In section 39(1), (2) and (3), for “45A” there is substituted “ 45B ”.

18

In section 43, at the end there is inserted—

(6) For the purposes of this section, a pension under section 55A below is not a retirement pension.

19

In section 48A(4), for “45A” there is substituted “ 45B ”.

20

In section 48B(2) and (3), for “45A” there is substituted “ 45B ”.

21

In section 48C(4), for “45A” there is substituted “ 45B ”.

22

In section 54(1), at the end there is inserted “ or to a shared additional pension ”.

Social Security Administration Act 1992 (c. 5)

23

The Administration Act is amended as follows.

24

In section 150(1)—

(ca) which are shared additional pensions;

, and

(da) which are the increases in the rates of shared additional pensions under section 55C of that Act;

.

25
26

In section 163(2)—

(aa) any administrative expenses of the Secretary of State in supplying information about benefits under Part II of that Act in accordance with regulations under section 23 of the Welfare Reform and Pensions Act 1999;

, and

27

In section 165(5)(b), after “section 163(2)(a)” there is inserted “ or (aa) ”.

Pension Schemes Act 1993 (c. 48)

28

The Pension Schemes Act 1993 has effect subject to the following amendments.

29

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

30

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

31

(1A) The following are relevant benefits for the purposes of subsection (1)— (a) any benefits payable otherwise than by virtue of rights which are attributable (directly or indirectly) to a pension credit, and (b) in the case of a salary related occupational pension scheme, any benefits payable by virtue of such rights, to the extent that the rights involve the member being credited by the scheme with notional pensionable service.

(4) For the purposes of this section, an occupational pension scheme is salary related if— (a) it is not a money purchase scheme, and (b) it does not fall within a prescribed class.

32

In section 85, after “73(2)(b)” there is inserted “ or 101D(2)(b) ”.

33

In section 93, after subsection (1) there is inserted—

(1ZA) In subsection (1), references to accrued rights to benefit do not include rights which are attributable (directly or indirectly) to a pension credit.

34

In section 93A, after subsection (1) there is inserted—

(1A) In subsection (1), the reference to benefits which have accrued does not include benefits which are attributable (directly or indirectly) to a pension credit.

35

In section 94, after subsection (1A) there is inserted—

(1B) In subsection (1), references to benefits which have accrued do not include benefits which are attributable (directly or indirectly) to a pension credit.

36

In section 96, there is inserted at the end—

(4) Where a member of an occupational pension scheme or a personal pension scheme— (a) is entitled to give a notice under section 101F(1) to the trustees or managers of the scheme, or (b) would be entitled to do so, but for section 101G(1), he may not, if the scheme so provides, make an application to them under section 95 unless he also gives them a notice under section 101F(1).

37

“relevant benefits” means any benefits not attributable (directly or indirectly) to a pension credit; and

.

38

(2A) If the making of the application depended on the giving of a notice under section 101F(1), the application may only be withdrawn if the notice is also withdrawn.

39
40
41

In section 181(1)—

“pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;

, and

42

In section 183(3), for “and 97(1)” there is substituted “ , 97(1) and 101I ”.

Pensions Act 1995 (c. 26)

43

The Pensions Act 1995 has effect subject to the following amendments.

44

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

45

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

46

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

47

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

48

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

49

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

50

(a) that the scheme is not for the time being to be wound up but that no new members are to be admitted to it, or (b) that the scheme is not for the time being to be wound up but that no new members, except pension credit members, are to be admitted to it.

(2A) Subsection (2) does not authorise the trustees to determine— (a) where there are accrued rights or pension credit rights to any benefit, that the benefit is not to be increased, or (b) where the power conferred by that subsection is exercisable by virtue of a determination under subsection (1)(b), that members of the scheme may not acquire pension credit rights under it.

51

In section 51(6), after “a pension” there is inserted “ which is attributable (directly or indirectly) to a pension credit or ”.

52

In section 53, after subsection (3) there is inserted—

(3A) In subsections (1) and (2), the references to a person’s pension do not include any pension which is attributable (directly or indirectly) to a pension credit.

53

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

54

In section 68(2), for “and” at the end of paragraph (d) there is substituted—

(da) to enable the scheme to accommodate persons with pension credits or pension credit rights, and

.

55

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

56

In section 74(3)(b), at the end there is inserted “ or pension credit rights ”.

57
58
59
60

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

61

“pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation, “pension credit member”, in relation to an occupational pension scheme, means a person who has rights under the scheme which are attributable (directly or indirectly) to a pension credit, “pension credit rights”, in relation to an occupational pension scheme, means rights to future benefits under the scheme which are attributable (directly or indirectly) to a pension credit,

.

(2A) In subsection (2)(a), the reference to rights which have accrued to or in respect of the member does not include any rights which are pension credit rights.

62
63

In section 167(4)—

Family Law Act 1996 (c. 27)

64

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

65

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

66

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

Part II — Other consequential amendments

Bankruptcy (Scotland) Act 1985 (c. 66)

67

The Bankruptcy (Scotland) Act 1985 has effect subject to the following amendments.

68

In section 35(1), in paragraph (a) for “under the said section 8(2) for the transfer of property by him” substitute “ a court has, under the said section 8(2), made an order for the transfer of property by him or made a pension sharing order ”.

69

After section 36C there is inserted—

(36D) (1) For the purposes of section 34 of this Act, a pension-sharing transaction shall be taken— (a) to be a transaction, entered into by the transferor with the transferee, by which the appropriate amount is transferred by the transferor to the transferee; and (b) to be capable of being an alienation challengeable under that section only so far as it is a transfer of so much of the appropriate amount as is recoverable. (2) For the purposes of section 35 of this Act, a pension-sharing transaction shall be taken— (a) to be a pension sharing order made by the court under section 8(2) of the Family Law (Scotland) Act 1985; and (b) to be an order capable of being recalled under that section only so far as it is a payment or transfer of so much of the appropriate amount as is recoverable. (3) For the purposes of section 36 of this Act, a pension-sharing transaction shall be taken— (a) to be something (namely a transfer of the appropriate amount to the transferee) done by the transferor; and (b) to be capable of being an unfair preference given to the transferee only so far as it is a transfer of so much of the appropriate amount as is recoverable. (4) Where— (a) an alienation is challenged under section 34; (b) an application is made under section 35 for the recall of an order made in divorce proceedings; or (c) a transaction is challenged under section 36, if any question arises as to whether, or the extent to which, the appropriate amount in the case of a pension-sharing transaction is recoverable, the question shall be determined in accordance with subsections (5) to (9). (5) The court shall first determine the extent (if any) to which the transferor’s rights under the shared arrangement at the time of the transaction appear to have been (whether directly or indirectly) the fruits of contributions (“personal contributions”)— (a) which the transferor has at any time made on his own behalf, or (b) which have at any time been made on the transferor’s behalf, to the shared arrangement or any other pension arrangement. (6) Where it appears that those rights were to any extent the fruits of personal contributions, the court shall then determine the extent (if any) to which those rights appear to have been the fruits of personal contributions whose making has unfairly prejudiced the transferor’s creditors (“the unfair contributions”). (7) If it appears to the court that the extent to which those rights were the fruits of the unfair contributions is such that the transfer of the appropriate amount could have been made out of rights under the shared arrangement which were not the fruits of the unfair contributions, then the appropriate amount is not recoverable. (8) If it appears to the court that the transfer could not have been wholly so made, then the appropriate amount is recoverable to the extent to which it appears to the court that the transfer could not have been so made. (9) In making the determination mentioned in subsection (6) the court shall consider in particular— (a) whether any of the personal contributions were made for the purpose of putting assets beyond the reach of the transferor’s creditors or any of them; and (b) whether the total amount of any personal contributions represented, at the time the pension sharing arrangement was made, by rights under pension arrangements is an amount which is excessive in view of the transferor’s circumstances when those contributions were made. (10) In this section and sections 36E and 36F— - “appropriate amount”, in relation to a pension-sharing transaction, means the appropriate amount in relation to that transaction for the purposes of section 29(1) of the Welfare Reform and Pensions Act 1999 (creation of pension credits and debits); - “pension-sharing transaction” means an order or provision falling within section 28(1) of the Welfare Reform and Pensions Act 1999 (orders and agreements which activate pension-sharing); - “shared arrangement”, in relation to a pension-sharing transaction, means the pension arrangement to which the transaction relates; - “transferee”, in relation to a pension-sharing transaction, means the person for whose benefit the transaction is made; - “transferor”, in relation to a pension-sharing transaction, means the person to whose rights the transaction relates. (36E) (1) In this section and section 36F of this Act, “recovery order” means— (a) a decree granted under section 34(4) of this Act; (b) an order made under section 35(2) of this Act; (c) a decree granted under section 36(5) of this Act, in any proceedings to which section 36D of this Act applies. (2) Without prejudice to the generality of section 34(4), 35(2) or 36(5) a recovery order may include provision— (a) requiring the person responsible for a pension arrangement in which the transferee has acquired rights derived directly or indirectly from the pension-sharing transaction to pay an amount to the permanent trustee, (b) adjusting the liabilities of the pension arrangement in respect of the transferee, (c) adjusting any liabilities of the pension arrangement in respect of any other person that derive, directly or indirectly, from rights of the transferee under the arrangement, (d) for the recovery by the person responsible for the pension arrangement (whether by deduction from any amount which that person is ordered to pay or otherwise) of costs incurred by that person in complying in the debtor’s case with any requirement under section 36F(1) or in giving effect to the order. (3) In subsection (2), references to adjusting the liabilities of a pension arrangement in respect of a person include (in particular) reducing the amount of any benefit or future benefit to which that person is entitled under the arrangement. (4) The maximum amount which the person responsible for an arrangement may be required to pay by a recovery order is the smallest of— (a) so much of the appropriate amount as, in accordance with section 36D of this Act, is recoverable, (b) so much (if any) of the amount of the unfair contributions (within the meaning given by section 36D(6)) as is not recoverable by way of an order under section 36A of this Act containing provision such as is mentioned in section 36B(1)(a), and (c) the value of the debtor’s rights under the arrangement acquired by the transferee as a consequence of the transfer of the appropriate amount. (5) A recovery order which requires the person responsible for an arrangement to pay an amount (“the restoration amount”) to the permanent trustee must provide for the liabilities of the arrangement to be correspondingly reduced. (6) For the purposes of subsection (5), liabilities are correspondingly reduced if the difference between— (a) the amount of the liabilities immediately before the reduction, and (b) the amount of the liabilities immediately after the reduction, is equal to the restoration amount. (7) A recovery order in respect of an arrangement— (a) shall be binding on the person responsible for the arrangement, and (b) overrides provisions of the arrangement to the extent that they conflict with the provisions of the order. (36F) (1) The person responsible for a pension arrangement under which the transferee has, at any time, acquired rights by virtue of the transfer of the appropriate amount shall, on the permanent trustee making a written request, provide the trustee with such information about the arrangement and the rights under it of the transferor and transferee as the permanent trustee may reasonably require for, or in connection with, the making of an application for a recovery order. (2) Nothing in— (a) any provision of section 159 of the Pension Schemes Act 1993 or section 91 of the Pensions Act 1995 (which prevent assignation and the making of orders which restrain a person from receiving anything which he is prevented from assigning), (b) any provision of any enactment (whether passed or made before or after the passing of the Welfare Reform and Pensions Act 1999) corresponding to any of the provisions mentioned in paragraph (a), or (c) any provision of the arrangement in question corresponding to any of those provisions, applies to a court exercising its power to make a recovery order. (3) Regulations may, for the purposes of the recovery provisions, make provision about the calculation and verification of— (a) any such value as is mentioned in section 36E(4)(c); (b) any such amounts as are mentioned in section 36E(6)(a) and (b). (4) The power conferred by subsection (3) includes power to provide for calculation or verification— (a) in such manner as may, in the particular case, be approved by a prescribed person; or (b) in accordance with guidance— (i) from time to time prepared by a prescribed person, and (ii) approved by the Secretary of State. (5) References in the recovery provisions to the person responsible for a pension arrangement are to— (a) the trustees, managers or provider of the arrangement, or (b) the person having functions in relation to the arrangement corresponding to those of a trustee, manager or provider. (6) In this section— - “prescribed” means prescribed by regulations; - “the recovery provisions” means this section and sections 34, 35, 36 and 36E of this Act; - “regulations” means regulations made by the Secretary of State. (7) Regulations under the recovery provisions may— (a) make different provision for different cases; (b) contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient. (8) Regulations under the recovery provisions shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Insolvency Act 1986 (c. 45)

70

The Insolvency Act 1986 is amended as follows.

