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

1. Introductory TextNext Match

2. PART I GENERALPrevious MatchNext Match

   1. 1. Citation, commencement and interpretationPrevious MatchNext Match

3. PART II EXTENSION, POSTPONEMENT OR CESSATION OF IMPLEMENTATION PERIODPrevious MatchNext Match

   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 creditPrevious MatchNext Match

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

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

   4. 5. Civil penaltiesPrevious MatchNext Match

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

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

5. PART IV DISCHARGE OF LIABILITY IN RESPECT OF A PENSION CREDITPrevious MatchNext Match

   1. 7. Funded pension schemesPrevious MatchNext Match

   2. 8. Unfunded occupational pension schemes other than public service pension schemesPrevious MatchNext Match

   3. 9. Other pension arrangementsPrevious MatchNext Match

   4. 10. Calculation of the value of appropriate rightsPrevious MatchNext Match

   5. 11. Qualifying arrangementsPrevious MatchNext Match

   6. 12. Disqualification as a destination for pension credit—generalPrevious MatchNext Match

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

   8. 14. Disqualification as a destination for pension credit—occupational pension schemesPrevious MatchNext Match

   9. 15. Disqualification as a destination for pension credit—annuity contracts and insurance policiesPrevious MatchNext Match

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

   11. 17. Adjustments to the amount of the pension credit—payments made without knowledge of the pension debitPrevious MatchNext Match

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

6. Signature Previous MatchNext Match

7. Explanatory Note Previous Match