The Stakeholder Pension Schemes Regulations 2000

[^f00041]: S.I. 1997/785; as amended by S.I. 1999/1849.

[^f00042]: S.I. 1996/1655; as amended by S.I. 1997/786.

[^f00043]: S.I. 1996/1270.

[^f00044]: S.I. 1996/3127.

[^f00045]: S.I. 1997/666; as amended by S.I. 1998/600, 1999/682 and 2000/542.

[^f00046]: S.I. 1997/665.

[^f00047]: S.I. 1997/663.

[^f00048]: S.I. 1996/1975; as amended by S.I. 1997/786 and 3038.

[^f00049]: S.I. 1996/1715; regulation 3(5) was inserted by S.I. 1998/1494, regulation 5 was amended by S.I. 1997/819 and 1998/3038 and regulation 7 was amended by S.I. 1997/819.

Requirement as regards the investment strategy for members nearing retirement

10A

• (1) Subject to regulation 10B, for the purposes of section 1(1)(b) it shall be a condition of a scheme being a stakeholder pension scheme that the requirements of this regulation are complied with.

• (2) Except in so far as paragraph (3) and regulation 10C provide otherwise, the trustees or manager of a scheme shall make the rights of a member under the scheme subject to lifestyling if the member has made no choice as regards any investment made under the scheme on his behalf.

• (3) Paragraph (2) does not apply in relation to the rights of a person who became a member of the scheme before 6th April 2005 unless he requests that his rights should be made subject to lifestyling, in response to the notification provided for in regulation 10D(3).

• (4) Where the amount representing the value of a member’s rights is divided into different tranches, in respect of which different retirement dates are specified, paragraph (2) applies separately in relation to the member’s rights regarding each tranche.

• (5) In these Regulations, “lifestyling” means the process, applied from the relevant date and continuing until the member’s retirement date, by which an investment strategy is adopted by the trustees or manager which aims progressively to reduce the potential for significant variation in the value of the member’s rights caused by market conditions from time to time.

• (6) In paragraph (5), “the relevant date” means a date chosen by the trustees or manager, which is at least five years before the member’s retirement date, or which is—

• (a) in the case of a member who joins the scheme less than five years before his retirement date, as soon as is reasonably practicable after he becomes a member, and

• (b) in the case of a member whose retirement date is varied so as to become a date less than five years before the date of the variation, as soon as is reasonably practicable after the date of the variation.

Exclusion of regulation 10A in relation to a scheme

10B

• (1) If, before 6th April 2005, the trustees or manager of a scheme resolved that no new member should be admitted to the scheme on or after that date—

• (a) regulation 10A shall not apply to the scheme, and

• (b) it shall be a condition of the scheme being a stakeholder pension scheme that no new member is admitted.

• (2) Sub-paragraphs (a) and (b) of paragraph (1) shall cease to apply to a scheme if a resolution of the kind specified in that paragraph is revoked by a further resolution of the trustees or manager of the scheme on or after 6th April 2005.

Transitional provisions relating to regulation 10A

10C

If, before 6th April 2005, the Occupational Pensions Regulatory Authority received a letter from the trustees or manager of a scheme stating the intention—

• (a) to establish, by 6th April 2006, arrangements to make the rights of any person who—

• (i) becomes a member of the scheme on or after 6th April 2005 and before 6th April 2006, and

• (ii) has made no choice as regards any investment made under the scheme on his behalf,

subject to lifestyling, and

• (b) to establish, by 6th October 2007, arrangements to make the rights of any person who—

• (i) became a member of the scheme before 6th April 2005, and

• (ii) has requested that his rights should be made subject to lifestyling, in response to the notification provided for in regulation 10D(3),

subject to lifestyling,regulation 10A(2) does not apply in relation to the rights of a person of the kind described in sub-paragraph (a) until 6th April 2006, or in relation to the rights of a person of the kind described in sub-paragraph (b) until 6th October 2007.

Notification requirements connected with regulations 10A and 10B

10D

• (1) For the purposes of section 1(1)(b) it shall be a condition of a scheme being a stakeholder pension scheme that the requirements of this regulation are complied with.

• (2) The trustees or manager of the scheme shall notify the Pensions Regulator of any resolution of the kind specified in regulation 10B(1) by 4th July 2005, and of any resolution of the kind specified in regulation 10B(2) within three months after the date of the resolution.

• (3) If regulation 10A applies to the scheme, the trustees or manager shall notify every member of the scheme—

• (a) who became a member before 6th April 2005;

• (b) who has made no choice as regards any investment made under the scheme on his behalf, and

• (c) whose rights are not already subject to lifestyling,

in accordance with paragraph (4).

• (4) The notification provided for in paragraph (3) must—

• (a) inform the member—

• (i) of the purpose of lifestyling, and the manner in which it is provided for under the scheme;

• (ii) of the potential advantages and disadvantages to the member of applying lifestyling to his rights, and

• (iii) that his rights will be made subject to lifestyling if he so requests, and

• (b) be given before 6th April 2007, or, in a case where regulation 10A applies to the scheme by virtue of a resolution under regulation 10B(2), within two years of the date of that resolution.

• (5) If, by virtue of a resolution of the kind specified in regulation 10B(1), regulation 10A does not apply to the scheme, the trustees or manager shall notify every member of the scheme who has made no choice as regards any investment made under the scheme on his behalf in accordance with paragraph (6).

