1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation, commencement and expiry

   2. 2. Interpretation

3. PART 2 Modification of contracting-out provisions

   1. 3. Application of this Part

   2. 4. Contracting-out

4. PART 3 Modification of early leaver and other provisions

   1. 5. Application of this Part

   2. 6. Certification

   3. 7. Preservation of benefit

   4. 8. Revaluation of preserved benefit

   5. 9. Protection of increases in guaranteed minimum pensions

   6. 10. Protection of increases in guaranteed minimum pensions after abolition of contracting-out

   7. 11. Transfer values

   8. 12. Transfer values regulations

   9. 13. Cash transfers and contribution refunds

5. PART 4 Modification of tax regime

   1. 14. Lifetime allowance charge

   2. 15. Annual allowance charge

6. PART 5 Modification of short service benefit provisions

   1. 16. Short service benefit

7. Signature

8. Explanatory Note