Occupational Pension Schemes (Contracting-out) Regulations 1996

Suspension of section 9(2B) rights

20A

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

Payable age in salary-related contracted-out schemes.

Each part of scheme to comply with section 12A of the 1993 Act.

Requirements for meeting the statutory standard.

Circumstances when actuary other than actuary appointed under section 47 of the 1995 Act may certify broad equivalence.

Requirements for a reference scheme.

Reference scheme: circumstances in which widows', widowers' or surviving civil partners' pensions need not be payable

Modification applying to public service pension schemes.

Service in a salary-related contracted-out scheme that does not qualify for further benefits

Schemes which cannot be certified under section 9(2B) of the 1993 Act.

Persons to be regarded as members

50A

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

Contributions equivalent premiums

Payment of a contributions equivalent premium.

Payment in lieu of benefit and delay in refund for the purposes of employer’s right of recovery.

Refund of a contributions equivalent premium.

Circumstances for the purposes of section 17(6) of the 1993 Act in which widower’s, widow’s or surviving civil partner's guaranteed minimum pension is to be payable.

Period for the purposes of section 17(6) of the 1993 Act for which widower’s, widow’s or surviving civil partner's guaranteed minimum pension is to be payable.

Payment of a guaranteed minimum pension as a lump sum

Conversion of guaranteed minimum pensions into other benefits: actuarial equivalence

69A

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

Conversion of guaranteed minimum pensions into other benefits: survivors’ benefits

69B

• (1) For the purposes of Condition 4 of section 24B of the 1993 Act, the circumstances in which, and periods during which, the converted scheme must provide survivors’ benefits are prescribed in this regulation.

• (2) The circumstances are that—

• (a) an earner’s pre-conversion benefits include a guaranteed minimum pension, and

• (b) the scheme before conversion provided that—

• (i) i)if such an earner dies leaving a widow, widower or surviving civil partner (whether before or after attaining pensionable age), the widow, widower or surviving civil partner will be entitled to a guaranteed minimum pension, and

• (ii) in a case where section 17(6) of the 1993 Act applies, such a widower’s, widow’s or surviving civil partner’s guaranteed minimum pension will be payable in the circumstances set out in regulation 57(a) to (c).

• (3) The periods are—

• (a) for widows, widowers and surviving civil partners, any period mentioned in section 17(4A)(a) and (b) of the 1993 Act (minimum pensions for widows and widowers),

• (b) for widows, widowers and surviving civil partners whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow, widower or surviving civil partner attained the age of 45, so much of the period beginning with the time when that entitlement came to an end as neither—

• (i) comprises a period during which the widow, widower or surviving civil partner and another person are living together as a married couple,another person are living together as a married couple, nor

• (ii) falls after the time of any—

• (aa) marriage, or

• (bb) formation of a civil partnership,

by the widow, widower or surviving civil partner which takes place after the earner’s death,

• (c) for widows whose spouse was a man, any period for which a widowed mother’s allowance or widow’s pension is payable to the widow by virtue of the earner’s contributions, and

• (d) for widowers, widows whose spouse was a woman and surviving civil partners, any period which is, by virtue of regulation 58, a prescribed period for the purposes of section 17(6) of the 1993 Act.

• (4) The following provisions do not apply where the earner died before 5th December 2005—

• (a) paragraph (3)(b)(i) so far as it relates to the living together of two people of the same sex;

• (b) paragraph (3)(b)(ii)(aa) so far as it relates to a marriage involving two people of the same sex; and

• (c) paragraph (3)(b)(ii)(bb).

Transitional arrangements for schemes contracted-out under section 9(2) of the 1993 Act to become contracted-out under section 9(3) of that Act

76A

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

Former requirements for consent for alterations of rules

76B

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

Savings in respect of State Scheme Premiums.

SCHEDULE 3 — Further requirements for meeting the statutory standard

1

The actuary must complete a reference scheme test certificate.

2

The reference scheme test certificate must—

• (a) certify whether in the actuary’s opinion, the scheme satisfies the statutory standard in relation to the provision of pensions for—

• (i) earners, and

• (ii) the widows, widowers or surviving civil partners of earners, and

• (b) specify the date of the information used by the actuary for the purposes of completing the certificate (referred to in this Schedule as the “effective date”).

3

The actuary must—

• (a) send the completed reference scheme test certificate to Her Majesty’s Revenue and Customs and send a signed copy of that certificate to the employer, or

• (b) send the completed reference scheme test certificate to the employer and inform the employer that that certificate should be sent to Her Majesty’s Revenue and Customs.

4

Where the actuary is sending the first reference scheme test certificate for a scheme, the actuary must also inform—

• (a) the trustees or managers of the scheme and the employer that Her Majesty’s Revenue and Customs provide guidance on contracting-out, including guidance on what changes need to be notified to Her Majesty’s Revenue and Customs,

• (b) the employer that it should provide a copy of the completed certificate to the trustees or managers of the scheme, and

• (c) the employer that it should keep a record of any subsidiary or associated employers.

