Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2

Words in s. 7 sidenote repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 2(6), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 7(1)(1A) substituted for s. 7(1) (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 2(2) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 7(2A)(2B) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 136(1), 180(1); S.I. 1996/778, art. 2(5)(a)(7), Sch. Pt. 5

S. 7(4)-(6) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 2(3), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 7(7) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 2(4), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 7(8) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 2(5) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 8(1) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 3(2) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 8(1)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 34(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 8(1A) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 3(3) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 8(2) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 1

Words in s. 8(2) inserted (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 19; S.I. 2014/93, art. 3(j)(v)

Words in s. 8(2) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 8(2)

Words in s. 8(2) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 23(a); S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 8(2) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 3(4) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 8(2A) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 8(3)

Words in s. 8(3)(f) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 34(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 8(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 23(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 9(1) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 4(2), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 9(2)-(2C) substituted for s. 9(2) (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 136(3), 180(1); S.I. 1996/778, art. 2(5)(a)(7), Sch. Pt. V

Words in s. 9(2A) substituted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(4), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

Words in s. 9(2B) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 35(2)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 9(2B) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 35(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 9(3) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 4(3), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 9(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 35(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 9(5) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 4(3), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 9(5A) inserted (1.7.2005) by Pensions Act 2004 (c. 35), ss. 283, 322(1) (with s. 313); S.I. 2005/1720, art. 2(9)

Words in s. 9(5A) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 7(2)

Words in s. 9(6)(a) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 4(4)(a), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 9 substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 21; S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 9(6)(b) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 4(4)(b), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 10 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(3)(a)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

Words in s. 11(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 37(2)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 11(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 37(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 11(5)(d) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 37(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 12 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 6, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Ss. 12A-12D and cross-heading inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 136(5), 180(1); S.I. 1996/778, art. 2(5)(a)(7), Sch. Pt. 5

Words in s. 12A(1) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 2

Words in s. 12A(2)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 2

Words in s. 12A(5) repealed (1.11.2007) by Pensions Act 2007 (c. 22), s. 30(2), Sch. 5 para. 5, Sch. 7 Pt. 8; S.I. 2007/3063, art. 2(b)(c)

Words in s. 12B(4) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 3

Ss. 12B(4)(b)-(d) substituted for s. 12B(4)(b) (6.4.1997) by The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997 (S.I. 1997/819), regs. 1(1), 2

Words in s. 12B(5)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 36(a)

Words in s. 12B(7) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 36(b)

Words in s. 12B(7) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 9(a)

Words in s. 12B(7) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 9(b)

S. 13(1A) inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(1), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

Words in s. 13(2)(a) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 26, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 14(2A) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 22(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

S. 14(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 27(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 14(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 38(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 14(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 38(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 14(4)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 38(c); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 14(8) inserted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 27(b); S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 15A inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 32(3), 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4

Words in s. 16(3) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 28(a); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2 (with art. 3)

Words in s. 16(5) substituted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 4; S.I. 2000/1047, art. 2(2)(b), Sch. Pt. 2

Words in s. 16(5) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 28(b); S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 17(1) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(a)

S. 17(1A) inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(2), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

Words in s. 17(2)(a) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(2)(a); S.I. 2014/93, art. 3(j)(vi)

S. 17(2)(c) added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(b)

S. 17(2)(d)(e) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(2)(b); S.I. 2014/93, art. 3(j)(vi)

Words in s. 17(4) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(c)

Words in s. 17(4) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(3); S.I. 2014/93, art. 3(j)(vi)

S. 17(4A) inserted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 1(1) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(i)

Words in s. 17(4A) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(d)(i)

Words in s. 17(4A) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(d)(ii)

Words in s. 17(4A) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(d)(iii)

S. 17(4A)(c)(i)(ii) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(d)(iv)

Words in s. 17(4A)(c)(i) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 25(a)

S. 17(4B) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(e)

Words in s. 17(5) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(4); S.I. 2014/93, art. 3(j)(vi)

Words in s. 17(5) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 1(2)(a) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(i)

Words in s. 17(5) repealed (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 1(2)(b), Sch. 9 Pt. III(4) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(i)

Words in s. 17(6) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(5)(a); S.I. 2014/93, art. 3(j)(vi)

Words in s. 17(6) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 1(3) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(i)

Words in s. 17(6) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(f)

Word in s. 17(6) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(5)(b); S.I. 2014/93, art. 3(j)(vi)

Words in s. 17(7) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 39; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 17(7) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(g)