71

After section 342C there is inserted—

(342D) (1) For the purposes of sections 339, 341 and 342, a pension-sharing transaction shall be taken— (a) to be a transaction, entered into by the transferor with the transferee, by which the appropriate amount is transferred by the transferor to the transferee; and (b) to be capable of being a transaction entered into at an undervalue only so far as it is a transfer of so much of the appropriate amount as is recoverable. (2) For the purposes of sections 340 to 342, a pension-sharing transaction shall be taken— (a) to be something (namely a transfer of the appropriate amount to the transferee) done by the transferor; and (b) to be capable of being a preference given to the transferee only so far as it is a transfer of so much of the appropriate amount as is recoverable. (3) If on an application under section 339 or 340 any question arises as to whether, or the extent to which, the appropriate amount in the case of a pension-sharing transaction is recoverable, the question shall be determined in accordance with subsections (4) to (8). (4) The court shall first determine the extent (if any) to which the transferor’s rights under the shared arrangement at the time of the transaction appear to have been (whether directly or indirectly) the fruits of contributions (“personal contributions”)— (a) which the transferor has at any time made on his own behalf, or (b) which have at any time been made on the transferor’s behalf, to the shared arrangement or any other pension arrangement. (5) Where it appears that those rights were to any extent the fruits of personal contributions, the court shall then determine the extent (if any) to which those rights appear to have been the fruits of personal contributions whose making has unfairly prejudiced the transferor’s creditors (“the unfair contributions”). (6) If it appears to the court that the extent to which those rights were the fruits of the unfair contributions is such that the transfer of the appropriate amount could have been made out of rights under the shared arrangement which were not the fruits of the unfair contributions, then the appropriate amount is not recoverable. (7) If it appears to the court that the transfer could not have been wholly so made, then the appropriate amount is recoverable to the extent to which it appears to the court that the transfer could not have been so made. (8) In making the determination mentioned in subsection (5) the court shall consider in particular— (a) whether any of the personal contributions were made for the purpose of putting assets beyond the reach of the transferor’s creditors or any of them, and (b) whether the total amount of any personal contributions represented, at the time the pension-sharing transaction was made, by rights under pension arrangements is an amount which is excessive in view of the transferor’s circumstances when those contributions were made. (9) In this section and sections 342E and 342F— - “appropriate amount”, in relation to a pension-sharing transaction, means the appropriate amount in relation to that transaction for the purposes of section 29(1) of the Welfare Reform and Pensions Act 1999 (creation of pension credits and debits); - “pension-sharing transaction” means an order or provision falling within section 28(1) of the Welfare Reform and Pensions Act 1999 (orders and agreements which activate pension-sharing); - “shared arrangement”, in relation to a pension-sharing transaction, means the pension arrangement to which the transaction relates; - “transferee”, in relation to a pension-sharing transaction, means the person for whose benefit the transaction is made; - “transferor”, in relation to a pension-sharing transaction, means the person to whose rights the transaction relates. (342E) (1) This section and section 342F apply if the court is making an order under section 339 or 340 in a case where— (a) the transaction or preference is, or is any part of, a pension-sharing transaction, and (b) the transferee has rights under a pension arrangement (“the destination arrangement”, which may be the shared arrangement or any other pension arrangement) that are derived, directly or indirectly, from the pension-sharing transaction. (2) Without prejudice to the generality of section 339(2) or 340(2), or of section 342, the order may include provision— (a) requiring the person responsible for the destination arrangement to pay an amount to the transferor’s trustee in bankruptcy, (b) adjusting the liabilities of the destination arrangement in respect of the transferee, (c) adjusting any liabilities of the destination arrangement in respect of any other person that derive, directly or indirectly, from rights of the transferee under the destination arrangement, (d) for the recovery by the person responsible for the destination arrangement (whether by deduction from any amount which that person is ordered to pay or otherwise) of costs incurred by that person in complying in the transferor’s case with any requirement under section 342F(1) or in giving effect to the order, (e) for the recovery, from the transferor’s trustee in bankruptcy, by the person responsible for a pension arrangement, of costs incurred by that person in complying in the transferor’s case with any requirement under section 342F(2) or (3). (3) In subsection (2), references to adjusting the liabilities of the destination arrangement in respect of a person include (in particular) reducing the amount of any benefit or future benefit to which that person is entitled under the arrangement. (4) The maximum amount which the person responsible for the destination arrangement may be required to pay by the order is the smallest of— (a) so much of the appropriate amount as, in accordance with section 342D, is recoverable, (b) so much (if any) of the amount of the unfair contributions (within the meaning given by section 342D(5)) as is not recoverable by way of an order under section 342A containing provision such as is mentioned in section 342B(1)(a), and (c) the value of the transferee’s rights under the destination arrangement so far as they are derived, directly or indirectly, from the pension-sharing transaction. (5) If the order requires the person responsible for the destination arrangement to pay an amount (“the restoration amount”) to the transferor’s trustee in bankruptcy it must provide for the liabilities of the arrangement to be correspondingly reduced. (6) For the purposes of subsection (5), liabilities are correspondingly reduced if the difference between— (a) the amount of the liabilities immediately before the reduction, and (b) the amount of the liabilities immediately after the reduction, is equal to the restoration amount. (7) The order— (a) shall be binding on the person responsible for the destination arrangement, and (b) overrides provisions of the destination arrangement to the extent that they conflict with the provisions of the order. (342F) (1) On the transferor’s trustee in bankruptcy making a written request to the person responsible for the destination arrangement, that person shall provide the trustee with such information about— (a) the arrangement, (b) the transferee’s rights under it, and (c) where the destination arrangement is the shared arrangement, the transferor’s rights under it, as the trustee may reasonably require for, or in connection with, the making of applications under sections 339 and 340. (2) Where the shared arrangement is not the destination arrangement, the person responsible for the shared arrangement shall, on the transferor’s trustee in bankruptcy making a written request to that person, provide the trustee with such information about— (a) the arrangement, and (b) the transferor’s rights under it, as the trustee may reasonably require for, or in connection with, the making of applications under sections 339 and 340. (3) On the transferor’s trustee in bankruptcy making a written request to the person responsible for any intermediate arrangement, that person shall provide the trustee with such information about— (a) the arrangement, and (b) the transferee’s rights under it, as the trustee may reasonably require for, or in connection with, the making of applications under sections 339 and 340. (4) In subsection (3) “intermediate arrangement” means a pension arrangement, other than the shared arrangement or the destination arrangement, in relation to which the following conditions are fulfilled— (a) there was a time when the transferee had rights under the arrangement that were derived (directly or indirectly) from the pension-sharing transaction, and (b) the transferee’s rights under the destination arrangement (so far as derived from the pension-sharing transaction) are to any extent derived (directly or indirectly) from the rights mentioned in paragraph (a). (5) Nothing in— (a) any provision of section 159 of the Pension Schemes Act 1993 or section 91 of the Pensions Act 1995 (which prevent assignment and the making of orders which restrain a person from receiving anything which he is prevented from assigning), (b) any provision of any enactment (whether passed or made before or after the passing of the Welfare Reform and Pensions Act 1999) corresponding to any of the provisions mentioned in paragraph (a), or (c) any provision of the destination arrangement corresponding to any of those provisions, applies to a court exercising its powers under section 339 or 340. (6) Regulations may, for the purposes of sections 339 to 342, sections 342D and 342E and this section, make provision about the calculation and verification of— (a) any such value as is mentioned in section 342E(4)(c); (b) any such amounts as are mentioned in section 342E(6)(a) and (b). (7) The power conferred by subsection (6) includes power to provide for calculation or verification— (a) in such manner as may, in the particular case, be approved by a prescribed person; or (b) in accordance with guidance— (i) from time to time prepared by a prescribed person, and (ii) approved by the Secretary of State. (8) In section 342E and this section, references to the person responsible for a pension arrangement are to— (a) the trustees, managers or provider of the arrangement, or (b) the person having functions in relation to the arrangement corresponding to those of a trustee, manager or provider. (9) In this section— - “prescribed” means prescribed by regulations; - “regulations” means regulations made by the Secretary of State. (10) Regulations under this section may— (a) make different provision for different cases; (b) contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient. (11) Regulations under this section shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

72

In section 384(1) (meaning of “prescribed” in the second Group of Parts), after “Subject to the next subsection” insert “ and sections 342C(7) and 342F(9) in Chapter V of Part IX ”.

Income and Corporation Taxes Act 1988 (c. 1)

73

The Income and Corporation Taxes Act 1988 is amended as follows.

74

In section 172(3) (exceptions from tax), for “earnings threshold” substitute “ secondary threshold ”.

75

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

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

76

The Contributions and Benefits Act has effect subject to the following amendments.

77
78

(10) In relation to earners paid otherwise than weekly, any reference in this paragraph to— (a) the primary or the secondary threshold, or (b) the upper earnings limit, shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.

Social Security Administration Act 1992 (c. 5)

79

The Administration Act has effect subject to the following amendments.

80

After section 140E insert—

(140EE) (1) The Secretary of State may make to a local authority such payments as he thinks fit in respect of expenses incurred by the authority in connection with the carrying out of any relevant function— (a) by the authority, (b) by any person providing services to the authority, or (c) by any person authorised by the authority to carry out that function. (2) In subsection (1) “relevant function” means any function conferred by virtue of section 2A, 2C or 7A above. (3) The following provisions, namely— (a) in section 140B, subsections (1), (3), (4), (5)(b), (7)(b) and (8), and (b) section 140C, apply in relation to a payment under this section as in relation to a payment of subsidy. (4) The Secretary of State may (without prejudice to the generality of his powers in relation to the amount of subsidy) take into account the fact that an amount has been paid under this section in respect of costs falling within section 140B(4A)(a) above.

81

In section 170(5) (enactments conferring functions in respect of which Social Security Advisory Committee is to advise)—

(ae) sections 60, 72 and 79 of the Welfare Reform and Pensions Act 1999;

; and

(ae) any provisions in Northern Ireland which correspond to sections 60, 72 and 79 of the Welfare Reform and Pensions Act 1999;

.

82

In section 189 (regulations and orders—general), after subsection (7) insert—

(7A) Without prejudice to the generality of any of the preceding provisions of this section, regulations under any of sections 2A to 2C and 7A above may provide for all or any of the provisions of the regulations to apply only in relation to any area or areas specified in the regulations.

83

In section 190 (Parliamentary control of orders and regulations), in subsection (1) (instruments subject to the affirmative procedure), before the “or” at the end of paragraph (a) insert—

(aa) the first regulations to be made under section 2A;

.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

84

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.

85
86

(10) In relation to earners paid otherwise than weekly, any reference in this paragraph to— (a) the primary or the secondary threshold, or (b) the upper earnings limit, shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.

Social Security Act 1998 (c. 14)

87

In Schedule 2 to the Social Security Act 1998 (decisions against which no appeal lies), after paragraph 5 insert—

(5A) A decision terminating or reducing the amount of a person’s benefit made in consequence of any decision made under regulations under section 2A of the Administration Act (work-focused interviews).

SCHEDULE 13

Part I — Pensions: miscellaneous

Part II — Pensions on divorce etc

Part III — Pension sharing

Part IV — Abolition of severe disablement allowance

Part V — Benefits: miscellaneous

Part VI — National Insurance contributions etc

Part VII — National Insurance contributions etc: Northern Ireland

Meaning of “stakeholder pension scheme”.

Duty of employers to facilitate access to stakeholder pension schemes.

Effect of bankruptcy on pension rights: approved arrangements.

Late payments by employers to occupational pension schemes.

Effect of bankruptcy on pension rights: unapproved arrangements.

Excessive pension contributions made by persons who have become bankrupt: Scotland.

Cash equivalents.

Abolition of severe disablement allowance.

Other pension schemes.

Other pension schemes.

Cash equivalents.

Jobseekers Act 1995 (c.18)

Social Security Act 1998 (c.14)

Income and Corporation Taxes Act 1988 (c.1)

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

Social Security Administration Act 1992 (c.5)

Pension Schemes Act 1993 (c.48)

Pensions Act 1995 (c.26)

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

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

Criminal Justice Act 1991 (c.53)

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

Jobseekers Act 1995 (c.18)

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

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

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

Social Security Administration Act 1992 (c.5)

Social Security Administration (Northern Ireland) Act 1992 (c.8)

Pension Schemes Act 1993 (c.48)

Pension Schemes (Northern Ireland) Act 1993 (c.49)

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2)

Senior Courts Act 1981 (c.54)

Matrimonial and Family Proceedings Act 1984 (c.42)

Family Law (Scotland) Act 1985 (c.37)

Income and Corporation Taxes Act 1988 (c.1)

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

Social Security Administration Act 1992 (c.5)

Pension Schemes Act 1993 (c.48)

Pensions Act 1995 (c.26)

Family Law Act 1996 (c.27)

Bankruptcy (Scotland) Act 1985 (c.66)

Insolvency Act 1986 (c.45)

Income and Corporation Taxes Act 1988 (c.1)

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

Social Security Administration Act 1992 (c.5)

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7)

Social Security Act 1998 (c.14)

Editorial notes

[^c1314187]: S. 1 wholly in force at 1.10.2000; s. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 1 in force at 1.10.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III

[^c1314188]: 1993 c. 48.

[^c1314190]: S. 2 wholly in force at 1.10.2000; s. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 2 in force at 1.10.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III

[^c1314192]: S. 3 wholly in force at 8.10.2001; s. 3 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 3(1)(2)(7)(9) in force for certain purposes and s. 3(6)(8) in force at 6.4.2001 insofar as not already in force and s. 3 in force at 8.10.2001 insofar as not already in force by S.I. 2001/933, arts. 5, 6

[^c1314195]: S. 6 wholly in force at 8.10.2001; s. 6 in force for certain purposes at Royal Assent see s. 89(1); s. 6(3) in force for certain purposes at 1.10.2000 by S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III; s. 6 in force at 8.10.2001 insofar as not already in force by S.I. 2000/1047, art. 2(2)(e), Sch. Pt. V

[^c1314199]: S. 8 wholly in force at 8.10.2001; s. 8 in force for certain purposes at Royal Assent, see s. 89(1)(5); s. 8 in force for certain purposes at 1.10.2000 by S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III; s. 8(1) in force at 8.10.2001 insofar as not already in force by S.I. 2000/1047, art. 2(2)(e), Sch. Pt. V

[^c1314200]: 1993 c. 48.

[^c1314201]: 1995 c. 26.

[^c1314202]: 1947 c. 44.