5

• (1) Where the employer asks the actuary to advise whether the statutory standard is satisfied, the actuary must inform the trustees or managers of the scheme that the employer has asked for that advice.

• (2) Sub-paragraph (1) does not apply if the actuary has previously informed the trustees or managers of the scheme that the actuary provides advice to the employer.

6

Where the scheme calculates pensions by different methods for different members, the actuary—

• (a) must decide whether the pensions provided under each method are broadly equivalent to, or better than, the pensions which would be provided under a reference scheme, and

• (b) must not complete a reference scheme test certificate for any members whose pensions are calculated by a method which does not provide pensions that are broadly equivalent to, or better than, the pensions which would be provided under a reference scheme.

7

The actuary must not complete a reference scheme test certificate if the average value of pension provided under the scheme is less than the average value of pension which would be provided under a reference scheme.

8

Where an employer asks for a separate reference scheme test certificate which only includes its employees, the actuary must—

• (a) provide that employer with a separate reference scheme test certificate, and

• (b) consider only the employees of that employer for that certificate.

9

Where—

• (a) an employer has two or more schemes, and

• (b) none of those schemes can be contracted-out by itself under section 9(1) of the 1993 Act (requirements for certification of schemes: general),

the actuary may take into account the pensions provided under all those schemes.

10

The actuary must use any information about the earner’s remuneration which—

• (a) the actuary considers is relevant for the reference scheme test certificate,

• (b) is the latest available information, and

• (c) subject to paragraph 11, refers to the period of one year.

11

Where—

• (a) the actuary is satisfied that the information about the earner’s remuneration which refers to a period of one year is significantly abnormal, and

• (b) the employer writes to the actuary stating that it is also so satisfied,

the actuary may use such information for the purposes of paragraph 10(c) which refers to the period of three years ending on the effective date.

12

• (1) This paragraph applies where, on the effective date, the scheme has not been established but is in the process of being established.

• (2) For the purposes of carrying out the comparison under regulation 23, the actuary must use estimated membership information.

• (3) In this paragraph, “estimated membership information” means any information about the earners who the actuary expects to join the scheme when it is established which—

• (a) the actuary considers is necessary for the purposes of the comparison under regulation 23, and

• (b) may include information on the age, gender and earnings of those earners.

13

• (1) The pensions provided under the scheme for the purposes of carrying out the comparison under regulation 23 are the pensions referred to in sub-paragraph (2).

• (2) The pensions are those which the actuary expects will accrue in the three years after the effective date.

• (3) For the purposes of sub-paragraph (2), the actuary must—

• (a) assume that the earner leaves pensionable service—

• (i) at the end of the three-year period mentioned in sub-paragraph (2), or

• (ii) if the earner attains normal pension age before the end of that three-year period, on the date on which the earner attains normal pension age,

• (b) assume that pensions are payable from the date on which the earner attains normal pension age,

• (c) where the earner has accrued their maximum pension under the scheme during any part of the three-year period mentioned in sub-paragraph (2), assume that that maximum pension accrues at the same rate for each year of the pensionable service which the earner is likely to complete up to a maximum of 40 years, and

• (d) take into account the person whom the actuary expects will be entitled to receive the pensions referred to in sub-paragraph (2).

14

• (1) For the purposes of carrying out the comparison under regulation 23, the actuary must use—

• (a) where a statement of funding principles has been prepared or revised for the scheme under section 223 of the 2004 Act (statement of funding principles), the actuarial assumptions in the most recent such statement, and

• (b) any other actuarial assumptions which the actuary considers necessary.

• (2) The actuarial assumptions referred to in sub-paragraph (1) must be used for valuing—

• (a) the pensions provided under the scheme, and

• (b) the pensions which would be provided under a reference scheme.

15

• (1) For the purposes of carrying out the comparison under regulation 23, the pensions provided under the scheme for widows, widowers and surviving civil partners are subject to the following requirements of this paragraph.

• (2) The actuary must carry out a separate comparison for pensions the actuary expects to accrue during the three-year period referred to in paragraph 13(2) in respect of—

• (a) death in service (see sub-paragraphs (3), (9) and (10) of this paragraph),

• (b) death in deferment (see sub-paragraph (4)), and

• (c) death in retirement (see sub-paragraphs (5) and (11)).

• (3) A death in service pension must be valued as if the earner died—

• (a) three years after the effective date, or

• (b) if the earner attains normal pension age before that date, on the day before the date on which the earner attains normal pension age.

• (4) A death in deferment pension must be valued as if the earner died more than three years after the effective date.

• (5) A death in retirement pension must be valued as if the earner died after the date on which the earner attains normal pension age.

