The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015

These Regulations are being made to correct a defect in an earlier instrument (the Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015 (S.I. 2015/1452)). Regulation 45 revokes that instrument, with exceptions, and this instrument re-makes the provisions in that instrument without the provisions contained within regulation 28 of that instrument, and the provision within regulation 32 of that instrument which revokes regulation 69B of the Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) (“the 1996 Regulations”).

These Regulations revoke and replace most of the 1996 Regulations in consequence of provision made by the Pensions Act 2014 (c.19) (“the 2014 Act”).

The 2014 Act creates a new state pension for people reaching pensionable age after implementation on 6th April 2016. This date is referred to in the Pension Schemes Act 1993 (c.48) (“the 1993 Act”) (as amended by the 2014 Act) as “the second abolition date”. The new pension will be paid at a single weekly rate, replacing the current state pension which has two components: a basic state pension and an additional state pension. The 2014 Act therefore also makes amendments to existing primary legislation to abolish contracting-out of the state additional pension for salary related pension schemes. Much of the provision made by the 1996 Regulations is revoked with effect from the second abolition date by regulation 31.

Some provisions of the 1993 Act and the 1996 Regulations will remain in force until 6th April 2019, in accordance with savings provisions contained in S.I. 2015/1502. In particular, provisions relating to the issue, variation and surrender of contracting-out certificates remain in force to enable the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) to issue certificates relating to a period before the second abolition date, and to deal with any variation or surrender of such a certificate which is to take effect from a date preceding that date. Provisions relating to schemes which have ceased to contract-out before the second abolition date also remain in force, to ensure that the Commissioners are notified of the termination of contracted-out employment in these circumstances and that earner’s pension rights are protected.

Provisions of the 1996 Regulations which are to continue to have effect after the second abolition date are, where necessary, amended by regulations 28 and 29 to reflect the abolition of contracting-out.

Provisions of the 1996 Regulations which are to continue to apply indefinitely to pension schemes which were contracted-out prior to the second abolition date are re-enacted, with modifications reflecting the abolition of contracting-out, in these Regulations. Part 2 contains provisions relating to all pension schemes which were salary related contracted-out schemes, Part 3 carries forward additional requirements relating to section 9(2B) rights and Part 4 continues additional requirements in relation to guaranteed minimum pensions. “Section 9(2B) rights” are rights attributable to employment which was contracted-out on and after 6th April 1997 under section 9(2B) of the 1993 Act. Guaranteed minimum pensions relate to contracted-out employment before that date where, under scheme rules, the weekly rate of the pension is to be not less than the guaranteed minimum under sections 14 to 16 of the 1993 Act.

In Part 2, regulation 3 imposes limitations on the alteration of scheme rules, regulation 4 deals with correction of errors as to whether an earner was in contracted-out employment, regulation 5 provides for the disclosure of certain information by the Secretary of State and the Commissioners and regulation 6 continues requirements as to the rules of overseas schemes. Regulation 7 provides for restoration of rights in the State scheme where a scheme is insolvent and regulations 8 to 14 carry forward provisions relating to contributions equivalent premiums. Under the savings provisions contained within S.I. 2015/1502, these provisions apply only in relation to schemes which ceased to be contracted-out before the second abolition date and, after 6th April 2019, only in relation to such schemes which are winding up. Regulations 15 and 16 carry forward certain transitional provisions and savings from the 1996 Regulations.

In Part 3, regulation 17 sets out the circumstances in which scheme rules may be altered in relation to section 9(2B) rights and regulation 18 carries forward requirements for the payment of lump sums and commutation of benefits. Regulation 19 governs the circumstances in which section 9(2B) rights may be forfeited.

In Part 4, regulation 20 continues limitations on the alteration of scheme rules in relation to guaranteed minimum pensions and regulations 21 and 22 carry forward requirements as to the payment of pensions to surviving spouses and civil partners. Regulations 23 and 24 deal with revaluation of guaranteed minimum pensions (GMPs) and regulation 25 describes the circumstances in which a lump sum may be paid instead of a pension. Provision as to suspension and forfeiture of guaranteed minimum pensions is carried forward by regulation 26; regulation 27 deals with conversion of guaranteed minimum pensions into other benefits.

Part 6 carries forward modifications of section 16 in relation to revaluation after transfer from another scheme previously located in the 1996 Regulations, by inserting those provisions into the Contracting-out (Transfer and Transfer Payment) Regulations 1996 (S.I. 1996/1462).