• (6) The notification provided for in paragraph (5) must—

• (a) inform the member—

• (i) of the purpose of lifestyling, and the fact that it is not provided for under the scheme, and

• (ii) that, if he so requests, his rights under the scheme can be transferred to another stakeholder pension scheme of his choice under which lifestying is provided for, and

• (b) be given before 6th April 2007.

• (7) At least four months, but no more than two years, before applying lifestyling to the rights of a member whose rights are subject to lifestyling (or, where this is not reasonably practicable, as soon before applying lifestyling as is reasonably practicable), the trustees or manager shall notify the member of the fact that his rights are subject to lifestyling and of the date from which lifestyling will be applied.

Changes notified by members

10E

Where—

• (a) the rights of a member of a scheme have been made subject to lifestyling;

• (b) the application of lifestyling to those rights has not begun, and

• (c) the member either—

• (i) makes a choice as regards any investment made under the scheme on his behalf, or

• (ii) notifies the trustees or manager of the scheme that he does not wish his rights to be subject to lifestyling,

the rights of the member shall cease to be subject to lifestyling.

• (2) Where—

• (a) the application of lifestyling to the rights of a member of a scheme has begun, and

• (b) the member notifies the trustees or manager of the scheme that he wishes to specify a different retirement date,

the trustees or manager may opt to continue the application of lifestyling as if the member’s retirement date were unchanged.

Requirement for manager of schemes not established under trust to appoint a reporting accountant

Requirement for declaration by trustees or manager

Expenses, commission etc.—principles

Charges etc.—permitted reductions in members’ rights

Valuations for the purposes of regulation 14

14A

• (1) For the purposes of paragraphs (2)(a), (3)(a) and (4)(a) of regulation 14, the rights of members must be valued daily, weekly or monthly, but the frequency with which the rights of established members are valued may be different from that with which the rights of new members are valued.

• (2) For the purposes of paragraphs (2)(b), (3)(b) and (4)(b) of regulation 14, the funds of the scheme must be valued daily.

• (3) Both—

• (a) the frequency, or different frequencies, with which rights are to be valued for the purposes of paragraphs (2)(a), (3)(a) and (4)(a) of regulation 14, and

• (b) where valuation is to take place weekly or monthly, the day of the week or, as the case may be, the date in the month on which it is to take place,

must be specified in writing by the trustees or manager of the scheme; and the specification may not be amended during the period of 12 months after the date on which it is made.

• (4) When calculating the value of a member’s rights for the purposes of paragraphs (2)(a), (3)(a) or (4)(a) of regulation 14, where it has been specified under paragraph (3) above that such rights are to be valued weekly or monthly—

• (a) where the rights are to be valued weekly, they are to be valued on such day of the week (“the specified day”) as has been so specified by the trustees or manager (except that, where that day is not a working day, the rights are to be valued on the next working day), and the value of the rights on each subsequent day prior to the next specified day is to be taken to be the value of the rights on the previous specified day, and

• (b) where the rights are to be valued monthly, they are to be valued on such date in each month (“the specified date”) as has been so specified by the trustees or manager (except that, where that date is not a working day, the rights are to be valued on the next working day), and the value of the rights on each subsequent day prior to the next specified date is to be taken to be the value of the rights on the previous specified date.

Charges etc.—permitted reductions in funds

14B

• (1) The value of a fund held for the purposes of the scheme may be reduced where any charges or expenses are incurred in the circumstances specified in regulation 14(5)(d) or (e) and are either—

• (a) not attributable to the rights of a member under the scheme, or

• (b) attributable to such rights but the subject of an election by the trustees or manager to recover charges or expenses by way of a reduction of the value of the fund rather than by way of a reduction of the value of the member’s rights,

by the amount of those charges or expenses.

• (2) Where the value of a fund is reduced by reference to an amount referred to in paragraph (1), then, for the purposes of calculating any reduction in the member’s rights under paragraph (2), (3) or (4) of regulation 14, the value of those rights is to be calculated after the deduction of that amount.

Rounding of fractional amounts

14C

For the purposes of any calculation under regulation 14 or 14B, values and amounts may be determined, at the option of the trustees or manager, by rounding down any fraction of a penny less than one half and rounding up any other such fraction.

Disapplication of regulations 13 to 14C in certain circumstances

14D

• (1) The circumstances referred to in regulation 13(5) are as follows.

• (2) In relation to a member of a stakeholder pension scheme that is a personal scheme the circumstances are that—

• (a) the scheme is a qualifying scheme in relation to an employer; and

• (b) the member's workplace contributions are allocated under a default arrangement.

• (3) In relation to a member of a stakeholder pension scheme that is an occupational pension scheme, the circumstances are that Part 2 of the Occupational Pension Schemes (Charges and Governance) Regulations 2015 applies to the scheme.

• (4) In this regulation, “default arrangement” and “workplace pension contributions” have the meanings given in the FCA Handbook.

Requirement for trustees or manager to satisfy certain conditions in relation to with-profit funds

Requirements as regards the provision of other services

Restrictions on contributions

Disclosure of information to members

18A

• (1) Subject to paragraph (1A) where a person is a member for all or part of a statement year relating to them, there must be provided to that person—

• (a) within three months of the end of that statement year; or

• (b) where that person ceases during that statement year to be a member, during the period beginning with the time at which that person so ceases and ending on and including the last day of the three-month period mentioned in sub-paragraph (a),

a statement which contains the information mentioned in paragraph 1 of Schedule 3 and either paragraph 2 or 3 of Schedule 3, so far as that information relates to that statement year or, in cases falling within sub-paragraph (b) of this paragraph, to the part of that statement year beginning with the first day of that statement year (whether or not that day is earlier than the day on which that person becomes a member) and ending with the time at which that person so ceases.

