The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

A statement that the person has an opportunity to select an annuity.

2

A statement that the person has an opportunity to select the provider of the annuity.

3

A statement that different annuities have different features and different rates of payment including annuities that provide—

• (a) the same payments every year,

• (b) increasing payments every year,

• (c) payments only for the person,

• (d) payments for the person's spouse or civil partner,

• (e) a guarantee on the early death of the person.

4

Either—

• (a) an explanation of the characteristic features of the annuities referred to in paragraph 3, or

• (b) a copy of guidance giving that explanation that has been prepared or approved by the Regulator.

5

A statement that the person should consider taking advice about which annuity is most suitable for them.

PART 2 — Information on accessing benefits for members and survivors

6

The amount of benefit that is payable.

7

If benefit is payable periodically—

• (a) any conditions for continuing to make the payments, and

• (b) any provisions which would allow the payments to be altered.

8

Any rights and options that persons have on the death of the member or beneficiary of the scheme.

9

Any procedures for exercising the rights and options referred to in paragraph 8.

10

The provisions (or, as the case may be, a statement that there are no provisions) under which the pension payable to the survivor of a member or beneficiary of the scheme may or will be increased or decreased and the extent to which such increases or decreases are dependent on the exercise of a discretion.

SCHEDULE 8 — Information to be given by schemes about winding up

PART 1 — Information to be given by occupational pension schemes during winding up

1

A statement that the scheme is being wound up.

2

The reasons why the scheme is being wound up.

3

Where section 22 of the 1995 Act (circumstances in which following provisions apply) applies, a statement that at least one of the trustees of the scheme are required to be an independent person by section 23 of that Act .

4

In the case of active members, whether death in service benefits will continue to be payable.

5

A summary of the action that is being taken, and that has been taken, to—

• (a) establish the scheme's liabilities, and

• (b) recover any assets.

6

An estimate of when—

• (a) the scheme's liabilities are likely to be established, and

• (b) any assets are likely to be recovered.

7

Except in the case of a collective money purchase scheme, either—

• (a) an indication of the extent to which (if at all) the actuarial value of accrued rights or benefits are likely to be reduced, or

• (b) a statement that there is insufficient information to provide such an indication.

PART 2 — Information to be given by occupational pension schemes after winding up

8

Whether the member or beneficiary's benefits are reduced because the scheme's resources are not sufficient to meet its liabilities.

9

The amount of any reduction of the member's, or beneficiary's, benefits.

10

Who has or will become liable for the payment of the member's, or beneficiary's, benefits.

PART 3 — Information to be given by personal pension schemes after winding up

11

• (1) The amount of—

• (a) contributions (before the making of any deductions), including a nil amount, credited to the member under the scheme during the period of 12 months preceding a date specified by the managers of the scheme, and

• (b) where the scheme was, at any time before the abolition date, an appropriate scheme the minimum contributions paid by the Secretary of State in respect of the member in that 12 month period that is attributable to section 45(1) of the 1993 Act identifying separately that part of the contributions that is attributable to tax relief on the employee's share of minimum contributions, being the difference between that share and the grossed-up equivalent of that share.

• (2) In sub-paragraph (1)(b) the expressions “employee’s share” and “grossed-up equivalent” have the meanings given to them by section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation).

12

At a date specified by the managers of the scheme —

• (a) the value of the member's accrued rights under the scheme, and

• (b) if different, the value of the cash equivalent calculated in accordance with regulations 3 and 4 of the Personal Pension Schemes (Transfer Values) Regulations 1987.

13

The options available to a member for preserving, transferring or otherwise disposing of the member's accrued rights under the scheme.

14

An account of the amount by which the member's accrued rights have been reduced and of the action taken by the managers of the scheme, or which is open to the member to take, in order, so far as may be possible, to restore the value of the member's accrued rights under the scheme.

PART 4 — Report under section 72A of the 1995 Act

15

Where a report has been made to the Regulator under section 72A of the 1995 Act (reports about winding up), a copy of that report.

PART 5 — Information on expected benefits

16

An estimate of the amount of the member's and beneficiary's benefits that are expected to be payable from normal pension age or death.

SCHEDULE 9 — Amendments to Regulations

The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991

1

• (1) The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991 are amended as follows.

• (2) After regulation 1(3) (interpretation) add—

(4) Any information or documents required to be furnished under these Regulations to a person, may be given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

• (3) In regulation 9(6)(c) (bought out benefits), for “at his last known address” substitute “ in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 ”.

The Occupational Pension Schemes (Contracting-out) Regulations 1996

2

In regulation 3(3) of the Occupational Pension Schemes (Contracting-out) Regulations 1996 (notices by employers of intended election)—

• (a) for sub-paragraph (a)(i), substitute—

(i) sending it to the earner in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents), (ia) delivering it to the earner, or

• (b) for sub-paragraph (b), substitute—

(b) to any other person, by— (i) sending it to that person in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, or (ii) delivering it to that person.