• (6) The actuary may not complete the reference scheme test certificate unless each of the pensions referred to in sub-paragraph (2) are broadly equivalent to, or better than, those which would be provided under a reference scheme.

• (7) Sub-paragraph (8) applies where—

• (a) a pension which is in payment for a widow, widower or surviving civil partner has been reduced under the scheme because they were at least 10 years younger than the earner, or

• (b) a pension which may become payable in the future for a widow, widower or surviving civil partner would be reduced under the scheme if they were at least 10 years younger than the earner.

• (8) Where this sub-paragraph applies, the actuary—

• (a) must estimate, where sub-paragraph (7)(b) applies, the number and amount of future pension reductions which the actuary thinks are likely to occur, and

• (b) may ignore any part of the reductions referred to in sub-paragraph (7) which are or are likely to be—

• (i) made in respect of each complete year during which the age difference referred to in sub-paragraph (7) was at least 10, and

• (ii) 2.5% or less for each such year.

• (9) Sub-paragraph (10) applies where any death in service pensions—

• (a) have an accrual rate of less than 1/160ths of any qualifying earnings within the meaning of section 12B(5) of the 1993 Act (reference scheme) and are calculated by reference to—

• (i) the number of years of pensionable service which the earner has completed in the scheme, and

• (ii) any amount which is additional to the number of years of pensionable service referred to in sub-paragraph (i), or

• (b) are not calculated by reference to the number of years of pensionable service.

• (10) Where this sub-paragraph applies, the actuary must compare under sub-paragraph (2)(a) the death in service pension with a reference scheme—

• (a) based on the earner’s pensionable service up to the date which applies under sub-paragraph (3), and

• (b) excluding any of the earner’s pensionable service which took place before—

• (i) the date on which a contracting-out certificate was first issued to the scheme, or

• (ii) in the case of female earners or surviving civil partners, 6th April 1988 where that date is later than the date referred to in sub-paragraph (i).

• (11) Where a death in retirement pension can be reduced under the scheme if the earner takes part of their pension as a lump sum on retirement, the actuary must reduce the death in retirement pension by an amount broadly consistent with the average such reductions made by the scheme in relation to other earners.

16

• (1) Subject to sub-paragraph (2), this paragraph applies in each of the following circumstances—

• (a) where the actuary has been informed of any changes to—

• (i) the scheme rules, or

• (ii) the membership of the scheme (including changes to the remuneration of scheme members),

which the actuary thinks might affect the scheme’s ability to satisfy the statutory standard;

• (b) where, after estimated membership information has been used in accordance with paragraph 12, actual information becomes available about the members who have joined the scheme;

• (c) unless paragraph (a) or (b) applies, three years after the effective date;

• (d) three years after the date on which this paragraph (that is, paragraph 16 of this Schedule) last applied.

• (2) This paragraph does not apply where the scheme is no longer required to satisfy the statutory standard.

• (3) The actuary must consider whether there have been any changes which would prevent a reference scheme test certificate from being issued.

• (4) If—

• (a) there have been any changes referred to in sub-paragraph (3), and

• (b) no further changes have been made which the actuary considers would enable a reference scheme test certificate to be issued,

the actuary must inform in writing the trustees or managers of the scheme, Her Majesty’s Revenue and Customs and the employer.

17

In this Schedule—

• “accrual rate” means the rate at which, under the scheme rules, rights to the pension accrue over time by reference to periods of service in any description of employment to which the scheme applies;

• “death in deferment pension” means a pension payable in respect of an earner who dies—otherwise than in pensionable service under the scheme, andbefore their own entitlements to pensions under the scheme have commenced;

• “death in retirement pension” means a pension payable in respect of an earner who dies after their own entitlements to pensions under the scheme have commenced;

• “death in service pension” means a pension payable in respect of an earner who dies in pensionable service under the scheme;

• “earner” means an earner in employed earner’s employment;

• “effective date” has the meaning given in paragraph 2(b);

• “normal pension age” means the earliest age at which an earner may be entitled to payment of an unreduced pension;

• “unreduced pension” means a pension which—has not been actuarially reduced as a result of early payment of the pension, anddoes not include any discretionary benefits.

Editorial notes

[^c1689782]: 1995 c.26 .

[^c1689783]: Seesection 185 of the Pension Schemes Act 1993 (c.48) and section 173 of the Social Security Administration Act 1992 (c.5), under which the requirement to consult does not apply where regulations are made only for the purpose of consolidating other regulations revoked by them or which are consequential upon a specified enactment and made before the end of six months from the coming into force of that enactment or where the Occupational Pensions Board agrees that regulations need not be referred to it.

[^c1689784]: 1993 c.48 .

[^c1689785]: Section 12A(6) was inserted by section 136(5) of the Pensions Act 1995.

[^c1689786]: 1992 c.5 .

[^c1689787]: Section 42A was inserted by section 137(5) of the Pensions Act 1995.

[^c1689788]: 1992 c.4 .

