The Occupational Pension Schemes (Master Trusts) Regulations 2018

Application of Part 1 of the Pension Schemes Act 2017E+W+S

This adran has no associated Memorandwm Esboniadol

26.—(1) Part 1 of the Act does not apply to schemes which have all the following characteristics—

(a)on 20th October 2016, the scheme—

(i)was providing non-money purchase benefits (whether alone or in conjunction with other benefits), and

(ii)was used, or intended to be used, by two or more employers;

(b)membership of the scheme is limited to members, or former members, of a pension scheme established by statute for a specific occupational group, industry or profession;

(c)the scheme ceased to accept new members on a date which is not later than six months after the commencement date.

(2) In paragraph (1)(c), a “new member” includes a person who was formerly a member of the scheme by virtue of a relationship with a previous employer, except where that person’s employment contract was transferred to the person’s current employer as a result of a relevant transfer as defined in regulation 2 of the TUPE Regulations.

Commencement Information

I1Reg. 26 in force at 1.10.2018, see reg. 1(2)