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The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

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The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 is up to date with all changes known to be in force on or before 26 July 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  1. Introductory Text

  2. PART I GENERAL

    1. 1. Citation, commencement and interpretation

  3. PART II EXTENSION, POSTPONEMENT OR CESSATION OF IMPLEMENTATION PERIOD

    1. 2. Time period for notification to the Regulatory Authority of failure by the trustees or managers of an occupational pension scheme to discharge their liability in respect of a pension credit

    2. 3. Circumstances in which an application for an extension of the implementation period may be made

    3. 4. Postponement or cessation of implementation period when an application is made for leave to appeal out of time

    4. 5. Civil penalties

  4. PART III DEATH OF PERSON ENTITLED TO A PENSION CREDIT BEFORE LIABILITY IN RESPECT OF THE PENSION CREDIT IS DISCHARGED

    1. 6. Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit

  5. PART IV DISCHARGE OF LIABILITY IN RESPECT OF A PENSION CREDIT

    1. 7. Funded pension schemes

    2. 8. Unfunded occupational pension schemes other than public service pension schemes

    3. 9. Other pension arrangements

    4. 10. Calculation of the value of appropriate rights

    5. 11. Qualifying arrangements

    6. 12. Disqualification as a destination for pension credit—general

    7. 13. Disqualification as a destination for pension credit—contracted-out or safeguarded rights

    8. 14. Disqualification as a destination for pension credit—occupational pension schemes

    9. 15. Disqualification as a destination for pension credit—annuity contracts and insurance policies

    10. 16. Adjustments to the amount of the pension credit—occupational pension schemes which are underfunded on the valuation day

    11. 17. Adjustments to the amount of the pension credit—payments made without knowledge of the pension debit

    12. 18. Adjustments to the amount of the pension credit—increasing the amount of the pension credit

  6. Signature

  7. Explanatory Note

Yn ôl i’r brig

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