• (1A) The information mentioned in paragraph (1) need not but may, nevertheless, be given in respect of a statement year where—

• (a) the statement year is the first to end on or after the date the person became a member of the scheme; and

• (b) the end of that statement year falls at a time when—

• (i) no contributions have been credited to the scheme in respect of the person; or

• (ii) the person has the right to opt out of the scheme under section 8 of the Pensions Act 2008 (jobholder's right to opt out).

• (1B) Where—

• (a) the information is not provided to the person by virtue of paragraph (1A); and

• (b) contributions have been credited in respect of the member in respect of the statement year mentioned in paragraph (1A)(a),

it must be provided no later than the information that relates to the next following statement year.

• (2) Subject to paragraph (4), where a statement is provided under paragraph (1) it must also contain an illustration of the amount, calculated in accordance with regulation 18B, of the pension an entitlement to which would be likely to accrue to the member, or be capable of being secured by the member, at the member’s retirement date in respect of rights that may arise under the scheme.

• (2A) For the purposes of paragraph (2), the calculation of the amount of the pension mentioned in paragraph (2) may take account of a lump sum.

• (3) Where information is provided under paragraph (2)—

• (a) that information must be accompanied by the additional information specified in paragraph 5 of Schedule 3; and

• (b) the further information specified in paragraph 6 of Schedule 3 must be provided by one of the methods in paragraph (6) of this regulation.

• (4) The requirement to furnish information under paragraph (2) does not apply—

• (a) in respect of a person who is in receipt of pension benefits under the scheme;

• (b) where the last day of the statement year referred to in paragraph 1(b)(i) of Schedule 3 is not more than two years before the date which is the member’s retirement date for the purpose of paragraph (2) of this regulation;

• (c) where, in relation to the member—

• (i) the value, determined by reference to the relevant guidance, of the member’s accrued rights to money purchase benefits under the scheme was less than £5,000 on the illustration date in respect of which such information was last furnished to the member;

• (ii) no contributions, including transfers of pension rights or pension credits, have been made to the scheme by the member or on the member’s behalf in respect of money purchase benefits since that date; and

• (iii) the trustees or manager previously gave notice to the member that no further such information would be furnished to the member unless further contributions to the scheme in respect of money purchase benefits had first been made by the member or on the member’s behalf; or

• (d) where, in relation to the member—

• (i) the value, determined by reference to the relevant guidance, of the member’s accrued rights to money purchase benefits under the scheme is less than £5,000 on the first illustration date falling after 5th April 2003;

• (ii) no contributions, including transfers of pension rights or pension credits, have been made to the scheme by the member or on the member’s behalf after 5th April 2003; and

• (iii) no further contributions are, in the opinion of the trustees or manager, likely to be made to the scheme by the member or on the member’s behalf after that illustration date; ...

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Where paragraph (4) applies but the trustees or manager nevertheless choose to furnish the information described in paragraph (2) and the amount comprising that information is calculated in accordance with regulation 18B, then—

• (a) that information must be accompanied by the additional information specified in paragraph 5 of Schedule 3; and

• (b) the further information specified in paragraph 6 of Schedule 3 must be provided by one of the methods in paragraph (6) of this regulation,

as if that additional and further information had been provided under paragraph (2).

• (6) The methods referred to in paragraphs (3)(b) and (5)(b) are for the further information to—

• (a) accompany the information described in paragraph 5 of Schedule 3; or

• (b) be otherwise furnished by the trustees or manager.

• (7) Where—

• (a) a statement has been issued to a member under paragraph (1);

• (b) in that statement, the trustees or manager provided the information listed in paragraph 3, rather than paragraph 2, of Schedule 3 to that member; and

• (c) that member requests any information listed in paragraph 2 of Schedule 3 from the scheme,

the trustees or manager must provide to the member a statement in accordance with the conditions referred to in paragraph (8) of this regulation containing the information listed in paragraph 2 of Schedule 3 which the member has requested.

• (8) The conditions referred to in this paragraph as mentioned in paragraph (7) are—

• (a) the statement must be provided—

• (i) as soon as practicable, and

• (ii) within two months of the date on which the request referred to in paragraph (7)(c) is received; and

• (b) the information must relate to the same statement year, or part of a statement year, to which the statement issued under paragraph (1) relates.

• (9) Each member must be provided with a statement setting out the information in paragraph 7 of Schedule 3.

• (10) The statement mentioned in paragraph (9) must be provided within one month of the change mentioned in paragraph 7 of Schedule 3.

18B

• (1) The amount referred to in regulation 18A(2) must be determined by reference to—

• (a) the relevant guidance; and

• (b) the assumptions about contributions specified in paragraph (2) ..., and such other assumptions as may be specified for the purpose in the relevant guidance,

having regard to the value of the member’s accrued rights to money purchase benefits under the scheme on the illustration date.

