LegalizeReform history
Welfare Reform and Pensions Act 1999
61 versions
· 1999-11-11
2026-04-01
Welfare Reform and Pensions Act 1999
2025-12-01
Welfare Reform and Pensions Act 1999
2020-12-31
Welfare Reform and Pensions Act 1999
2020-03-12
Welfare Reform and Pensions Act 1999
2019-02-01
Welfare Reform and Pensions Act 1999
2016-11-30
Welfare Reform and Pensions Act 1999
2016-04-06
Welfare Reform and Pensions Act 1999
2016-03-23
Welfare Reform and Pensions Act 1999
2016-01-27
Welfare Reform and Pensions Act 1999
2015-12-02
Welfare Reform and Pensions Act 1999
2015-09-21
Welfare Reform and Pensions Act 1999
2015-03-18
Welfare Reform and Pensions Act 1999
2015-02-16
Welfare Reform and Pensions Act 1999
2015-01-28
Welfare Reform and Pensions Act 1999
2014-11-26
Welfare Reform and Pensions Act 1999
2014-09-15
Welfare Reform and Pensions Act 1999
2014-06-23
Welfare Reform and Pensions Act 1999
2014-05-13
Welfare Reform and Pensions Act 1999
2014-02-24
Welfare Reform and Pensions Act 1999
2013-11-25
Welfare Reform and Pensions Act 1999
2013-10-28
Welfare Reform and Pensions Act 1999
2013-09-19
Welfare Reform and Pensions Act 1999
2013-07-01
Welfare Reform and Pensions Act 1999
2013-04-29
Welfare Reform and Pensions Act 1999
2012-05-08
Welfare Reform and Pensions Act 1999
Changes on 2012-05-08
@@ -2495,7 +2495,7 @@
- (a) a Minister of the Crown;
- (b) a person providing services to, or designated for the purposes of this section by an order of, a Minister of the Crown;
- (b) a person providing services to, or designated (specifically or by description) for the purposes of this section by an order of, a Minister of the Crown;
- (c) a local authority (within the meaning of the Administration Act); ...
@@ -2529,11 +2529,11 @@
- “*relevant purposes*” means purposes connected with—social security, child support or war pensions, oremployment or training;
- “*social security information*” means (subject to subsection (6A)) information relating to social security, child support or war pensions;
- “*social security information*” means ... information relating to social security, child support or war pensions;
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).
- (6A) References in subsection (1)(a) and (b) to social security information held by a county council do not include social security information about any person to whom the council is not required to make support services available under section 68(1) of the Education and Skills Act 2008 (support services: provision by local education authorities).
- (6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) Any reference in this section to information relating to, or purposes connected with, employment or training includes information relating to, or purposes connected with, the existing or future employment or training prospects or needs of persons, and (in particular) assisting or encouraging persons to enhance their employment prospects.
@@ -7032,7 +7032,7 @@
[^c1314511]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/11) wholly in force at 19.3.2001; [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/11) in force for certain purposes at Royal Assent see [s. 89(1)(5)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/1/5); [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/11) in force at 19.3.2001 by [S.I. 2000/2958](https://www.legislation.gov.uk/uksi/2000/2958), [art. 2(2)](https://www.legislation.gov.uk/uksi/2000/2958/article/2/2)
[^c1314512]: [Sch. 7 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/12) wholly in force at 19.3.2001; [Sch. 7 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/12) in force for certain purposes at Royal Assent see [s. 89(1)(5)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/1/5); [Sch. 7 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/12) in force at 19.3.2001 by [S.I. 2000/2958](https://www.legislation.gov.uk/uksi/2000/2958), [art. 2(2)](https://www.legislation.gov.uk/uksi/2000/2958/article/2/2)
[^c1314512]: Sch. 7 para. 12 wholly in force at 19.3.2001; Sch. 7 para. 12 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 7 para. 12 in force at 19.3.2001 by [S.I. 2000/2958](https://www.legislation.gov.uk/uksi/2000/2958), [art. 2(2)](https://www.legislation.gov.uk/uksi/2000/2958/article/2/2)
[^c1314513]: [Sch. 7 para. 13](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/13) wholly in force at 19.3.2001; [Sch. 7 para. 13](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/13) in force for certain purposes at Royal Assent see [s. 89(1)(5)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/1/5); [Sch. 7 para. 13](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/13) in force at 19.3.2001 by [S.I. 2000/2958](https://www.legislation.gov.uk/uksi/2000/2958), [art. 2(2)](https://www.legislation.gov.uk/uksi/2000/2958/article/2/2)
@@ -7268,323 +7268,335 @@
[^c1314645]: [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII) wholly in force at 6.4.2000; [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII) not in force at Royal Assent see [s. 89(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/1); [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII) in force at 6.4.2000 by [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/e)
[^key-0418bbbd8314f7d2bcd817ad8c78a57f]: Sch. 8 para. 34 in force at 6.4.2003 by [S.I. 2003/936](https://www.legislation.gov.uk/uksi/2003/936), [art. 2](https://www.legislation.gov.uk/uksi/2003/936/article/2)
[^key-fb411597ec55a8672ee5087b482f3ce9]: [Sch. 8 para. 1(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b5719ae12258d29b93dc1cb3a2de479f]: [Sch. 8 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/11) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-c4b3b61cbb77615e8c8305f30556cec6]: [Sch. 12 para. 75](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-66f5455870801567f32a702966dfff7f]: [Sch. 8 para. 14](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/14) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-019347e18173769ffb9af47fdfd939ee]: [Sch. 12 para. 13](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/13) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-eaba8f4d5632b31dfc3c8d2d920b5f22]: [Sch. 11 para. 31(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/31/b) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2 Pt. 1](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2/part/1); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 6(a)(iv)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/iv)
[^key-3144df45925ed2d933a995623bbb8d0c]: S. 50(2) repealed (18.11.2004) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(2)(e)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/2/e), [Sch. 11 para. 24](https://www.legislation.gov.uk/ukpga/2004/35/schedule/11/paragraph/24), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13)
[^key-8fb49d1c3532032ba675113404b1b86f]: Sch. 1 para. 1(2)(a) repealed (1.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/695/article/2/6)
[^key-bd1b0af3930738e90623d18c8b4f77ee]: [Act](https://www.legislation.gov.uk/ukpga/1999/30): transfer of functions (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 7(1)(c)](https://www.legislation.gov.uk/ukpga/2004/35/section/7/1/c), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^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)](https://www.legislation.gov.uk/uksi/2005/704), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2005/704/regulation/1/2), [16](https://www.legislation.gov.uk/uksi/2005/704/regulation/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(3)(a)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/3/a), [Sch. 11 para. 25(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/11/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(3)(a)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/3/a), [Sch. 11 para. 25(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/11/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(2)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/2), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(3)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/3), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(4)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/4), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(5)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/5), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/2/4)
[^key-f48834ce065c13e319054e97369df6f0]: [Sch. 5 para. 13A](https://www.legislation.gov.uk/ukpga/1999/30/schedule/5/paragraph/13A) inserted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 77(3)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/77/3); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-6b5ce6d2cd65bf507a7cd6130a69dfd1]: Words in s. 1(1)(a) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 285(2)](https://www.legislation.gov.uk/ukpga/2004/35/section/285/2), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-efa7cecae94f2ecb8693f40bce7d04ba]: Words in s. 1(5)(a) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 285(3)](https://www.legislation.gov.uk/ukpga/2004/35/section/285/3), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-fd68065bd9799d55b79b6a00d024c283]: Word in s. 2(1) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 73(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/73/a); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-3d93a826bc0037eff77ff975373bb2bd]: Words in s. 2(3) inserted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 73(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/73/b); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-f2f1a5aa9c83b0a1d4237dc3d009263c]: Words in s. 2(4) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 73(c)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/73/c); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-ca1dce7ad7f363491a5140d256eb7778]: S. 2(5)(6) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-a8c9deb3d64c86feaee93fd05838081b]: [S. 4](https://www.legislation.gov.uk/ukpga/1999/30/section/4) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-5ab7f4870e6deb5e2a5e8a115c7e56c0]: [S. 5](https://www.legislation.gov.uk/ukpga/1999/30/section/5) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-61bb1131727f78f73dd2e1e105b7dcf4]: Words in s. 8(1) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 7(2)(c)](https://www.legislation.gov.uk/ukpga/2004/35/section/7/2/c), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-2cddb17a7d0009ca6e4e37a75b41621e]: