- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/07/2014)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 24/07/2014.
There are currently no known outstanding effects for the The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014, Section 13.
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13.—(1) This regulation applies where an occupational pension scheme which was treated as a money purchase scheme began to wind up on or after 6th April 2005 but before the appointed day (whether or not winding up has been completed by the appointed day).
(2) Where the conditions specified in regulation 11(3) (schemes treated as money purchase schemes: winding up commencing before 6th April 2005) are met in relation to the scheme, section 73 of the 1995 Act (preferential liabilities on winding up)(1) has effect in relation to the scheme as if for subsection (2) there were substituted—
“(2) This section applies to an occupational pension scheme other than a scheme which is—
(a)a money purchase scheme;
(b)a cash balance scheme;
(c)a scheme which provides money purchase benefits and cash balance benefits and no other benefits except death benefits; or
(d)a prescribed scheme or a scheme of a prescribed description.
(2A) In this section—
“cash balance benefit” has the meaning given by regulation 2 of the Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014;
“cash balance scheme” means a scheme which provides—
cash balance benefits or pensions derived from cash balance benefits; and
no benefits other than—
those specified in paragraph (a);
money purchase benefits or pensions derived from money purchase benefits; or
death benefits; and
“money purchase scheme” means a scheme which provides or may provide no benefits other than—
money purchase benefits or pensions derived from money purchase benefits; or
death benefits.”.
Commencement Information
I1Reg. 13 comes into force in accordance with reg. 1(1)
Section 73 was substituted with prospective effect for that section as originally enacted by section 270(1) of the 2004 Act: the current version of the section has effect in relation to schemes which commence winding up on or after 6th April 2005.
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