• (2) The assumptions about contributions referred to in paragraph (1)(b) are—

• (a) where the calculation relates to the rights of a non-contributing member, that no contributions will be made to the scheme by the member or on the member’s behalf after the illustration date; and

• (b) in any other case, that, until the member’s retirement date—

• (i) contributions to the scheme will be made by the member or on the member’s behalf; and

• (ii) the scheme maintains its tax registration under section 153 of the Finance Act 2004 (registration of pension schemes); ...

• (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of information by a scheme

18C

• (1) Except where these Regulations otherwise provide, the trustees or manager of the scheme may furnish or give any relevant information by—

• (a) sending it to a member or beneficiary’s last known postal address; or

• (b) subject to paragraphs (2) to (4), using either or both of the following methods—

• (i) sending it to a member or beneficiary’s last known electronic address,

• (ii) making it available on a website (see regulation 18E).

• (2) Where the member or beneficiary has requested in writing that—

• (a) any relevant information; or

• (b) all relevant information,

is not furnished or given in accordance with paragraph (1)(b), that relevant information may not be furnished or given in accordance with paragraph (1)(b).

• (3) Relevant information may only be furnished or given in accordance with paragraph (1)(b) where the trustees or manager of the scheme are satisfied that the electronic communications have been designed—

• (a) so that members or beneficiaries will be able to—

• (i) get access to, and

• (ii) store or print,

the relevant information; and

• (b) taking into account the requirements of disabled persons.

• (4) Where—

• (a) a member or beneficiary was a member or beneficiary of the scheme on 1stDecember 2010; and

• (b) relevant information was not given by the trustees or managers of the scheme before that date by the methods described in paragraph (1)(b),

relevant information may not be furnished or given to the member or beneficiary in accordance with paragraph (1)(b) unless the trustees or managers of the scheme have given them the written notice referred to in paragraph (5).

• (4A) The written notice mentioned in paragraph (4) must not be given by the methods mentioned in paragraph (1)(b).

• (5) The written notice mentioned in paragraph (4) must state that—

• (a) the trustees or manager of the scheme propose to furnish or give relevant information to the member or beneficiary by means of an electronic communication; and

• (b) the member or beneficiary may request in writing that relevant information is not furnished or given by means of an electronic communication.

• (6) In this regulation, “relevant information” means any information, declaration, notice, notification or statement which these Regulations require the trustees or manager of a scheme to give or furnish to a member or beneficiary of the scheme.

Service of information to a scheme

18D

Any—

• (a) request for information to be given or furnished in pursuance of these Regulations; or

• (b) information to be given to the trustees or manager of a scheme in relation to requirements imposed by these Regulations,

may be furnished, made or given by sending it to the trustees or manager of the scheme by post.

Provision of information on a website

18E

• (1) This regulation and regulation 18F set out the conditions which must be met when making relevant information available on a website under regulation 18C(1)(b)(ii).

• (2) When a website is used for the first time to make available relevant information, a notification must be given to the recipient.

• (3) The notification referred to in paragraph (2) must include—

• (a) a statement that the relevant information is available on the website;

• (b) the website address;

• (c) details of the place on the website where the relevant information may be read; and

• (d) an explanation of how the recipient may read the relevant information on the website.

• (4) Subject to regulation 18F, each time a website is used at a subsequent time to make available information or documents, a notification must be given to the recipient.

• (4A) The notification referred to in paragraph (4) must state that the information or document is available on the website.

• (4B) The notifications mentioned in paragraphs (2) and (4) must not be given by making them available on a website.

• (5) The notification referred to in paragraph (4) must include a statement that the relevant information is available on the website.

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

• (7) In this regulation and regulation 18F—

• “recipient” means the person or body to whom these Regulations require statements or information to be made available, and

• “relevant information” has the same meaning as in regulation 18C(6).

Provision of information on a website: supplemental

18F

• (1) The notification mentioned in regulation 18E(4) need not be given where paragraphs to (4) are satisfied.

• (2) This paragraph is satisfied where—

• (a) the trustees or managers of the scheme have given the recipient at least two documents by either of the following methods—

• (i) given by hand, or

• (ii) sent to the recipient's last known postal address, and

• (b) each of those documents—

• (i) asks the recipient to give their electronic address to the trustees or managers of the scheme except where the trustees or managers of the scheme do not have the facility for sending information or documents to that address, and

• (ii) states that the recipient may request in writing that information or documents are not given by means of an electronic communication.

• (3) This paragraph is satisfied where—

• (a) paragraph (2) is satisfied, and

• (b) the trustees or managers of the scheme have given the recipient, by either of the methods mentioned in paragraph (2)(a), a further document that—

• (i) meets the requirements of paragraph (2)(b), and

• (ii) states that further information and documents will be available to read on the website and that no further notifications will be sent to the recipient.

• (4) This paragraph is satisfied where—

• (a) paragraphs (2) and (3) are satisfied, and

• (b) the trustees or managers of the scheme—

• (i) do not know the recipient's electronic address or do not have the facility for sending information or documents to that address, and

• (ii) have not received a written request that information or documents are not given to the recipient by means of an electronic communication.

• (5) Where the information to be made available is that required by regulation 18A(1), the notification referred to in regulation 18E(4) need only be given as required by regulation 18A(1).