Words in [s. 33](https://www.legislation.gov.uk/ukpga/1999/30/section/33) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 7(2)(d)](https://www.legislation.gov.uk/ukpga/2004/35/section/7/2/d), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-df3af315ff9c898c23ea9435d25a37b0]: S. 38(1) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-fcce004a4acce0dd7059ec90daf9c427]: Word in Sch. 1 para. 1(2)(b)(i) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-c090383ec22204e4b741c90b1a03defa]: Words in Sch. 1 para. 1(2)(b)(i) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/a); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-699db9943a3422d236bb13a06faab771]: Words in Sch. 1 para. 1(5) inserted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(4)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/4); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-cc633ae3df4f78cd4b712292a650bbf7]: Sch. 1 para. 1(2)(b)(xi)-(xiii) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-7eeb3d3ebf7f5d597df8deea2f84181e]: [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/1/paragraph/2) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-56b277cac5bf69dc0a7b605a122cd908]: [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/1/paragraph/3) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-0de1e04c3a1b1a826f040e0045b4136f]: [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/9) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-84d48914657fc0bffda468d971bbeb5b]: Sch. 12 para. 55 repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-d6075a7d7a95f4b5a5a2987e87667abd]: Sch. 12 para. 60 repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1108](https://www.legislation.gov.uk/uksi/2005/1108), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/1108/article/2/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1108/schedule)
[^key-b4c1cd20d14f687710223e983b6ff103]: [S. 17](https://www.legislation.gov.uk/ukpga/1999/30/section/17) repealed (1.9.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3)
[^key-f0853143fa23d936556eba7c18202a91]: Sch. 1 para. 1(2)(b)(ix) repealed (1.9.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3)
[^key-398355c37f86642c6df2d9473e4978b4]: Words in s. 8(2)(a) inserted (22.9.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 74](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/74); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(11)](https://www.legislation.gov.uk/uksi/2005/1720/article/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)](https://www.legislation.gov.uk/uksi/2005/2053), [art. 1(2)(c)](https://www.legislation.gov.uk/uksi/2005/2053/article/1/2/c), [(3)](https://www.legislation.gov.uk/uksi/2005/2053/article/1/3), [Sch. para. 26](https://www.legislation.gov.uk/uksi/2005/2053/schedule/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(2)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/2), [Sch. 5 para. 29(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/5/paragraph/29/3); [S.I. 2005/1112](https://www.legislation.gov.uk/uksi/2005/1112), [art. 2](https://www.legislation.gov.uk/uksi/2005/1112/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1112/schedule/1); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-f22fc3b4276821baa8d15ea4103a09a5]: [S. 23(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a)[(ia)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/ia) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-975b23b9ae02622523fb5f8cb8efdba3]: Words in [s. 23(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(3)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/3/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-30215f7e9c1a93b2e3e0d2f66fb15ddf]: Words in [s. 23(1)(b)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/5); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-9be4fe2de76a52541f978b703f561b46]: [S. 23(1)(a)(iv)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a/iv) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/4); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-48fcedb39e645abf10880182642747e9]: Word in [s. 23(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a/ii) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(3)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/3/b), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-8b5ab0d7d33e485722e321c00a8bede1]: [S. 24(aa)](https://www.legislation.gov.uk/ukpga/1999/30/section/24/aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 158(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/158/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-8c8a542d3f9d8b45f1344994af19a3ef]: Word in [s. 24(b)](https://www.legislation.gov.uk/ukpga/1999/30/section/24/b) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 158(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/158/3), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-94461b44d4384e2cd4cd71a6afa38ee6]: [S. 24(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/24/d) and word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 158(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/158/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-1695624997779df4c74a04f1d4d9d197]: S. 28(1)(aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-49cfdf2e3057d7af2ab8d11d300ae213]: S. 28(1)(da) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-44ce462a2078bbf57737058b8487f05f]: Words in s. 28(1)(f)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/4/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-b35784f6e27ef317cf6d47cbb7353ea7]: Words in s. 28(1)(f)(iii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/4/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-95806d29af15d0d2f12ee495b9c4c5fe]: Words in s. 28(1)(g) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/5); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-739d3466edc3006ff1126df433a98c21]: Words in s. 28(1)(h) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/6); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-2f97b08a6738583073d4de1735c2b85f]: S. 28(1)(j)(k) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(7)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/7); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-17ee740b33091e858532e55f5df6a779]: Word in s. 28(7)(a) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(8)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/8), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-bf4060d6713a03258151ecbf40f77a28]: Word in s. 28(8)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(9)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/9/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-da9117a8f4297d7abeafd9bb4725ed9d]: Words in s. 28(8)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(9)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/9/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-e79e535543eda633769b00547b461a08]: Word in s. 28(9) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(10)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/10/a), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-8d86de2c54d83fd22feb24d56623525a]: Word in s. 28(9)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-518527888fb19e4d8cd976f8d6aab6e4]: Word in s. 28(9)(b)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-2adf4c50b2984fe8968be7d9a51174aa]: Word in [s. 34(1)(b)(i)](https://www.legislation.gov.uk/ukpga/1999/30/section/34/1/b/i) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 160(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/160/2), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-5208a531f3e88f1840f7954274c0401b]: Word in [s. 34(2)](https://www.legislation.gov.uk/ukpga/1999/30/section/34/2) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 160(3)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/160/3/a), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-bc3f950ed0817dba638aca221ea59d8c]: Word in [s. 34(2)(b)](https://www.legislation.gov.uk/ukpga/1999/30/section/34/2/b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 160(3)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/160/3/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-3cd2cde19f17632439546607e42a724c]: S. 48(1)(aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-caef4a2734894e417b1d819a7ba5bb6c]: S. 48(1)(da) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-b059ae83cb6cc01c081be784b29b734e]: S. 48(1)(j)(k) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(7)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/7); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-1a71409575dab7ece8774b2c67707974]: Words in s. 48(1)(f)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/4/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-34c02f4e42ce4cc3eb654037c96256bb]: Words in s. 48(1)(f)(iii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/4/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-24b9b58841fa1c3085704827aba33ed1]: Words in s. 48(1)(g) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/5); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-75246b159a5f298563217f778199b31b]: Words in s. 48(1)(h) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/6); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-84655d3ef1a12e890703e32c8ba57fab]: Word in s. 48(6)(a) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(8)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/8), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-7c97ec95af19fd2a082a608022b8c3e0]: Word in s. 48(7)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(9)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/9/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-605db2dd2374b15f9823a08fe08ce4af]: Words in s. 48(7)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(9)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/9/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-99eb6fa52929e37db114bdf9b88144c8]: Word in s. 48(8) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(10)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/10/a), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-19e5352969dffd9f7d358546c469e226]: Word in s. 48(8)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-3d30f4f80a8668cc94cef5690c9f324f]: Word in s. 48(8)(b)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(5)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/5); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(3)(b)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/3/b)
