Chwilio Deddfwriaeth

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The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

PART 3Information to be given by personal pension schemes after winding up

11.—(1) The amount of—

(a)contributions (before the making of any deductions), including a nil amount, credited to the member under the scheme during the period of 12 months preceding a date specified by the managers of the scheme, and

(b)where the scheme was, at any time before the abolition date, an appropriate scheme the minimum contributions paid by the Secretary of State in respect of the member in that 12 month period that is attributable to section 45(1) of the 1993 Act identifying separately that part of the contributions that is attributable to tax relief on the employee’s share of minimum contributions, being the difference between that share and the grossed-up equivalent of that share.

(2) In sub-paragraph (1)(b) the expressions “employee’s share” and “grossed-up equivalent” have the meanings given to them by section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation).

12.  At a date specified by the managers of the scheme —

(a)the value of the member’s accrued rights under the scheme, and

(b)if different, the value of the cash equivalent calculated in accordance with regulations 3 and 4 of the Personal Pension Schemes (Transfer Values) Regulations 1987.

13.  The options available to a member for preserving, transferring or otherwise disposing of the member’s accrued rights under the scheme.

14.  An account of the amount by which the member’s accrued rights have been reduced and of the action taken by the managers of the scheme, or which is open to the member to take, in order, so far as may be possible, to restore the value of the member’s accrued rights under the scheme.

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