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The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000
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Changes over time for: Section 3
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Changes to legislation:
The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000, Section 3 is up to date with all changes known to be in force on or before 28 December 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.
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Changes and effects yet to be applied to Regulation 3:
- reg.13 rev.in pt and amended by S.I. 2000/2691 reg 11(7)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg.13 rev.in pt and amended by S.I. 2000/2691 reg 11(7)
Circumstances in which an application for an extension of the implementation period may be madeE+W+S
3. The circumstances in which an application may be made for the purposes of section 33(4) of the 1999 Act (application for extension of period within which pension credit liability is to be discharged) are that the application is made to the Regulatory Authority before the end of the implementation period; and—
(a)the Regulatory Authority is satisfied that—
(i)the scheme is being wound up or is about to be wound up;
F1(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii)the financial interests of the members of the scheme generally will be prejudiced if the trustees or managers do what is needed to discharge their liability for the pension credit within that period;
(iv)the transferor or the transferee has not taken such steps as the trustees or managers can reasonably expect in order to satisfy them of any matter which falls to be established before they can properly discharge their liability for the pension credit;
(v)the trustees or managers have not been provided with such information as they reasonably require properly to discharge their liability for the pension credit within the implementation period;
(vi)the transferor or the transferee has disputed the amount of the cash equivalent calculated and verified for the purposes of section 29 of the 1999 Act (creation of pension debits and credits);
(b)the provisions of section 53 of the 1993 Act M1 (supervision: former contracted-out schemes) apply; or
(c)the application has been made on one or more of the grounds specified in paragraph (a) or (b), and the Regulatory Authority’s consideration of the application cannot be completed before the end of the implementation period.
Textual Amendments
F1Reg. 3(a)(ii) omitted (6.4.2021) by virtue of The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 (S.I. 2016/200), arts. 1(5), 36(3)
Marginal Citations
M1Section 53 was amended by paragraph 48 of Schedule 5 to the Pensions Act 1995 and by paragraphs 52 and 53 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
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