[^key-68304327d7becdea10e517da58947c7f]: Word in Sch. 1 para. 1(2)(b)(ii) substituted (9.12.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/b); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/2), [Sch. Pt. 2](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/2)
[^key-9197b9c7f75b7849594fa2353fc8c01f]: Sch. 1 para. 1(2)(b)(v) substituted (9.12.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(d)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/d); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/2), [Sch. Pt. 2](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/2)
[^key-395e01f2d8e1e8c5af9d53686c10bad4]: Ss. 11-13 modified (30.12.2005) by [Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)](https://www.legislation.gov.uk/uksi/2005/3381), [regs. 1](https://www.legislation.gov.uk/uksi/2005/3381/regulation/1), [16](https://www.legislation.gov.uk/uksi/2005/3381/regulation/16), [Sch. 2 para. 5](https://www.legislation.gov.uk/uksi/2005/3381/schedule/2/paragraph/5)
[^key-6f10ff536cd0494d9d204e72ec6f200c]: S. 40 modified (30.12.2005) by [Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)](https://www.legislation.gov.uk/uksi/2005/3381), [regs. 1](https://www.legislation.gov.uk/uksi/2005/3381/regulation/1), [16](https://www.legislation.gov.uk/uksi/2005/3381/regulation/16), [Sch. 2 para. 5](https://www.legislation.gov.uk/uksi/2005/3381/schedule/2/paragraph/5)
[^key-b2290602b34f226498b9e5a540cdfcfb]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 75(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/75/a); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-35315cdf3cb1cb16ea17b2254330797f]: [S. 38(2A)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 75(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/75/b); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-ce11eb9676b0ea5e57880bca91d96c21]: Words in [Sch. 5 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/5/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 77(2)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/77/2); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-cc81e973acd71f7caf9efd66b2fbc893]: Words in [Sch. 1 para. 1(2)(b)(iii)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/1/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(c)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/c), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-4b9cd32f35847d9cb1b7ff76910c019e]: [Pt. IV Ch. I](https://www.legislation.gov.uk/ukpga/1999/30/part/IV/chapter/I) power to apply (with modifications) conferred (1.1.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 220(2)](https://www.legislation.gov.uk/ukpga/2004/35/section/220/2), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(3)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/3)
[^key-b54edf0a624d2ea765958a751a5623e2]: Pts. I-IV modified (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 254(3)(c)](https://www.legislation.gov.uk/ukpga/2004/35/section/254/3/c), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-77084f4f3fdb7a38870a988899aea488]: Pts. I-IV: power to modify conferred (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 321(1)(d)](https://www.legislation.gov.uk/ukpga/2004/35/section/321/1/d), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-fa6b219c625927829edbd72312fe0391]: [Sch. 2 paras. 13-16](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/13) 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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(3)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/3); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(12)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/12)[(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3); [S.I. 2005/2447](https://www.legislation.gov.uk/uksi/2005/2447), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/2447/article/2/4), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/2447/schedule/part/1); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(12)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/12)[(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3); [S.I. 2005/2447](https://www.legislation.gov.uk/uksi/2005/2447), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/2447/article/2/4), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/2447/schedule/part/1)
[^key-29f9f9892cf4084930883df83bb298db]: [Sch. 12 paras. 45-49](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/45) repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/6), [Sch. Pt. 6](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(2)(a)(i)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(2)(a)(ii)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(2)(b)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(i)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(iii)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(iv)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(b)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(c)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/c)
[^key-319cb6f0cf1d0eaae9c01748685e69b1]: S. 11(6) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(e)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(f)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(g)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/a/ii)
[^key-b269722a4b59bbc3d3bd05ad08af3303]: Words in [s. 26(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/26/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(4)](https://www.legislation.gov.uk/uksi/2006/745/article/15/4)
[^key-7da8c24eec0cab38b3f25a94ebbedcbb]: [Sch. 2 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/3/1/a) repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(5)(a)](https://www.legislation.gov.uk/uksi/2006/745/article/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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(5)(b)](https://www.legislation.gov.uk/uksi/2006/745/article/15/5/b)
[^key-d13e0c58363f8424eb7dbbdf1e17c185]: [Sch. 12 para. 39(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/39/3) repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-0e3b4038cfbcbde2b354eb40c2e1a143]: Sch. 12 para. 44 repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/6), [Sch. Pt. 6](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/6)
[^key-20d5573b439251161cd1ebd9b064a26c]: Sch. 12 para. 53 repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/6), [Sch. Pt. 6](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/6)
[^key-bca19835abcbcefd89d9802656dd0029]: [Pt. IV Ch. I](https://www.legislation.gov.uk/ukpga/1999/30/part/IV/chapter/I) modified (1.8.2006) by [The Pension Protection Fund (Pension Sharing) Regulations 2006 (S.I. 2006/1690)](https://www.legislation.gov.uk/uksi/2006/1690), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/1690/regulation/1/1), [2](https://www.legislation.gov.uk/uksi/2006/1690/regulation/2)
[^key-bb71e083b05e57e8a3339053445a0e0c]: Words in [Sch. 5 para. 6(2)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/5/paragraph/6/2/a) substituted (26.11.2007) by [Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014)](https://www.legislation.gov.uk/uksi/2007/3014), [regs. 1](https://www.legislation.gov.uk/uksi/2007/3014/regulation/1), [2](https://www.legislation.gov.uk/uksi/2007/3014/regulation/2), [Sch. para. 2](https://www.legislation.gov.uk/uksi/2007/3014/schedule/paragraph/2)
[^key-134ed08f45e4535ea4cf3fb53e250564]: [Pt. I](https://www.legislation.gov.uk/ukpga/1999/30/part/I) modified (1.4.2008) by [The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576)](https://www.legislation.gov.uk/uksi/2008/576), [Sch. 4 para. 5](https://www.legislation.gov.uk/uksi/2008/576/schedule/4/paragraph/5)
[^key-5dc8a0baa898a09aa6a6455269ecb11e]: [S. 33](https://www.legislation.gov.uk/ukpga/1999/30/section/33) modified (1.4.2008) by [The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576)](https://www.legislation.gov.uk/uksi/2008/576), [Sch. 4 para. 5](https://www.legislation.gov.uk/uksi/2008/576/schedule/4/paragraph/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)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(2)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/2), [Sch. 3 para. 18](https://www.legislation.gov.uk/ukpga/2007/5/schedule/3/paragraph/18); [S.I. 2008/787](https://www.legislation.gov.uk/uksi/2008/787), [art. 2(1)](https://www.legislation.gov.uk/uksi/2008/787/article/2/1)[(4)(f)](https://www.legislation.gov.uk/uksi/2008/787/article/2/4/f), [Sch.](https://www.legislation.gov.uk/uksi/2008/787/schedule)
[^key-4632e8930f6cb5901db00ea4d15f08dc]: Word in s. 72(3)(b) repealed (27.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/787](https://www.legislation.gov.uk/uksi/2008/787), [art. 2(4)(g)](https://www.legislation.gov.uk/uksi/2008/787/article/2/4/g)
[^key-01c759d72b60eebde52572745aca6d37]: [S. 80](https://www.legislation.gov.uk/ukpga/1999/30/section/80) repealed (1.11.2008) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 8](https://www.legislation.gov.uk/ukpga/2008/6/schedule/8); [S.I. 2008/2675](https://www.legislation.gov.uk/uksi/2008/2675), [art. 3(g)(ii)](https://www.legislation.gov.uk/uksi/2008/2675/article/3/g/ii)
[^key-0418bbbd8314f7d2bcd817ad8c78a57f]: Sch. 8 para. 34 in force at 6.4.2003 by [S.I. 2003/936](https://www.legislation.gov.uk/uksi/2003/936), [art. 2](https://www.legislation.gov.uk/uksi/2003/936/article/2)
[^key-3959932e904bbe661e3eb247df88f909]: [Pts. I-IV](https://www.legislation.gov.uk/ukpga/1999/30/part/I): power to modify conferred (26.11.2008) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 146(2)(c)](https://www.legislation.gov.uk/ukpga/2008/30/section/146/2/c), [149(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/2)
[^key-cb8775f00d8423749c26b38e79e20aa7]: Words in [s. 28(10)](https://www.legislation.gov.uk/ukpga/1999/30/section/28/10) substituted (26.1.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 128(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/128/2), [149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2009/82/article/2/1/b)
[^key-b393327322bfc1a04f4fa293a448edb0]: Words in [s. 48(9)](https://www.legislation.gov.uk/ukpga/1999/30/section/48/9) substituted (26.1.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 128(3)](https://www.legislation.gov.uk/ukpga/2008/30/section/128/3), [149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2009/82/article/2/1/b)