The Occupational Pension Schemes (Transfer Values) Regulations 1996

3

After regulation 11(6) of the Occupational Pension Schemes (Transfer Values) Regulations 1996 (disclosure), add—

(7) The trustees may provide any information or notification under this regulation in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996

4

• (1) The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 are amended as follows.

• (2) In regulation 2 (requirement of trustees or managers to obtain documents), after paragraph (2) insert—

(2AA) Information may be made available under paragraph (2) in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

• (3) The Schedule (contents of accounts audited by the auditor of the scheme) is amended as follows—

• (a) at the beginning of paragraph 5 insert “ Except in relation to a trust scheme that applies to earners in employments under different employers, ”, and

• (b) after paragraph 5 insert—

(5A) (1) Where the scheme is a trust scheme that applies to earners in employments under different employers, a statement in accordance with paragraph 5 or a statement— (a) listing the 100 largest investments by value held by the scheme at the end of the scheme year and stating what percentage of the resources of the scheme each such investment represents; (b) identifying which of the investments mentioned in paragraph (a) are employer-related investments; (c) if, as at the end of the scheme year, more than 5 per cent of the resources of the scheme are invested in employer-related investments in contravention of section 40(1) of the Pensions Act 1995, listing the employer-related investments and the employer concerned. (2) In sub-paragraph (1) “employer-related investments” has the meaning as in section 40(2) of the Pensions Act 1995 but as if the following words were omitted from subsection (2)— (a) in paragraph (a) “or by any person who is connected with, or an associate of, the employer”; and (b) “or any such person” in each place where they occur.

The Occupational Pension Schemes (Winding Up) Regulations 1996

5

• (1) The Occupational Pension Schemes (Winding Up) Regulations 1996 are amended as follows.

• (2) After regulation 7(10) (requirements applicable to notices of discharge under regulation 6), insert—

(11) A discharge notice and any notice under paragraph (3) may be given in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013.

• (3) In regulation 11(2) (records and information), after “in writing” insert “ in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents) ”.

The Occupational Pension Schemes (Discharge of Liability) Regulations 1997

6

In regulation 6(5)(b)(ii) of the Occupational Pension Schemes (Discharge of Liability) Regulations 1997 (further conditions on which liability may be discharged), for “at her or his last known address” substitute “ in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents) ”.

The Pensions on Divorce etc. (Provision of Information) Regulations 2000

7

After regulation 10 of the Pensions on Divorce etc. (Provision of Information) Regulations 2000 (provision of information after receipt of an earmarking order) add—

(11) (1) Subject to paragraph (2) a person required to provide information under regulation 2, 4, 6, 7, 8 or 10 must provide that information in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents). (2) Information may be provided to the court by means of an electronic communication only where the court has given its permission. (3) In this regulation “electronic communication” has the meaning given by the Electronic Communications Act 2000.

The Pension Sharing (Pension Credit Benefit) Regulations 2000

8

• (1) The Pension Sharing (Pension Credit Benefit) Regulations 2000 are amended as follows.

• (2) In regulation 8(6)(a) (bought out benefits) for “sent to that person at his last known address” substitute “ given in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 ”.

• (3) In regulation 10(5)(a) (transfer of a person's pension credit rights without consent) for “sent to that person at his last known address” substitute “ given in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 ”.

• (4) In regulation 15(5)(b) (further conditions on which liability may be discharged) for “sent to that person at his last known address” substitute “ given in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 ”.

The Stakeholder Pension Schemes Regulations 2000

9

• (1) The Stakeholder Pension Schemes Regulations 2000 are amended as follows.

• (2) In regulation 1(3) (interpretation)—

• (a) in the definition of “illustration date” for “18(2A)” substitute “ 18A(2) ”,

• (b) in the definition of “non-contributing member”—

• (i) omit paragraph (a), and

• (ii) in paragraph (b) omit “in relation to a personal pension scheme,”,

• (c) for the definition of “the relevant guidance” substitute—

“relevant guidance” means the document entitled “AS TM1: Statutory Money Purchase Illustrations” that is adopted or prepared, and from time to time revised, by the Financial Reporting Council Limited;

, and

• (d) in the definition of “retirement date” for “18(2A)” in each place where it appears substitute “ 18A(2) ”.

• (3) In regulation 18(7) (disclosure of information to members)—

• (a) after sub-paragraph (a) insert “ and ”,

• (b) after sub-paragraph (b)(ii) omit “and”, and

• (c) omit sub-paragraph (c).

• (4) In regulation 18A—

• (a) in paragraph (1) at the beginning insert “ Subject to paragraph (1A) ”,

• (b) after paragraph (1) insert—

(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.

• (c) after paragraph (2) insert—

(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.

, and

• (d) in paragraph (4)—

• (i) after sub-paragraph (c) insert “ or ”,

• (ii) after sub-paragraph (d) omit “or”, and

• (iii) omit sub-paragraph (e).

• (5) In regulation 18B—

• (a) in paragraph (1)(b) omit the words from “of this regulation” to “relevant guidance”, and

• (b) omit paragraphs (3) and (4).

• (6) In regulation 18C (service of information by a scheme) for paragraph (4) substitute—

(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).