Part 7 provides for revocations and savings of the 1996 Regulations. Regulations 62, 66 and 66 of the 1996 Regulations are saved for the purposes of maintaining the current provisions for fixed rate revaluation of GMPs where an earner ceased contracted-out employment before the second abolition date.

Part 8 of these Regulations replicates provisions of Part 2 relating to contributions equivalent premiums for Northern Ireland. Contributions equivalent premiums and rights to return to the state pension scheme are excepted matters under the Northern Ireland Act 1998 (c.47). Regulation 43 reflects for the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 (S.R.1996 No.493) revocations of provisions relating to contributions equivalent premiums in the 1996 Regulations by regulation 31.

An analysis of the impact of this legislation has been made as part of the analysis of the Pensions Act 2014. A copy is available in the libraries of both Houses of Parliament and from the Better Regulation Unit of the Department for Work and Pensions, 2D, Caxton House, Tothill Street, London SW1H 9NA.

Footnotes

[^f00001]: 1993 c.48. Relevant amendments are made by paragraph 46 of Schedule 3 to, paragraph 80 of Schedule 5 to, and Part I of Schedule 7 to, the Pensions Act 1995 (c.26). A draft of S.I. 2015/1452 was consulted on and these Regulations are materially identical to S.I. 2015/1452 except for the removal of the provisions in regulation 28 of that Instrument, and that regulation 69B of the Occupational Pension Schemes (Contracting-out) Regulations 1996 is not revoked by this instrument.

[^f00119]: Section 7 was amended by section 136 of the 1995 Act, and sections 15(3)(a) and 27(2) of, and paragraphs 1 and 2 of Schedule 4 to, and Part 6 of Schedule 7 to, the Pensions Act 2007. Section 7 is repealed by paragraph 5 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502.

[^f00120]: Section 9 was amended by section 136 of, and paragraph 21 of Schedule 5 to, the 1995 Act, paragraph 35 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, section 283 of the 2004 Act, S.I. 2006/745 and sections 15(3)(a) and 27(2) of, and paragraphs 1 and 4 of Schedule 4 to, and Part 6 of Schedule 7 to, the Pensions Act 2007. Section 9 is repealed by paragraph 9 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502.

[^f00121]: Section 11(5) was amended by paragraph 37 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and section 1(2)(a) of the Employment Rights (Dispute Resolution) Act 1998 (c.8). Section 11 is repealed by paragraph 9 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502.

[^f00122]: Section 12A was inserted by section 136 of the 1995 Act, and amended by S.I. 2005/2050, and paragraph 5 of Schedule 5, and Part 8 of Schedule 7 to the Pensions Act 2007. It is repealed by paragraph 11 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502.

[^f00123]: Section 12D was inserted by section 136 of the 1995 Act. It is repealed by paragraph 11 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502.

[^f00124]: Section 20(1) was amended by paragraph 2 of Schedule 5 to the Child Support, Pensions and Social Security Act 2000. Section 20(3) was amended by sections 15(3)(a) and 27(2) of, and paragraphs 46 and 48 of Schedule 4 to, and Part 7 of Schedule 7 to, the Pensions Act 2007, and S.I. 2011/1730.

[^f00125]: Section 21 was amended by section 284(1) of the 2004 Act and S.I. 2005/2050.

[^f00126]: Section 24C was inserted by section 14(3) of the Pensions Act 2007.

[^f00127]: Section 25(2) was substituted by paragraph 33(b) of Schedule 5 to the 1995 Act, and amended by paragraph 40 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

[^f00128]: Section 34 is repealed by paragraph 22 of Schedule 13 to the Pensions Act 2014, but saved for certain purposes see S.I. 2015/1502. It was amended by section 151 of the 1995 Act, paragraph 45 of Schedule 1 to the Social Security Contributions (Transfer of Functions etc.) Act 1999, sections 15(3)(a) and 27(2) of, and paragraphs 1 and 15 of Schedule 4 to, and Part 6 of Schedule 7 to, the Pensions Act 2007.

[^f00129]: Section 36 is repealed by paragraph 22 of Schedule 13 to the Pensions Act 2014, but saved for certain purposes see S.I. 2015/1502. Section 36(6) was amended by S.I. 1996/1172.

[^f00130]: Section 50 is repealed by paragraph 33 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502. Section 50(1B) was inserted by paragraph 45(b) of Schedule 5 to the 1995 Act.

[^f00131]: Section 53(3) is repealed by paragraph 36 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502. It was amended by paragraph 48(c) of Schedule 5 to the 1995 Act, paragraph 52 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and S.I. 2011/1730.