[^key-adc587bb4ff7f161522cc8d8e2ff52e7]: Word in s. 72(2) repealed (26.1.2009) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4)[(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/25/schedule/2); [S.I. 2008/3077](https://www.legislation.gov.uk/uksi/2008/3077), [art. 4(h)(ii)](https://www.legislation.gov.uk/uksi/2008/3077/article/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 284(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 284(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/284/2)
[^key-610c77fd021f44c14a5fe31b8f1dfb69]: [S. 36](https://www.legislation.gov.uk/ukpga/1999/30/section/36) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-a19497fecfbc422ec43cb61683af8270]: Words in s. 40(3) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-7759689cc0a3fcaedef26a910a86981b]: S. 40(2)(b) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-b5aa248b3beb37a46dc7de06ce694a33]: Sch. 5 para. 7(2) (6) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-c26443d843a0bb91fcc4da452915f395]: [Sch. 12 para. 29](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/29) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-d50d40721a0729ceec7877691b785d28]: [Sch. 12 para. 30](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/30) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-9a654d8aa9d22b9c83e72d60dc85b1e8]: [Sch. 12 para. 41(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/41/b) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-17e4308ef6fe485df9a5c831f3a26aba]: Words in Blanket Amendment substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 1(2)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/1/2); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-3bdd65f06b8bd09a1f3371e78c37eba4]: Words in [s. 44(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2006/52), [s. 383(2)](https://www.legislation.gov.uk/ukpga/2006/52/section/383/2), [Sch. 16 para. 162](https://www.legislation.gov.uk/ukpga/2006/52/schedule/16/paragraph/162); [S.I. 2009/812](https://www.legislation.gov.uk/uksi/2009/812), [art. 3(a)(b)](https://www.legislation.gov.uk/uksi/2009/812/article/3/a/b) (with transitional provisions in S.I. 2009/1059); [S.I. 2009/1167](https://www.legislation.gov.uk/uksi/2009/1167), [art. 4](https://www.legislation.gov.uk/uksi/2009/1167/article/4)
[^key-70854dd5c8bb589d657ef9e6253dd87d]: S. 72(3)(a) substituted for s. 72(3)(a)(aa) (12.11.2009) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2009/24/section/2/5), [61(1)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/1)
[^key-d0f2e41abb18e5cdb966894c29a9be64]: Words in s. 72(1)(a) inserted (12.1.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 34(4)(a)](https://www.legislation.gov.uk/ukpga/2009/24/section/34/4/a), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)
[^key-081486134d004ee9ef6a6e9d20af1124]: Words in s. 72(1)(b) inserted (12.1.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 34(4)(a)](https://www.legislation.gov.uk/ukpga/2009/24/section/34/4/a), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(2)(a)(i)](https://www.legislation.gov.uk/uksi/2006/745/article/15/2/a/i)
[^key-0ae39dd314225996c952d4c62e0d0b5c]: S. 11(2)(a) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(i)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/a/i)
[^key-3d04168d43dc87cff8c19eceeca12e6a]: Words in s. 72(7) substituted (12.1.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 34(4)(b)](https://www.legislation.gov.uk/ukpga/2009/24/section/34/4/b), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)
[^key-450b765c41882662cdbd5204c24a1762]: [Sch. 8 para. 26](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/26) repealed (12.1.2010 s. 58(2)(c)) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [s. 61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)[(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2), [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2009/24/schedule/7/part/2)
[^key-5147935d919ecfac9cfbb615902f0b17]: S. 72(2)(ca) inserted (30.3.2010) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 74(2)(a)](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/74/2/a); [S.I. 2010/1093](https://www.legislation.gov.uk/uksi/2010/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2010/1093/article/2/b)
[^key-8ef14efe7d88d01da7af048c6eef3a59]: Words in s. 72(2)(d) substituted (30.3.2010) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 74(2)(b)](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/74/2/b); [S.I. 2010/1093](https://www.legislation.gov.uk/uksi/2010/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2010/1093/article/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)](https://www.legislation.gov.uk/uksi/2010/866), [art. 1(2)](https://www.legislation.gov.uk/uksi/2010/866/article/1/2), [Sch. 2 para. 117(3)](https://www.legislation.gov.uk/uksi/2010/866/schedule/2/paragraph/117/3) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/866/article/6), [Sch. 3](https://www.legislation.gov.uk/uksi/2010/866/schedule/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)](https://www.legislation.gov.uk/uksi/2010/866), [art. 1(2)](https://www.legislation.gov.uk/uksi/2010/866/article/1/2), [Sch. 2 para. 117(2)](https://www.legislation.gov.uk/uksi/2010/866/schedule/2/paragraph/117/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/866/article/6), [Sch. 3](https://www.legislation.gov.uk/uksi/2010/866/schedule/3))
[^key-5a962adf1d655081500673c49770d901]: [Act](https://www.legislation.gov.uk/ukpga/1999/30) applied (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907)](https://www.legislation.gov.uk/uksi/2010/1907), [reg. 16(2)(c)](https://www.legislation.gov.uk/uksi/2010/1907/regulation/16/2/c), [Sch. 2](https://www.legislation.gov.uk/uksi/2010/1907/schedule/2)
[^key-8ff0c77f16d537efc3715ba1bcc25e71]: [Act](https://www.legislation.gov.uk/ukpga/1999/30) applied (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010 (S.I. 2010/875)](https://www.legislation.gov.uk/uksi/2010/875), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/875/regulation/1/2), [16](https://www.legislation.gov.uk/uksi/2010/875/regulation/16), [Sch. 2](https://www.legislation.gov.uk/uksi/2010/875/schedule/2) (which amending S.I. was revoked (27.8.2010) by SI 2010/1906, reg. 2)
[^key-fb5ee04a1509c56387ca2eac8abbbe62]: [S. 40(2AA)](https://www.legislation.gov.uk/ukpga/1999/30/section/40/2AA) inserted (3.1.2012) by [Pensions Act 2011 (c. 19)](https://www.legislation.gov.uk/ukpga/2011/19), [ss. 19(11)](https://www.legislation.gov.uk/ukpga/2011/19/section/19/11), [38(4)](https://www.legislation.gov.uk/ukpga/2011/19/section/38/4); [S.I. 2011/3034](https://www.legislation.gov.uk/uksi/2011/3034), [art. 3(b)](https://www.legislation.gov.uk/uksi/2011/3034/article/3/b)
[^key-27abfcf73b59fed26c6e84b28c963a51]: Words in [s. 40(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/40/1) substituted (3.1.2012) by [Pensions Act 2011 (c. 19)](https://www.legislation.gov.uk/ukpga/2011/19), [ss. 19(10)](https://www.legislation.gov.uk/ukpga/2011/19/section/19/10), [38(4)](https://www.legislation.gov.uk/ukpga/2011/19/section/38/4); [S.I. 2011/3034](https://www.legislation.gov.uk/uksi/2011/3034), [art. 3(b)](https://www.legislation.gov.uk/uksi/2011/3034/article/3/b)
[^key-7f0b078bbd6b4e60807f045f6b37defb]: Word in [s. 1(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/section/1/1/a) substituted (26.9.2007 for specified purposes, 6.4.2012 for remaining purposes) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 15(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/15/4), [30(2)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/2/b), (3), Sch. 4 para. 37(a) (with Sch. 4 Pt. 3)
[^key-5a6f3172c5db0845dd82880537925816]: Words in [s. 2(2)(b)(i)](https://www.legislation.gov.uk/ukpga/1999/30/section/2/2/b/i) substituted (26.9.2007 for specified purposes, 6.4.2012 for remaining purposes) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 15(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/15/4), [30(2)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/2/b), (3), Sch. 4 para. 38 (with Sch. 4 Pt. 3)
[^key-0bc4d9c35590f5f497ae76d6bb1eb288]: [S. 1(10)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 15(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/15/4), [27(7)](https://www.legislation.gov.uk/ukpga/2007/22/section/27/7), [30(2)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/2/b), [Sch. 4 para. 37(b)](https://www.legislation.gov.uk/ukpga/2007/22/schedule/4/paragraph/37/b), [Sch. 7 Pt. 6](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/6) (with [Sch. 4 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/22/schedule/4/part/3)); [S.I. 2011/1267](https://www.legislation.gov.uk/uksi/2011/1267), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/1267/article/2/a)
[^key-0de1e04c3a1b1a826f040e0045b4136f]: [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/9) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-0e3b4038cfbcbde2b354eb40c2e1a143]: Sch. 12 para. 44 repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/6), [Sch. Pt. 6](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/6)
[^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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 284(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/284/2)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(3)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/3); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(12)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/12)[(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3); [S.I. 2005/2447](https://www.legislation.gov.uk/uksi/2005/2447), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/2447/article/2/4), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/2447/schedule/part/1); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(12)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/12)[(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3); [S.I. 2005/2447](https://www.legislation.gov.uk/uksi/2005/2447), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/2447/article/2/4), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/2447/schedule/part/1)
[^key-134ed08f45e4535ea4cf3fb53e250564]: [Pt. I](https://www.legislation.gov.uk/ukpga/1999/30/part/I) modified (1.4.2008) by [The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576)](https://www.legislation.gov.uk/uksi/2008/576), [Sch. 4 para. 5](https://www.legislation.gov.uk/uksi/2008/576/schedule/4/paragraph/5)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(5)(a)](https://www.legislation.gov.uk/uksi/2006/745/article/15/5/a)