[^c1314203]: S. 9 wholly in force at 6.4.2001; s. 9 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 9 in force at 6.4.2001 insofar as not already in force by S.I. 2000/2958, art. 2(1)

[^c1314204]: 1993 c. 48.

[^c1314205]: 1995 c. 26.

[^c1314206]: 1995 c. 26.

[^c1314207]: 1995 c. 26.

[^c1314208]: 1995 c. 26.

[^c1314209]: 1995 c. 26.

[^c1314210]: S. 10 wholly in force at 3.4.2000; s. 10 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 10 in force at 3.4.2000 insofar as not already in force by S.I. 2000/629, art. 2

[^c1314211]: 1995 c. 26.

[^c1314212]: S. 11 wholly in force at 6.4.2002; s. 11 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 11(1)-(3)(11) in force at 29.5.2000 insofar as not already in force by S.I. 2000/1382, art. 2(a); s. 11(12) in force at 1.12.2000 insofar as not already in force by S.I. 2000/1382, art. 2(b); s. 11(4)-(10) in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(a)

[^c1314213]: 1986 c. 45.

[^c1314214]: 1988 c. 1.

[^c1314215]: S. 12 wholly in force at 6.4.2002; s. 12 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 12 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(b)

[^c1314216]: 1986 c. 45.

[^c1314217]: S. 13 wholly in force at 6.4.2002; s. 13 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 13(1)(2) in force for certain further purposes at 29.5.2000 by S.I. 2000/1382, art. 2(a); s. 13 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(c)

[^c1314218]: 1980 c. 46.

[^c1314219]: 1985 c. 66.

[^c1314220]: 1985 c. 66.

[^c1314221]: S. 14 wholly in force at 6.4.2002; s. 14 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 14 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(d)

[^c1314222]: 1993 c. 48.

[^c1314223]: 1995 c. 26.

[^c1314224]: S. 15 wholly in force at 6.4.2002; s. 15 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 15 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 3(e)

[^c1314225]: 1986 c. 45.

[^c1314226]: 1993 c. 48.

[^c1314227]: 1995 c. 26.

[^c1314228]: S. 16 wholly in force at 6.4.2002: s. 16 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 15 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(f)

[^c1314229]: 1985 c. 66.

[^c1314230]: 1993 c. 48.

[^c1314231]: 1995 c. 26.

[^c1314234]: S. 18 partly in force; s. 18 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 18 in force for certain purposes at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II; s. 18 in force for certain purposes at 29.5.2000 by S.I. 2000/1382, art. 2(c); s. 18 in force for certain purposes at 1.1.2002 and for certain purposes at 6.4.2002 by S.I. 2001/4049, art. 2(1)(a)(3)(a); s. 18 in force for certain purposes at 19.3.2002 by S.I. 2002/381, art. 2(a); s. 18 in force for certain purposes at 6.4.2002 by S.I. 2002/153, art. 2(g) (with art. 3 which omits S.I. 2001/4049, art. 2(2))

[^c1314235]: S. 19 wholly in force at 1.12.2000; s. 19 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 19 in force at 1.12.2000 by S.I. 2000/1116, art. 2(a)

[^c1314236]: 1973 c. 18.

[^c1314237]: S. 20 wholly in force at 1.12.2000; s. 20 in force for certain purposes at Royal Assent see s. 89(1); s. 20 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314238]: 1985 c. 37.

[^c1314239]: S. 21 wholly in force at 1.12.2000; s. 21 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 21 in force at 1.12.2000 by S.I. 2000/1116, art. 2(a)

[^c1314240]: 1973 c. 18.

[^c1314241]: 1995 c. 26.

[^c1314242]: S. 22 wholly in force at 1.12.2000; s. 22 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 22 in force at 1.12.2000 by S.I. 2000/1116, art. 2(a)

[^c1314243]: 1984 c. 42.

[^c1314244]: 1973 c. 18.

[^c1314245]: S. 23 wholly in force at 1.12.2000; s. 23 in force for certain purposes at Royal Assent see s. 89(1); s. 23 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314246]: 1973 c. 18

[^c1314247]: 1984 c. 42.

[^c1314248]: 1985 c. 37.

[^c1314249]: S.I. 1978/1045 (N.I. 15).

[^c1314250]: S.I. 1989/677 (N.I. 4).

[^c1314251]: 1985 c. 37.

[^c1314252]: S. 24 wholly in force at 1.12.2000; s. 24 in force for certain purposes at Royal Assent see s. 89(1); s. 24 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314253]: 1973 c. 18.

[^c1314254]: 1985 c. 37.

[^c1314255]: S.I. 1978/1045 (N.I. 15).

[^c1314256]: S. 25 partly in force: s. 25 in force for certain purposes at Royal Assent (11.11.1999), see s. 89(1)(5)

[^c1314257]: 1996 c. 27.

[^c1314258]: 1973 c. 18.

[^c1314259]: S. 26 wholly in force at 1.12.2000; s. 26 in force for certain purposes at Royal Assent see s. 89(1); s. 26 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314260]: 1993 c. 48.

[^c1314262]: S. 27 wholly in force at 1.12.2000; s. 27 in force for certain purposes at Royal Assent see s. 89(1); s. 27 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314263]: S. 28 wholly in force at 1.12.2000; s. 28 in force for certain purposes at Royal Assent see s. 89(1); s. 28 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314264]: 1973 c. 18.

[^c1314267]: 1984 c. 42.

[^c1314268]: 1985 c. 37.

[^c1314269]: 1976 c. 39.

[^c1314270]: 1984 c. 42.

[^c1314271]: S.I. 1989/677 (N.I. 4).

[^c1314275]: 1985 c. 37.

[^c1314276]: 1984 c. 42.

[^c1314277]: S. 29 wholly in force at 1.12.2000; s. 29 in force for certain purposes at Royal Assent see s. 89(1); s. 29 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314278]: S. 29(1)(b) extended (1.12.2000) by S.I. 1999/3147, arts. 32, 39(6), 40(5), Sch. 5 para. 4(5); S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

[^c1314279]: S. 30 wholly in force at 1.12.2000; s. 30 in force for certain purposes at Royal Assent see s. 89(1); s. 30 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314280]: S. 31 wholly in force at 1.12.2000; s. 31 in force for certain purposes at Royal Assent see s. 89(1); s. 31 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314281]: S. 32 wholly in force at 1.12.2000; s. 32 in force for certain purposes at Royal Assent see s. 89(1); s. 32 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314282]: 1993 c. 48.

[^c1314283]: S. 33 wholly in force at 1.12.2000; s. 33 in force for certain purposes at Royal Assent see s. 89(1); s. 33 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314284]: 1995 c. 26.

[^c1314285]: 1995 c. 26.

[^c1314286]: S. 34 modified (1.12.2000) by S.I. 2000/1053, art. 4

[^c1314287]: S. 34 wholly in force at 1.12.2000; s. 34 in force for certain purposes at Royal Assent see s. 89(1); s. 34 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314288]: S. 35 wholly in force at 1.12.2000; s. 35 in force for certain purposes at Royal Assent see s. 89(1); s. 35 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314291]: S. 37 wholly in force at 1.12.2000; s. 37 in force for certain purposes at Royal Assent see s. 89(1); s. 37 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314292]: 1993 c. 48.

[^c1314293]: 1995 c. 26.

[^c1314294]: 1995 c. 26.

[^c1314295]: S. 38 wholly in force at 1.12.2000; s. 38 in force for certain purposes at Royal Assent see s. 89(1); s. 38 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314297]: S. 39 wholly in force at 1.12.2000; s. 39 in force for certain purposes at Royal Assent see s. 89(1); s. 39 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314298]: 1971 c. 56.

[^c1314299]: S. 40 wholly in force at 1.12.2000; s. 40 in force for certain purposes at Royal Assent see s. 89(1); s. 40 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314300]: 1993 c. 48.

[^c1314301]: S. 41 wholly in force at 1.12.2000; s. 41 in force for certain purposes at Royal Assent see s. 89(1); s. 41 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314302]: S. 42 wholly in force at 1.12.2000; s. 42 in force for certain purposes at Royal Assent see s. 89(1); s. 42 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314303]: S. 43 wholly in force at 1.12.2000; s. 43 in force for certain purposes at Royal Assent see s. 89(1); s. 43 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314304]: 1961 c. 42.

[^c1314305]: 1981 c. 20.

[^c1314306]: 1993 c. 8.

[^c1314307]: S. 44 wholly in force at 1.12.2000; s. 44 in force for certain purposes at Royal Assent see s. 89(1); s. 44 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314311]: 1993 c. 48.

[^c1314312]: 1995 c. 26.

[^c1314313]: 1978 c.30.

[^c1314314]: S. 45 wholly in force at 1.12.2000; s. 45 in force for certain purposes at Royal Assent see s. 89(1); s. 45 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314315]: 1993 c. 48.

[^c1314316]: S. 46 wholly in force at 1.12.2000; s. 46 in force for certain purposes at Royal Assent see s. 89(1); s. 46 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314317]: 1988 c. 1.

[^c1314318]: S. 47 wholly in force at 1.12.2000; s. 47 in force for certain purposes at Royal Assent see s. 89(1); s. 47 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314319]: S. 48 wholly in force at 1.12.2000; s. 48 in force for certain purposes at Royal Assent see s. 89(1); s. 48 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314320]: 1973 c. 18.

[^c1314323]: 1984 c. 42.

[^c1314324]: 1985 c. 37.

[^c1314325]: 1976 c. 39.

[^c1314326]: 1984 c. 42.

[^c1314327]: S.I. 1989/677 (N.I. 4).

[^c1314331]: 1984 c. 42.

[^c1314333]: S. 49 wholly in force at 1.12.2000; s. 49 in force for certain purposes at Royal Assent see s. 89(1); s. 49 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314334]: S. 49(4)(4A) substituted (29.9.2000) for s. 49(4) by 2000 c. 19, s. 41(1) (with s. 83(6)); S.I. 2000/2666, art. 2(1)

[^c1314335]: S. 50 wholly in force at 1.12.2000; s. 50 in force for certain purposes at Royal Assent see s. 89(1); s. 50 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314336]: S. 51 wholly in force at 1.12.2000; s. 51 in force for certain purposes at Royal Assent see s. 89(1); s. 51 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314339]: S. 52(3) substituted (28.7.2000) by 2000 c. 19, ss. 39(3), 86(1)(b) (with s. 83(6))

[^c1314340]: S. 52(4A) inserted (28.7.2000) by 2000 c. 19, ss. 39(4), 86(1)(b) (with s. 83(6))

[^c1314341]: 1986 c. 50.

[^c1314342]: S. 52(6)(ea) inserted (28.7.2000) by 2000 c. 19, ss. 39(5), 86(1)(b) (with s. 83(6))

[^c1314343]: 1998 c. 14.

[^c1314345]: S. 53 wholly in force at 2.4.2000; s. 53 not in force at Royal Assent see s. 89; s. 53 in force at 12.1.2000 for certain purposes and at 2.4.2000 for all other purposes by S.I. 1999/3309 art. 2(1)(a)(i)(ii)

[^c1314346]: S. 53(2)(b) repealed (6.4.2002) by 2002 c. 22, s. 54, Sch. 8; S.I 2002/2866, art. 2(5), Sch. 2 Pt. 2

[^c1314347]: S. 54 wholly in force at 9.4.2001; s. 54 not in force at Royal Assent see s. 89(1); s. 54 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^c1314348]: S. 55 wholly in force at 9.4.2001; s. 55 not in force at Royal Assent see s. 89(1); s. 55 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^c1314349]: S. 56 wholly in force at 9.4.2001; s. 56 not in force at Royal Assent see s. 89(1); s. 56 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^c1314352]: S. 59 wholly in force at 19.3.2001; s. 59 in force for certain purposes at Royal Assent see s. 89(1)(5); s. 59 in force at 19.3.2001 insofar as not already in force by S.I. 2000/2958, art. 2(2)

[^c1314353]: 1995 c. 18.

[^c1314354]: S. 60(5)(c)(i): certain functions made exercisable by the Scottish Ministers concurrently with the Secretary of State (16.6.2000) by virtue of S.I. 2000/1563, arts. 1(1), 4 (with art. 9)

[^c1314355]: 1988 c. 19.

[^c1314356]: S. 61 wholly in force at 3.4.2000; in force at Royal Assent for purposes of making regulations only see s. 89(5) and at 3.4.2000 otherwise by S.I. 1999/3309, art. 2(2)(a)

[^c1314357]: S. 62 wholly in force at 6.4.2001; s. 62 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(a)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314358]: S. 63 wholly in force at 6.4.2001; s. 63 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(b)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314359]: 1993 c. 48.

[^c1314360]: 1988 c. 1.

[^c1314361]: S. 64 wholly in force at 6.4.2001; s. 64 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(c)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314362]: S. 65 wholly in force at 6.4.2001; s. 65 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314363]: S. 67 partly in force; s. 67 not in force at Royal Assent see s. 89; S. 67(1)(2) in force at 1.12.2000 by S.I. 1999/3309, art. 2(3); s. 67(3)(4) in force at 9.4.2001 by S.I. 2000/1382, art. 2(d)

[^c1314364]: 1995 c. 18.

