Please note:
All reference to 'Parts' and 'sections' are from the Pensions Act 2008. For more information about understanding Explanatory Notes Rhagor o Adnoddau.
Part 1: Pension scheme membership for jobholders
Section 11: Information to be given to the Pensions Regulator
Section 21: Quality requirement: UK defined benefits schemes
Section 25: Quality requirement: non-UK occupational pension schemes
Section 27: Quality requirement: other personal pension schemes
Section 28: Sections 20, 24 and 26: Certification that quality requirement is satisfied
Section 29: Transitional periods for money purchase and personal pension schemes
Section 30: Transitional period for defined benefits and hybrid schemes
Section 40: Fixed penalty notices
Section 45: Offences of failing to comply
Section 46: Offences by bodies corporate
Section 47: Offences by partnerships and unincorporated associations
Section 48: Offences of providing false or misleading information
Section 49: Monitoring of employers’ payments to personal pension schemes
Chapter 4: Supplementary provision about compliance and information sharing
Chapter 5: Duty to establish a pension scheme
Section 103: Effect of entitlement to guaranteed minimum pension
Section 104: Additional pensions etc: minor and consequential amendments
Schedule 4: additional pension etc: minor and consequential amendments
Section 105: State pension credit: extension of assessed income period for those aged 75 or over
Section 106: Contracting out: Abolition of all protected rights
Schedule 5: Pension compensation payable on discharge of pension compensation credit
Section 117: Charges in respect of compensation sharing costs
Section 118: Supply of information about compensation in relation to divorce etc.
Section 119: Supply of information about compensation sharing
Section 120: Pension compensation sharing and attachment on divorce etc
Schedule 6: Pension compensation sharing and attachment on divorce etc: England and Wales
Schedule 8: Amendments of Schedule 7 to the Pension Act 2004
Schedule 9 – contribution notices and financial support directions under Pensions Act 2004
38A Section 38 contribution notice: meaning of “material detriment test”
38B Section 38 contribution notice issued by reference to material detriment test: defence
Contribution notices: acting or failing to act otherwise in good faith
Whether reasonable for the Pensions Regulator to issue contribution notice
39A Section 38 contribution notice: transfer of members of the scheme
43A Financial support directions: transfer of members of the scheme.
Financial support directions: meaning of “insufficiently resourced”
Section 127 “Review of the initial operation of sections 38A and 38B of the Pensions Act 2004
Section 128: Pension sharing: power of Court of Session to extend time limits
Section 132: Intervention by Regulator where scheme’s technical provisions improperly determined
Section 136: Additional Class 3 contributions (Northern Ireland)
Section 137: Official pensions: adjustment of increases in survivors’ pensions
Section 138: War pensions: effect of later marriage or civil partnership
Section 139: Polish Resettlement Act 1947: effect of residence in Poland
Section 140: Pre -1948 insurance affecting German Pensions Entitlement
Section 142: Disclosure of information relating to state pension credit recipients
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