Requirement for trustees of a stakeholder pension scheme established under a trust

SCHEDULE 3 — Information for members

1

The information which is to be provided under regulation 18A(1) is, subject to paragraph 4—

• (a) the value of the member’s rights under the scheme on the day before the first day of the statement year, being an amount which is not less than the cash equivalent of those rights on that date, as calculated and verified in a manner consistent with regulations made under section 97 of the 1993 Act (calculation of cash equivalents);

• (b) the value of the member’s rights—

• (i) on the last day of the statement year, being an amount which is not less than the cash equivalent of those rights on that day; or

• (ii) where the member ceases during the statement year to be a member, at the time immediately prior to the time at which the member so ceases, being an amount which is not less than the cash equivalent of those rights at the time immediately prior to the time at which the member so ceases,

as calculated and verified in a manner consistent with regulations made under section 97 of the 1993 Act;

• (c) in relation to any reduction under any of paragraphs (2) to (4) of regulation 14—

• (i) the rate, expressed as an annual percentage rate, at which, and the period in relation to which, deductions giving rise to that reduction were made; or

• (ii) where such deductions were made in relation to different periods at different rates—

• (aa) each rate, expressed as an annual percentage rate, at which those deductions were made; and

• (bb) the period in relation to which they were made at that rate; and

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

2

The information which is listed in this paragraph, as mentioned in regulation 18A(1) and (7) and subject to paragraph 4, is—

• (a) the amount of the value mentioned in paragraph 1(b) that is attributable to investment gains or losses made or sustained by the scheme during that statement year;

• (b) the amount of each contribution made by or on behalf of, or made in respect of, the member (except contributions falling within sub-paragraph (c) of this paragraph) and the date on which it was received;

• (c) the amount of each contribution made by any employer on behalf of or in respect of the member and the date on which it was received;

• (d) except where contributions referred to in sub-paragraphs (b) and (c) are increased by the trustees or manager in anticipation of a payment to the scheme by the Inland Revenue by way of tax relief in respect of the member, the amount of each such payment by the Inland Revenue and the date on which it was received;

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (h) the amount of any transfer payment made to the scheme in respect of the member, the name of the scheme or arrangement from which the payment was made and the date on which it was made;

• (i) any amount credited to the member’s account in respect of a credit within the meaning of section 29 (pension sharing: creation of pension debits and credits);

• (j) any reduction under section 31 (pension sharing: reduction of benefit), or any enactment in force in Northern Ireland corresponding to that section, in the benefits or future benefits to which the member is entitled under the scheme;

• (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (l) any amount paid to the member by way of income withdrawal or dependants’ income withdrawal as defined in paragraph 7 or, as the case may be, 21 of Schedule 28 to the Finance Act 2004 (registered pension schemes: authorised pensions – supplementary);

• (m) any other amount deducted from the member’s account, the nature of the deduction and the date on which it was made;

• (n) the total amount of any part of any of the contributions and payments mentioned in sub-paragraphs (b) to (i) which has not been credited to the member’s account and the manner in which that amount has been used; and

• (o) where the whole or any part of the member’s rights under the scheme is represented by rights in a with-profits fund—

• (i) the principles adopted in allocating rights under that fund, including the extent of any smoothing of investment returns and the levels of any guarantees, and

• (ii) the principles which will be adopted in allocating such rights if the member’s rights under the scheme cease to be represented by rights in that fund.

3

The information listed in this paragraph, as mentioned in regulation 18A(1) and (7), is—

• (a) the total amount of contributions (not including contributions falling within sub-paragraph (b)) made by or on behalf of, or made in respect of, the member;

• (b) the total amount of contributions made by any employer on behalf of, or in respect of, the member;

• (c) except where contributions referred to in sub-paragraphs (a) and (b) are increased by the trustees or manager in anticipation of a payment to the scheme by the Inland Revenue by way of tax relief in respect of the member, the total amount of such payments by the Inland Revenue;

• (d) the total amount of any deductions or payments from the member’s account; and

• (e) a statement that the member may request from the scheme any of the information listed in paragraph 2.

4

The information mentioned in paragraphs 1, 2 and 3 does not include—

• (a) the amount of any reduction or deduction under any of paragraphs (2) to (4) of regulation 14;

• (b) the amount of any reduction under regulation 14(5)(c).

5

The additional information which is to accompany the information provided under regulation 18A(2) is—

• (a) a statement to the effect that the information provided under regulation 18A(2) is provided only for the purposes of illustration and that it does not represent any promise or guarantee as to the amount of benefit which may be receivable by the member or a beneficiary under the scheme;

• (b) a statement specifying the means by which the person to whom the information relates may obtain from the trustees or manager further information about the information provided under regulation 18A(2);

• (c) a statement to the effect that certain general assumptions have been made in relation to the information provided under regulation 18A(2);

• (d) a statement to the effect that the amount referred to in regulation 18A(2) is expressed in today’s prices;

• (e) a statement of the member’s retirement date for the purpose of regulation 18A(2); and

• (f) a statement of the illustration date used for the purpose of calculating the amount referred to in regulation 18A(2).

6

The further information which is to be provided, as mentioned in regulation 18A(3)(b) and (5)(b), is—

• (a) a statement to the effect that assumptions have been made about the nature of the investments made for the purposes of the member’s money purchase benefits and their likely performance, which may not correspond with the investments actually made for those purposes, or their actual performance;

• (b) a statement to the effect that the actual amount of any pension payable to or in respect of the member under the scheme will depend on considerations, including the actual performance of investments and the cost of buying an annuity at the time the pension becomes payable, which may be different from the assumptions made for the purposes of providing the information under regulation 18A(2);

• (c) a statement specifying any assumptions made in relation to future contributions to the scheme; ...