[^c1314365]: S. 69 wholly in force at 15.5.2000; s. 69 not in force at Royal Assent see s. 89(1); s. 69 in force for certain purposes at 17.4.2000 and for all other purposes at 15.5.2000 by S.I. 2000/1047, art. 2(1)

[^c1314366]: s. 70 partly in force; s. 70 not in force at Royal Assent see s. 89; s. 70 in force for certain purposes at 13.12.1999, for certain further purposes at 12.1.2000, for certain further purposes at 2.4.2000 and for certain further purposes at 3.4.2000 by S.I. 1999/3309, art. 2(1)(b)(i)(ii)(2)(a)(b); s. 70 in force for certain further purposes at 24.4.2000, for certain further purposes at 1.12.2000 and for certain further purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(2)(d), Sch. Pt. I, Pt. IV; s. 70 in force for certain further purposes at 3.11.2000 and for certain further purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(e)(f)(4)(5)(6) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3); s. 70 in force for certain further purposes at 19.3.2001 by S.I. 2001/933, art. 4(a)

[^c1314367]: 1991 c. 48.

[^c1314368]: 1989 c. 24.

[^c1314369]: 1995 c. 18.

[^c1314370]: 1989 c. 24.

[^c1314374]: S. 73 wholly in force at 6.4.2000; s. 73 not in force at Royal Assent see s. 89; s. 73 in force at 22.12.1999 for certain purposes and at 6.4.2000 for all other purposes see S.I. 1999/3420, art. 2

[^c1314375]: 1993 c. 48.

[^c1314376]: S. 74 wholly in force at 6.4.2000; s. 74 not in force at Royal Assent see s. 89; s. 74 in force at 22.12.1999 for certain purposes and at 6.4.2000 for all other purposes see S.I. 1999/3420, art. 2

[^c1314377]: 1992 c. 7.

[^c1314378]: 1992 c. 8.

[^c1314379]: 1993 c. 49.

[^c1314380]: 1988 c. 1.

[^c1314381]: 1988 c. 1.

[^c1314382]: 1992 c. 7.

[^c1314383]: 1996 c. 52.

[^c1314384]: 1985 c. 69.

[^c1314387]: S. 83(1) power partly exercised (9.12.1999): different dates appointed for specified provisions by S.I. 1999/3309, art. 2

[^c1314388]: S. 84 partly in force; s. 84(2)-(4) wholly in force at Royal Assent see s. 89(1)(4)(f); s. 84(1) in force for certain purposes at 6.4.2000 by S.I. 1999/3420, art. 4(b); s. 84(1) in force for certain further purposes at 25.4.2000 and for certain further purposes at 1.12.2000 by S.I. 2000/1047, art. 2(2)(b)(d), Sch. Pt. II, Pt. IV; s. 84(1) in force for certain further purposes at 15.4.2000 by S.S.I. 2000/111, art. 2(a); s. 84(1) in force for certain further purposes at 1.12.2000 by S.I. 2000/1116, art. 2(b); s. 84(1) in force for certain further purposes at 1.12.2000 by S.S.I. 2000/238, art. 2(a); s. 84(1) in force for certain purposes at 26.3.2002 and at 6.4.2002 for certain further purposes by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h))

[^c1314389]: S. 85 partly in force; s. 85(1)(2)(6)(7) in force at Royal Assent see s. 89(1)(4)(g); s. 85(5) in force at 1.12.2000 by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV; s. 85(3)(4) in force at 1.12.2000 by S.I. 2000/1116, art. 2(c)

[^c1314390]: 1993 c. 48.

[^c1314391]: 1995 c. 26.

[^c1314392]: 1973 c. 18.

[^c1314393]: 1985 c. 37.

[^c1314394]: 1974 c. 28.

[^c1314395]: S. 88 partly in force; s. 88 not in force at Royal Assent see s. 89; s. 88 in force for certain purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(c); s. 88 in force for certain purposes at 6.4.2000 by S.I. 1999/3420, art. 4(c); s. 88 in force for certain purposes at 25.4.2000, for certain purposes at 1.12.2000 and for certain purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(b)(d), Sch. Pt. I, Pt. II, Pt. IV; s. 88 in force for certain purposes at 1.12.2000 by S.I. 2000/1116, art. 2(d); s. 88 in force for certain purposes at 3.11.2000 and for certain further purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(g)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3); s. 88 in force for certain purposes at 19.3.2001 by S.I. 2001/933, art. 4(b); s. 88 in force for certain purposes at 23.4.2001 by S.I. 2001/1219, art. 2(c); s. 88 in force for certain purposes at 1.1.2002 and for certain further purposes at 1.2.2002 and for certain further purposes at 6.4.2002 by S.I. 2001/4049, art. 2(1)(b)(3)(e); s. 88 in force for certain purposes at 6.4.2002 by S.I. 2002/153, art. 2(i) (with art. 3 which omits S.I. 2001/4049, art. 2(2)); s. 88 in force for certain purposes at 19.3.2002 by S.I. 2002/381, art. 2(b)

[^c1314396]: S. 89(1) power partly exercised: different dates appointed for specified provisions by S.I. 1999/3309, art. 2 S. 89(1) power partly exercised: 3.4.2000 appointed for specified provisions by S.I. 2000/629, art. 2 S. 89(1) power partly exercised: different dates appointed for specified provisions by S.I. 2000/1047, art. 2, Sch. (as amended (13.3.2001) by S.I. 2001/933, art. 2) S. 89(1) power partly exercised: 15.4.2000 appointed for specified provisions by S.S.I. 2000/111, art. 2 S. 89(1) power partly exercised: different dates appointed for specified provisions by S.I. 2000/1382, art. 2 S. 89(1) power partly exercised: 1.12.2000 appointed for specified provisions by S.S.I. 2000/238, art. 2(b) S. 89(1) power partly exercised: different dates appointed for specified provisions by S.I. 2000/2958, art. 2 (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3) S. 89(1) power partly exercised: different dates appointed for specified provisions for specified purposes by S.I. 2001/933, arts. 4-6 S. 89(1) power partly exercised: 23.4.2001 appointed for specified provisions by S.I. 2001/1219, art. 2 S. 89(1) power partly exercised: different dates appointed for specified provisions for specified purposes by S.I. 2001/4049, art. 2 S. 89(1) power patly exercised: 6.4.2002 appointed for specified provisions by 2002/153, art. 2

[^c1314397]: S. 89(2) power fully exercised: 1.12.2000 appointed by S.I. 2000/1116, art. 2

[^c1314398]: 1973 c. 18.

[^c1314399]: 1984 c. 42.

[^c1314400]: 1996 c. 27.

[^c1314401]: S. 89(3) power partly exercised: different dates appointed for specified provisions by S.I. 1999/3420 arts. 2, 3, 4

[^c1314402]: 1992 c. 5.

[^c1314403]: 1992 c. 4.

[^c1314404]: Sch. 1 para. 1 wholly in force at 8.10.2001; Sch. 1 para. 1 in force for certain purposes at Royal Assent see s. 89(1); Sch. 1 para. 1(1)(2)(4)(5) in force at 1.10.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III; Sch. 1 para. 1(3) in force at 8.10.2001 insofar as not already in force by S.I. 2000/1047, art. 2(2), Sch. Pt. V

[^c1314405]: Sch. 1 para. 2 wholly in force at 1.10.2000; Sch. 1 para. 2 in force for certain purposes at Royal Assent see s. 89(1); Sch. 1 para. 2 in force at 1.10.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III

[^c1314408]: Sch. 2 para. 1 wholly in force at 29.5.2000; Sch. 2 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 1 in force at 29.5.2000 by S.I. 2000/1382, art. 2(e)

[^c1314409]: 1985 c. 66.

[^c1314410]: Sch. 2 para. 2 wholly in force at 29.5.2000; Sch. 2 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 2 in force at 29.5.2000 by S.I. 2000/1382, art. 2(e)

[^c1314411]: 1986 c. 45.

[^c1314412]: Sch. 2 para. 3 wholly in force at 25.4.2001; Sch. 2 para. 3 in force for certain purposes at Royal Assent, see s. 89(1)(5); Sch. 2 para. 3 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314413]: 1993 c. 48.

[^c1314414]: 1992 c. 4.

[^c1314415]: Sch. 2 para. 4 wholly in force at 25.4.2000; Sch. 2 para. 4 in force for certain purposes at Royal Assent, see s. 89(1)(5); Sch. 2 para. 4 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314416]: 1993 c. 48.

[^c1314419]: Sch. 2 para. 6 wholly in force at 6.4.2002; Sch. 2 para. 6 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 6 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(j)

[^c1314420]: 1986 c. 45.

[^c1314421]: 1985 c. 66.

[^c1314422]: Sch. 2 para. 7 wholly in force at 6.4.2002; Sch. 2 para. 7 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 7 in force at 6.4.2002 insofar as not already in force by S.I. 2001/4049, art. 2(3)(a)

[^c1314423]: 1993 c. 48.

[^c1314424]: 1993 c. 49.

[^c1314425]: Sch. 2 para. 8 wholly in force at 25.4.2000; Sch. 2 para. 8 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 8 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314426]: 1993 c. 48.

[^c1314429]: Sch. 2 para. 10 wholly in force at 25.4.2000; Sch. 2 para. 10 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 10 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314430]: 1995 c. 26.

[^c1314431]: Sch. 2 para. 11 partly in force; Sch. 2 para. 11 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 11 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314432]: 1995 c. 26.

[^c1314433]: Sch. 2 para. 12 wholly in force at 25.4.2000; Sch. 2 para. 12 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 12 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314434]: 1987 c. 22.

[^c1314435]: S.I. 1992/3218

[^c1314444]: Sch. 2 para. 17 wholly in force at 25.4.2000; Sch. para. 17 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 17 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314445]: 1995 c. 26.

[^c1314446]: 1987 c. 18.

[^c1314447]: Sch. 2 para. 18 wholly in force at 25.4.2000; Sch. 2 para. 18 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 18 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314448]: 1995 c. 26.

[^c1314449]: Sch. 2 para. 19 wholly in force at 25.4.2000; Sch. 2 para. 19 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 19 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

[^c1314450]: 1996 c. 18.

[^c1314451]: Sch. 3 para. 1 wholly in force at 1.12.2000; Sch. 3 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 1 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314452]: 1973 c. 18.

[^c1314453]: Sch. 3 para. 2 wholly in force at 1.12.2000; Sch. 3 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 2 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314454]: Sch. 3 para. 3 wholly in force at 1.12.2000; Sch. 3 para. 3 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 3 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314455]: Sch. 3 para. 4 wholly in force at 1.12.2000; Sch. 3 para. 4 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 4 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314456]: Sch. 3 para. 5 wholly in force at 1.12.2000; Sch. 3 para. 5 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 5 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314457]: Sch. 3 para. 6 wholly in force at 1.12.2000; Sch. 3 para. 6 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 6 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314458]: Sch. 3 para. 7 wholly in force at 1.12.2000; Sch. 3 para. 7 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 7 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314459]: Sch. 3 para. 8 wholly in force at 1.12.2000; Sch. 3 para. 8 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 8 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314460]: Sch. 3 para. 9 wholly in force at 1.12.2000; Sch. 3 para. 9 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 9 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314461]: Sch. 3 para. 10 wholly in force at 1.12.2000; Sch. 3 para. 10 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 10 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314462]: Sch. 3 para. 11 wholly in force at 1.12.2000; Sch. 3 para. 11 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 3 para. 11 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314463]: Sch. 4 para. 1 wholly in force at 1.12.2000; Sch. 4 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 4 para. 1 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314464]: 1973 c. 18.

[^c1314465]: Sch. 4 para. 2 wholly in force at 1.12.2000; Sch. 4 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 4 para. 2 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314466]: Sch. 4 para. 3 wholly in force at 1.12.2000; Sch. 4 para. 3 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 4 para. 3 in force at 1.12.2000 by S.I. 2000/1116, art. 2(e)

[^c1314467]: 1993 c. 48.

[^c1314468]: 1988 c. 1.

[^c1314469]: Sch. 5 para. 1 wholly in force at 1.12.2000; Sch. 5 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 1 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314470]: Sch. 5 para. 2 wholly in force at 1.12.2000; Sch. 5 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 2 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314471]: Sch. 5 para. 2(3)-(5) applied (S.) (5.10.2001 with effect from 1.12.2000) by S.I. 1992/129, Sch. 2 para. N7(2) (as inserted (S.) (5.10.2001 with effect from 1.12.2000) by S.S.I. 2001/310, art. 3)

[^c1314474]: Sch. 5 para. 3 wholly in force at 1.12.2000; Sch. 5 para. 3 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 3 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314475]: Sch. 5 para. 4 wholly in force at 1.12.2000; Sch. 5 para. 4 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 4 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314476]: Sch. 5 para. 5 wholly in force at 1.12.2000; Sch. 5 para. 5 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 5 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314480]: Sch. 5 para. 6 wholly in force at 1.12.2000; Sch. 5 para. 6 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 6 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314481]: S.I. 1996/1462.

[^c1314482]: Word in Sch. 5 para. 6(2) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 159(2)(a)

[^c1314483]: Word in Sch. 5 para. 6(2)(a) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 159(2)(b)

[^c1314484]: Sch. 5 para. 6(3) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 159(3)

[^c1314485]: Sch. 5 para. 7 wholly in force at 1.12.2000; Sch. 5 para. 7 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 7 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314488]: Sch. 5 para. 8 wholly in force at 1.12.2000; Sch. 5 para. 8 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 8 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314490]: Sch. 5 para. 9 wholly in force at 1.12.2000; Sch. 5 para. 9 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 9 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314491]: Sch. 5 para. 10 wholly in force at 1.12.2000; Sch. 5 para. 10 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 10 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314492]: Sch. 5 para. 11 wholly in force at 1.12.2000; Sch. 5 para. 11 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 11 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314493]: Sch. 5 para. 12 wholly in force at 1.12.2000; Sch. 5 para. 12 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 12 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314494]: Sch. 5 para. 13 wholly in force at 1.12.2000; Sch. 5 para. 13 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 13 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314495]: Sch. 5 para. 14 wholly in force at 1.12.2000; Sch. 5 para. 14 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 5 para. 14 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314496]: 1993 c. 48.

