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The Postal Services Act 2011 (Taxation) Regulations 2012

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CHAPTER 1Transfer of Accrued Rights from the RMPP to the new public scheme

New public scheme to be treated as a registered pension scheme

7.  The new public scheme is to be treated as a registered pension scheme for the purposes of Part 4.

Transfer to be treated as a recognised transfer

8.—(1) For the purposes of Part 4, the Transfer is to be treated as a recognised transfer of sums or assets held for the purposes of, or representing accrued rights under, the RMPP in connection with a member of that scheme within the meaning of section 169(1).

(2) Paragraph (3) applies where the Accrued Rights Transfer has resulted in the transfer to the new public scheme of Accrued Rights in respect of a scheme pension to which a member of the RMPP has become entitled (“the original scheme pension”).

(3) The sums and assets which represented rights in respect of the original scheme pension are to be treated, after the Accrued Rights Transfer, as being applied towards the provision of a scheme pension for the purposes of regulations 3 and 5 of the Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006(1) (the “Transfer of Sums and Assets Regulations”).

(4) Paragraph (5) applies where the Accrued Rights Transfer has resulted in the transfer to the new public scheme of Accrued Rights in respect of a dependants’ scheme pension to which a dependant of a member of the RMPP has become entitled in respect of the member (“the original dependants’ scheme pension”).

(5) The sums and assets which represented rights in respect of the original dependants’ scheme pension are to be treated, after the Accrued Rights Transfer, as being applied towards the provision of a dependants’ scheme pension for the purposes of regulation 8 of the Transfer of Sums and Assets Regulations.

(1)

S.I. 2006/499; amended by S.I. 2011/733; there are other amending instruments but none is relevant.

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