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Pensions Act 2008
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Status:
This version of this schedule contains provisions that are prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
Pensions Act 2008, SCHEDULE 10 is up to date with all changes known to be in force on or before 22 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 3(1A) inserted by 2023 c. 44 s. 1(2)
- s. 5(1C) inserted by 2023 c. 44 s. 1(3)
- s. 13(3)(ec) inserted by 2023 c. 20 Sch. para. 56
- s. 13A inserted by 2023 c. 44 s. 1(4)
- s. 24(1)(c) inserted by 2015 c. 8 Sch. 2 para. 43(2)(d)
- s. 143(6)(7) inserted by 2023 c. 44 s. 1(5)(b)
Section 129
SCHEDULE 10E+W+SInterest on late payment of levies
This
Atodlen has no associated
Nodiadau Esboniadol
Prospective
Pension Schemes Act 1993 (c. 48)E+W+S
1E+W+SAfter section 175 of the Pension Schemes Act 1993 (levies towards certain expenditure) insert—
“175ALevies: interest for late payment
(1)Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a levy imposed under section 175(1).
(2)Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.
(3)Interest payable by a person by virtue of this section is a debt due from the person to the Secretary of State.
(4)Interest is recoverable by the Secretary of State or, if the Secretary of State so determines, by the Regulatory Authority on the Secretary of State's behalf.
(5)Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—
(a)the collection and recovery of interest;
(b)the circumstances in which interest may be waived.”
Pensions Act 2004 (c. 35)E+W+S
2E+W+SThe Pensions Act 2004 is amended as follows.
Commencement Information
I1Sch 10 para. 2 partly in force; para. 2 not in force at Royal Assent see s. 149(1); para. 2 in force for specified purposes at 26.2.2010 by S.I. 2010/467, art. 2(b)
Prospective
3E+W+SAfter section 117 (PPF administration levy) insert—
“117AAdministration levy: interest for late payment
(1)Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of an administration levy.
(2)Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.
(3)Interest payable by a person by virtue of this section is a debt due from the person to the Secretary of State.
(4)Interest is recoverable by the Secretary of State or, if the Secretary of State so determines, by the Regulator on the Secretary of State's behalf.
(5)Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—
(a)the collection and recovery of interest;
(b)the circumstances in which interest may be waived.”
4E+W+SIn section 173 (Pension Protection Fund), after subsection (1)(b) insert—
“(ba)interest paid by virtue of section 181A (interest for late payment of pension protection levy),”.
5E+W+SAfter section 181 (calculation, collection and recovery of levies) insert—
“181APension protection levy: interest for late payment
(1)Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a pension protection levy.
(2)Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.
(3)Interest payable by a person by virtue of this section is a debt due from the person to the Board.
(4)Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf.
(5)Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—
(a)the collection and recovery of interest;
(b)the circumstances in which interest may be waived.”
Prospective
6E+W+SIn section 188 (Fraud Compensation Fund), after subsection (1)(b) insert—
“(ba)interest paid by virtue of section 189A (interest for late payment of fraud compensation levy),”.
Prospective
7E+W+SAfter section 189 (fraud compensation levy) insert—
“189AFraud compensation levy: interest for late payment
(1)Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a fraud compensation levy.
(2)Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.
(3)Interest payable by a person by virtue of this section is a debt due from the person to the Board.
(4)Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf.
(5)Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—
(a)the collection and recovery of interest;
(b)the circumstances in which interest may be waived.”
Prospective
8E+W+SIn section 209 (Ombudsman for the Board of the Pension Protection Fund), at the end add—
“(9)Where regulations make provision under subsection (7), section 117A (interest for late payment of administration levy) applies in relation to the levy as it applies in relation to an administration levy.”
Prospective
9E+W+SIn section 323(2)(b)(i) (provisions extending to Northern Ireland), for “subsections (7) and (8)” substitute “ subsections (7) to (9) ”.
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