[^c1314497]: Sch. 6 para. 1 wholly in force at 1.12.2000; Sch. 6 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 6 para. 1 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314498]: Sch. 6 para. 2 wholly in force at 1.12.2000; Sch. 6 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 6 para. 2 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314499]: Sch. 6 para. 3 wholly in force at 1.12.2000; Sch. 6 para. 3 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 6 para. 3 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314500]: 1995 c. 26.

[^c1314501]: Sch. 7 para. 1 wholly in force at 19.3.2001; Sch. 7 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 1 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314502]: Sch. 7 para. 2 wholly in force at 19.3.2001; Sch. 7 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 2 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314503]: Sch. 7 para. 3 wholly in force at 19.3.2001; Sch. 7 para. 3 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 3 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314505]: Sch. 7 para. 5 wholly in force at 19.3.2001; Sch. 7 para. 5 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 5 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314507]: Sch. 7 para. 7 wholly in force at 19.3.2001; Sch. 7 para. 7 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 7 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314508]: Sch. 7 para. 8 wholly in force at 19.3.2001; Sch. 7 para. 8 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 8 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314514]: Sch. 7 para. 14 wholly in force at 19.3.2001; Sch. 7 para. 14 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 14 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314517]: Sch. 7 para. 17 wholly in force at 19.3.2001; Sch. 7 para. 17 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 17 in force at 19.3.2001 by S.I. 2000/2958, art. 2(2)

[^c1314518]: 1995 c. 18.

[^c1314519]: Sch. 8 para. 1 wholly in force at 9.4.2001; Sch. 8 para. 1 not in force at Royal Assent see s. 89(1); Sch. 8 para. 1 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314520]: Sch. 8 para. 2 wholly in force at 9.4.2001; Sch. 8 para. 2 not in force at Royal Assent see s. 89(1); Sch. 8 para. 2 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314521]: Sch. 8 para. 3 wholly in force at 9.4.2001; Sch. 8 para. 3 not in force at Royal Assent see s. 89(1); Sch. 8 para. 3 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314522]: Sch. 8 para. 4 wholly in force at 9.4.2001; Sch. 8 para. 4 not in force at Royal Assent see s. 89(1); Sch. 8 para. 4 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314526]: Sch. 8 para. 5 wholly in force at 9.4.2001; Sch. 8 para. 5 not in force at Royal Assent see s. 89(1); Sch. 8 para. 5 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314527]: Sch. 8 para. 5(b) and the word “and” immediately preceding it omitted (8.1.2001 for specified purposes and otherwise 9.4.2001) by virtue of 2000 c. 19, s. 32(3) (with s. 83(6)); S.I. 2000/2950, art. 6 and repealed (8.4.2001) by 2000 c. 19, s. 85, Sch. 9 Pt. II (with s. 83(6)); S.I. 2001/153, art. 2(e)

[^c1314528]: Sch. 8 para. 6 wholly in force at 9.4.2001; Sch. 8 para. 6 not in force at Royal Assent see s. 89(1); Sch. 8 para. 6 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314529]: Sch. 8 para. 7 wholly in force at 9.4.2001; Sch. 8 para. 7 not in force at Royal Assent see s. 89(1); Sch. 8 para. 7 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314530]: Sch. 8 para. 8 wholly in force at 9.4.2001; Sch. 8 para. 8 not in force at Royal Assent see s. 89(1); Sch. 8 para. 8 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314531]: Sch. 8 para. 9 wholly in force at 9.4.2001; Sch. 8 para. 9 not in force at Royal Assent see s. 89(1); Sch. 8 para. 9 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314532]: Sch. 8 para. 10 wholly in force at 9.4.2001; Sch. 8 para. 10 not in force at Royal Assent see s. 89(1); Sch. 8 para. 10 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314536]: Sch. 8 para. 12 wholly in force at 9.4.2001; Sch. 8 para. 12 not in force at Royal Assent see s. 89(1); Sch. 8 para. 12 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314537]: Sch. 8 para. 13 wholly in force at 9.4.2001; Sch. 8 para. 13 not in force at Royal Assent see s. 89(1); Sch. 8 para. 13 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314541]: Sch. 8 para. 15 wholly in force at 9.4.2001; Sch. 8 para. 15 not in force at Royal Assent see s. 89(1); Sch. 8 para. 15 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314542]: Sch. 8 para. 16 wholly in force at 9.4.2001; Sch. 8 para. 16 not in force at Royal Assent see s. 89(1); Sch. 8 para. 16 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314543]: Sch. 8 para. 17 wholly in force at 9.4.2001; Sch. 8 para. 17 not in force at Royal Assent see s. 89(1); Sch. 8 para. 17 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314544]: 1998 c. 14.

[^c1314545]: Sch. 8 para. 18 wholly in force at 9.4.2001; Sch. 8 para. 18 not in force at Royal Assent see s. 89(1); Sch. 8 para. 18 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314546]: Sch. 8 para. 19 wholly in force at 9.4.2001; Sch. 8 para. 19 not in force at Royal Assent see s. 89(1); Sch. 8 para. 19 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I

[^c1314547]: Sch. 8 para. 21 wholly in force at 6.4.2001; Sch. 8 para. 21 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(e)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314548]: Sch. 8 para. 22 wholly in force at 6.4.2001; Sch. 8 para. 22 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(e)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314549]: Sch. 8 para. 23 partly in force at 2.4.2000; Sch. 8 para. 23 in force for certain purposes at Royal Assent see s. 89(5)(c); Sch. 8 para. 23(1)(2)(4) in force insofar as not already in force at 13.12.1999 by S.I. 1999/3309, art. 2(2)(b)

[^c1314551]: Sch. 8 Pt. VI wholly in force at 2.4.2000; Sch. 8 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 8 Pt. VI in force for certain purposes at 12.1.2000 and for all other purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(b)

[^c1314552]: Sch. 8 Pt. VI wholly in force at 2.4.2000; Sch. 8 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 8 Pt. VI in force for certain purposes at 12.1.2000 and for all other purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(b)

[^c1314553]: Sch. 8 Pt. VI wholly in force at 2.4.2000; Sch. 8 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 8 Pt. VI in force for certain purposes at 12.1.2000 and for all other purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(b)

[^c1314554]: Sch. 8 para. 34(2)(a) repealed (2.4.2001) by 2000 c. 19, s. 85, Sch. 9 Pt. VI (with s. 83(6)); S.I. 2001/1252, art. 2(1)(e)

[^c1314555]: Sch. 9 para. 1 wholly in force at 6.4.2000; Sch. 9 para. 1 not in force at Royal Assent see s. 89(3); Sch. 9 para. 1 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314556]: Sch. 9 para. 2 wholly in force at 6.4.2000; Sch. 9 para. 2 not in force at Royal Assent see s. 89(3); Sch. 9 para. 2 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314557]: Sch. 9 para. 3 wholly in force at 6.4.2000; Sch. 9 para. 3 not in force at Royal Assent see s. 89(3); Sch. 9 para. 3 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314559]: Sch. 9 para. 4 repealed (8.7.2002 with effect for 2003-2004 and subsequent tax years) by 2002 c. 19, ss. 7, 8(2), Sch. 2

[^c1314560]: Sch. 9 para. 5 wholly in force at 6.4.2000; Sch. 9 para. 5 not in force at Royal Assent see s. 89(3); Sch. 9 para. 5 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314561]: Sch. 9 para. 6 wholly in force at 6.4.2000; Sch. 9 para. 6 not in force at Royal Assent see s. 89(3); Sch. 9 para. 6 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314562]: 1993 c. 48.

[^c1314563]: Sch. 9 para. 7 wholly in force at 6.4.2000; Sch. 9 para. 7 not in force at Royal Assent see s. 89(3); Sch. 9 para. 7 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314564]: Sch. 9 para. 8 wholly in force at 6.4.2000; Sch. 9 para. 8 not in force at Royal Assent see s. 89(3); Sch. 9 para. 8 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314565]: 1993 c. 48.

[^c1314566]: Sch. 9 para. 9 wholly in force at 6.4.2000; Sch. 9 para. 9 not in force at Royal Assent see s. 89(3); Sch. 9 para. 9 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314567]: Sch. 10 para. 1 wholly in force at 6.4.2000; Sch. 10 para. 1 not in force at Royal Assent see s. 89(3); Sch. 10 para. 1 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314568]: 1992 c. 7.

[^c1314569]: Sch. 10 para. 2 wholly in force at 6.4.2000; Sch. 10 para. 2 not in force at Royal Assent see s. 89(3); Sch. 10 para. 2 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314570]: 1992 c. 7.

[^c1314571]: S.I. 1996/1919 (N.I. 16).

[^c1314572]: Sch. 10 para. 3 wholly in force at 6.4.2000; Sch. 10 para. 3 not in force at Royal Assent see s. 89(3); Sch. 10 para. 3 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314573]: 1992 c. 7.

[^c1314575]: Sch. 10 para. 4 repealed (8.7.2002 with effect for 2003-2004 and subsequent tax years) by 2002 c. 19, ss. 7, 8(2), Sch. 2

[^c1314576]: Sch. 10 para. 5 wholly in force at 6.4.2000; Sch. 10 para. 5 not in force at Royal Assent see s. 89(3); Sch. 10 para. 5 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314577]: 1992 c. 7.

[^c1314578]: Sch. 10 para. 6 wholly in force at 6.4.2000; Sch. 10 para. 6 not in force at Royal Assent see s. 89(3); Sch. 10 para. 6 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314579]: 1993 c. 49.

[^c1314580]: 1992 c. 7.

[^c1314581]: Sch. 10 para. 7 wholly in force at 6.4.2000; Sch. 10 para. 7 not in force at Royal Assent see s. 89(3); Sch. 10 para. 7 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314582]: 1993 c. 49.

[^c1314583]: 1992 c. 7.

[^c1314584]: Sch. 10 para. 8 wholly in force at 6.4.2000; Sch. 10 para. 8 not in force at Royal Assent see s. 89(3); Sch. 10 para. 8 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314585]: 1993 c. 49.

[^c1314586]: Sch. 10 para. 9 wholly in force at 6.4.2000; Sch. 10 para. 9 not in force at Royal Assent see s. 89(3); Sch. 10 para. 9 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

[^c1314587]: 1992 c. 8.

[^c1314588]: S.I. 1999/671.

[^c1314589]: 1999 c. 10.

[^c1314590]: S.I. 1999/671.

[^c1314591]: 1999 c. 2.

[^c1314592]: S.I. 1999/671.

[^c1314593]: 1890 c. 21.

[^c1314594]: 1992 c. 7.

[^c1314596]: S.I. 1999/671.

[^c1314597]: S.I. 1997/664 (C. 23).

[^c1314598]: 1993 c. 48.

[^c1314599]: S.R. (N.I.) 1997 No. 192 (C. 10).

[^c1314600]: 1993 c. 49.

[^c1314601]: S.I. 1979/591.

[^c1314602]: 1999 c. 2.

[^c1314603]: S.I. 1984/380.

[^c1314604]: S.I. 1996/1172.

[^c1314605]: S.I. 1987/1103.

[^c1314606]: S.I. 1987/1111.

[^c1314607]: S.I. 1997/786.

[^c1314608]: S.R. (N.I.) 1979 No. 186.

[^c1314609]: S.I. 1999/671.

[^c1314610]: S.R. (N.I.) 1985 No. 259.

[^c1314611]: S.R. (N.I.) 1996 No. 493.

[^c1314612]: S.R. (N.I.) 1985 No. 259.

[^c1314613]: 1993 c. 49.

[^c1314614]: S.R. (N.I.) 1987 No. 281.

[^c1314615]: S.R. (N.I.) 1987 No. 289.

[^c1314616]: S.R. (N.I.) 1997 No. 160.

[^c1314617]: 1999 c. 2.

[^c1314618]: S.I. 1999/671.

[^c1314619]: Sch. 12 para. 8 wholly in force at 15.4.2000; Sch. 12 para. 8 not in force at Royal Assent see s. 89(1); Sch. 12 para. 8(1)(2)(5)(6) in force at 1.12.2000 by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV; Sch. 12 para. 8(3)(4) in force at 15.4.2000 by S.S.I. 2000/111, art. 2

[^c1314620]: 1993 c. 48.

[^c1314621]: 1992 c. 4.

[^c1314622]: 1992 c. 4.

[^c1314623]: 1988 c. 1.

[^c1314624]: 1973 c. 18.

[^c1314625]: 1985 c. 37.

[^c1314629]: Sch. 12 para. 67 wholly in force at 6.4.2002; Sch. 12 para. 67 not in force at Royal Assent see s. 89(1); Sch. 12 para. 67 in force at 26.3.2002 for certain purposes and at 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))

[^c1314630]: Sch. 12 para. 68 wholly in force at 6.4.2002; Sch. 12 para. 68 not in force at Royal Assent see s. 89(1); Sch. 12 para. 68 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))

[^c1314631]: Sch. 12 para. 69 wholly in force at 6.4.2002; Sch. 12 para. 69 not in force at Royal Assent see s. 89(1); Sch. 12 para. 69 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))

[^c1314632]: 1993 c. 48.

[^c1314633]: 1995 c. 26.