[^key-1695624997779df4c74a04f1d4d9d197]: S. 28(1)(aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-17e4308ef6fe485df9a5c831f3a26aba]: Words in Blanket Amendment substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 1(2)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/1/2); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-17ee740b33091e858532e55f5df6a779]: Word in s. 28(7)(a) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(8)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/8), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/a/ii)
[^key-19e5352969dffd9f7d358546c469e226]: Word in s. 48(8)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-1a71409575dab7ece8774b2c67707974]: Words in s. 48(1)(f)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/4/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-1fca261386498f924bf8d44627dd5936]: S. 72(6A) inserted (30.3.2010) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 74(4)](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/74/4); [S.I. 2010/1093](https://www.legislation.gov.uk/uksi/2010/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2010/1093/article/2/b)
[^key-20d5573b439251161cd1ebd9b064a26c]: Sch. 12 para. 53 repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/6), [Sch. Pt. 6](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/6)
[^key-24b9b58841fa1c3085704827aba33ed1]: Words in s. 48(1)(g) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/5); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-27abfcf73b59fed26c6e84b28c963a51]: Words in [s. 40(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/40/1) substituted (3.1.2012) by [Pensions Act 2011 (c. 19)](https://www.legislation.gov.uk/ukpga/2011/19), [ss. 19(10)](https://www.legislation.gov.uk/ukpga/2011/19/section/19/10), [38(4)](https://www.legislation.gov.uk/ukpga/2011/19/section/38/4); [S.I. 2011/3034](https://www.legislation.gov.uk/uksi/2011/3034), [art. 3(b)](https://www.legislation.gov.uk/uksi/2011/3034/article/3/b)
[^key-29f9f9892cf4084930883df83bb298db]: [Sch. 12 paras. 45-49](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/45) repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/6), [Sch. Pt. 6](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/6)
[^key-2adf4c50b2984fe8968be7d9a51174aa]: Word in [s. 34(1)(b)(i)](https://www.legislation.gov.uk/ukpga/1999/30/section/34/1/b/i) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 160(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/160/2), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-2cddb17a7d0009ca6e4e37a75b41621e]: Words in [s. 33](https://www.legislation.gov.uk/ukpga/1999/30/section/33) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 7(2)(d)](https://www.legislation.gov.uk/ukpga/2004/35/section/7/2/d), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-2f97b08a6738583073d4de1735c2b85f]: S. 28(1)(j)(k) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(7)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/7); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-30215f7e9c1a93b2e3e0d2f66fb15ddf]: Words in [s. 23(1)(b)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/5); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(3)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/3), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/2/4)
[^key-3144df45925ed2d933a995623bbb8d0c]: S. 50(2) repealed (18.11.2004) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(2)(e)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/2/e), [Sch. 11 para. 24](https://www.legislation.gov.uk/ukpga/2004/35/schedule/11/paragraph/24), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13)
[^key-319cb6f0cf1d0eaae9c01748685e69b1]: S. 11(6) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(e)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/e)
[^key-34c02f4e42ce4cc3eb654037c96256bb]: Words in s. 48(1)(f)(iii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/4/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-35315cdf3cb1cb16ea17b2254330797f]: [S. 38(2A)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 75(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/75/b); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(5)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/5); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(3)(b)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/3/b)
[^key-3959932e904bbe661e3eb247df88f909]: [Pts. I-IV](https://www.legislation.gov.uk/ukpga/1999/30/part/I): power to modify conferred (26.11.2008) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 146(2)(c)](https://www.legislation.gov.uk/ukpga/2008/30/section/146/2/c), [149(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/2)
[^key-395e01f2d8e1e8c5af9d53686c10bad4]: Ss. 11-13 modified (30.12.2005) by [Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)](https://www.legislation.gov.uk/uksi/2005/3381), [regs. 1](https://www.legislation.gov.uk/uksi/2005/3381/regulation/1), [16](https://www.legislation.gov.uk/uksi/2005/3381/regulation/16), [Sch. 2 para. 5](https://www.legislation.gov.uk/uksi/2005/3381/schedule/2/paragraph/5)
[^key-398355c37f86642c6df2d9473e4978b4]: Words in s. 8(2)(a) inserted (22.9.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 74](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/74); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(11)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/11)
[^key-3bdd65f06b8bd09a1f3371e78c37eba4]: Words in [s. 44(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2006/52), [s. 383(2)](https://www.legislation.gov.uk/ukpga/2006/52/section/383/2), [Sch. 16 para. 162](https://www.legislation.gov.uk/ukpga/2006/52/schedule/16/paragraph/162); [S.I. 2009/812](https://www.legislation.gov.uk/uksi/2009/812), [art. 3(a)(b)](https://www.legislation.gov.uk/uksi/2009/812/article/3/a/b) (with transitional provisions in S.I. 2009/1059); [S.I. 2009/1167](https://www.legislation.gov.uk/uksi/2009/1167), [art. 4](https://www.legislation.gov.uk/uksi/2009/1167/article/4)
[^key-3cd2cde19f17632439546607e42a724c]: S. 48(1)(aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-3d04168d43dc87cff8c19eceeca12e6a]: Words in s. 72(7) substituted (12.1.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 34(4)(b)](https://www.legislation.gov.uk/ukpga/2009/24/section/34/4/b), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)
[^key-3d30f4f80a8668cc94cef5690c9f324f]: Word in s. 48(8)(b)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-3d93a826bc0037eff77ff975373bb2bd]: Words in s. 2(3) inserted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 73(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/73/b); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-44ce462a2078bbf57737058b8487f05f]: Words in s. 28(1)(f)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/4/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-450b765c41882662cdbd5204c24a1762]: [Sch. 8 para. 26](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/26) repealed (12.1.2010 s. 58(2)(c)) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [s. 61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)[(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2), [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2009/24/schedule/7/part/2)
[^key-4632e8930f6cb5901db00ea4d15f08dc]: Word in s. 72(3)(b) repealed (27.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/787](https://www.legislation.gov.uk/uksi/2008/787), [art. 2(4)(g)](https://www.legislation.gov.uk/uksi/2008/787/article/2/4/g)
[^key-48fcedb39e645abf10880182642747e9]: Word in [s. 23(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a/ii) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(3)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/3/b), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-49cfdf2e3057d7af2ab8d11d300ae213]: S. 28(1)(da) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-4b9cd32f35847d9cb1b7ff76910c019e]: [Pt. IV Ch. I](https://www.legislation.gov.uk/ukpga/1999/30/part/IV/chapter/I) power to apply (with modifications) conferred (1.1.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 220(2)](https://www.legislation.gov.uk/ukpga/2004/35/section/220/2), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(3)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/3)
[^key-5147935d919ecfac9cfbb615902f0b17]: S. 72(2)(ca) inserted (30.3.2010) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 74(2)(a)](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/74/2/a); [S.I. 2010/1093](https://www.legislation.gov.uk/uksi/2010/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2010/1093/article/2/b)
[^key-518527888fb19e4d8cd976f8d6aab6e4]: Word in s. 28(9)(b)(i) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-5208a531f3e88f1840f7954274c0401b]: Word in [s. 34(2)](https://www.legislation.gov.uk/ukpga/1999/30/section/34/2) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 160(3)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/160/3/a), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-56b277cac5bf69dc0a7b605a122cd908]: [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/1/paragraph/3) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-5a6f3172c5db0845dd82880537925816]: Words in [s. 2(2)(b)(i)](https://www.legislation.gov.uk/ukpga/1999/30/section/2/2/b/i) substituted (26.9.2007 for specified purposes, 6.4.2012 for remaining purposes) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 15(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/15/4), [30(2)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/2/b), (3), Sch. 4 para. 38 (with Sch. 4 Pt. 3)
[^key-5a962adf1d655081500673c49770d901]: [Act](https://www.legislation.gov.uk/ukpga/1999/30) applied (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907)](https://www.legislation.gov.uk/uksi/2010/1907), [reg. 16(2)(c)](https://www.legislation.gov.uk/uksi/2010/1907/regulation/16/2/c), [Sch. 2](https://www.legislation.gov.uk/uksi/2010/1907/schedule/2)
[^key-5ab7f4870e6deb5e2a5e8a115c7e56c0]: [S. 5](https://www.legislation.gov.uk/ukpga/1999/30/section/5) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^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)](https://www.legislation.gov.uk/uksi/2005/2053), [art. 1(2)(c)](https://www.legislation.gov.uk/uksi/2005/2053/article/1/2/c), [(3)](https://www.legislation.gov.uk/uksi/2005/2053/article/1/3), [Sch. para. 26](https://www.legislation.gov.uk/uksi/2005/2053/schedule/paragraph/26)
