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The Occupational and Personal Pension Schemes (Levy) Regulations 1997

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The Occupational and Personal Pension Schemes (Levy) Regulations 1997, Section 2 is up to date with all changes known to be in force on or before 15 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. Help about Changes to Legislation

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The general levy

2.—(1) [F1Subject to paragraph (4A), for] the purpose of meeting expenditure under section 6, Part X and section 174 of the 1993 Act M1 and of the Regulatory Authority[F2in connection with their functions in relation to occupational pension schemes], the trustees of every registrable occupational pension scheme shall be liable to pay a levy to the Secretary of State.

(2) [F3Subject to paragraph (4A), for] the purpose of meeting expenditure under section 6, Part X and section 174 of the 1993 Act[F4and of the Regulatory Authority in connection with their functions in relation to personal pension schemes], the trustees of every registrable personal pension scheme shall be liable to pay a levy to the Secretary of State.

(3) In these Regulations, the levy payable to the Secretary of State by a registrable scheme under paragraph (1) or (2) above shall be referred to as “the general levy".

(4) [F5Subject to paragraph (4A), the] general levy shall be payable in respect of each registration year.

[F6(4A) No levy shall be payable under paragraph (1) or (2) above in relation to a scheme in respect of any registration year—

(a)in which that scheme becomes a registrable scheme; or

(b)which immediately follows a registration year in which that scheme became a registrable scheme.]

(5) Subject to regulation 8, where, during a registration year, a scheme[F7to which paragraph (1) or (2) above applies]

F8(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)ceases to be a registrable scheme; or

(c)is wound up,

the general levy shall nevertheless be payable in full for that year.

Textual Amendments

F1Words inserted into reg. 2(1) by reg. 2(3)(a) of S.I. 1998/600 as from 1.4.98

F2Words inserted into reg. 2(1) by reg. 2(a) of S.I. 2000/542 as from 1.4.00.

F3Words inserted into reg. 2(2) by reg. 2(3)(a) of S.I. 1998/600 as from 1.4.98.

F4Words inserted into reg. 2(2) by reg. 2(a) of S.I. 2000/542 as from 1.4.00.

F5Words in reg. 2(4) substituted by reg. 2(3)(b) of S.I. 1998/ 600 as from 1.4.98.

F6Reg. 2(4A) inserted by reg. 2(3)(c) of S.I. 1998/ 600 as from 1.4.98.

F7Words inserted into reg. 2(5) by reg. 2(3)(d)(i) of S.I. 1998/600 as from 1.4.98.

F8Reg. 2(5)(a) omitted by reg. 2(3)(d)(ii) of S.I. 1998/600 as from 1.4.98.

Marginal Citations

M1Section 174 of the Pension Schemes Act 1993 is amended by section 151 of and paragraph 73 of Schedule 5 to the Pensions Act 1995.

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