[^c1314634]: Sch. 12 para. 70 wholly in force at 6.4.2002; Sch. 12 para. 70 not in force at Royal Assent see s. 89(1); Sch. 12 para. 70 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))

[^c1314635]: Sch. 12 para. 71 wholly in force at 6.4.2002; Sch. 12 para. 71 not in force at Royal Assent see s. 89(2); Sch. 12 para. 71 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))

[^c1314636]: 1993 c. 48.

[^c1314637]: 1995 c. 26.

[^c1314638]: Sch. 12 para. 72 wholly in force at 6.4.2002; Sch. 12 para. 72 not in force at Royal Assent see s. 89(1); Sch. 12 para. 72 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))

[^c1314639]: Sch. 13 Pt. I partly in force; Sch. 13 Pt. I not in force at Royal Assent see s. 89(1); Sch. 13 Pt. I in force for certain purposes at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II; Sch. 13 Pt. I in force for certain purposes at 19.3.2001) by S.I. 2001/933, art. 4(b); Sch. 13 Pt. I in force for certain purposes at 23.4.2001 by S.I. 2001/1219, art. 2(b); Sch. 13 Pt. I in force for certain purposes at 1.1.2002 and for certain further purposes at 1.1.2002 and for certain further purposes at 6.4.2002 by S.I. 2001/4049, art. 2(1)(b)(3)(b); Sch. 13 Pt. I in force for certain purposes at 6.4.2002 by S.I. 2002/153, art. 2(i)(l) (with art. 3 which omits S.I. 2001/4049, art. 2(2)); Sch. 13 Pt. I in force for certain purposes at 19.3.2002 by S.I. 2002/381, art. 2(b)

[^c1314640]: Sch. 13 Pt. II partly in force; Sch. 13 Pt. II not in force at Royal Assent see s. 89(1); Sch. 13 Pt. II in force for certain purposes at 1.12.2000 by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV; Sch. 13 Pt. II in force for certain purposes at 1.12.2000 by S.I. 2000/1116, art. 2(g); Sch. 13 Pt. II in force for certain purposes at 6.4.2002 by S.I. 2001/4049, art. 2(3)(c)

[^c1314641]: Sch. 13 Pt. III wholly in force at 1.12.2000; Sch. 13 Pt. III not in force at royal assent, see s. 89(1); Sch. 13 Pt. III wholly in force at 1.12.2000 by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^c1314642]: Sch. 13 Pt. IV wholly in force at 6.4.2001; Sch. 13 Pt. IV in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(g)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)

[^c1314643]: Sch. 13 Pt. V partly in force; Sch. 13 Pt. V not in force at Royal Assent see s. 89(1); Sch. 13 Pt. V in force for certain purposes at 24.4.2000 and for certain further purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I; Sch. 13 Pt. V in force at 6.4.2002 by S.I. 2001/4049, art. 2(3)(d)

[^c1314644]: Sch. 13 Pt. VI wholly in force at 6.4.2000; Sch. 13 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 13 Pt. VI in force at 6.4.2000 by S.I. 1999/3420, art. 4(e)

[^c1314645]: Sch. 13 Pt. VII wholly in force at 6.4.2000; Sch. 13 Pt. VII not in force at Royal Assent see s. 89(1); Sch. 13 Pt. VII in force at 6.4.2000 by S.I. 1999/3420, art. 4(e)

[^key-0418bbbd8314f7d2bcd817ad8c78a57f]: Sch. 8 para. 34 in force at 6.4.2003 by S.I. 2003/936, art. 2

[^key-fb411597ec55a8672ee5087b482f3ce9]: Sch. 8 para. 1(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-b5719ae12258d29b93dc1cb3a2de479f]: Sch. 8 para. 11 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

[^key-c4b3b61cbb77615e8c8305f30556cec6]: Sch. 12 para. 75 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-66f5455870801567f32a702966dfff7f]: Sch. 8 para. 14 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

[^key-019347e18173769ffb9af47fdfd939ee]: Sch. 12 para. 13 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-eaba8f4d5632b31dfc3c8d2d920b5f22]: Sch. 11 para. 31(b) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 2 Pt. 1; S.I. 2004/1943, art. 6(a)(iv)

[^key-3144df45925ed2d933a995623bbb8d0c]: S. 50(2) repealed (18.11.2004) by Pensions Act 2004 (c. 35), s. 322(2)(e), Sch. 11 para. 24, Sch. 13

[^key-8fb49d1c3532032ba675113404b1b86f]: Sch. 1 para. 1(2)(a) repealed (1.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(6)

[^key-74f10551720c155ffda1143b48fa2746]: S. 40(3) modified by SI 2000/1054 reg. 35 (as substituted (6.4.2005) by Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/704), regs. 1(2), 16)

[^key-c8bdf18878d90bfce737963023c33bac]: Words in s. 52(2)(b) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 25(a)

[^key-c644edb81b24719aa231945cbd168505]: Words in s. 52(2)(b) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 25(b)

[^key-8a06b9f7df59f0d5f8c059a3f10940fe]: Words in s. 40(1) substituted (15.3.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 280(2), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7; S.I. 2005/695, art. 2(4)

[^key-3032b6f0a20efa285742a12dbe14ed1a]: Words in s. 40(2) substituted (15.3.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 280(3), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7; S.I. 2005/695, art. 2(4)

[^key-8f969cd2b3586c0daac8b8cc9c95104d]: S. 40(2A)(2B) inserted (15.3.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 280(4), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7; S.I. 2005/695, art. 2(4)

[^key-83367176f90ebeae4c85bb6a0fb66056]: Words in s. 40(3) inserted (15.3.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 280(5), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7; S.I. 2005/695, art. 2(4)

[^key-f48834ce065c13e319054e97369df6f0]: Sch. 5 para. 13A inserted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 77(3); S.I. 2005/695, art. 2(7), Sch. 1

[^key-6b5ce6d2cd65bf507a7cd6130a69dfd1]: Words in s. 1(1)(a) substituted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 285(2), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-efa7cecae94f2ecb8693f40bce7d04ba]: Words in s. 1(5)(a) substituted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 285(3), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-fd68065bd9799d55b79b6a00d024c283]: Word in s. 2(1) substituted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 73(a); S.I. 2005/695, art. 2(7), Sch. 1

[^key-3d93a826bc0037eff77ff975373bb2bd]: Words in s. 2(3) inserted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 73(b); S.I. 2005/695, art. 2(7), Sch. 1

[^key-f2f1a5aa9c83b0a1d4237dc3d009263c]: Words in s. 2(4) substituted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 73(c); S.I. 2005/695, art. 2(7), Sch. 1

[^key-ca1dce7ad7f363491a5140d256eb7778]: S. 2(5)(6) repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-a8c9deb3d64c86feaee93fd05838081b]: S. 4 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-5ab7f4870e6deb5e2a5e8a115c7e56c0]: S. 5 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-61bb1131727f78f73dd2e1e105b7dcf4]: Words in s. 8(1) substituted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 7(2)(c), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-2cddb17a7d0009ca6e4e37a75b41621e]: Words in s. 33 substituted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 7(2)(d), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-df3af315ff9c898c23ea9435d25a37b0]: S. 38(1) repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-fcce004a4acce0dd7059ec90daf9c427]: Word in Sch. 1 para. 1(2)(b)(i) repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-c090383ec22204e4b741c90b1a03defa]: Words in Sch. 1 para. 1(2)(b)(i) substituted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(2)(a); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-699db9943a3422d236bb13a06faab771]: Words in Sch. 1 para. 1(5) inserted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(4); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-cc633ae3df4f78cd4b712292a650bbf7]: Sch. 1 para. 1(2)(b)(xi)-(xiii) repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-7eeb3d3ebf7f5d597df8deea2f84181e]: Sch. 1 para. 2 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-56b277cac5bf69dc0a7b605a122cd908]: Sch. 1 para. 3 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-0de1e04c3a1b1a826f040e0045b4136f]: Sch. 2 para. 9 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-84d48914657fc0bffda468d971bbeb5b]: Sch. 12 para. 55 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1

[^key-d6075a7d7a95f4b5a5a2987e87667abd]: Sch. 12 para. 60 repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/1108, art. 2(2), Sch.

[^key-b4c1cd20d14f687710223e983b6ff103]: S. 17 repealed (1.9.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/1720, art. 2(16), Sch. Pt. 3

[^key-f0853143fa23d936556eba7c18202a91]: Sch. 1 para. 1(2)(b)(ix) repealed (1.9.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/1720, art. 2(16), Sch. Pt. 3

[^key-398355c37f86642c6df2d9473e4978b4]: Words in s. 8(2)(a) inserted (22.9.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 74; S.I. 2005/1720, art. 2(11)

[^key-5cc333f7ffc40db6dfe76119fa7fa3c9]: Words in s. 52(2) substituted (26.7.2005 for specified purposes) by Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(c), (3), Sch. para. 26

[^key-a4f3c9b7bf65354eec35d792ade21b23]: S. 26 applied (15.4.2005 for specified purposes, 5.12.2005 in so far as not already in force) by Civil Partnership Act 2004 (c. 33), s. 263(2), Sch. 5 para. 29(3); S.I. 2005/1112, art. 2, Sch. 1; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-f22fc3b4276821baa8d15ea4103a09a5]: S. 23(1)(a)(ia) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 157(2); S.I. 2005/3175, art. 2(2)

[^key-975b23b9ae02622523fb5f8cb8efdba3]: Words in s. 23(1)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 157(3)(a); S.I. 2005/3175, art. 2(2)

[^key-30215f7e9c1a93b2e3e0d2f66fb15ddf]: Words in s. 23(1)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 157(5); S.I. 2005/3175, art. 2(2)

[^key-9be4fe2de76a52541f978b703f561b46]: S. 23(1)(a)(iv) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 157(4); S.I. 2005/3175, art. 2(2)

[^key-48fcedb39e645abf10880182642747e9]: Word in s. 23(1)(a)(ii) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 157(3)(b), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-8b5ab0d7d33e485722e321c00a8bede1]: S. 24(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 158(2); S.I. 2005/3175, art. 2(2)

[^key-8c8a542d3f9d8b45f1344994af19a3ef]: Word in s. 24(b) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 158(3), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-94461b44d4384e2cd4cd71a6afa38ee6]: S. 24(d) and word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 158(3); S.I. 2005/3175, art. 2(2)

[^key-1695624997779df4c74a04f1d4d9d197]: S. 28(1)(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(2); S.I. 2005/3175, art. 2(2)

[^key-49cfdf2e3057d7af2ab8d11d300ae213]: S. 28(1)(da) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(3); S.I. 2005/3175, art. 2(2)

[^key-44ce462a2078bbf57737058b8487f05f]: Words in s. 28(1)(f)(i) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(4)(a); S.I. 2005/3175, art. 2(2)

[^key-b35784f6e27ef317cf6d47cbb7353ea7]: Words in s. 28(1)(f)(iii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(4)(b); S.I. 2005/3175, art. 2(2)

[^key-95806d29af15d0d2f12ee495b9c4c5fe]: Words in s. 28(1)(g) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(5); S.I. 2005/3175, art. 2(2)

[^key-739d3466edc3006ff1126df433a98c21]: Words in s. 28(1)(h) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(6); S.I. 2005/3175, art. 2(2)

[^key-2f97b08a6738583073d4de1735c2b85f]: S. 28(1)(j)(k) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(7); S.I. 2005/3175, art. 2(2)

[^key-17ee740b33091e858532e55f5df6a779]: Word in s. 28(7)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(8), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-bf4060d6713a03258151ecbf40f77a28]: Word in s. 28(8)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(9)(a); S.I. 2005/3175, art. 2(2)

[^key-da9117a8f4297d7abeafd9bb4725ed9d]: Words in s. 28(8)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(9)(b); S.I. 2005/3175, art. 2(2)

[^key-e79e535543eda633769b00547b461a08]: Word in s. 28(9) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(10)(a), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-8d86de2c54d83fd22feb24d56623525a]: Word in s. 28(9)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(10)(b); S.I. 2005/3175, art. 2(2)

[^key-518527888fb19e4d8cd976f8d6aab6e4]: Word in s. 28(9)(b)(i) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 159(10)(b); S.I. 2005/3175, art. 2(2)

[^key-2adf4c50b2984fe8968be7d9a51174aa]: Word in s. 34(1)(b)(i) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 160(2), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-5208a531f3e88f1840f7954274c0401b]: Word in s. 34(2) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 160(3)(a), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-bc3f950ed0817dba638aca221ea59d8c]: Word in s. 34(2)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 160(3)(b); S.I. 2005/3175, art. 2(2)

[^key-3cd2cde19f17632439546607e42a724c]: S. 48(1)(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(2); S.I. 2005/3175, art. 2(2)

[^key-caef4a2734894e417b1d819a7ba5bb6c]: S. 48(1)(da) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(3); S.I. 2005/3175, art. 2(2)

[^key-b059ae83cb6cc01c081be784b29b734e]: S. 48(1)(j)(k) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(7); S.I. 2005/3175, art. 2(2)

[^key-1a71409575dab7ece8774b2c67707974]: Words in s. 48(1)(f)(i) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(4)(a); S.I. 2005/3175, art. 2(2)

[^key-34c02f4e42ce4cc3eb654037c96256bb]: Words in s. 48(1)(f)(iii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(4)(b); S.I. 2005/3175, art. 2(2)

[^key-24b9b58841fa1c3085704827aba33ed1]: Words in s. 48(1)(g) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(5); S.I. 2005/3175, art. 2(2)

[^key-75246b159a5f298563217f778199b31b]: Words in s. 48(1)(h) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(6); S.I. 2005/3175, art. 2(2)

