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Pensions Act 2011

Changes over time for: Section 18

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18Power to exempt certain cross-border employment from enrolment dutyU.K.

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In Part 7 of the Pensions Act 2004 (cross-border activities within European Union) after section 292 insert—

292AExemption from enrolment duty under Part 1 of Pensions Act 2008

Regulations may provide for section 2(1), 3(2), 5(2), 7(3), 9(2) or 54 of the Pensions Act 2008 (employer's obligations regarding membership of a qualifying scheme) not to apply in relation to a person's employment of—

(a)an individual in relation to whom the person is a European employer, or

(b)someone whom the person reasonably believes to be such an individual.

Commencement Information

I1Pt. 2 (ss. 4-18) partly in force; Pt. 2 (ss. 4-18) in force at 3.11.2011 in so far as it confers power to make subordinate legislation see s. 38(1).

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