• (d) a statement of any assumptions made relating to the lump sum, the level of increases in the pension and the pension payable to the spouse or civil partner, and

• (e) a statement of any changes to the assumptions mentioned in sub-paragraph (d) that were used for the previous information given under regulation 18A(2).

7

The information listed in this paragraph, as mentioned in regulation 18A(9), is any change in the scheme’s rules or practice as regards the extent to which or the circumstances in which—

• (a) any payment made to the scheme by or on behalf of a member,

• (b) any amount credited to the member’s account in respect of a credit within the meaning of section 29 (pension sharing: creation of pension debits and credits),

• (c) any income or capital gain arising from the investment of such a payment, or

• (d) the value of any rights under the scheme,

may, in accordance with regulations 13, 14 and 14B, be used otherwise than to provide benefits for or in respect of that member.

8

In this Schedule “annual percentage rate” means the daily percentage rate at which deductions were made under regulation 14(2), (3) or (4) (being no greater than 1/365% of the value of the fund, share or rights in the with-profits fund respectively from which they were made) multiplied by 365.

Editorial notes

[^c16023091]: See section 185(1) of the Pension Schemes Act 1993 (c. 48) and section 120(1) of the Pensions Act 1995 (c. 26).

[^c16023101]: 1999 c. 30.

[^c16023171]: 1986 c. 45. Section 249 was amended by section 90, Schedule 15 to the Building Societies Act 1986 (c. 53) and section 23, Schedule 102 to the Friendly Societies Act 1992 (c. 40).

[^c16023191]: S.I. 1999/3147 (N.I. 11).

[^c16023201]: Section 97 was amended by paragraph 4(a) to (c) of Schedule 6 to the Pensions Act 1995.

[^c16023231]: Section 95 was amended by paragraph 3 of Schedule 6 to the Pensions Act 1995.

[^c16023291]: 1985 c. 6. Section 736 was substituted by section 144(1) of the Companies Act 1989 (c. 40).

[^c16023381]: S.I. 1987/1110; to which there are amendments not relevant to this instrument.

[^c16023391]: S.I. 1991/167.

[^c16023401]: S.I. 1999/3147 (N.I. 11).

[^c16023411]: S.I. 1996/1655; to which there are amendments not relevant to this instrument.

[^c16023421]: S.I. 1996/1461; to which there are amendments not relevant to this instrument.

[^c16023431]: S.I. 1999/3147 (N.I. 11).

[^c16023461]: 1993 c. 48.

[^c16023471]: 1995 c. 26.

[^c16023481]: 1999 c. 30.

[^c16023491]: S.I. 1997/785; as amended by S.I. 1999/1849.

[^c16023501]: S.I. 1996/1655; as amended by S.I. 1997/786.

[^c16023521]: S.I. 1996/3127.

[^c16023531]: S.I. 1997/666; as amended by S.I. 1998/600, 1999/682 and 2000/542.

[^c16023541]: S.I. 1997/665.

[^c16023551]: S.I. 1997/663.

[^c16023571]: S.I. 1996/1715; regulation 3(5) was inserted by S.I. 1998/1494, regulation 5 was amended by S.I. 1997/819 and 1998/3038 and regulation 7 was amended by S.I. 1997/819.

[^c22574331]: Words in reg. 1(2) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 2(2)

[^c22574371]: Words in reg. 1(3) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 2(3)(b)

[^c22576281]: Reg. 1(8) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 2(4)

[^c22579371]: Words in reg. 3(1) substituted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 3(2)

[^c22579391]: Reg. 3(5A) inserted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 3(4)

[^c22579411]: Reg. 3(10)(11) inserted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 3(4)

[^c22579451]: Reg. 4(1) omitted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 4(2)

[^c22579471]: Reg. 4(2) omitted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 4(2)

[^c22579491]: Words in reg. 4(3) substituted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 4(3)

[^c22579511]: Reg. 5 omitted (14.2.2001) by The Stakeholder Pension Schemes (Amendment) Regulations 2001 (S.I. 2001/104), regs. 1(1), 5

[^c22579531]: Words in reg. 3(1) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 2(2)

[^c22579571]: Words in reg. 3(5A) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 3(3)

[^c22579591]: Reg. 3(5B) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 3(4)

[^c22579611]: Reg. 3(11) omitted (5.4.2001) by virtue of The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 3(5)

[^c22579631]: Words in reg. 4(3) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 4(2)

[^c22579651]: Words in reg. 4(4)(a) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 4(3)

[^c22579701]: Words in reg. 10(4) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(2)

[^c22579721]: Reg. 10(4A) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(3)

[^c22579741]: Words in reg. 10(5) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(4)

[^c22579761]: Words in reg. 10(6) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(5)(a)

[^c22579781]: Word in reg. 10(6) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(5)(b)

[^c22579801]: Words in reg. 10(7) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(6)(a)

[^c22579831]: Words in reg. 10(7) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(6)(b)

[^c22579851]: Reg. 10(8) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 6(7)

[^c22579871]: Word in reg. 11(1) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(2)

[^c22579891]: Reg. 11(2) omitted (5.4.2001) by virtue of The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(3)

[^c22579911]: Reg. 11(3) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(4)

[^c22579951]: Words in reg. 11(6)-(8) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(6)

[^c22580011]: Reg. 11(7)(b) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(7)(b)