• (7) In regulation 18E (provision of information on a website)—

• (a) in paragraph (1) for “this regulation sets” substitute “ this regulation and regulation 18F set ”,

• (b) for paragraph (2) substitute—

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

• (c) for paragraph (4) substitute—

(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.

• (d) omit paragraph (6), and

• (e) in paragraph (7) after “this regulation” insert “ and regulation 18F ”.

• (8) After regulation 18E insert—

(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).

• (9) In paragraph 6 of Schedule 3 (information for members)—

• (a) after sub-paragraph (c) omit “and”, and

• (b) for sub-paragraph (d) substitute—

(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).

The Personal Pension Schemes (Payments by Employers) Regulations 2000

10

After regulation 5A(5) of the Personal Pension Schemes (Payments by Employers) Regulations 2000 (the issue of payment statements to an employee) add—

(6) A statement referred to in paragraph (1) may be issued in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

The Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002

11

In regulation 8 of the Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002 (applications to the Authority to modify schemes to secure winding up)—

• (a) in paragraph (3)(a), for the words after “to all members of the scheme” substitute “ (except a member mentioned in paragraph (3A)) in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents), and ”, and

• (b) after paragraph (3), insert—

(3A) A member referred to in paragraph (3)(a) is a member— (a) whose present postal address and electronic address is not known to the trustees or managers of the scheme, and (b) in respect of whom the trustees or managers of the scheme have sent correspondence to their last known— (i) postal address and that correspondence has been returned, or (ii) electronic address and the trustees or managers of the scheme are satisfied that that correspondence has not been delivered.

The Occupational Pension Schemes (Independent Trustee) Regulations 2005

12

After regulation 13(8) of the Occupational Pension Schemes (Independent Trustee) Regulations 2005 (disclosure requirements and penalty) insert—

(9) The appointed trustee may give any information under this regulation in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

The Occupational Pension Schemes (Winding up etc.) Regulations 2005

13

• (1) The Occupational Pension Schemes (Winding up etc.) Regulations 2005 are amended as follows.

• (2) In regulation 6(6) (adjustments to discretionary awards) for “by post”, the first time it appears, substitute “ in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 ”.

• (3) In regulation 7(6) (adjustments to survivors' benefits) for “by post”, the first time it appears, substitute “ in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 ”.

The Occupational Pension Schemes (Scheme Funding) Regulations 2005

14

In Schedule 3 to the Occupational Pension Schemes (Scheme Funding) Regulations 2005 (supplementary and consequential provisions) omit paragraphs 2 and 3.

The Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006

15

After regulation 11(2) of the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006 (requirement to provide information), add—

(3) Information provided under this regulation may be provided in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

The Occupational Pension Schemes (Payments to Employer) Regulations 2006

16

• (1) The Occupational Pension Schemes (Payments to Employer) Regulations 2006 are amended as follows.

• (2) After regulation 10(3) (notification to members), add—

(4) The trustees of the scheme may give the notice mentioned in paragraph (1) and provide a copy of the relevant valuation certificate mentioned in paragraph (2) in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents).

• (3) After regulation 15(5) (notice of proposal to distribute excess assets to the employer), add—

(6) A notice under this regulation may be sent in accordance with regulations 26 to 28 (giving information and documents) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013.

The Application of Pension Legislation to the National Employment Savings Trust Corporation Regulations 2011

17

Omit regulations 2 and 3 of the Application of Pension Legislation to the National Employment Savings Trust Corporation Regulations 2011 .

The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011

18

• (1) The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 are amended as follows.

• (2) Omit regulations 17 and 19.

• (3) For regulation 20(4) (amendment of the Stakeholder Pension Schemes Regulations 2000) substitute—

(4) In Schedule 3 (information for members)— (a) in paragraph 1 omit sub-paragraph (d), and (b) in paragraph 2 omit sub-paragraphs (e), (f) and (g).

Signed

Signed by authority of the Secretary of State for Work and Pensions.

Esther McVey — Minister of State, — 2013-10-24

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1993 c.48. Section 113 was amended by the Employment Rights (Dispute Resolution) Act 1998 (c.8), section 1(2)(a); the Child Support, Pensions and Social Security Act 2000 (c.19), section 52; the 2004 Act, section 319(1) and Schedule 12, paragraphs 9 and 17; the Pensions Act 2007 (c.22), section 17 and Schedule 5, paragraph 6 and S.I. 2005/2053. Section 168 was substituted by the 1995 Act, section 155(1) and subsection (4) was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 9 and 27. Section 181(1) is cited for the meaning given to “prescribe” and “regulations”. In section 181(1), the relevant amending provisions are the 1995 Act, sections 151 and 171 and Schedule 5, paragraph 77(a)(i); the Employment Tribunals Act 1996 (c.17), section 43 and Schedule 1, paragraph 11; the Employment Rights (Dispute Resolution) Act 1998, section 1(2)(a) and (c); the 1999 Act, section 84(1) and Schedule 12, paragraphs 28 and 41(a); the 2004 Act, section 319(1) and Schedule 12, paragraph 31; the Pensions Act 2007, section 15(3)(a) and Schedule 4, paragraph 34(1) and (2)(a); the Pensions Act 2011 (c.19), section 29(1) (with effect from a day to be appointed) and S.I. 2005/2053. Section 183(1) was amended by the 1995 Act, sections 151, 173, 177, Schedule 5, paragraph 79 and Schedule 6, paragraph 15(a).

