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The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014

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Changes over time for: Section 41

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There are currently no known outstanding effects for the The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014, Section 41. Help about Changes to Legislation

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41.—(1) This regulation applies where, before the appointed day—

(a)benefits under an occupational pension scheme included benefits which are not money purchase benefits; and

(b)the trustees or managers of the scheme treated those benefits as if they were money purchase benefits.

(2) Where this regulation applies, no provision of Part 4 of the Act or of these Regulations affects the validity of scheme accounts prepared in relation to any period before the appointed day.

Commencement Information

I1Reg. 41 comes into force in accordance with reg. 1(1)

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