[^c1689790]: 1973 c.38 .

[^c1689791]: Section 7(2B) was inserted by section 136(1) of the Pensions Act 1995.

[^c1689797]: Section 9(2) was substituted by section 136(3) of the Pensions Act 1995.

[^c1689798]: Sections 12A to 12D were inserted by section 136(5) of the Pensions Act 1995.

[^c1689815]: 1965 c.51 . The relevant provisions were repealed by the Social Security Act 1973 (c.38) but continued in force by S.I. 1974/2057 .

[^c1689821]: Section 42A was inserted by section 137(5) of the Pensions Act 1995.

[^c1689822]: Section 45B was inserted by section 139 of the Pensions Act 1995.

[^c1689823]: Section 28 was amended by sections 142 and 146(2) of the Pensions Act 1995.

[^c1689824]: Section 32A was inserted by section 146(1) of the Pensions Act 1995.

[^c1689830]: Section 50(1B) was inserted by paragraph 45 of Schedule 5 to the Pensions Act 1995.

[^c1689832]: Section 52(2A) was inserted by paragraph 47 of Schedule 5 to the Pensions Act 1995.

[^c1689860]: 1993 c.48 as amended by Part III and Schedule 5 to the Pensions Act 1995. Section 181(1) is cited for the meaning given to “prescribe" and “regulations".

[^c1689861]: 1995 c.26 .

[^key-4d4e42e5013de8dfffc40038de21c57f]: Reg. 76A inserted (12.7.1996) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 1996 (S.I. 1996/1577) , regs. 1 , 2

[^key-d47d1a0606165f108b8bc7ddf705373c]: Reg. 76B inserted (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786) , reg. 1 , Sch. 1 para. 4(15)

[^key-ca9235a30296a69a75f8ee9006093525]: Words in reg. 1(2) inserted (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786) , reg. 1 , Sch. 1 para. 4(2)

[^key-56f54c44691d227090bc64edadc155a1]: Reg. 3(4)(5) substituted (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786) , reg. 1 , Sch. 1 para. 4(4)

[^key-15c7f1ccc2528cf37d3bb35689497ea3]: Reg. 42(1) - (2B) substituted for reg. 42(1)(2) (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786) , reg. 1 , Sch. 1 para. 4(8)

[^key-169a998d15b7b1438795c8b831270e3d]: Words in reg. 45(3)(a) substituted (6.4.1997) by The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997 (S.I. 1997/819) , regs. 1(1) , 3(b)(i)

[^key-e166a5152173a873403b871baf44e413]: Reg. 45(3A) - Reg. 45(3B) inserted (6.4.1997) by The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997 (S.I. 1997/819) , regs. 1(1) , 3(b)(ii)

[^key-f24e0ac01da5145d7f75f5bbb96f258a]: Words in reg. 7 added (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786) , reg. 1 , Sch. 1 para. 4(6)

[^key-dfb651fb20081f92b5764fba08455c70]: Words in reg. 9(8) added (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786) , reg. 1 , Sch. 1 para. 4(7)

[^key-60e149853b1731cb2197dc6a09b129a8]: Words in reg. 46(1) substituted (6.4.1997) by The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997 (S.I. 1997/819) , regs. 1(1) , 3(c)(i)

[^key-8b7072683963d21368d68320ddb2756b]: Words in reg. 46(2) substituted (6.4.1997) by The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997 (S.I. 1997/819) , regs. 1(1) , 3(c)(ii)

[^key-ae03824df950425c0863c76b8d2caca4]: Words in reg. 1(2) deleted (30.12.1999) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/3198) , regs. 1(1) , 3(2)(b)

[^key-4d916dfdb6337255a38122972daf53fd]: Words in reg. 1(2) inserted (1.12.2000) by The Pension Sharing (Contracting-out) (Consequential Amendments) Regulations 2000 (S.I. 2000/2975) , regs. 1 , 2(2)(a)

[^key-c08768974ba9505513d34317f0d2dc0c]: Words in reg. 1(2) inserted (1.12.2000) by The Pension Sharing (Contracting-out) (Consequential Amendments) Regulations 2000 (S.I. 2000/2975), regs. 1, 2(2)(b)

[^key-aae410bf55b5112b212b31f53c74a743]: Words in reg. 23(d) substituted (1.12.2000) by The Pension Sharing (Contracting-out) (Consequential Amendments) Regulations 2000 (S.I. 2000/2975) , regs. 1 , 2(4)

[^key-addbf8efc692332f94aec33da2dc6682]: Reg. 20A inserted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(9)

[^key-565a90aa04a1bba87e7b1f1822b88ed9]: Reg. 19 substituted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(7)

[^key-89fe02f108458909bdf6c5adbea231f5]: Word in reg. 23(e) omitted (6.4.2002) by virtue of The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(10)(a)