[^f00002]: 1995 c.26. Section 41 was amended by the Employment Rights (Dispute Resolution) Act 1998, section 1(2)(a); the Child Support, Pensions and Social Security Act 2000, section 56 and Schedule 5, paragraph 12(1); the 2004 Act, sections 319(1) and 320, Schedule 12, paragraphs 34 and 52(a) and (b) and Schedule 13, Part 1 and S.I. 2005/2053. Section 124(1) is cited for the meaning given to “prescribed” and “regulations”.

[^f00003]: 1999 c.30. Section 1(1) was amended by the 2004 Act, section 285(1) and (2) and the Pensions Act 2007, section 15(3)(a). Section 8(1) is cited for the meaning given to “prescribed”.

[^f00004]: Section 185(1) was amended by the 1995 Act, sections 122, 151 and 177 and Schedule 3, paragraph 46, Schedule 5, paragraph 80(a), (d) and (f) and Schedule 7, Part 1.

[^f00005]: S.I. 1987/1110.

[^f00006]: S.I. 1996/1655.

[^f00007]: 2004 c.35.

[^f00008]: 2000 c.7. The definition of “electronic communications” was amended by the Communications Act 2003 (c.21), section 406 and paragraph 158 of Schedule 7.

[^f00009]: The definition of “member” in section 124(1) of the 1995 Act was amended by the 1999 Act, section 84(1) and Schedule 12, paragraphs 43 and 61(1).

[^f00010]: 1996 c.18.

[^f00011]: A company registered in England and Wales with number 02486368.

[^f00012]: 2004 c.12. Section 153 was amended by the Finance Act 2005 (c.7), section 101 and Schedule 10, paragraphs 1 to 3.

[^f00013]: 1972 c.11.

[^f00014]: 1987 c.45. Section 2 was amended by the Constitutional Reform and Governance Act 2010 (c.25), section 40 and Schedule 6, paragraph 43(b).

[^f00015]: Section 1 was amended by the 2004 Act, sections 285(1) to (4) and 319(1) and Schedule 12, paragraphs 71 and 72; the Pensions Act 2007, section 15(3)(a) and Schedule 4, paragraph 37(a) and Part 3 and S.I. 2005/275 and 2006/745.

[^f00016]: 1963 c.xxxii.

[^f00017]: S.I. 2010/772.

[^f00018]: Section 2 was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 71 and 73 and the Pensions Act 2007, section 15(3)(a) and Schedule 4, paragraph 38.

[^f00019]: S.I. 1999/147 (N.I. 11).

[^f00020]: See section 180 of the 1993 Act.

[^f00021]: S.I. 1996/3126. Regulation 2 was amended by S.I. 2005/706.

[^f00022]: Subsections (3A) to (3E) were inserted by the Child Support, Pensions and Social Security Act 2000, section 49(2). Subsections (3A) and (3B) were amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 34 and 69(1), (3) and (4).

[^f00023]: S.I. 2005/3377.

[^f00024]: 1988 c.1. Sections 590 and 591 were repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

[^f00025]: Section 611A was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

[^f00026]: Chapter IV of Part XIV was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

[^f00027]: Section 289 was amended by S.I. 2007/3014.

[^f00028]: See section 287(6) of the 2004 Act.

[^f00029]: See section 1 of the 1993 Act.

[^f00030]: 2008 c.30.

[^f00031]: The Pensions Advisory Service is a company limited by guarantee under the Companies Act 2006 (c.46) and its registered number is 2459671.

[^f00032]: The Pensions Ombudsman is appointed under section 145(2) of the 1993 Act.

[^f00033]: Section 8 was amended by the 1995 Act, sections 151 and 177 Schedule 5, paragraph 23(a) and (b) and Schedule 7, Part 3; the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), section 1(1) and Schedule 1, paragraph 34(a) and (b); the Pensions Act 2007, section 15(3)(a) and 27(2), Schedule 4, paragraphs 1, 3(1) to (4), 46 and 47 and Schedule 7, Part 7; the National Insurance Contributions Act 2008 (c.16), section 4(1) and Schedule 1, paragraphs 7 and 8(1) to (3) and S.I. 2005/2050.

[^f00034]: Section 50 was substituted by the 2004 Act, section 273 and there are no relevant amendments.

[^f00035]: Section 87 was amended by the 2004 Act, sections 319(1) and 320, Schedule 12, paragraph 64 and Schedule 13, Part 1.

[^f00036]: Section 35 was substituted by the 2004 Act, section 244.

[^f00037]: Section 231A was inserted by S.I. 2006/1733.

[^f00038]: Part 4A was inserted by the 1999 Act, section 37.