[^key-5dc8a0baa898a09aa6a6455269ecb11e]: [S. 33](https://www.legislation.gov.uk/ukpga/1999/30/section/33) modified (1.4.2008) by [The Agriculture and Horticulture Development Board Order 2008 (S.I. 2008/576)](https://www.legislation.gov.uk/uksi/2008/576), [Sch. 4 para. 5](https://www.legislation.gov.uk/uksi/2008/576/schedule/4/paragraph/5)
[^key-605db2dd2374b15f9823a08fe08ce4af]: Words in s. 48(7)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(9)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/9/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-610c77fd021f44c14a5fe31b8f1dfb69]: [S. 36](https://www.legislation.gov.uk/ukpga/1999/30/section/36) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-61bb1131727f78f73dd2e1e105b7dcf4]: Words in s. 8(1) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 7(2)(c)](https://www.legislation.gov.uk/ukpga/2004/35/section/7/2/c), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-66f5455870801567f32a702966dfff7f]: [Sch. 8 para. 14](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/14) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-68304327d7becdea10e517da58947c7f]: Word in Sch. 1 para. 1(2)(b)(ii) substituted (9.12.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/b); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/2), [Sch. Pt. 2](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/2)
[^key-699db9943a3422d236bb13a06faab771]: Words in Sch. 1 para. 1(5) inserted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(4)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/4); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-6b5ce6d2cd65bf507a7cd6130a69dfd1]: Words in s. 1(1)(a) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 285(2)](https://www.legislation.gov.uk/ukpga/2004/35/section/285/2), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(g)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/g)
[^key-6d3bafd7927f3206ae0218e37880fcd2]: Words in s. 72(6) inserted (30.3.2010) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 74(3)](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/74/3); [S.I. 2010/1093](https://www.legislation.gov.uk/uksi/2010/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2010/1093/article/2/b)
[^key-6f10ff536cd0494d9d204e72ec6f200c]: S. 40 modified (30.12.2005) by [Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)](https://www.legislation.gov.uk/uksi/2005/3381), [regs. 1](https://www.legislation.gov.uk/uksi/2005/3381/regulation/1), [16](https://www.legislation.gov.uk/uksi/2005/3381/regulation/16), [Sch. 2 para. 5](https://www.legislation.gov.uk/uksi/2005/3381/schedule/2/paragraph/5)
[^key-70854dd5c8bb589d657ef9e6253dd87d]: S. 72(3)(a) substituted for s. 72(3)(a)(aa) (12.11.2009) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2009/24/section/2/5), [61(1)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/1)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(f)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/f)
[^key-739d3466edc3006ff1126df433a98c21]: Words in s. 28(1)(h) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/6); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(b)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/b)
[^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)](https://www.legislation.gov.uk/uksi/2005/704), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2005/704/regulation/1/2), [16](https://www.legislation.gov.uk/uksi/2005/704/regulation/16))
[^key-75246b159a5f298563217f778199b31b]: Words in s. 48(1)(h) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/6); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-77084f4f3fdb7a38870a988899aea488]: Pts. I-IV: power to modify conferred (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 321(1)(d)](https://www.legislation.gov.uk/ukpga/2004/35/section/321/1/d), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-7759689cc0a3fcaedef26a910a86981b]: S. 40(2)(b) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-7c97ec95af19fd2a082a608022b8c3e0]: Word in s. 48(7)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(9)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/9/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-7da8c24eec0cab38b3f25a94ebbedcbb]: [Sch. 2 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/3/1/a) repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-7eeb3d3ebf7f5d597df8deea2f84181e]: [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/1/paragraph/2) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-7f0b078bbd6b4e60807f045f6b37defb]: Word in [s. 1(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/section/1/1/a) substituted (26.9.2007 for specified purposes, 6.4.2012 for remaining purposes) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 15(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/15/4), [30(2)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/2/b), (3), Sch. 4 para. 37(a) (with Sch. 4 Pt. 3)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(5)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/5), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/2/4)
[^key-83f6dda27d19107d2c44610c959f1b03]: S. 1(9) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(2)(b)](https://www.legislation.gov.uk/uksi/2006/745/article/15/2/b)
[^key-84655d3ef1a12e890703e32c8ba57fab]: Word in s. 48(6)(a) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(8)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/8), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-84d48914657fc0bffda468d971bbeb5b]: Sch. 12 para. 55 repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(2)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/2), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/2/4)
[^key-8b5ab0d7d33e485722e321c00a8bede1]: [S. 24(aa)](https://www.legislation.gov.uk/ukpga/1999/30/section/24/aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 158(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/158/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-8c8a542d3f9d8b45f1344994af19a3ef]: Word in [s. 24(b)](https://www.legislation.gov.uk/ukpga/1999/30/section/24/b) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 158(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/158/3), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-8d86de2c54d83fd22feb24d56623525a]: Word in s. 28(9)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/10/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/a/ii)
[^key-8ef14efe7d88d01da7af048c6eef3a59]: Words in s. 72(2)(d) substituted (30.3.2010) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 74(2)(b)](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/74/2/b); [S.I. 2010/1093](https://www.legislation.gov.uk/uksi/2010/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2010/1093/article/2/b)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 280(4)](https://www.legislation.gov.uk/ukpga/2004/35/section/280/4), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(4)](https://www.legislation.gov.uk/uksi/2005/695/article/2/4)
[^key-8fb49d1c3532032ba675113404b1b86f]: Sch. 1 para. 1(2)(a) repealed (1.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(6)](https://www.legislation.gov.uk/uksi/2005/695/article/2/6)
[^key-8ff0c77f16d537efc3715ba1bcc25e71]: [Act](https://www.legislation.gov.uk/ukpga/1999/30) applied (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010 (S.I. 2010/875)](https://www.legislation.gov.uk/uksi/2010/875), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/875/regulation/1/2), [16](https://www.legislation.gov.uk/uksi/2010/875/regulation/16), [Sch. 2](https://www.legislation.gov.uk/uksi/2010/875/schedule/2) (which amending S.I. was revoked (27.8.2010) by SI 2010/1906, reg. 2)
[^key-9197b9c7f75b7849594fa2353fc8c01f]: Sch. 1 para. 1(2)(b)(v) substituted (9.12.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(d)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/d); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/2), [Sch. Pt. 2](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/2)
[^key-91f8ef94d619e4313f82042459b34b29]: S. 11(4) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(c)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/c)
[^key-94461b44d4384e2cd4cd71a6afa38ee6]: [S. 24(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/24/d) and word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 158(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/158/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-95806d29af15d0d2f12ee495b9c4c5fe]: Words in s. 28(1)(g) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/5); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-975b23b9ae02622523fb5f8cb8efdba3]: Words in [s. 23(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(3)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/3/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-99eb6fa52929e37db114bdf9b88144c8]: Word in s. 48(8) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(10)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/10/a), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-9a654d8aa9d22b9c83e72d60dc85b1e8]: [Sch. 12 para. 41(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/41/b) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-9be4fe2de76a52541f978b703f561b46]: [S. 23(1)(a)(iv)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a/iv) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/4); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-a0b7661b98c4befe2f85776a82a2dc23]: S. 11(2)(g) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(iv)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/a/iv)
[^key-a19497fecfbc422ec43cb61683af8270]: Words in s. 40(3) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^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)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(2)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/2), [Sch. 5 para. 29(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/5/paragraph/29/3); [S.I. 2005/1112](https://www.legislation.gov.uk/uksi/2005/1112), [art. 2](https://www.legislation.gov.uk/uksi/2005/1112/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1112/schedule/1); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a780877b16f6003e070170c9c7a6e050]: [S. 7](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 15(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/15/4), [27(7)](https://www.legislation.gov.uk/ukpga/2007/22/section/27/7), [30(2)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/2/b), [Sch. 4 para. 39](https://www.legislation.gov.uk/ukpga/2007/22/schedule/4/paragraph/39), [Sch. 7 Pt. 6](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/6) (with [Sch. 4 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/22/schedule/4/part/3)); [S.I. 2011/1267](https://www.legislation.gov.uk/uksi/2011/1267), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/1267/article/2/a)