[^key-84655d3ef1a12e890703e32c8ba57fab]: Word in s. 48(6)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(8), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-7c97ec95af19fd2a082a608022b8c3e0]: Word in s. 48(7)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(9)(a); S.I. 2005/3175, art. 2(2)

[^key-605db2dd2374b15f9823a08fe08ce4af]: Words in s. 48(7)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(9)(b); S.I. 2005/3175, art. 2(2)

[^key-99eb6fa52929e37db114bdf9b88144c8]: Word in s. 48(8) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(10)(a), Sch. 30; S.I. 2005/3175, art. 2(2)(6)

[^key-19e5352969dffd9f7d358546c469e226]: Word in s. 48(8)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(10)(b); S.I. 2005/3175, art. 2(2)

[^key-3d30f4f80a8668cc94cef5690c9f324f]: Word in s. 48(8)(b)(i) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b), Sch. 27 para. 161(10)(b); S.I. 2005/3175, art. 2(2)

[^key-385b366fe0f9d3d4e36c69ff9467d596]: Sch. 1 para. 1(6) inserted (12.7.2005 for specified purposes, 1.9.2005 for specified purposes) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(5); S.I. 2005/1720, art. 2(3)(b)

[^key-68304327d7becdea10e517da58947c7f]: Word in Sch. 1 para. 1(2)(b)(ii) substituted (9.12.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(2)(b); S.I. 2005/3331, art. 2(2), Sch. Pt. 2

[^key-9197b9c7f75b7849594fa2353fc8c01f]: Sch. 1 para. 1(2)(b)(v) substituted (9.12.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(2)(d); S.I. 2005/3331, art. 2(2), Sch. Pt. 2

[^key-395e01f2d8e1e8c5af9d53686c10bad4]: Ss. 11-13 modified (30.12.2005) by Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 16, Sch. 2 para. 5

[^key-6f10ff536cd0494d9d204e72ec6f200c]: S. 40 modified (30.12.2005) by Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 16, Sch. 2 para. 5

[^key-b2290602b34f226498b9e5a540cdfcfb]: Words in s. 38(2) substituted (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 75(a); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

[^key-35315cdf3cb1cb16ea17b2254330797f]: S. 38(2A) inserted (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 75(b); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

[^key-ce11eb9676b0ea5e57880bca91d96c21]: Words in Sch. 5 para. 8(1)(b) substituted (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 77(2); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

[^key-cc81e973acd71f7caf9efd66b2fbc893]: Words in Sch. 1 para. 1(2)(b)(iii) repealed (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(2)(c), Sch. 13; S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

[^key-4b9cd32f35847d9cb1b7ff76910c019e]: Pt. IV Ch. I power to apply (with modifications) conferred (1.1.2006) by Pensions Act 2004 (c. 35), ss. 220(2), 322(1) (with s. 313); S.I. 2005/3331, art. 2(3), Sch. Pt. 3

[^key-b54edf0a624d2ea765958a751a5623e2]: Pts. I-IV modified (6.4.2006) by Pensions Act 2004 (c. 35), ss. 254(3)(c), 322(1) (with s. 313); S.I. 2006/560, art. 2(3), Sch. Pt. 3

[^key-77084f4f3fdb7a38870a988899aea488]: Pts. I-IV: power to modify conferred (6.4.2006) by Pensions Act 2004 (c. 35), ss. 321(1)(d), 322(1); S.I. 2006/560, art. 2(3), Sch. Pt. 3

[^key-fa6b219c625927829edbd72312fe0391]: Sch. 2 paras. 13-16 repealed (1.9.2005 for the repeal of Sch. 2 para. 16, 4.12.2005 for the repeal of Sch. 2 para. 14 for specified purposes, 30.12.2005 for the repeal of Sch. 2 para. 14 otherwise, 6.4.2006 for the repeal of Sch. 2 para. 13) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/1720, art. 2(16), Sch. Pt. 3; S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1; S.I. 2006/560, art. 2(3), Sch. Pt. 3

[^key-0ed49df8bfb7e79813876b093b723c7e]: Sch. 1 para. 1(2)(c) and word inserted (30.6.2005 for specified purposes, 1.9.2005 for specified purposes) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(3); S.I. 2005/1720, art. 2(12)(16), Sch. Pt. 3; S.I. 2005/2447, art. 2(4), Sch. Pt. 1; S.I. 2005/1720, art. 2(12)(16), Sch. Pt. 3; S.I. 2005/2447, art. 2(4), Sch. Pt. 1

[^key-29f9f9892cf4084930883df83bb298db]: Sch. 12 paras. 45-49 repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/3331, art. 2(6), Sch. Pt. 6

[^key-0919a668c78eb89fe35b2c7cd361e53e]: Words in s. 1(8) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(2)(a)(i)

[^key-c53886b76ae5ecad227fe05ccbc34925]: S. 1(8)(b) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(2)(a)(ii)

[^key-83f6dda27d19107d2c44610c959f1b03]: S. 1(9) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(2)(b)

[^key-0ae39dd314225996c952d4c62e0d0b5c]: S. 11(2)(a) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(a)(i)

[^key-191afe58ab5a4e1ac755db98fa10aa13]: S. 11(2)(b) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(a)(ii)

[^key-f5176de3c1f52b101580639ea50dd225]: Words in s. 11(2)(c) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(a)(iii)

[^key-a0b7661b98c4befe2f85776a82a2dc23]: S. 11(2)(g) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(a)(iv)

[^key-740ac9d76711d5794e8430aa05324303]: S. 11(3) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(b)

[^key-91f8ef94d619e4313f82042459b34b29]: S. 11(4) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(c)

[^key-41dd3236ca3ed174c711721cb4854db8]: Words in s. 11(5)(a) inserted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(d)

[^key-319cb6f0cf1d0eaae9c01748685e69b1]: S. 11(6) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(e)

[^key-71919eff1a9b65edf9703e122c8be4c2]: Words in s. 11(8) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(f)

[^key-6cfbcb284c66c220d7026a2b6ae6189f]: S. 11(11)(a)(b) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(g)

[^key-8ebb96e527f27050415ec3309c869bf0]: S. 11(2)(d)-(f) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(3)(a)(ii)

[^key-b269722a4b59bbc3d3bd05ad08af3303]: Words in s. 26(1) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(4)

[^key-7da8c24eec0cab38b3f25a94ebbedcbb]: Sch. 2 para. 3(1)(a) repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2006/560, art. 2(3), Sch. Pt. 3

[^key-15d1592f2bc3d92d2f5d2fe5fc21ba61]: Words in Sch. 5 para. 7(1) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(5)(a)

[^key-c185ebccd788d49c562d5fe8d02b3732]: Word in Sch. 5 para. 7(1)(a) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 15(5)(b)

[^key-d13e0c58363f8424eb7dbbdf1e17c185]: Sch. 12 para. 39(3) repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2006/560, art. 2(3), Sch. Pt. 3

[^key-0e3b4038cfbcbde2b354eb40c2e1a143]: Sch. 12 para. 44 repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/3331, art. 2(6), Sch. Pt. 6

[^key-20d5573b439251161cd1ebd9b064a26c]: Sch. 12 para. 53 repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/3331, art. 2(6), Sch. Pt. 6

[^key-bca19835abcbcefd89d9802656dd0029]: Pt. IV Ch. I modified (1.8.2006) by The Pension Protection Fund (Pension Sharing) Regulations 2006 (S.I. 2006/1690), regs. 1(1), 2

[^key-bb71e083b05e57e8a3339053445a0e0c]: Words in Sch. 5 para. 6(2)(a) substituted (26.11.2007) by Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014), regs. 1, 2, Sch. para. 2

[^key-134ed08f45e4535ea4cf3fb53e250564]: Pt. I modified (1.4.2008) by The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576), Sch. 4 para. 5

[^key-5dc8a0baa898a09aa6a6455269ecb11e]: S. 33 modified (1.4.2008) by The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576), Sch. 4 para. 5

[^key-e05e0a3cacfdfee2f7ee1ef7627a58f9]: S. 72(3)(d) and word inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 18; S.I. 2008/787, art. 2(1)(4)(f), Sch.

[^key-4632e8930f6cb5901db00ea4d15f08dc]: Word in s. 72(3)(b) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g)

[^key-01c759d72b60eebde52572745aca6d37]: S. 80 repealed (1.11.2008) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 8; S.I. 2008/2675, art. 3(g)(ii)

[^key-3959932e904bbe661e3eb247df88f909]: Pts. I-IV: power to modify conferred (26.11.2008) by Pensions Act 2008 (c. 30), ss. 146(2)(c), 149(2)

[^key-cb8775f00d8423749c26b38e79e20aa7]: Words in s. 28(10) substituted (26.1.2009) by Pensions Act 2008 (c. 30), ss. 128(2), 149(1); S.I. 2009/82, art. 2(1)(b)

[^key-b393327322bfc1a04f4fa293a448edb0]: Words in s. 48(9) substituted (26.1.2009) by Pensions Act 2008 (c. 30), ss. 128(3), 149(1); S.I. 2009/82, art. 2(1)(b)

[^key-adc587bb4ff7f161522cc8d8e2ff52e7]: Word in s. 72(2) repealed (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4)(4), Sch. 2; S.I. 2008/3077, art. 4(h)(ii)

[^key-04a3e00cb7981d24c13944aad0828ed9]: Word in s. 11(5)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 284(3)

[^key-0e6ae85661ff5bcb9b5b0f9dfb66945e]: Word in s. 11(4)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 284(2)

[^key-610c77fd021f44c14a5fe31b8f1dfb69]: S. 36 repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-a19497fecfbc422ec43cb61683af8270]: Words in s. 40(3) repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-7759689cc0a3fcaedef26a910a86981b]: S. 40(2)(b) repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-b5aa248b3beb37a46dc7de06ce694a33]: Sch. 5 para. 7(2) (6) repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-c26443d843a0bb91fcc4da452915f395]: Sch. 12 para. 29 repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-d50d40721a0729ceec7877691b785d28]: Sch. 12 para. 30 repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-9a654d8aa9d22b9c83e72d60dc85b1e8]: Sch. 12 para. 41(b) repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-17e4308ef6fe485df9a5c831f3a26aba]: Words in Blanket Amendment substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 1(2); S.I. 2009/1604, art. 2(d)

[^key-3bdd65f06b8bd09a1f3371e78c37eba4]: Words in s. 44(1)(a) substituted (28.3.2009 for specified purposes, 31.10.2009 in so far as not already in force) by Armed Forces Act 2006 (c. 52), s. 383(2), Sch. 16 para. 162; S.I. 2009/812, art. 3(a)(b) (with transitional provisions in S.I. 2009/1059); S.I. 2009/1167, art. 4

[^key-70854dd5c8bb589d657ef9e6253dd87d]: S. 72(3)(a) substituted for s. 72(3)(a)(aa) (12.11.2009) by Welfare Reform Act 2009 (c. 24), ss. 2(5), 61(1)

[^key-d0f2e41abb18e5cdb966894c29a9be64]: Words in s. 72(1)(a) inserted (12.1.2010) by Welfare Reform Act 2009 (c. 24), ss. 34(4)(a), 61(2)

[^key-081486134d004ee9ef6a6e9d20af1124]: Words in s. 72(1)(b) inserted (12.1.2010) by Welfare Reform Act 2009 (c. 24), ss. 34(4)(a), 61(2)

[^key-3d04168d43dc87cff8c19eceeca12e6a]: Words in s. 72(7) substituted (12.1.2010) by Welfare Reform Act 2009 (c. 24), ss. 34(4)(b), 61(2)

[^key-450b765c41882662cdbd5204c24a1762]: Sch. 8 para. 26 repealed (12.1.2010 s. 58(2)(c)) by Welfare Reform Act 2009 (c. 24), s. 61(2)(2), Sch. 7 Pt. 2

[^key-5147935d919ecfac9cfbb615902f0b17]: S. 72(2)(ca) inserted (30.3.2010) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 74(2)(a); S.I. 2010/1093, art. 2(b)

[^key-8ef14efe7d88d01da7af048c6eef3a59]: Words in s. 72(2)(d) substituted (30.3.2010) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 74(2)(b); S.I. 2010/1093, art. 2(b)

[^key-fd261213fa90062644e28c191f46abcc]: S. 79(10A) inserted (1.4.2010) by The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2010 (S.I. 2010/866), art. 1(2), Sch. 2 para. 117(3) (with art. 6, Sch. 3)

[^key-d9087256a3ffd964f4f47c9687fb1501]: S. 79(10)(b)(ba)(bb) substituted for s. 79(10)(b) (1.4.2010) by The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2010 (S.I. 2010/866), art. 1(2), Sch. 2 para. 117(2) (with art. 6, Sch. 3)

[^key-fb5ee04a1509c56387ca2eac8abbbe62]: S. 40(2AA) inserted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 19(11), 38(4); S.I. 2011/3034, art. 3(b)

[^key-27abfcf73b59fed26c6e84b28c963a51]: Words in s. 40(1) substituted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 19(10), 38(4); S.I. 2011/3034, art. 3(b)

[^key-7f0b078bbd6b4e60807f045f6b37defb]: Word in s. 1(1)(a) substituted (26.9.2007 for specified purposes, 6.4.2012 for remaining purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b), (3), Sch. 4 para. 37(a) (with Sch. 4 Pt. 3)

[^key-5a6f3172c5db0845dd82880537925816]: Words in s. 2(2)(b)(i) substituted (26.9.2007 for specified purposes, 6.4.2012 for remaining purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b), (3), Sch. 4 para. 38 (with Sch. 4 Pt. 3)

[^key-0bc4d9c35590f5f497ae76d6bb1eb288]: S. 1(10) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 37(b), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