[^f00039]: Section 97 was amended by the 1995 Act, section 173 and Schedule 6, paragraph 4(a) to (c) and the Child Support, Pensions and Social Security Act 2000, section 56 and Schedule 5, paragraph 8(1). Section 101I was inserted by the 1999 Act, section 37.

[^f00040]: Section 94(1) was amended by the 1995 Act, section 154(1) and (2).

[^f00041]: Section 35 was substituted by the 2004 Act, section 244.

[^f00042]: Section 40 was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 34 and 51 and S.I. 2004/355.

[^f00043]: S.I. 2005/3378.

[^f00044]: Section 37 was substituted by the 2004 Act, section 250 and amended by the Pensions Act 2008, section 130.

[^f00045]: The date appointed for the coming into force of section 15(1) of the Pensions Act 2007 is 6th April 2012.

[^f00046]: Section 42A was inserted by the 1995 Act, section 137(5). The relevant amending provisions are the Social Security Act 1998 (c.14), section 68(1) and Schedule 7, paragraph 128; the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), section 1(1) and Schedule 1, paragraph 46(1) to (3); the 1999 Act, section 73 and Schedule 9, paragraph 7(1) to (3); the National Insurance Contributions Act 2002 (c.9), section 6 and Schedule 1, paragraphs 35 and 37; the Pensions Act 2007, section 15(3)(b) and Schedule 4, paragraphs 17 and 46 and Part 3; the National Insurance Contributions Act 2008, section 4(1) and Schedule 1, paragraphs 7 and 11(1) and S.I. 2011/1730. Section 42A was repealed by the Pensions Act 2007, sections 15(3)(a) and 27(2), Schedule 4, paragraphs 1, 18, 46 and 51 and Schedule 7 Parts 6 and 7 with effect from a day to be appointed.

[^f00047]: 1986 c.50. Section 7 was repealed with a saving by the 1993 Act, sections 188 to 190 and Schedule 5, Part 1 and Schedule 6, paragraph 22.

[^f00048]: Section 45(1) was amended by the 1995 Act, section 138(2); the Social Security Contributions (Transfer of Functions, etc.) Act 1999, section 1(1) and Schedule 1, paragraph 49 and the National Insurance Contributions Act 2008, section 4(1) and Schedule 1, paragraphs 7 and 12(1). Section 45 was repealed by the Pensions Act 2007, sections 15(3)(a) and 27(2), Schedule 4, paragraphs 46 and 53 and Schedule 7, Part 7 with effect from a day to be appointed.

[^f00049]: S.I. 1987/1112. Regulations 3 and 4 were substituted by S.I. 2008/1050.

[^f00050]: Section 22 was amended by the 2004 Act, sections 36(1) and (2), 319(1) and 320, Schedule 12, paragraphs 34 and 40 and Schedule 13, Part 1 and S.I. 2009/1941.

[^f00051]: Section 23 was substituted by the 2004 Act, section 36(4).

[^f00052]: Section 72A was inserted by the Child Support, Pensions and Social Security Act 2000, section 49(1).

[^f00053]: S.I. 1991/167.

[^f00054]: Paragraph (3) was substituted by S.I. 1996/2131 and amended by S.I. 2013/459.

[^f00055]: Regulation 9(6) was amended by S.I. 1994/1062 and 2011/1246.

[^f00056]: S.I. 1996/1172.

[^f00057]: S.I. 1996/1847. Regulation 11 was amended by S.I. 2005/72, 2008/1050 and 2009/615.

[^f00058]: S.I. 1996/1975.

[^f00059]: Paragraph 5 was substituted by S.I. 1997/3038, amended by S.I. 2006/778 and modified in relation to the National Employment Savings Trust by S.I. 2011/673.

[^f00060]: S.I. 1996/3126.

[^f00061]: S.I. 1997/784. Regulation 6(5) was amended by S.I. 2005/2050.

[^f00062]: S.I. 2000/1048. There are no relevant amendments.

[^f00063]: S.I. 2000/1054. There are no relevant amendments.

[^f00064]: S.I. 2000/1403. Regulations 18A to 18E were inserted by S.I. 2010/2659. Paragraph 6(d) of Schedule 3 was amended by S.I. 2011/1245. The definition of “illustration date” was inserted by S.I. 2002/1381 and amended by S.I. 2010/2659. The definition of “non-contributing member” was inserted by S.I. 2002/1383. The definition of “retirement date” was inserted by S.I. 2002/1383 and amended by S.I. 2010/2659.

[^f00065]: S.I. 2000/2692. Regulation 5A was inserted by S.I. 2006/778.

[^f00066]: S.I. 2002/459.

[^f00067]: S.I. 2005/703.

[^f00068]: S.I. 2005/706.

[^f00069]: S.I. 2005/3377.

[^f00070]: S.I. 2006/349.

[^f00071]: S.I. 2006/802.

[^f00072]: S.I. 2011/673.

[^f00073]: S.I. 2011/1245.