[^key-ac5da46805070fec1e96e143efc84ddc]: Reg. 23(g) inserted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(10)(b)

[^key-f7bf9d880de87747ad1ca7ad2de07575]: Reg. 3(2)(c) omitted (6.4.2002) by virtue of The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(2)(a)

[^key-93d69822addc4a3fb6585dd80818b018]: Word in reg. 3(2)(g)(i) inserted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(2)(b)(i)

[^key-5c70d3cd6b3a08d70feac27ebeb6f636]: Reg. 3(2)(g)(iii) omitted (6.4.2002) by virtue of The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(2)(b)(ii)

[^key-7cb006f928cd650287aab6c83bc240a9]: Reg. 6(2)(e)(f) omitted (6.4.2002) by virtue of The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(3)

[^key-afa3e435bbe4b442d147efc3bffe52c0]: Reg. 9(1) substituted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(4)

[^key-af33aa6bf75d81b498aee1182c1605fb]: Words in reg. 62(2)(d) substituted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(16)(a)

[^key-09550e1c175bc1cd4c0492464ff5e6ce]: Reg. 62(2)(e) inserted (6.4.2002) by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681) , regs. 1 , 2(16)(b)

[^key-530402e97bedb5b7fe2016986aadfde9]: Words in reg. 23(b) substituted (5.12.2005) by Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 10

[^key-c4db2be8511892b2ea149b9c33942304]: Reg. 26 substituted (5.12.2005) by Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 2 para. 11

[^key-240aaae4f59baec5d42364b0f9d31ca7]: Words in reg. 37(4)(5) substituted (5.12.2005) by Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 12(a)

[^key-232fd46a0c2f1554ae9960d9aee98ff2]: Words in reg. 37(4)(5) substituted (5.12.2005) by Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 12(b)

[^key-bf41fbb4ede79c67f7d5c3d3b6a3efa8]: Words in reg. 45(3A) substituted (5.12.2005) by Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 13

[^key-2c2eb2a9e4d630e9631237fe29138504]: Words in reg. 57 heading inserted (5.12.2005) by Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 18(a)

[^key-debcc194a9de4ea960539ace188635f2]: Words in reg. 58 heading inserted (5.12.2005) by virtue of Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 19(a)

[^key-8710d5296b9d698f1c0ae4b06ebfa3d7]: Words in reg. 59 heading added (5.12.2005) by virtue of Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050) , art. 1(3) , Sch. 2 para. 20(a)

[^key-e7227525c1ea3b34aff4407acaea2735]: Words in reg. 1(2) inserted (30.12.2005) by The Occupational Pension Schemes (Scheme Funding) Regulations 2005 (S.I. 2005/3377) , regs. 1 , 20(1) , Sch. 3 paras. 1(2)(a) (with Sch. 4 para. 17 )

[^key-6757ea030db19fa67fb6adae04ddab2d]: Words in reg. 1(2) omitted (30.12.2005) by virtue of The Occupational Pension Schemes (Scheme Funding) Regulations 2005 (S.I. 2005/3377) , regs. 1 , 20(1) , Sch. 3 paras. 1(2)(b) (with Sch. 4 para. 17 )

[^key-1005fc444f0d782394dcd63e646ee280]: Reg. 6(2)(g) substituted (30.12.2005) by The Occupational Pension Schemes (Scheme Funding) Regulations 2005 (S.I. 2005/3377) , regs. 1 , 20(1) , Sch. 3 paras. 1(3) (with Sch. 4 para. 17 )

[^key-728dcb02687a2602ec51dcf24d3d5760]: Words in reg. 1(2) substituted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(2)(a)

[^key-aaf7b0769a6e6221bf5269b97757c329]: Words in reg. 1(2) omitted (6.4.2006) by virtue of Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(2)(b)

[^key-778bc2a0d007f6c5060e605f90bce433]: Words in reg. 1(2) inserted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(2)(c)

[^key-02c99730ff1ab6c1f134c46fad470063]: Reg. 20 substituted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(5)

[^key-ec3f4918f2977ba86b1ed134d11a7487]: Reg. 29(a) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(7)

[^key-8f3a77549c7d127312c2840e87095cd1]: Reg. 60 substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(10)

[^key-c97203635602568121caa339073197e7]: Words in reg. 1(2) substituted (6.4.2007) by Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/814) , regs. 1 , 4(2)

[^key-4a59ce2eba644d6b2fd001c34b827de2]: Word in reg. 1(2) substituted (6.4.2007 with effect in accordance with reg. 1(2)) by Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007 (S.I. 2007/1154) , regs. 1(1) , 3(2)(a)

[^key-66ed8768438878b4d08767a5f15d8d1c]: Words in reg. 1(2) substituted (6.4.2007 with effect in accordance with reg. 1(2)) by Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007 (S.I. 2007/1154) , regs. 1(1) , 3(2)(b)