[^c22580031]: Reg. 11(7A) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(8)

[^c22580101]: Reg. 11(9)-(11) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 7(10)

[^c22580291]: Reg. 13(2A) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 9(2)

[^c22580311]: Reg. 13(4) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 9(3)

[^c22580511]: Words in reg. 15(4) omitted (5.4.2001) by virtue of The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 11(3)(a)

[^c22580531]: Words in reg. 15(4) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 11(3)(b)

[^c22580591]: Words in reg. 17(1) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 12(2)

[^c22580611]: Reg. 17(5)-(7) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 12(3)

[^c22661901]: Words in reg. 24(1) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(2)(a)

[^c22661921]: Words in reg. 24(1) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(2)(b)

[^c22661941]: Reg. 24(2)(a) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(3)(a)

[^c22661961]: Word in reg. 24(2)(c)(i) omitted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(3)(b)(i)

[^c22661991]: Words in reg. 24(2)(c)(ii) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(3)(b)(ii)

[^c22662011]: Reg. 24(2A)(2B) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(4)

[^c22662031]: Reg. 24(3) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(5)

[^c22662051]: Reg. 24(6)(7) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 16(6)

[^c22662071]: Words in reg. 25(1) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(2)

[^c22662111]: Word in reg. 25(2)(b)(i) omitted (5.4.2001) by virtue of The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(b)

[^c22662131]: Word in reg. 25(2)(c) omitted (5.4.2001) by virtue of The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(c)

[^c22662151]: Word in reg. 25(2)(c) omitted (5.4.2001) by virtue of The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(d)

[^c22662171]: Words in reg. 25(2)(d) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(e)(i)

[^c22662201]: Words in reg. 25(2)(d) substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(e)(ii)

[^c22662221]: Reg. 25(2)(e) and word inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(f)

[^c22662241]: Words in Sch. 2 substituted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 18(2)

[^c22662261]: Words in Sch. 2 inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 18(3)

[^c22662331]: Word in reg. 25(2)(b) inserted (5.4.2001) by The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001 (S.I. 2001/934), regs. 1(1), 17(3)(a)

[^key-0161e7faf2616f0280f64d6c9f283dc7]: Words in reg. 6(6)(c) omitted (6.4.2005) by virtue of The Stakeholder Pension Schemes (Amendment) Regulations 2005 (S.I. 2005/577), regs. 1(1), 3(3)(b)(i)

[^key-030a6f44769999c2db4c1868da1f7616]: Regs. 18E(4)-(4B) substituted for reg. 18E(4) (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. 9(7)(c)

[^key-051fc7922d929d6af0030cd3feeb8e39]: Reg. 11(4) substituted (9.9.2002) by The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002 (S.I. 2002/2098), regs. 1(1), 3(2)

[^key-0a7d8a3a9a187c173c80c3fbd2747c00]: Word in reg. 18B(2)(b)(i) inserted (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), 14(3)(a)

[^key-0aeb27eaf3a2c131cd5d8c34a9866a6e]: Reg. 17(4A) inserted (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, 20(5)(c)

[^key-0dc7dbe78a311d10fcacae6ba049ea3b]: Words in reg. 8(6) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 596(2)(a)

[^key-0f2133975aa1ebab3e6171358b9caaa7]: Words in reg. 21(1) omitted (6.4.2009) by virtue of The Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615), regs. 1(2), 16(3)

[^key-12a1c58943ac85edf9e18f3b698a4c40]: Reg. 15(6) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 31(b)

[^key-13ee75140a788491eff152c63b17530d]: Reg. 2(2) substituted for reg. 2(2)(3) (6.4.2013) by The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(3)

[^key-179fbeb797f3d02b677e7b1e9679c209]: Sch. 3 para. 1(d) omitted by SI 2011/1245 reg. 20(4)(a) (as substituted) (6.4.2014) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 18(3)

[^key-198ee83a363bf45809902f70cd6a0d01]: Sch. 3 para. 2(e)(f) omitted by SI 2011/1245 reg. 20(4)(b) (as substituted) (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 18(3)

[^key-1a396123ac211a233c910fa40056c133]: Reg. 13(4)(a) 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), 20(3)

[^key-1a75b47bff2be5f46e1305d255352f0a]: Words in reg. 1(3) inserted (1.12.2010) by The Occupational, Personal and Stakeholder Pension Schemes (Disclosure of Information) (Amendment) Regulations 2010 (S.I. 2010/2659), regs. 1(2), 4(2)(a)(v)

[^key-1b8a0df1f01962896fe643a1554359f3]: Reg. 14 - 14C substituted for reg. 14 (6.4.2005) by The Stakeholder Pension Schemes (Amendment) Regulations 2005 (S.I. 2005/577), regs. 1(1), 7(1)

[^key-1b8f79a26c316c65add0f37b2d3215f9]: Words in reg. 1(3) inserted (6.4.2003) by The Occupational and Personal Pension Schemes (Disclosure of Information) Amendment Regulations 2002 (S.I. 2002/1383), regs. 1(1), 4(1)(c)

[^key-1d6c5f46843373720b2b74c05527dfc2]: Reg. 18E(2) 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. 9(7)(b)

[^key-1dbdd651aef83d499ae5e84570a8775f]: Words in reg. 11(7) omitted (9.9.2002) by virtue of The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002 (S.I. 2002/2098), regs. 1(1), 3(4)