Editorial notes

[^c2193071]: 1993 c.48. Section 113 was amended by the Employment Rights (Dispute Resolution) Act 1998 (c.8), section 1(2)(a); the Child Support, Pensions and Social Security Act 2000 (c.19), section 52; the 2004 Act, section 319(1) and Schedule 12, paragraphs 9 and 17; the Pensions Act 2007 (c.22), section 17 and Schedule 5, paragraph 6 and S.I. 2005/2053. Section 168 was substituted by the 1995 Act, section 155(1) and subsection (4) was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 9 and 27. Section 181(1) is cited for the meaning given to “prescribe” and “regulations”. In section 181(1), the relevant amending provisions are the 1995 Act, sections 151 and 171 and Schedule 5, paragraph 77(a)(i); the Employment Tribunals Act 1996 (c.17), section 43 and Schedule 1, paragraph 11; the Employment Rights (Dispute Resolution) Act 1998, section 1(2)(a) and (c); the 1999 Act, section 84(1) and Schedule 12, paragraphs 28 and 41(a); the 2004 Act, section 319(1) and Schedule 12, paragraph 31; the Pensions Act 2007, section 15(3)(a) and Schedule 4, paragraph 34(1) and (2)(a); the Pensions Act 2011 (c.19), section 29(1) (with effect from a day to be appointed) and S.I. 2005/2053. Section 183(1) was amended by the 1995 Act, sections 151, 173, 177, Schedule 5, paragraph 79 and Schedule 6, paragraph 15(a).

[^c2193072]: 1995 c.26. Section 41 was amended by the Employment Rights (Dispute Resolution) Act 1998, section 1(2)(a); the Child Support, Pensions and Social Security Act 2000, section 56 and Schedule 5, paragraph 12(1); the 2004 Act, sections 319(1) and 320, Schedule 12, paragraphs 34 and 52(a) and (b) and Schedule 13, Part 1 and S.I. 2005/2053. Section 124(1) is cited for the meaning given to “prescribed” and “regulations”.

[^c2193073]: 1999 c.30. Section 1(1) was amended by the 2004 Act, section 285(1) and (2) and the Pensions Act 2007, section 15(3)(a). Section 8(1) is cited for the meaning given to “prescribed”.

[^c2193074]: Section 185(1) was amended by the 1995 Act, sections 122, 151 and 177 and Schedule 3, paragraph 46, Schedule 5, paragraph 80(a), (d) and (f) and Schedule 7, Part 1.

[^c2193075]: S.I. 1987/1110.

[^c2193076]: S.I. 1996/1655.

[^c2193077]: 2004 c.35.

[^c2193078]: 2000 c.7. The definition of “electronic communications” was amended by the Communications Act 2003 (c.21), section 406 and paragraph 158 of Schedule 7.

[^c2193079]: The definition of “member” in section 124(1) of the 1995 Act was amended by the 1999 Act, section 84(1) and Schedule 12, paragraphs 43 and 61(1).

[^c2193080]: 1996 c.18.

[^c2193081]: A company registered in England and Wales with number 02486368.

[^c2193082]: 2004 c.12. Section 153 was amended by the Finance Act 2005 (c.7), section 101 and Schedule 10, paragraphs 1 to 3.

[^c2193083]: 1972 c.11.

[^c2193085]: Section 1 was amended by the 2004 Act, sections 285(1) to (4) and 319(1) and Schedule 12, paragraphs 71 and 72; the Pensions Act 2007, section 15(3)(a) and Schedule 4, paragraph 37(a) and Part 3 and S.I. 2005/275 and 2006/745.

[^c2193086]: 1963 c.xxxii.

[^c2193087]: S.I. 2010/772.

[^c2193088]: Section 2 was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 71 and 73 and the Pensions Act 2007, section 15(3)(a) and Schedule 4, paragraph 38.

[^c2193089]: S.I. 1999/147 (N.I. 11).

[^c2193090]: See section 180 of the 1993 Act.

[^c2193091]: S.I. 1996/3126. Regulation 2 was amended by S.I. 2005/706.

[^c2193092]: Subsections (3A) to (3E) were inserted by the Child Support, Pensions and Social Security Act 2000, section 49(2). Subsections (3A) and (3B) were amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 34 and 69(1), (3) and (4).

[^c2193093]: S.I. 2005/3377.

[^c2193094]: 1988 c.1. Sections 590 and 591 were repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

[^c2193095]: Section 611A was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

[^c2193096]: Chapter IV of Part XIV was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

[^c2193099]: See section 1 of the 1993 Act.

[^c2193100]: 2008 c.30.

[^c2193102]: The Pensions Ombudsman is appointed under section 145(2) of the 1993 Act.

[^c2193104]: Section 50 was substituted by the 2004 Act, section 273 and there are no relevant amendments.

[^c2193105]: Section 87 was amended by the 2004 Act, sections 319(1) and 320, Schedule 12, paragraph 64 and Schedule 13, Part 1.

[^c2193106]: Section 35 was substituted by the 2004 Act, section 244.

[^c2193107]: Section 231A was inserted by S.I. 2006/1733.

[^c2193108]: Part 4A was inserted by the 1999 Act, section 37.

[^c2193109]: Section 97 was amended by the 1995 Act, section 173 and Schedule 6, paragraph 4(a) to (c) and the Child Support, Pensions and Social Security Act 2000, section 56 and Schedule 5, paragraph 8(1). Section 101I was inserted by the 1999 Act, section 37.