[^key-c404f5e2fd8a2b6f65dc58c183ccb36c]: Words in reg. 1(2) added (6.4.2007 with effect in accordance with reg. 1(2)) by Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007 (S.I. 2007/1154) , regs. 1(1) , 3(2)(c)

[^key-db7253b0dd58cd03b24277fb1166cfbe]: Words in reg. 62(2)(e) substituted (6.4.2007) by Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/814) , regs. 1 , 4(3)(a)

[^key-75bd380c3bfeb6e5abe435cd02b5de53]: Reg. 62(2)(f) added (6.4.2007) by Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/814) , regs. 1 , 4(3)(b)

[^key-28d1b07f1597536b5f30954ac0cc3a09]: Reg. 69A - Reg. 69B inserted (6.4.2009) by Occupational Pension Schemes (Contracting-out) (Amendment) Regulations 2009 (S.I. 2009/846) , regs. 1 , 2(2)

[^key-0bef2e0d3dde67f60169df2973a183e2]: Words in reg. 1(2) omitted (6.4.2009) by virtue of Pensions Act 2008 (Abolition of Safeguarded Rights) (Consequential) Order 2009 (S.I. 2009/598) , arts. 1 , 3(2)

[^key-23203aa403491e645990876bb4864451]: Word in reg. 9(5)(e)(i) inserted (6.4.2009) by Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615) , regs. 1(2) , 4(2)(a)

[^key-197317ab60070449719ea23b294e032c]: Word in reg. 9(5)(e)(ii) omitted (6.4.2009) by virtue of Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615) , regs. 1(2) , 4(2)(b)

[^key-10952b54c4d1a17c00d6571cdaf88f2d]: Reg. 9(5)(e)(iii) renumbered as reg. 9(5)(ea) (6.4.2009) by Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615) , regs. 1(2) , 4(2)(c)

[^key-fe4d11126281221a46e519c617061cf3]: Words in reg. 9(5)(ea) inserted (6.4.2009) by Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615) , regs. 1(2) , 4(2)(d)

[^key-d17b8d5a29615f6abc00f463137368f3]: Words in reg. 9(6) substituted (6.4.2009) by Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615) , regs. 1(2) , 4(2)(e)

[^key-032b7c4a59967c2a56447030464076c9]: Reg. 23(d)(ii) and preceding word omitted (6.4.2009) by virtue of Pensions Act 2008 (Abolition of Safeguarded Rights) (Consequential) Order 2009 (S.I. 2009/598) , arts. 1 , 3(3)

[^key-7f2a0f7d5289481bdfe7c6cc8cc383fd]: Words in reg. 1(2) inserted (1.12.2009) by Occupational and Personal Pension Schemes (Authorised Payments) Amendment Regulations 2009 (S.I. 2009/2930) , regs. 1 , 4(2)

[^key-96d6248b9d4841bfbb3022e18bd246e9]: Sch. 3 added (1.10.2011) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011 (S.I. 2011/1294), regs. 1(2), 2(3), Schs.

[^key-b9eea6a4dca28b69c99baefbcd945fb9]: Reg. 23(a) substituted (1.10.2011) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011 (S.I. 2011/1294) , regs. 1(2) , 2(2)(a)

[^key-0aef2677e80b5e04807ee19c512d56c8]: Words in reg. 23(f) inserted (1.10.2011) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011 (S.I. 2011/1294) , regs. 1(2) , 2(2)(b)

[^key-fdcbb39c2527c120001984dbbc934695]: Reg. 23(h)(i) added (1.10.2011) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011 (S.I. 2011/1294) , regs. 1(2) , 2(2)(c)

[^key-eed3d6222a99be622ac0b5b36a3f19f4]: Words in reg. 1(2) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(2)

[^key-bcffc15d55e34d9c2793aa007ae2f851]: Words in reg. 1(2) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(2)

[^key-a77ecb3d2921f0e40b1a53b2c4a000cf]: Words in reg. 3(1)(c) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(3)

[^key-9f29beb833d30eea6cd97c8406150180]: Words in reg. 3(2)(g)(i) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(3)

[^key-2fd9e5b998ad97727a9e685288b53d4f]: Reg. 6(4) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(4)

[^key-b75ee3953ec8e011b77068b3d77bea28]: Words in reg. 9(3)(b) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(5)

[^key-6fc6637ba7ba461c24408c31dc748298]: Words in reg. 10(1)(a) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(6)

[^key-c99a65fe4e2b763fb0f52939a9ad0ce1]: Words in reg. 10(1)(b) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(4)

[^key-0b8e5ff2eda40ba039e8fdd668ca9493]: Reg. 30 omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(8)

[^key-afd6ddf294500bda8bd8c98a562312f2]: Reg. 37(1A) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(6)(a)

[^key-25c456d45701e89e9aa4f9fbea4e6738]: Words in reg. 37(2) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(6)(b)

[^key-551829b5966f12854c84801ca9f37982]: Words in reg. 37(7) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(6)(c)

