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The National Employment Savings Trust Order 2010

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Members’ accountsU.K.

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21.—(1) When a person is admitted as a member of the Scheme, the Trustee must allocate a member’s pension account to that person.

(2) Subject to F1... [F2paragraphs (2A) and (3)], the Trustee must accept all contributions made by—

(a)a member of the Scheme;

(b)a participating employer of a member of the Scheme, on behalf or in respect of the member, where the member is working or ordinarily works in the United Kingdom; or

[F3(c)any other person in respect of the member.]

[F4(2A) The Trustee may refuse to accept contributions which relate to the employment of a member of the Scheme in which the member is—

(a)a qualifying person; or

(b)a qualifying self-employed person.]

(3) The Trustee may determine—

(a)the form in which or the method by which the contributions referred to in paragraph (2) are to be made; or

(b)subject to paragraphs (4) and (5), that, in such cases as are determined by the Trustee, the Trustee may on any occasion refuse to accept a contribution from any of the persons specified in paragraph (2) where the contribution is below such amount as the Trustee determines.

(4) The Trustee must ensure that any determination that it makes under paragraph (3)(b) does not prevent the Scheme from satisfying the quality requirement F5...

F5(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in relation to a jobholder.

(5) Where the Trustee makes a determination under paragraph (3)(b), it must have regard to the cost of administering contributions.

[F7(6) Any amount received by the Trustee from, or in respect of or on behalf of, a member in relation to—

(a)the member’s employment, or

(b)an instance described in article 19(4), (4A) or (4B),

must be applied to the relevant member’s pension account.]

(7) Subject to paragraph (8) F8..., in the cases specified in paragraph (9) the Trustee may provide a refund of contributions from a member’s pension account—

[F9(a)to the member, where the contributions were made by the member;]

(b)to a participating employer of the member, where the contributions were made by the employer [F10on behalf of or in respect of the member; or] .

[F11(c)to the person who made the contributions, where the contributions have been made in respect of the member by a person other than the member or a participating employer.]

[F12(8) In the case specified in paragraph (9)(a), the Trustee must provide a refund of contributions—

(a)where the contributions were made by a participating employer in respect of or on behalf of the member, to the participating employer with respect to which the notice was given;

(b)where the member has made contributions to the Scheme on the member’s own behalf, to the member; or

(c)where the contributions have been made by a person other than the member or a participating employer, to the person who made the contributions.]

(9) The specified cases are where—

(a)the member has given notice under–

(i)in Great Britain, section 8 of the Act(1); or

(ii)in Northern Ireland, section 8 of the NI Act(2);

(b)the Trustee determines that the contributions have been paid in error; or

(c)the Trustee otherwise determines that a refund is appropriate in all the circumstances.

Textual Amendments

Commencement Information

I1Art. 21 in force at 5.7.2010, see art. 1(3)

(1)

Regulations made under section 8 of the Act are regulations 9 to 11 of S.I. 2010/772.

(2)

Regulations made under section 8 of the NI Act are regulations 9 to 11 of S.R. 2010 No. 122.

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