[^key-1f6f9234109835b2be755155d0500f44]: Word in reg. 18(7)(a) inserted (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. 9(3)(a)

[^key-22c2011e1158649bc62982c2c71223b8]: Words in reg. 11(7A)(e) omitted (9.9.2002) by virtue of The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002 (S.I. 2002/2098), regs. 1(1), 3(5)(c)(ii)

[^key-2564f6022a3d1e390feff10fadb6d98f]: Words in reg. 1(3) revoked (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 595(1)(a)

[^key-29e076aab8bee9b4b11346b79342ac44]: Sch. 3 inserted (1.12.2010) by The Occupational, Personal and Stakeholder Pension Schemes (Disclosure of Information) (Amendment) Regulations 2010 (S.I. 2010/2659), regs. 1(2), 4(7), Sch.

[^key-2a390cd0f743641fabb0695294fd1caa]: Words in reg. 1(3) inserted (6.4.2005) by The Stakeholder Pension Schemes (Amendment) Regulations 2005 (S.I. 2005/577), regs. 1(1), 2(2)(c)

[^key-2b544d0ff6f8b5d342a1a1640f05ca84]: Words in reg. 3(5)(f) omitted (6.4.2009) by virtue of The Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/615), regs. 1(2), 16(2)

[^key-2d3fe9493a55b97aec0f04d000ece433]: Reg. 14D inserted (6.4.2015) by The Occupational Pension Schemes (Charges and Governance) Regulations 2015 (S.I. 2015/879), regs. 1(2), 12(3)

[^key-2ebb248bc1da9e810337c0e095f70264]: Reg. 18A(2A) inserted (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. 9(4)(c)

[^key-30a5e5086b0f62380213046d6e12033b]: Word in reg. 24(2) substituted (6.4.2013) by The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(5)(b)(i)

[^key-310ac14f80289df9cce23ea58eda0c52]: Reg. 18F inserted (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. 9(8)

[^key-34119f19d40bb8a33b69b2c2e47b934d]: Words in reg. 24(2B)(d)(i) omitted (6.4.2013) by virtue of The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(5)(c)

[^key-348067ddfc7bf2891c9dfc39f949aa72]: Sch. 3 para. 2(g) omitted by SI 2011/1245 reg. 20(4)(b) (as substituted) (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 18(3)

[^key-3584e3311e9f338214eefca5a05cb183]: Words in reg. 12(5)(d)(i) substituted (6.4.2005) by The Stakeholder Pension Schemes (Amendment) Regulations 2005 (S.I. 2005/577), regs. 1(1), 7(3)(a)

[^key-35d3758b3502df1de282d8a1af01b4b2]: Words in reg. 1(3) 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. 9(2)(c)

[^key-3608a09c334fb3624e11748b9cc7c7fb]: Sch. 3 para. 6(d)(e) substituted for Sch. 3 para. 6(d) (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. 9(9)(b)

[^key-36e9f50e5ee212e7694ece59710950d2]: Words in reg. 19 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 para. 12(2)

[^key-376e925abfacedc768179acf5367c3a5]: Word in reg. 14(5)(g) omitted (6.4.2013) by virtue of The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(4)(b)

[^key-3806a6c6fe5b7eff467184771c6c4328]: Reg. 6(8) omitted (1.12.2010) by virtue of The Occupational, Personal and Stakeholder Pension Schemes (Disclosure of Information) (Amendment) Regulations 2010 (S.I. 2010/2659), regs. 1(2), 4(3)

[^key-3a31c879bff2427251f17eced36d2be5]: Words in reg. 8(4) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 596(1)

[^key-3c4db71c229fe82b0a84b6f9a1e4bc14]: Words in reg. 8(6) revoked (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 596(2)(b)

[^key-3c8a9bcd06164408eb28647413e5c04a]: Reg. 14(5A) inserted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/814), regs. 1, 11(2)(b)

[^key-4071718cebf26b5e1df0a53272906bb9]: Words in reg. 1(3) omitted (6.4.2015) 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), 20(2)

[^key-42b5cf0f6286c168cc093dc93f939703]: Words in reg. 1(3) 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, 20(2)(a)(ii)

[^key-46106e6169c8c4fce5a39e95d4c88592]: Words in reg. 1(3) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 15(2); 2020 c. 1, Sch. 5 para. 1(1)

[^key-46f1d306e7ffe84b87bff29779fdb4f7]: Word in reg. 18A(4) omitted (6.4.2014) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 9(4)(d)(ii)

[^key-49c3722e7e1d02c0146bc33a516faa59]: Reg. 11(8)(9) substituted (9.9.2002) by The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002 (S.I. 2002/2098), regs. 1(1), 3(6)

[^key-4ad7e95eff2845377fbeb6825375c156]: Words in reg. 15(3)(c) substituted (9.9.2002) by The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002 (S.I. 2002/2098), regs. 1(1), 5(2)

[^key-4eb1bb3a28fae9095a5d21d45ba252bb]: Reg. 18A(4)(e) omitted (6.4.2014) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 9(4)(d)(iii)

[^key-512963797a43f57280dfbbe72eb4f33f]: Words in reg. 24(2)(c)(ii) inserted (6.4.2013) by The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(5)(d)

[^key-545858ea3ecede440cbdae5d3563e385]: Sch. 3 para. 2(k) revoked (6.4.2013) by The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(2)(e)