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The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022
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Changes to legislation:
The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022, PART 2 is up to date with all changes known to be in force on or before 25 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 6 para. 2(1)(c)-(e) inserted by S.I. 2024/334 reg. 5(3)
- Sch. 6 para. 14(2)(ca)-(cc) inserted by S.I. 2024/334 reg. 5(4)
PART 2E+W+SSchemes divided into sections
Qualifying schemesE+W+S
4.—(1) For the purposes of section 3(8) of the Act (qualifying schemes), the characteristics prescribed are—
(a)the rate or amount specified in the rules of the scheme by reference to which qualifying benefits are provided each year under the scheme;
(b)the rate or amount of contributions paid by the employer;
(c)the rate or amount of contributions paid by the employee;
(d)the normal pension age as specified in the rules of the scheme.
(2) In this regulation, “normal pension age” has the meaning given in section 76(1) of the Pension Schemes Act 2015(1) (interpretation of Part 4).
Schemes divided into sectionsE+W+S
5.—(1) Where an undivided scheme becomes a collective money purchase scheme that is divided into sections (a “divided scheme”), an authorisation previously granted in respect of the undivided scheme (the “existing authorisation”) applies to a section if—
(a)that section of the divided scheme is a collective money purchase scheme by reason of section 1(2)(b) of the Act (collective money purchase benefits and schemes); and
(b)the qualifying benefits provided under that section of the divided scheme have the same characteristics set out in regulation 4(1) as those provided under the undivided scheme.
(2) Where an undivided scheme becomes a divided scheme and there are two or more sections providing benefits with the same characteristics set out in regulation 4(1), the trustees of the undivided scheme must determine which section within the divided scheme the existing authorisation will apply to.
(3) Where paragraph (2) applies, the trustees of the undivided scheme must, as soon as reasonably practicable, provide the Regulator with the following information(2)—
(a)the date from which the existing authorisation will apply to the section within the divided scheme; and
(b)the name of the section within the divided scheme to which the existing authorisation will apply.
(4) In this regulation, “undivided scheme” has the meaning given in section 5(2) of the Act (schemes divided into sections).
(1)
(2)
This information is required to enable the Pensions Regulator to carry out its function under section 26(1) of the 2021 Act (list of authorised schemes).
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