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“age”, in relation to any person, shall be construed so that—
(a)
he is over or under a particular age if he has or, as the case may be, has not attained that age;
(b)
he is between two particular ages if he has attained the first but not the second;
[“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with [section 7B];]
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“Category A retirement pension” and “Category B retirement pension” mean the retirement pensions of those descriptions payable under Part II of the Social Security Contributions and Benefits Act 1992;
[“civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).]
[“collective money purchase benefit” has the meaning given by section 1 of the Pension Schemes Act 2021;]
“contract of service” has the same meaning as in section 122(1) of the Social Security Contributions and Benefits Act 1992;
“contracted-out employment” shall be construed in accordance with section 8;
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“contracting-out certificate” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with [section 7B];
“contributions equivalent premium” [means a premium that was paid under] [section 55(2)];
“earner” and “earnings” shall be construed in accordance with [section 8(1B) of this Act and] sections 3, 4 and 112 of the Social Security Contributions and Benefits Act 1992;
“earnings factors” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits Act 1992;
[“employed earner” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits Act 1992;]
“employee” means a person gainfully employed in Great Britain either under a contract of service or in an office (including an elective office) with [earnings];
“employer” means—
(a)
in the case of an employed earner employed under a contract of service, his employer;
(b)
in the case of an employed earner employed in an office with emoluments—
(i)
such person as may be prescribed in relation to that office; or
(ii)
if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;
“employment” includes any trade, business, profession, office or vocation and “employed” shall be construed accordingly except in the expression “employed earner”;
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[“Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000.]
[“the first abolition date” has the meaning given by section 7A;]
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“guaranteed minimum pension” has the meaning given in section 8(2);
[“HMRC” means the Commissioners for Her Majesty's Revenue and Customs;]
“independent trade union” has the same meaning as in the Trade Union and Labour Relations (Consolidation) Act 1992;
“industrial tribunal” means a tribunal established or having effect as if established under [section 1(1) of the Industrial Tribunals Act 1996];
“the Inland Revenue” means the Commissioners of Inland Revenue;
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“linked qualifying service” has the meaning given in section 179;
“long-term benefit” has the meaning given in section 20(2) of the Social Security Contributions and Benefits Act 1992;
“lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits Act 1992 and “current”, in relation to those limits, means for the time being in force;
“minimum contributions” shall be construed in accordance with sections 43 to 45;
“minimum payment” has the meaning given in section 8(2);
“modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
“money purchase benefits”, in relation to a member of a personal or occupational pension scheme or the [widow, widower or surviving civil partner] of a member of such a scheme, [means—
(a)
benefits] the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and [which fall within section 181B] [, and
(b)
collective money purchase benefits;]
[“money purchase contracted-out scheme” is to be construed in accordance with [section 7B];]
“money purchase scheme” means a pension scheme under which all the benefits that may be provided are money purchase benefits;
“normal pension age” has the meaning given in section 180;
“occupational pension scheme” has the meaning given in section 1;
[“overseas arrangement” means a scheme or arrangement which—
(a)
has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;
(b)
is administered wholly or primarily outside Great Britain;
(c)
is not an appropriate scheme; and
(d)
is not an occupational pension scheme;]
[“pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;]
[“pensionable age”—
(a)
so far as any provisions (other than sections 46 to 48) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and
(b)
in any other case, has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995]
“pensionable service” has the meaning given in section 70(2);
[“pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;]
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“personal pension scheme” has the meaning given in section 1;
“prescribe” means prescribe by regulations and “prescribed” shall be construed accordingly;
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“the preservation requirements” has the meaning given in section 69(2);
“primary Class 1 contributions” and “secondary Class 1 contributions” have the same meanings as in the Social Security Contributions and Benefits Act 1992;
[“the principal appointed day” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 3 of the Pensions Act 1995);]
“protected rights” has the meaning given in section 10 [, as it had effect immediately prior to [the first abolition date]];
“public service pension scheme” has the meaning given in section 1;
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“regulations” means regulations made by the Secretary of State under this Act;
[“the Regulatory Authority” means the Pensions Regulator;]
“resources”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;
“rights”, in relation to accrued rights (within the meaning of section 73, 136 or 179) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;
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[“salary related contracted-out scheme” is to be construed in accordance with section 7B;]
[“the second abolition date” has the meaning given by section 7A;]
“short service benefit” has the meaning given in section 71(2);
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“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;
“tax year” means the 12 months beginning with 6th April in any year;
“trade or business”, in relation to a public or local authority, includes the exercise and performance of the powers and duties of the authority;
“transfer credits” means rights allowed to an earner under the rules of an occupational pension scheme by reference to [—
(a)
a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, or
(b)
a cash transfer sum paid under [Chapter 2 of Part 4ZA] in respect of him, to the trustees or managers of the scheme;]
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[“the upper accrual point” has the meaning given by section 122 of the Social Security Contributions and Benefits Act 1992;]
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“week” means a period of seven days beginning with Sunday;
[“working life”, in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with—
(a)
the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or
(b)
if earlier, the tax year before the one in which the person dies.]