LegalizeThe Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2017
Made: 31st January 2017
Laid before Parliament: 2nd February 2017
Coming into force: 6th March 2017
The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by section 87A(1) and (3) of the Pensions Act 2008[^f00001].
Citation and commencement
1
These Regulations may be cited as the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2017 and come into force on 6th March 2017.
Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010
2
In the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010[^f00002], in regulation 5D(1) (tax protection), after sub-paragraph (d) insert—
(e) paragraph 1 (fixed protection 2016) or 9 (individual protection 2016) of Schedule 4 to the Finance Act 2016[^f00003].
Signed
Signed by authority of the Secretary of State for Work and Pensions
Richard Harrington — Parliamentary Under-Secretary of State — Department for Work and Pensions — 31st January 2017
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
These Regulations amend the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010.
Regulation 2 makes provision under section 87A of the Pensions Act 2008 to add two new circumstances where the employer duties in sections 3(2) (to enrol eligible jobholders) and 5(2) (to re-enrol eligible jobholders) of that Act are turned into a discretion. Those circumstances are when paragraph 1 or 9, respectively, of Schedule 4 to the Finance Act 2016 (fixed protection 2016 and individual protection 2016 in relation to the lifetime allowance) applies to the jobholder.
Footnotes
[^f00001]: 2008 c. 30. Section 87A was inserted by section 38(2) of the Pensions Act 2014 (c. 19).
[^f00002]: S.I. 2010/772. Regulation 5D was inserted by regulation 5 of S.I. 2015/501.
[^f00003]: 2016 c. 24.
Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.
This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence.
legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.