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The Occupational Pension Schemes (Master Trusts) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1030
- Regulation 26
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Application of Part 1 of the Pension Schemes Act 2017E+W+S
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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)
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