[^f00132]: Section 56 is repealed by paragraph 37 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502. Section 56(2) was amended by paragraph 51(a) of Schedule 5 to the 1995 Act, and paragraph 54 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

[^f00133]: Section 155 was amended by paragraph 65 of Schedule 5 to the 1995 Act, paragraph 59 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and S.I. 2011/1730.

[^f00134]: Section 156 was substituted by paragraph 9 of Schedule 5 to the Child Support, Pensions and Social Security Act 2000, and amended by S.I. 2011/1730.

[^f00135]: Section 181(2) was amended by paragraph 44(b) of Schedule 3 to the 1995 Act.

[^f00136]: Section 183(1) was amended by paragraph 79 of Schedule 5, paragraph 15(a) of Schedule 6, and Parts 3 and 4 of Schedule 7, to the 1995 Act.

[^f00137]: Paragraphs 1 to 4 and 6 to 8 of Part I of Schedule 2 are repealed by, and paragraph 5 of that Part is amended by, paragraph 46 of Schedule 13 to the 2014 Act, but saved for certain purposes see S.I. 2015/1502. Part 1 of Schedule 2 was amended by section 141 of, and paragraph 84 of Schedule 5, and Part 3 of Schedule 7 to, the 1995 Act, paragraph 62 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and paragraphs 46 and 59 of Schedule 4 to the Pensions Act 2007.

[^f00138]: See paragraphs 66 and 77 of Schedule 1 to S.I. 1999/671.

[^f00139]: Section 51(2) was substituted by Article 138(1) of S.I. 1995/3213 (N.I. 22) and amended by paragraph 7(2)(a) of Schedule 2 to the Welfare Reform and Pensions Act 1999 and paragraph 26 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c.1 (N.I.)). Subsections (2B) and (2C) were inserted by paragraph 7(2)(c) of Schedule 2 to the Welfare Reform and Pensions Act 1999.

[^f00140]: Section 52(2) was amended by Schedule 5 to S.I. 1995/3213, and paragraph 64(2) of Schedule 1 to S.I. 1999/671.

[^f00141]: Section 178(1) was amended by Schedule 5 to S.I. 1995/3213.

[^f00142]: Paragraphs 2 and 5 were amended by paragraph 77 of Schedule 1 to S.I.1999/671. Paragraph 5 was also amended by Article 138(2) and Schedule 5 to S.I. 1995/3213, and paragraph 58 of Schedule 4 to the Pensions Act (Northern Ireland) 2008.

Conversion into other benefits: survivors’ benefits

27A

• (1) For the purposes of Condition 4 of section 24B of the 1993 Act, the circumstances in which, and periods during which, the converted scheme must provide survivors’ benefits are the circumstances set out in paragraph (2) and the periods set out in paragraph (3).

• (2) The circumstances are—

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

• (b) the scheme before conversion provided that—

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

• (ii) in a case where section 17(6) of the 1993 Act (minimum pensions for widows, widowers and surviving civil partners) applies, a widower’s, widow’s or surviving civil partner’s guaranteed minimum pension would be payable in the circumstances set out in regulation 21(1).

• (3) The periods are—

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

• (b) subject to paragraph (4), for widows, widowers and surviving civil partners whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow, widower or surviving civil partner attained the age of 45, so much of the period beginning with the time when that entitlement came to an end as neither—

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

• (ii) falls after the time of any—

• (aa) marriage; or

• (bb) formation of a civil partnership,

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

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

• (d) for widowers, widows whose spouse was a woman and surviving civil partners, any period for which a scheme must make provision for the payment of a widow’s, widower’s or surviving civil partner’s pension, by virtue of section 17(6) of the 1993 Act and regulation 22.

• (4) For the purposes of paragraph (3)(b), the following provisions do not apply where the earner died before 5th December 2005—

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

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

• (c) paragraph (3)(b)(ii)(bb).

Editorial notes

[^key-8dece41bf1441ba042f4dc7a142f2296]: Reg. 27A inserted (6.4.2016) by The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), regs. 1(3), 6(3)

[^key-9869786a2efd6c1ff53143ecadf34af8]: Words in reg. 2(1)(b) inserted (6.4.2016) by The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 (S.I. 2016/200), arts. 1(2), 28(b)(i)

[^key-8029318afec0c1d291c839c866d4449e]: Words in reg. 2(1)(b) inserted (6.4.2016) by The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 (S.I. 2016/200), arts. 1(2), 28(b)(ii)