[^key-c6f9934fb0fa6143fea6c8346919d121]: Reg. 39 omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(11)

[^key-9ca655f3330f194df04cd5522a844c33]: Reg. 40 omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(11)

[^key-adaf1b38da1ee5be0c8648b23cf34186]: Words in reg. 44(7) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(8)

[^key-cb95dfef08e43707e39bbf5ec68254c9]: Words in reg. 45(2) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(14)

[^key-0226c46eb3f84bbe52e6aa4072fe82d0]: Words in reg. 45(2) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(9)(a)

[^key-66443cdd3d702f84710dcf77a1f08619]: Words in reg. 45(3) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(9)(b)

[^key-3a16aacc0497e11f0f973e9594c5e955]: Reg. 45(3)(b) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(9)(b)

[^key-638b8689d374f7bccded69dbd91e8b44]: Reg. 45(4) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(9)(c)

[^key-1a74eae7ab06855e42d72f8d4738f6ce]: Words in reg. 46(1) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(10)(a)

[^key-92cf239e0bfe5a46ea5baf34d6a9bfce]: Words in reg. 46(1) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(10)(a)

[^key-33aa035a7b8dd47543b72c312bd59f8c]: Reg. 46(3) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(10)(b)

[^key-a5155aa581c018ad25d698c886dde363]: Words in reg. 46(4) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) Order 2011 (S.I. 2011/1246) , arts. 1(2)(a) , 8(10)(c)

[^key-2a8c49d58e2f97a4f8e706b9171b0980]: Words in reg. 62(3) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(17)(a)

[^key-58c68f2aac9cf46d9ccc2007d88eb729]: Words in reg. 62(3) substituted (6.4.2012) by The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245) , regs. 1(2) , 4(17)(b)

[^key-db86eb1879388c942e8e6b7ab3fff4c6]: Words in reg. 62(2)(f) substituted (6.4.2012) by The Occupational Pension Schemes (Contracting-out and Modification of Schemes) (Amendment) Regulations 2012 (S.I. 2012/542) , regs. 1(2) , 2(2)(a)

[^key-8e2efb9d01e0ab6fa92c20b72f7b164a]: Reg. 62(2)(g) added (6.4.2012) by The Occupational Pension Schemes (Contracting-out and Modification of Schemes) (Amendment) Regulations 2012 (S.I. 2012/542) , regs. 1(2) , 2(2)(b)

[^key-b46128ba20fa6163e17a58b8e0bddc55]: Words in Sch. 3 para. 4(a)(b) substituted (6.4.2012) by The Occupational Pension Schemes (Contracting-out and Modification of Schemes) (Amendment) Regulations 2012 (S.I. 2012/542), regs. 1(2), 2(3)

[^key-8153175cce069030d3642e66354901e5]: Words in reg. 1(2) omitted (9.8.2012) by virtue of The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations 2012 (S.I. 2012/1817) , reg. 1 , Sch. para. 2(a)

[^key-9667cbd058249d837781d06ac66c306d]: Words in reg. 23(a) substituted (9.8.2012) by The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations 2012 (S.I. 2012/1817) , reg. 1 , Sch. para. 2(b)

[^key-4ddfeb953e5cd5ad4233c668bf8c5eb5]: Reg. 3(3)(a)(i)(ia) substituted for reg. 3(3)(a)(i) (6.4.2014) by The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734) , reg. 1(1) , Sch. 9 para. 2(a)

[^key-bc32a17311b7592eb82c15148b3bf5f8]: Reg. 3(3)(b) substituted (6.4.2014) by The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734) , reg. 1(1) , Sch. 9 para. 2(b)

[^key-e72291e37e03859bbc998128d22284f6]: Reg. 1(1A) omitted (E&W) (13.3.2014) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(2) Reg. 1(1A) omitted (S) (16.12.2014) by virtue of The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(2)

[^key-ea86dd0be8705f10414ecd0db9dbbd0b]: Word in reg. 26(1)(b)(ii) inserted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(3)(a), and word in reg. 26(1)(b)(ii) inserted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(3)(a)

[^key-78bd0085df93c8fa42b17dbd1ee372a5]: Reg. 26(1)(b)(iii) substituted for 26(1)(iii)(iv) (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(3)(a), and reg. 26(1)(b)(iii) substituted for reg. 26(1)(iii)(iv) (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(3)(a)

[^key-2049185451e9aa383b4e39c30a2b1470]: Words in reg. 26(1)(c) substituted for reg. 26(1)(c)(i)(ii) (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(3)(b), and words in reg. 26(1)(c) substituted for reg. 26(1)(c)(i)(ii) (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(3)(b)

[^key-5580f232c07833cea40f0e8e6d4a5999]: Reg. 26(2) substituted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(3)(c), and reg. 26(2) substituted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(3)(c)

