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The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997
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There are currently no known outstanding effects for the The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997, Paragraph 19.
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The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996E+W+S
19.—(1) The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996 M1 shall have effect with the following amendments.
(2) In regulation 2(2) for the definition of “money purchase scheme" substitute—
““money purchase scheme" means an occupational pension scheme under which all the benefits that may be provided other than death benefits are money purchase benefits”.
(3) In regulation 4(2), after the provision inserted by that regulation into section 75 of the Pensions Act 1995 as subsection (1C) of that section, insert—
“(1D) For the purposes of subsections (1B) and (1C), there shall be disregarded any provisions of the scheme by virtue of which contributions or transfers of assets may be made to make provision for death benefits; and where subsection (1B) or (1C) applies and contributions or transfers are so made to a section (“the death benefits section") the assets of which may only be applied for the provision of death benefits, the death benefits section shall also be treated as if it were a separate scheme for the purposes of this section.
(1E) For the purposes of subsections (1B), (1C) and (1D), there shall be disregarded any provisions of the scheme by virtue of which on the winding up of the scheme assets attributable to one section may be used for the purposes of another section.".”.
(4) In Schedule 2, omit paragraph 4.
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