[^key-ee3d2d2341c2447901a10b560382a0e4]: Words in reg. 20 omitted (6.4.2016) by virtue of The Occupational and Personal Pension Schemes (Modification of Schemes - Miscellaneous Amendments) Regulations 2016 (S.I. 2016/231), regs. 1(2), 4(a)

[^key-7ba61c456a83c699304a36ecc4fe6197]: Reg. 20(a)(b) substituted for reg. 20(a)(b) (6.4.2016) by The Occupational and Personal Pension Schemes (Modification of Schemes - Miscellaneous Amendments) Regulations 2016 (S.I. 2016/231), regs. 1(2), 4(b)

[^key-da455b6526a85cec5bf4c8f9820c74a9]: Words in reg. 2 inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(2)(a)

[^key-b24542877d1290e78f6d7f923a73b1f4]: Words in reg. 2 inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(2)(b)

[^key-e6ebb1f1f20b014a6ced1b2d1d9649ca]: Reg. 9(3) substituted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(3)

[^key-4f18f67cbcdb078d68706c76ea63f977]: Reg. 11(5) substituted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(4)

[^key-87e2809e1681efac6295d2a5bcf2d755]: Word in reg. 12(3) omitted (6.4.2017) by virtue of The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(5)(a)

[^key-3629f0b5a27e2ffade43b7f441dd08d8]: Reg. 12(3)(c) and word inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(5)(b)

[^key-232f3e273dc44434fa9b741fced47aec]: Word in reg. 21(1) omitted (6.4.2017) by virtue of The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(6)(a)

[^key-88e27df5b3f41216d283cb50e8e6009f]: Reg. 21(1)(d)-(e) inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(6)(b)

[^key-4cc8d523fa4b2018233b79be07756b27]: Reg. 22(3A)-(3B) inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(7)(a)

[^key-c14c258fa05afce923cec6a2edfa9987]: Reg. 22(4)-(5) substituted for reg. 22(4)(5) (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(7)(b)

[^key-d41d1b3b541e3ff84aa26ef01534bf50]: Reg. 24(2) substituted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(8)

[^key-841f05244978c9263ad4a276c7361696]: Reg. 37(3) substituted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(9)

[^key-804fca1b496b135ef6e8139414309f88]: Reg. 39(5) substituted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(10)

[^key-31befc1d3b465b0106df0bedc38b65e5]: Word in reg. 40(3) omitted (6.4.2017) by virtue of The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(11)(a)

[^key-7408098c23dcb37dd85951dc4c1c6ccb]: Reg. 40(3)(c) and word inserted (6.4.2017) by The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/354), regs. 1(2), 4(11)(b)

[^key-ea793103406bd2b27e0c426e478cf64c]: Words in reg. 2(1) substituted (6.4.2018) by The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018 (S.I. 2018/234), regs. 1, 3(2)(a)

[^key-3bef19775dd5ad8871fc782c94ce7d90]: Words in reg. 2(1) substituted (6.4.2018) by The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018 (S.I. 2018/234), regs. 1, 3(2)(b)

[^key-49ce183a57d46081dd38052f2dcddcf1]: Words in reg. 22(4)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 101(a)

[^key-683caeadd25ced79bf5ab367ea53e18d]: Words in reg. 22(4)(c) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 101(a)

[^key-d2a05ca32caf2b6eb6a92a6ef325e176]: Words in reg. 22(4A)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 101(a)

[^key-017af9feff8901fee8f41600737e9bf2]: Words in reg. 27A(3)(b)(i) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 101(b)

[^key-dac7848064308a8dfc8a6b4b43b17aa8]: Words in reg. 6(2) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 36(2); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dacc8b5d053c9247254ecd58ad870573]: Reg. 24(2)(c) inserted (6.4.2022) by The Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) (Amendment) Regulations 2022 (S.I. 2022/158), regs. 1(1), 2(2)(b)

[^key-0e25d74e43b6f76c42ea49b027ccb4da]: Words in reg. 24(2)(b) inserted (6.4.2022) by The Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) (Amendment) Regulations 2022 (S.I. 2022/158), regs. 1(1), 2(2)(a)

[^key-0e24bd5b0d8b0ee2448f42bd15affad1]: Reg. 24(2)(b) full stop omitted (6.4.2022) by virtue of The Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) (Amendment) Regulations 2022 (S.I. 2022/158), regs. 1(1), 2(2)(a)

[^key-04a179ee30ed556cd1da103d6bd7f2ef]: Words in reg. 26(2)(a)(ii) inserted (20.12.2023) by The National Security Act 2023 (Consequential Amendments of Subordinate Legislation) Regulations 2023 (S.I. 2023/1267), reg. 1(2), Sch. para. 49