[^c2193110]: Section 94(1) was amended by the 1995 Act, section 154(1) and (2).

[^c2193111]: Section 35 was substituted by the 2004 Act, section 244.

[^c2193112]: Section 40 was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 34 and 51 and S.I. 2004/355.

[^c2193113]: S.I. 2005/3378.

[^c2193114]: Section 37 was substituted by the 2004 Act, section 250 and amended by the Pensions Act 2008, section 130.

[^c2193119]: S.I. 1987/1112. Regulations 3 and 4 were substituted by S.I. 2008/1050.

[^c2193120]: Section 22 was amended by the 2004 Act, sections 36(1) and (2), 319(1) and 320, Schedule 12, paragraphs 34 and 40 and Schedule 13, Part 1 and S.I. 2009/1941.

[^c2193121]: Section 23 was substituted by the 2004 Act, section 36(4).

[^c2193122]: Section 72A was inserted by the Child Support, Pensions and Social Security Act 2000, section 49(1).

[^c2193123]: S.I. 1991/167.

[^c2193124]: Paragraph (3) was substituted by S.I. 1996/2131 and amended by S.I. 2013/459.

[^c2193125]: Regulation 9(6) was amended by S.I. 1994/1062 and 2011/1246.

[^c2193126]: S.I. 1996/1172.

[^c2193127]: S.I. 1996/1847. Regulation 11 was amended by S.I. 2005/72, 2008/1050 and 2009/615.

[^c2193128]: S.I. 1996/1975.

[^c2193129]: Paragraph 5 was substituted by S.I. 1997/3038, amended by S.I. 2006/778 and modified in relation to the National Employment Savings Trust by S.I. 2011/673.

[^c2193130]: S.I. 1996/3126.

[^c2193131]: S.I. 1997/784. Regulation 6(5) was amended by S.I. 2005/2050.

[^c2193132]: S.I. 2000/1048. There are no relevant amendments.

[^c2193133]: S.I. 2000/1054. There are no relevant amendments.

[^c2193134]: S.I. 2000/1403. Regulations 18A to 18E were inserted by S.I. 2010/2659. Paragraph 6(d) of Schedule 3 was amended by S.I. 2011/1245. The definition of “illustration date” was inserted by S.I. 2002/1381 and amended by S.I. 2010/2659. The definition of “non-contributing member” was inserted by S.I. 2002/1383. The definition of “retirement date” was inserted by S.I. 2002/1383 and amended by S.I. 2010/2659.

[^c2193135]: S.I. 2000/2692. Regulation 5A was inserted by S.I. 2006/778.

[^c2193136]: S.I. 2002/459.

[^c2193137]: S.I. 2005/703.

[^c2193138]: S.I. 2005/706.

[^c2193139]: S.I. 2005/3377.

[^c2193140]: S.I. 2006/349.

[^c2193141]: S.I. 2006/802.

[^c2193142]: S.I. 2011/673.

[^c2193143]: S.I. 2011/1245.

[^key-228f5fa77a366b8b6d3945b814d88b41]: Sch. 6 paras. 2, 3 ceased to have effect (6.4.2014) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1)(2)(a)

[^key-5e9b8703b145e8c01a6c7e5c380a9002]: Sch. 8 para. 11(1)(b) ceased to have effect (6.4.2014) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1)(2)(b)

[^key-2537de55c538bd8e934f324ed4a8d9d1]: Sch. 8 para. 11(2) ceased to have effect (6.4.2014) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1)(2)(b)

[^key-1851d610ea64840749f1be7febb67e76]: Reg. 5 excluded (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 78 (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-1d86681c84c4ef3ee4381e0a9ec3e5f7]: Reg. 16A inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(3) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-102e668e77be17ab3a61508efa4c43db]: Sch. 2 para. 16A inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(6)(a) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-06cf919a6f78dfe713e895f98f72e607]: Sch. 2 para. 28A inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(6)(b) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-8de9581647c8cf681b790e0f5a05e00b]: Words in Sch. 6 heading inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(7) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-b9f957baddadf628592c45f89020acf8]: Sch. 6 para. 6A inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(8)(b) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-539c3dff02003eee91cc964018df6921]: Sch. 6 para. 16A inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(8)(c) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-a2fbfbad5c007755372c81f5ff80e09b]: Reg. 25(2)(a) substituted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(5) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-0bcb180b84f21d1df30081a7c4060425]: Words in Sch. 6 para. 6(1) inserted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 79(8)(a) (with regs. 6, 41, 44(1), 47(1), 69(2), 72(1), 76(1)); coming into force immediately after s. 29 of 2011 c 19 - see S.I. 2014/1683, art. 2

[^key-217a1e218faba3fac096955ed0a6cd4b]: Sch. 3 para. 34 inserted (6.4.2015) by The Occupational Pension Schemes (Charges and Governance) Regulations 2015 (S.I. 2015/879), regs. 1(2), 17(2)

[^key-99ed6e5768be6f3800354b15f2aebf65]: Regs. 18A, 18B inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 7