[^key-a8c9deb3d64c86feaee93fd05838081b]: [S. 4](https://www.legislation.gov.uk/ukpga/1999/30/section/4) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-adc587bb4ff7f161522cc8d8e2ff52e7]: Word in s. 72(2) repealed (26.1.2009) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4)[(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/25/schedule/2); [S.I. 2008/3077](https://www.legislation.gov.uk/uksi/2008/3077), [art. 4(h)(ii)](https://www.legislation.gov.uk/uksi/2008/3077/article/4/h/ii)
[^key-b059ae83cb6cc01c081be784b29b734e]: S. 48(1)(j)(k) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(7)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/7); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-b2290602b34f226498b9e5a540cdfcfb]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1999/30/section/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 75(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/75/a); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-b269722a4b59bbc3d3bd05ad08af3303]: Words in [s. 26(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/26/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(4)](https://www.legislation.gov.uk/uksi/2006/745/article/15/4)
[^key-b35784f6e27ef317cf6d47cbb7353ea7]: Words in s. 28(1)(f)(iii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/4/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-b393327322bfc1a04f4fa293a448edb0]: Words in [s. 48(9)](https://www.legislation.gov.uk/ukpga/1999/30/section/48/9) substituted (26.1.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 128(3)](https://www.legislation.gov.uk/ukpga/2008/30/section/128/3), [149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2009/82/article/2/1/b)
[^key-b4c1cd20d14f687710223e983b6ff103]: [S. 17](https://www.legislation.gov.uk/ukpga/1999/30/section/17) repealed (1.9.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3)
[^key-b54edf0a624d2ea765958a751a5623e2]: Pts. I-IV modified (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 254(3)(c)](https://www.legislation.gov.uk/ukpga/2004/35/section/254/3/c), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-b5719ae12258d29b93dc1cb3a2de479f]: [Sch. 8 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/11) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-b5aa248b3beb37a46dc7de06ce694a33]: Sch. 5 para. 7(2) (6) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-bb71e083b05e57e8a3339053445a0e0c]: Words in [Sch. 5 para. 6(2)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/5/paragraph/6/2/a) substituted (26.11.2007) by [Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014)](https://www.legislation.gov.uk/uksi/2007/3014), [regs. 1](https://www.legislation.gov.uk/uksi/2007/3014/regulation/1), [2](https://www.legislation.gov.uk/uksi/2007/3014/regulation/2), [Sch. para. 2](https://www.legislation.gov.uk/uksi/2007/3014/schedule/paragraph/2)
[^key-bc3f950ed0817dba638aca221ea59d8c]: Word in [s. 34(2)(b)](https://www.legislation.gov.uk/ukpga/1999/30/section/34/2/b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 160(3)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/160/3/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-bca19835abcbcefd89d9802656dd0029]: [Pt. IV Ch. I](https://www.legislation.gov.uk/ukpga/1999/30/part/IV/chapter/I) modified (1.8.2006) by [The Pension Protection Fund (Pension Sharing) Regulations 2006 (S.I. 2006/1690)](https://www.legislation.gov.uk/uksi/2006/1690), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/1690/regulation/1/1), [2](https://www.legislation.gov.uk/uksi/2006/1690/regulation/2)
[^key-bd1b0af3930738e90623d18c8b4f77ee]: [Act](https://www.legislation.gov.uk/ukpga/1999/30): transfer of functions (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 7(1)(c)](https://www.legislation.gov.uk/ukpga/2004/35/section/7/1/c), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-bf4060d6713a03258151ecbf40f77a28]: Word in s. 28(8)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(9)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/9/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-c090383ec22204e4b741c90b1a03defa]: Words in Sch. 1 para. 1(2)(b)(i) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/a); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(5)(b)](https://www.legislation.gov.uk/uksi/2006/745/article/15/5/b)
[^key-c26443d843a0bb91fcc4da452915f395]: [Sch. 12 para. 29](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/29) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-c4b3b61cbb77615e8c8305f30556cec6]: [Sch. 12 para. 75](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c53886b76ae5ecad227fe05ccbc34925]: S. 1(8)(b) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(2)(a)(ii)](https://www.legislation.gov.uk/uksi/2006/745/article/15/2/a/ii)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(3)(a)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/3/a), [Sch. 11 para. 25(b)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/11/paragraph/25/b)
[^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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(3)(a)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/3/a), [Sch. 11 para. 25(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/11/paragraph/25/a)
[^key-ca1dce7ad7f363491a5140d256eb7778]: S. 2(5)(6) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-caef4a2734894e417b1d819a7ba5bb6c]: S. 48(1)(da) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 161(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/161/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-cb8775f00d8423749c26b38e79e20aa7]: Words in [s. 28(10)](https://www.legislation.gov.uk/ukpga/1999/30/section/28/10) substituted (26.1.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 128(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/128/2), [149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2009/82/article/2/1/b)
[^key-cc633ae3df4f78cd4b712292a650bbf7]: Sch. 1 para. 1(2)(b)(xi)-(xiii) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-cc81e973acd71f7caf9efd66b2fbc893]: Words in [Sch. 1 para. 1(2)(b)(iii)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/1/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 76(2)(c)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/76/2/c), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-ce11eb9676b0ea5e57880bca91d96c21]: Words in [Sch. 5 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/5/paragraph/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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 77(2)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/77/2); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1)
[^key-d0f2e41abb18e5cdb966894c29a9be64]: Words in s. 72(1)(a) inserted (12.1.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 34(4)(a)](https://www.legislation.gov.uk/ukpga/2009/24/section/34/4/a), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2)
[^key-d13e0c58363f8424eb7dbbdf1e17c185]: [Sch. 12 para. 39(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/39/3) repealed (6.4.2006) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-d50d40721a0729ceec7877691b785d28]: [Sch. 12 para. 30](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/30) repealed (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [s. 149(1)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/1), [Sch. 11 Pt. 2](https://www.legislation.gov.uk/ukpga/2008/30/schedule/11/part/2); [S.I. 2009/82](https://www.legislation.gov.uk/uksi/2009/82), [art. 2(2)(g)](https://www.legislation.gov.uk/uksi/2009/82/article/2/2/g)
[^key-d6075a7d7a95f4b5a5a2987e87667abd]: Sch. 12 para. 60 repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1108](https://www.legislation.gov.uk/uksi/2005/1108), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/1108/article/2/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1108/schedule)
[^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)](https://www.legislation.gov.uk/uksi/2010/866), [art. 1(2)](https://www.legislation.gov.uk/uksi/2010/866/article/1/2), [Sch. 2 para. 117(2)](https://www.legislation.gov.uk/uksi/2010/866/schedule/2/paragraph/117/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/866/article/6), [Sch. 3](https://www.legislation.gov.uk/uksi/2010/866/schedule/3))
[^key-da9117a8f4297d7abeafd9bb4725ed9d]: Words in s. 28(8)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(9)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/9/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-df3af315ff9c898c23ea9435d25a37b0]: S. 38(1) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^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)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(2)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/2), [Sch. 3 para. 18](https://www.legislation.gov.uk/ukpga/2007/5/schedule/3/paragraph/18); [S.I. 2008/787](https://www.legislation.gov.uk/uksi/2008/787), [art. 2(1)](https://www.legislation.gov.uk/uksi/2008/787/article/2/1)[(4)(f)](https://www.legislation.gov.uk/uksi/2008/787/article/2/4/f), [Sch.](https://www.legislation.gov.uk/uksi/2008/787/schedule)
[^key-e79e535543eda633769b00547b461a08]: Word in s. 28(9) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 159(10)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/159/10/a), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6)
[^key-eaba8f4d5632b31dfc3c8d2d920b5f22]: [Sch. 11 para. 31(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/31/b) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2 Pt. 1](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2/part/1); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 6(a)(iv)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/iv)
[^key-ef236c6b3685787d6d3bed6babcfe67e]: [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/2007/22), [s. 27(6)](https://www.legislation.gov.uk/ukpga/2007/22/section/27/6), [Sch. 7 Pt. 6](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/6) (with [Sch. 4 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/22/schedule/4/part/3)); [S.I. 2011/1267](https://www.legislation.gov.uk/uksi/2011/1267), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/1267/article/2/a)
