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SCHEDULES

SCHEDULE 4E+W+SAbolition of contracting-out for defined contribution pension schemes

Part 2 E+W+SFurther amendments

Social Security Contributions and Benefits Act 1992 (c. 4)E+W+S

42(1)Section 4C of the SSCBA (power to make provision in consequence of provision made by or by virtue of section 4B(2) etc.) is amended as follows.E+W+S

(2)In subsection (2) (purposes for which regulations may be made) omit paragraph (d) (purposes relating to minimum payments).

(3)In subsection (5) (matters in respect of which regulations may have retrospective effect)β€”

(a)in paragraph (b) (amount of rebate under section 41(1D) or 42A(2C) of the Pension Schemes Act 1993 (c. 48)) omit β€œor 42A(2C)”;

(b)omit paragraphs (g) and (h) (liability to make, and amount of, minimum payments);

(c)omit paragraphs (i) and (j) (liability to make, and amount of, payments under section 42A(3) of that Act or minimum contributions).

Commencement Information

I1Sch. 4 para. 42 partly in force at 6.4.2015; Sch. 4 para. 42 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 42(1) in force for specified purposes and Sch. 4 para. 42(2)(3)(b) fully in force at 6.4.2015 by S.I. 2011/1267, art. 3(i)(ii)

I2Sch. 4 para. 42(1) in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(i)