[^key-a780877b16f6003e070170c9c7a6e050]: S. 7 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 39, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

[^key-ef236c6b3685787d6d3bed6babcfe67e]: Sch. 2 para. 5 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), s. 27(6), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

[^key-c06b48633768f79a802581e65be24fa9]: Sch. 7 para. 2 amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 2

[^key-6cb65ee5f640ba5c3988611e45091eca]: Sch. 7 para. 3 amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 2

[^key-312247d9a8abf3ef5476e4f5c8695559]: Words in s. 72(6) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 134(3)(a), 150(2)(g)

[^key-2d37053046441ba6130779932cfebe13]: S. 72(6A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 134(3)(b), 150(2)(g)

[^key-bf100d438e9140e92a4d6c758480fa09]: Words in s. 72(2)(b) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 134(2), 150(2)(g)

[^key-2876bd4e16361926e76297d6dcaa5302]: S. 3(1A)-(1C) inserted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(4), 149(1); S.I. 2012/2480, art. 2 (with art. 3)

[^key-9791f8382a380cd23e4485294fcf11c2]: S. 3(5A) inserted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(7), 149(1); S.I. 2012/2480, art. 2 (with art. 3)

[^key-4749d67038c7b6e534ee4c460cb35624]: Words in s. 3(1) substituted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(3), 149(1); S.I. 2012/2480, art. 2 (with art. 3)

[^key-32c77a4eeab9b8135b3a22ba1c6d93fc]: Words in s. 3(5)(a) substituted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(6)(c), 149(1); S.I. 2012/2480, art. 2 (with art. 3)

[^key-9a34c12e93aed7c5b4ec896a63fa2195]: S. 3(6) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(8), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-f72ede4cc9d58f1bfa428e0c7c27c399]: Words in s. 3(7) substituted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(9), 149(1); S.I. 2012/2480, art. 2 (with art. 3)

[^key-a913b2ab808e9969d40a455b4b1de0c4]: Words in s. 3(8) substituted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(10)(a), 149(1); S.I. 2012/2480, art. 2 (with art. 3)

[^key-02346e4eee6be6f3eea681dd4d253d2b]: S. 3(8)(a)(ii) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(10)(b), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-dc5ba38351ab7d546f38be2ab1dd0446]: S. 3(8)(a)(iii) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(10)(b), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-a5e17b1f3d9b6aecd52ef5d45e7240d3]: S. 3(2)-(4) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(5), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-1098fe9c1a6c1edd66a622933b0b7498]: Words in s. 8(1) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(14), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2

[^key-1e79c7c4505a0ea5dc1197e8664af137]: Words in s. 3(5) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(6)(a), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-eca4b481f9eae8075c17dca863ef9658]: Words in s. 3(5) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(6)(b), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-8cca518ab27e1852084be4481cc5aea1]: Words in s. 3(9) inserted (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(11), 149(1), Sch. 11; S.I. 2012/2480, art. 2 (with art. 3)

[^key-13568a9c9097ca8c9cd3946e5799a7f8]: Words in s. 3(9) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(12)(a), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-e47fb5737369e297505eaf93e61a90a1]: Words in s. 3(9) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(12)(b), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2 (with art. 3)

[^key-5b0ef08cdce0da4b54d71fc43d6c3e7f]: S. 6(1) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(13), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2

[^key-46a146dcdaf7f11547fde3f7cf7dbf9d]: S. 6(2) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(13), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2

[^key-71d695b7a518a994675ee42e6839c464]: S. 6(4) repealed (1.10.2012) by Pensions Act 2008 (c. 30), ss. 87(13), 149(1), Sch. 11 Pt. 1; S.I. 2012/2480, art. 2

[^key-1d000accdf62bdfff6691b6a484f59c4]: Sch. 7 para. 12 repealed (22.10.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 3; S.I. 2012/2530, art. 2(2)(g)

[^key-3879a69cb96b136c77d10c279f3fdcd6]: Sch. 7 para. 13 repealed (22.10.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 3; S.I. 2012/2530, art. 2(2)(g)

[^key-66960cbac4aef5785d7f819a00b91f9b]: Sch. 8 para. 29(5) repealed (22.10.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 3; S.I. 2012/2530, art. 2(2)(g)

[^key-5ed87dbe53b1d27f21fedf975573f750]: S. 57 repealed (1.4.2013 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9 10 Sch. 5)

[^key-e93cac438d0743046c3b80510b0f34c3]: S. 58 repealed (1.4.2013 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9 10 Sch. 5)

[^key-6c391305abff26f198b19a1ba3424ac6]: Word in s. 72(3)(c) deleted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 15(a)

[^key-dacf6e4dbadf630d7cb9cb75477aa023]: S. 72(3)(e) and word inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 15(b)

[^key-7afa56d8a748a1bb20bf5ecc0dd6b8f0]: Sch. 11 para. 23 omitted (19.9.2013) by virtue of The Public Bodies (Abolition of Administrative Justice and Tribunals Council) Order 2013 (S.I. 2013/2042), art. 1(2), Sch. para. 20

[^key-371d90c999d78219c202a6dae6bfd941]: Sch. 11 para. 6 omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(b); S.I. 2014/906, art. 2

[^key-0aca515e215b5737df2f003b8e75a02a]: Sch. 12 paras. 64-66 repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(iii), 139(4)

[^key-d627cd5c45cb1dca38b4938b3ac71f53]: S. 28(1)(b) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(i), 139(4)

[^key-cdb8886949afa3e049b8f2089bfc50dc]: S. 28(1)(c) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(i), 139(4)

[^key-b6408546d2cd35bdb8bb1ea63e73d1f1]: S. 28(2) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(i), 139(4)

[^key-717c6429561da51efa425617af4265f7]: S. 28(4) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(i), 139(4)

[^key-2947f64e71207d8e0f8fca99833e9404]: S. 28(5) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(i), 139(4)

[^key-91f30165f5c2777d57ac39856e4ba46c]: Word in s. 28(11) substituted (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(5), 139(4)

[^key-12c4cd474efeb665120a5b444928ea62]: S. 48(1)(b) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(ii), 139(4)

[^key-ac84c40bc170ad16e7e37089d49eb0e9]: S. 48(1)(c) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(ii), 139(4)

[^key-adce380a548692f146b29c227ee75fb7]: S. 48(2) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(ii), 139(4)

[^key-1086405589a56400359ba66baabd4313]: S. 48(4) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(ii), 139(4)

[^key-b0407d878560056fd7dc7d6d315449fe]: S. 48(5) repealed (13.5.2014) by Children and Families Act 2014 (c. 6), ss. 18(3)(b)(ii), 139(4)

[^key-8ca72252dd662f494303fca8a631b37b]: Words in s. 48(1) substituted (5.2.2015 for specified purposes) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 11; S.I. 2015/134, art. 2(1)(4)(k)

[^key-c3ab97b4aa3eb457b24b41bb3215c159]: S. 11 excluded by 1985 c. 66, s. 32A(5) (as inserted (30.6.2014 for specified purposes, 1.4.2015 in so far as not already in force) by Bankruptcy and Debt Advice (Scotland) Act 2014 (asp 11), ss. 4, 57(2); S.S.I. 2014/172, art. 2, sch.; S.S.I. 2014/261, art. 3 (with arts. 4-7 12) (as amended by S.S.I. 2015/54, art. 2))

[^key-851be2417ff683b63e4200eea2579b4b]: S. 12 excluded by 1985 c. 66, s. 32A(5) (as inserted (30.6.2014 for specified purposes, 1.4.2015 in so far as not already in force) by Bankruptcy and Debt Advice (Scotland) Act 2014 (asp 11), ss. 4, 57(2); S.S.I. 2014/172, art. 2, sch.; S.S.I. 2014/261, art. 3 (with arts. 4-7 12) (as amended by S.S.I. 2015/54, art. 2))

[^key-8502b873aac4154e6823bdf28f602b33]: Words in s. 47(2)(a) omitted (12.10.2015) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 14; S.I. 2015/1475, art. 3(b)

[^key-cca9550b8bc2bf07965e7be4b9ce8b29]: Sch. 7 para. 2(3) (4) repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-0e29dfd81445e724e19e20fe66bca233]: Sch. 7 para. 4 repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-127ebd4aa9d8145c288f9ebbec263759]: Sch. 7 para. 5(3) (4) repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-904acfc17e02eaa93a8128f1d6db0d3f]: Sch. 7 para. 6 repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-d843070d6848b76fe86805b365abe502]: Sch. 7 paras. 9-11 repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-d6fc03a1a620cc6898bc0fbdb719b5b1]: Sch. 7 para. 15 repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-2c1c501187c3c2a09488a0187e53ff19]: Sch. 7 para. 16 repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

[^key-f136f946bf0ab916427b8d697ac555eb]: Sch. 8 para. 29(2) repealed (29.4.2013 for specified purposes, 1.7.2013 and 29.7.2013 for specified purposes, 28.10.2013 for specified purposes, 25.11.2013 for specified purposes, 24.2.2014 and 7.4.2014 for specified purposes, 23.6.2014 and further specified dates for specified purposes, 15.9.2014 and further specified dates for specified purposes, 26.11.2014 for specified purposes, 28.1.2015 for specified purposes, 16.2.2015 and further specified dates for specified purposes, 18.3.2015 and further specified dates for specified purposes, 21.9.2015 and further specified dates for specified purposes, 2.12.2015 for specified purposes, 27.1.2016 and 24.2.2016 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/983, arts. 4(1)(c), 5, Sch. 1 (with arts. 6 9(1) 22 Sch. 4) (as amended: (1.7.2013) by S.I. 2013/1511; (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (15.9.2014) by S.I. 2014/2321; (17.11.2014) by S.I. 2014/3067; (21.11.2014) by S.I. 2014/3094; (19.1.2015) by S.I. 2015/32 (as amended (10.2.2015) by S.I. 2015/101); (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/1511, art. 4, Sch. (as amended: (29.10.2013) by S.I. 2013/2657; (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2657, art. 4, Sch. (with art. 6) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2013/2846, art. 4, Sch. (with art. 5) (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/209, art. 4, Sch. (as amended: (16.6.2014) by S.I. 2014/1452; (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2105) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/1583, art. 4, Sch. (as amended (30.6.2014) by S.I. 2014/1661; (28.7.2014) by S.I. 2014/1923; (17.11.2014) by S.I. 2014/3067; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/2321, art. 4 (as amended: (17.11.2014) by S.I. 2014/3057; (19.1.2015) by S.I. 2015/32; (10.3.2015) by S.I. 2015/634; and (20.7.2015) by S.I. 2015/1537); S.I. 2014/3094, art. 4 (with art. 6); S.I. 2015/33, art. 4 (with art. 6) (as amended (11.2.2015) by S.I. 2015/101 and (10.3.2015) by S.I. 2015/634); S.I. 2015/101, art. 4 (with art. 2(2)-(4)) (as amended: (10.3.2015) by S.I. 2015/534; (17.3.2015) by S.I. 2015/740; (20.7.2015) by S.I. 2015/1537; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/634, art. 4 (with art. 6) (as amended (17.3.2015) by S.I. 2015/740 and (21.3.2016) by S.I. 2016/407); S.I. 2015/1537, art. 4 (as modified: (23.11.2015) by S.I. 2015/1930; (14.1.2016) by S.I. 2016/33; and (21.3.2016) by S.I. 2016/407); S.I. 2015/1930, art. 4; S.I. 2016/33, art. 4, Sch.

“Implementation period”.

Time for discharge of liability.

“Implementation period”.

Certain overpayments of benefit not to be recoverable.

Other pension schemes.

Incapacity benefit: reduction for pension payments.

Excessive pension contributions made by persons who have become bankrupt.

Incapacity benefit: reduction for pension payments.

Other pension schemes.

Charges in respect of pension sharing costs.

Certain overpayments of benefit not to be recoverable.

13A

The provisions of this Schedule are subject to—

Powers of inspection for securing compliance with section 3 and corresponding Northern Ireland legislation.

Effect of bankruptcy on pension rights: approved arrangements.

Excessive pension contributions made by persons who have become bankrupt.

Extension of scheme-making powers.

New allowances for bereaved spouses.

Incapacity benefit: persons incapacitated in youth.

Attendance allowance.

Disability living allowance.

Child benefit: claimant to state national insurance number.

Registration of stakeholder pension schemes.

Duty of employers to facilitate access to stakeholder pension schemes.

“Implementation period”.

Attendance allowance.

Disability living allowance.

Incapacity benefit: reduction for pension payments.

Charges by pension arrangements in relation to earmarking orders.

Creation of state scheme pension debits and credits.

Extension of scheme-making powers.

Effect of state scheme pension debits and credits.

Effect of state scheme pension debits and credits.

Attendance allowance.

New allowances for bereaved spouses.

Incapacity benefit: persons incapacitated in youth.

Attendance allowance.

Disability living allowance.

Incapacity benefit: persons incapacitated in youth.

Late payments by employers to occupational pension schemes.

Effect of bankruptcy on pension rights: unapproved arrangements.

Excessive pension contributions made by persons who have become bankrupt: Scotland.

Cash equivalents.

Extension of scheme-making powers.

New allowances for bereaved spouses.

Incapacity benefit: persons incapacitated in youth.

Child benefit: claimant to state national insurance number.

Contributions and pensions administration.

Interpretation of Part III.

Extension of scheme-making powers.

Effect of state scheme pension debits and credits.

New allowances for bereaved spouses.

Attendance allowance.

Disability living allowance.

Child benefit: claimant to state national insurance number.

Contributions and pensions administration.