[^key-efa7cecae94f2ecb8693f40bce7d04ba]: Words in s. 1(5)(a) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [ss. 285(3)](https://www.legislation.gov.uk/ukpga/2004/35/section/285/3), [322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1) (with [s. 313](https://www.legislation.gov.uk/ukpga/2004/35/section/313)); [S.I. 2005/275](https://www.legislation.gov.uk/uksi/2005/275), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/275/article/2/7), [Sch. Pt. 7](https://www.legislation.gov.uk/uksi/2005/275/schedule/part/7)
[^key-f0853143fa23d936556eba7c18202a91]: Sch. 1 para. 1(2)(b)(ix) repealed (1.9.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3)
[^key-f22fc3b4276821baa8d15ea4103a09a5]: [S. 23(1)(a)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/a)[(ia)](https://www.legislation.gov.uk/ukpga/1999/30/section/23/1/ia) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b), [Sch. 27 para. 157(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/157/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/2)
[^key-f2f1a5aa9c83b0a1d4237dc3d009263c]: Words in s. 2(4) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 73(c)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/73/c); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-f48834ce065c13e319054e97369df6f0]: [Sch. 5 para. 13A](https://www.legislation.gov.uk/ukpga/1999/30/schedule/5/paragraph/13A) inserted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 77(3)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/77/3); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^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)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [15(3)(a)(iii)](https://www.legislation.gov.uk/uksi/2006/745/article/15/3/a/iii)
[^key-fa6b219c625927829edbd72312fe0391]: [Sch. 2 paras. 13-16](https://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/13) 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)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/1720](https://www.legislation.gov.uk/uksi/2005/1720), [art. 2(16)](https://www.legislation.gov.uk/uksi/2005/1720/article/2/16), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2005/1720/schedule/part/3); [S.I. 2005/3331](https://www.legislation.gov.uk/uksi/2005/3331), [art. 2(1)(a)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/a)[(b)](https://www.legislation.gov.uk/uksi/2005/3331/article/2/1/b), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2005/3331/schedule/part/1); [S.I. 2006/560](https://www.legislation.gov.uk/uksi/2006/560), [art. 2(3)](https://www.legislation.gov.uk/uksi/2006/560/article/2/3), [Sch. Pt. 3](https://www.legislation.gov.uk/uksi/2006/560/schedule/part/3)
[^key-fb411597ec55a8672ee5087b482f3ce9]: [Sch. 8 para. 1(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/8/paragraph/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fb5ee04a1509c56387ca2eac8abbbe62]: [S. 40(2AA)](https://www.legislation.gov.uk/ukpga/1999/30/section/40/2AA) inserted (3.1.2012) by [Pensions Act 2011 (c. 19)](https://www.legislation.gov.uk/ukpga/2011/19), [ss. 19(11)](https://www.legislation.gov.uk/ukpga/2011/19/section/19/11), [38(4)](https://www.legislation.gov.uk/ukpga/2011/19/section/38/4); [S.I. 2011/3034](https://www.legislation.gov.uk/uksi/2011/3034), [art. 3(b)](https://www.legislation.gov.uk/uksi/2011/3034/article/3/b)
[^key-fcce004a4acce0dd7059ec90daf9c427]: Word in Sch. 1 para. 1(2)(b)(i) repealed (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 13](https://www.legislation.gov.uk/ukpga/2004/35/schedule/13); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-fd261213fa90062644e28c191f46abcc]: S. 79(10A) inserted (1.4.2010) by [The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2010 (S.I. 2010/866)](https://www.legislation.gov.uk/uksi/2010/866), [art. 1(2)](https://www.legislation.gov.uk/uksi/2010/866/article/1/2), [Sch. 2 para. 117(3)](https://www.legislation.gov.uk/uksi/2010/866/schedule/2/paragraph/117/3) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/866/article/6), [Sch. 3](https://www.legislation.gov.uk/uksi/2010/866/schedule/3))
[^key-fd68065bd9799d55b79b6a00d024c283]: Word in s. 2(1) substituted (6.4.2005) by [Pensions Act 2004 (c. 35)](https://www.legislation.gov.uk/ukpga/2004/35), [s. 322(1)](https://www.legislation.gov.uk/ukpga/2004/35/section/322/1), [Sch. 12 para. 73(a)](https://www.legislation.gov.uk/ukpga/2004/35/schedule/12/paragraph/73/a); [S.I. 2005/695](https://www.legislation.gov.uk/uksi/2005/695), [art. 2(7)](https://www.legislation.gov.uk/uksi/2005/695/article/2/7), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/695/schedule/1)
[^key-c06b48633768f79a802581e65be24fa9]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/2) amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3), [Sch. 14 Pt. 2](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/2)
[^key-6cb65ee5f640ba5c3988611e45091eca]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/3) amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3), [Sch. 14 Pt. 2](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/2)
[^key-effeab6d9f0c740b657616e691092df7]: [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/4) amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3), [Sch. 14 Pt. 2](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/2)
[^key-9c0d03723aa21eec759118f4df0b553f]: Sch. 7 para. 12 amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3), [Sch. 14 Pt. 2](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/2)
[^key-2f5f26c3a95c6943e208d301946a13c4]: [Sch. 7 para. 13](https://www.legislation.gov.uk/ukpga/1999/30/schedule/7/paragraph/13) amendment to earlier affecting provision 2009 c. 24, Sch. 7 Pt. 3 (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3), [Sch. 14 Pt. 2](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/2)
[^key-312247d9a8abf3ef5476e4f5c8695559]: Words in s. 72(6) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 134(3)(a)](https://www.legislation.gov.uk/ukpga/2012/5/section/134/3/a), [150(2)(g)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/g)
[^key-2d37053046441ba6130779932cfebe13]: S. 72(6A) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 134(3)(b)](https://www.legislation.gov.uk/ukpga/2012/5/section/134/3/b), [150(2)(g)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/g)
[^key-bf100d438e9140e92a4d6c758480fa09]: Words in s. 72(2)(b) inserted (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 134(2)](https://www.legislation.gov.uk/ukpga/2012/5/section/134/2), [150(2)(g)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/g)
#### “Implementation period”.
#### “Implementation period”.
#### Time for discharge of liability.
#### Charges in respect of pension sharing costs.
@@ -7612,11 +7624,11 @@
- (b) section 133(2) and (8) of the Pensions Act 2004 (prohibition on new members during an assessment period in relation to a scheme: exception for discharge of pension credit derived from the scheme).
#### 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.
#### Monitoring of employers’ payments to personal pension schemes.
#### Effect of bankruptcy on pension rights: approved arrangements.
#### Excessive pension contributions made by persons who have become bankrupt.
#### Extension of scheme-making powers.
@@ -7632,7 +7644,7 @@
#### Registration of stakeholder pension schemes.
#### Obtaining information with respect to compliance with section 3 and corresponding Northern Ireland legislation.
#### Duty of employers to facilitate access to stakeholder pension schemes.
#### New allowances for bereaved spouses.
@@ -7642,24 +7654,24 @@
#### Incapacity benefit: reduction for pension payments.
#### Cash equivalents.
#### Creation of pension debits and credits.
#### Creation of state scheme pension debits and credits.
#### Charges in respect of pension sharing costs.
#### Creation of state scheme pension debits and credits.
#### Extension of scheme-making powers.
#### Effect of state scheme pension debits and credits.
#### Disability living allowance.
#### Abolition of severe disablement allowance.
#### Bereavement payments.
#### Incapacity benefit: reduction for pension payments.
#### Attendance allowance.
#### New allowances for bereaved spouses.
#### Incapacity benefit: persons incapacitated in youth.
#### Disability living allowance.
#### Certain overpayments of benefit not to be recoverable.
#### Contributions and pensions administration.
#### Child benefit: claimant to state national insurance number.
#### Supply of information for child support purposes.
2012-04-06
Welfare Reform and Pensions Act 1999
2012-01-03
Welfare Reform and Pensions Act 1999
2010-10-01
Welfare Reform and Pensions Act 1999
2010-04-01
Welfare Reform and Pensions Act 1999
2010-03-30
Welfare Reform and Pensions Act 1999
2010-01-12
Welfare Reform and Pensions Act 1999
2009-11-12
Welfare Reform and Pensions Act 1999
2009-10-31
Welfare Reform and Pensions Act 1999
2009-10-01
Welfare Reform and Pensions Act 1999
2009-04-01
Welfare Reform and Pensions Act 1999
2009-03-28
Welfare Reform and Pensions Act 1999
2009-01-26
Welfare Reform and Pensions Act 1999
2008-11-26
Welfare Reform and Pensions Act 1999
2008-10-27
Welfare Reform and Pensions Act 1999
2008-04-01
Welfare Reform and Pensions Act 1999
2008-03-18
Welfare Reform and Pensions Act 1999
2007-11-26
Welfare Reform and Pensions Act 1999
2007-09-26
Welfare Reform and Pensions Act 1999
2006-08-01
Welfare Reform and Pensions Act 1999
2006-04-06
Welfare Reform and Pensions Act 1999
2005-12-30
Welfare Reform and Pensions Act 1999
2005-12-05
Welfare Reform and Pensions Act 1999
2005-07-26
Welfare Reform and Pensions Act 1999
2005-04-15
Welfare Reform and Pensions Act 1999
2005-04-06
Welfare Reform and Pensions Act 1999
2004-11-18
Welfare Reform and Pensions Act 1999
2004-09-01
Welfare Reform and Pensions Act 1999
2003-07-05
Welfare Reform and Pensions Act 1999
2003-04-06
Welfare Reform and Pensions Act 1999
2002-07-08
Welfare Reform and Pensions Act 1999
2002-04-06
Welfare Reform and Pensions Act 1999
2002-03-26
Welfare Reform and Pensions Act 1999
2002-03-25
Welfare Reform and Pensions Act 1999
2002-01-30
Welfare Reform and Pensions Act 1999
2000-07-28
Welfare Reform and Pensions Act 1999
1999-11-11
Welfare Reform and Pensions Act 1999
original version
Text at this date