[^key-34afea928eb8e4d3aa7f1131bcc96f60]: Sch. 10 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 14

[^key-e8a585b445121d1e63027bacb548eb83]: Sch. 2 paras. 4A, 4B inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(3)

[^key-112da63784713f6349bc8c439da4bf82]: Sch. 2 paras. 22A, 22B inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(8)

[^key-52fef5ecf3e03ebf078c75bf9b9e9c11]: Word in Sch. 7 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 13(2)

[^key-6d39dd607f186fdf03c7d02606689d35]: Sch. 7 Pt. 3 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 13(3)

[^key-4b7a41eebd5cb77f09bc7c4c0d105369]: Reg. 2(1): reg. 2 renumbered as reg. 2(1) (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(1)

[^key-67d2f2718b8d2f1aee8723fdb62a15f8]: Words in reg. 2(1) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(2)(a)

[^key-38d5905393d98355458239f7f570d35f]: Words in reg. 2(1) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(2)(b)

[^key-b83bb48653c6e1d411b47efc0ce06995]: Words in reg. 2(1) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(2)(c)

[^key-b91093f8ee23239b797864f069a4069f]: Words in reg. 2(1) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(2)(d)

[^key-ec94e2ecb4b7f026da14f61ecd68ded7]: Words in reg. 2(1) omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(2)(e)

[^key-2d4d0b6d474c99619c22b50aef758ad8]: Reg. 2(2) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 3(3)

[^key-3c3fd710f106cf99aa7d8dacc3bc63de]: Words in reg. 4(2)(b) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 4(2)(a)

[^key-127dbbdac50c97f3e843584292802f49]: Reg. 4(2)(c) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 4(2)(b)

[^key-e97e323b6321026a65512329f19f36ed]: Word in reg. 4(5) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 4(3)

[^key-4ca57b0cea82987a665d745c2f957a79]: Words in reg. 4(7) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 4(4)

[^key-b66685b92a6b3fa6b38925830b387450]: Reg. 4(8) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 4(5)

[^key-47375ac19a3415d03e24aeb2b921ef2c]: Words in reg. 10(4) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 5

[^key-4f06ca5124eb5b2eeadb4fcd555fb78a]: Word in reg. 16(1)(b) omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 6(a)

[^key-d1310853201ba0c4e498988e57a4ad66]: Words in reg. 16(1)(c) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 6(b)

[^key-97c7eee571b8a6d0b3283127181a92ee]: Reg. 16(1)(d) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 6(c)

[^key-81f008c39367a7504e099f413265a6c1]: Words in reg. 19(1) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 8(2) (with reg. 15)

[^key-6831b36890915a622b1af9ce8b9b0315]: Reg. 19(2) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 8(3) (with reg. 15)

[^key-4453bf71215e1b33fc83f886c443f22b]: Word in reg. 19(4) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 8(4) (with reg. 15)

[^key-4152e5de8ec7eb099062bbe15ffbc879]: Word in reg. 20(2)(a) omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 9(2)(a) (with reg. 15)

[^key-6d36a6986f07daa42382e24bcd245b57]: Reg. 20(2)(c) and word inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 9(2)(b) (with reg. 15)

[^key-b7783e8e6547cda6d2e7d9848eba038c]: Reg. 20(4) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 9(3) (with reg. 15)

[^key-82e41258193060ea9a0464209da91c6e]: Word in reg. 21(2)(a) omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 10(a) (with reg. 15)

[^key-b42fc20bf3813cb9ff0526697a3a632d]: Reg. 21(2)(c) and word inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 10(b) (with reg. 15)

[^key-ab583e0b48702707c6dabc47adcd6187]: Words in Sch. 2 para. 3 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(2)

[^key-043ea2229636b50d326d21000862f7a5]: Words in Sch. 2 para. 6 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(4)

[^key-c5c63fbbf1744a0f4f760a13f3dad240]: Words in Sch. 2 para. 16 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(5)(a)

[^key-49b68ca145e5938bcb8fc78a44361ce3]: Words in Sch. 2 para. 16 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(5)(b)

[^key-24c9eb8b8457cd0a8e511eb6900344dd]: Words in Sch. 2 para. 16A inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(6)(a)

[^key-7444c3a57ded74ca0e8633d4aecd1e2e]: Words in Sch. 2 para. 16A substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(6)(b)

[^key-7066f452792f8b111f5f62c527f77bd9]: Words in Sch. 2 para. 20 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(7)

[^key-581d3a13ab3acda313cb252571087db4]: Words in Sch. 2 para. 21 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(2)

[^key-b6a83b242006c956d4156f4bbbdba4e4]: Sch. 2 para. 26 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 11(9)

[^key-165d3a49c9dd60c54782ee6b15450bd9]: Words in Sch. 3 para. 15 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 12(2)

[^key-953b5ed9aedbcc934aa55eff8388c327]: Words in Sch. 3 para. 23 omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 12(3)(a)

[^key-b7446fb7eff3dcc17479b525d346187e]: Words in Sch. 3 para. 23 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 12(3)(b)