[^key-3a62ac7223d263dfc2ad48048c04789a]: Words in reg. 57 heading inserted (13.3.2014) (EW) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(4)(a)(i), and words in reg. 57 inserted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(4)(a)(i)

[^key-0841a72dea894902f09427002ca551bc]: Words in reg. 57 heading inserted (13.3.2014) (EW) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107), art. 1(2), Sch. 1 para. 17(4)(a)(ii), and word in reg. 57 heading inserted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(4)(a)(ii)

[^key-e08b5d47d9b015da36aa3e8865aef2f5]: Words in reg. 58 heading inserted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(5)(a)(i), words in reg. 58 inserted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(5)(a)(i)

[^key-07a490f7ed4c5139752c9673af59da31]: Word in reg. 58 inserted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(5)(a)(ii), Word in reg. 58 inserted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 6 para. 12(5)(a)(ii)

[^key-68e55bda65fa15fd62a55ae3cbc8322d]: Words in reg. 59 heading substituted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(6)(a), and words in reg. 59 substituted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 6 para. 12(6)(a)

[^key-f97846e2b1417502b11137f1a663b67c]: Words in reg. 69B(2)(b)(ii) substituted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(7)(a), and words in reg. 69B(2)(b)(ii) substituted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 6 para. 12(7)(a)

[^key-e5ba0d812da22276cfd150804a81b7f3]: Words in reg. 69B(3)(b)(i) substituted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(7)(b), and words in reg. 69B(3)(b)(i) substituted for reg. 69B(3)(b)(i)(aa)(bb) (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 6 para. 12(7)(b)

[^key-45627ffad0bb2034fc6737f5f421a9c7]: Reg. 69B(4) substituted (13.3.2014) (EW) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107) , art. 1(2) , Sch. 1 para. 17(7)(c), and reg. 69B(4) substituted (16.12.2014) (S) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 6 para. 12(7)(c)

[^key-a37ea05250724b2ccd3e5435d2c016dd]: Words in reg. 69B(3)(c) substituted (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 3 para. 3(3)(a)

[^key-ebae63bf592103ec1d2fc9981596356a]: Words in reg. 69B(3)(d) substituted (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229) , art. 1(2) , Sch. 3 para. 3(3)(b)

[^M_F_1e1de450-efff-4e16-e5bd-a9c0aa0edb2a]: Reg. 44(5) omitted (6.4.13) by S.I. 2011/1246, art. 25, art. 1

[^M_F_bcf7d74e-1bed-45b4-ab19-ed94cc72109b]: Reg. 44(6) omitted (6.4.13) by S.I. 2011/1246, art. 25, art. 1

[^key-a37faf3dda246f09430e15355e00fb26]: Reg. 2(2) substituted (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786), reg. 1, Sch. 1 para. 4(3)

[^key-7be8584f8c16af7c0680fb8073e931b2]: Reg. 6(2) excluded (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370), regs. 1(2), 4(3)(b)

[^key-a4806f36edf2736b3523efc80ebe244d]: Reg. 6(2)(3) excluded (W.) (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (No. 848), regs. 1(2), 4(3)(b) (with reg. 3)

[^key-aa0c18d8e1eb6e8d2f66ff93f4f6bc8f]: Reg. 2(1)(a) excluded (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370), regs. 1(2), 4(2)

[^key-41fcd8fc53b3e803b5b5d79735bc5a01]: Reg. 2(1)(a) excluded (W.) (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (No. 848), regs. 1(2), 4(2) (with reg. 3)

[^key-6b7c356c06bf8e405c3115ef0c72bcd5]: Reg. 6(1) modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370), regs. 1(2), 4(3)(a)

[^key-7408f59f907fcf1270585d238a355ae5]: Reg. 6(1) modified (W.) (1.4.2015) by The Firefighters’ Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (No. 848), regs. 1(2), 4(3)(a) (with reg. 3)

[^key-6b401ad3f57252699d453734d83884d6]: Reg. 6(3) excluded (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370), regs. 1(2), 4(3)(b)

[^key-1884c162d2a759e7e1856ccf2693f2b4]: Pt. II modified (1.4.2015) by The Judicial Pensions Regulations 2015 (S.I. 2015/182), reg. 1(4), Sch. 3 para. 2 (with regs. 148, 160, Sch. 3 paras. 1)

[^key-27b08b19b45c035963832b71fe83ffe2]: Pt. II modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390), regs. 1(2), 4

[^key-b5ab423dcb63313f65d6c95705c88d16]: Pt. II modified (1.4.2015) by The Firefighters’ Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319), regs. 1(2), 4

[^key-4dcec0303c86b30ba463687d9076f34f]: Pt. II modified (S.) (1.4.2015) by The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117), regs. 1(2), 4 (with reg. 3)

[^key-0f9fe30eda0275c54596f7a74576ee24]: Pt. II modified (S.) (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118), regs. 1(2), 4 (with reg. 3)