S. 17(8) inserted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 284(2), 322(1) (with s. 313); S.I. 2005/1720, art. 2(15)(a)(b), Sch. Pt. 2

S. 17(9) added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 4(h)

S. 17(9) omitted (E.W.) (13.3.2014) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 25(b)

S. 17(10)(11) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 20(6); S.I. 2014/93, art. 3(j)(vi)

Word in s. 19(4)(a) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 116(2)(a)

Word in s. 19(4)(a)(i) repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 116(2)(b)

Words in s. 19(4)(a)(i) substituted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014), regs. 1, 2, Sch. para. 1(b)

Words in s. 19(5)(a)(i) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 5

Words in s. 19(5)(a)(ii) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 5

S. 19(7) repealed (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 116(3)

Words in s. 20(1)(a) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 2(1)(a) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(ii)

Words in s. 20(1)(b) substituted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 2(1)(b) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(ii)

Words in s. 20(3) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(2)

Words in s. 20(6) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 6

S. 21(1) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 284(1), 322(1) (with s. 313); S.I. 2005/1720, art. 2(15)(a)(b), Sch. Pt. 2

Words in s. 21(2) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(2)(3), Sch. 1 para. 7

S. 22 repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 30, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 23(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 31(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 23(3)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 8

Words in s. 23(4) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 31(b); S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 23(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 31(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 24 repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 32, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(3), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

Words in s. 24D(2) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 21(2); S.I. 2014/93, art. 3(j)(vi); S.I. 2014/3169, art. 2

Words in s. 24D(3) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 21(3)(a); S.I. 2014/93, art. 3(j)(vi); S.I. 2014/3169, art. 2

Word in s. 24D(3) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 21(3)(b); S.I. 2014/93, art. 3(j)(vi); S.I. 2014/3169, art. 2

S. 24D(4)(5) inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 21(4); S.I. 2014/93, art. 3(j)(vi); S.I. 2014/3169, art. 2

S. 25(1) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 33(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 25(2) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 33(b); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 25(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 40(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 25(2)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 40(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 25(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 33(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 25A repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(2)(b)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

S. 26 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(3)(b)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

S. 27 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(3)(c)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

S. 27A repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(2)(b)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

Ss. 28-29 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 11, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 30 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(3)(d)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

S. 31(1) repealed (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 36(a), Sch. 7 Pt. III; S.I. 1996/1412, art. 2(2), Sch. Pt. II; S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 31(2) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(3)

Words in s. 31(3)(a) inserted (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 36(b); S.I. 1996/1412, art. 2(2), Sch. Pt. 2; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 31(3)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 43; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 31(5) added (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 36(c); S.I. 1996/1412, art. 2(2); S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 32 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(3)(e)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

S. 32A repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(2)(b)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

Words in s. 33 sidenote substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(4)(a)

Words in s. 33 substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(4)(b)

Words in s. 33 substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 7(5)

S. 33A repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 106(1)(3)(f)(4), 149(1), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)

S. 34(1) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 15(2) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 34 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 45(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 34(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 45(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 34(3) substituted for s. 34(3)(a)(b) (26.9.2007 for specified purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 15(3)(a) (with Sch. 4 Pt. 3)

Words in s. 34(3) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 15(3)(b), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 34(3) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 15(3)(c), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 34(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 45(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 34(5) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 15(4), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 34(6) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 37(b), Sch. 7 Pt. III; S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 34(7) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 37(c); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 34(8) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 15(5), Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 34(9) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 15(6) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 37 substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 39; S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 37(1) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(5)(a)

Words in s. 37(3) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(5)(b)

S. 37(4)-(7) substituted for s. 37(4) (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 22(2); S.I. 2014/93, art. 3(j)(vi); S.I. 2014/3169, art. 2

Words in s. 37(4) inserted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 12

S. 38 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(6)

S. 38A inserted (E.W.) (30.6.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 23; S.I. 2014/1662, art. 3(a)

Words in s. 39 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(7)

Words in s. 40(b) substituted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 21

Words in s. 40(b) inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(1), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. 1, 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 41 cross-heading substituted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(2), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. I, V; S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 41 heading substituted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(2), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. I, V; S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 41(1)-(1C) substituted for s. 41(1)(1A) (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 127; S.I. 1999/418, art. 2(3)(a)

Word in s. 41(1) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 6(2); S.I. 1999/3420, art. 2

Words in s. 41(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 10(2) (with Sch. 1 para. 10(4))

S. 41(1ZA) repealed (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 10(3), Sch. 2 (with Sch. 1 para. 10(4))

S. 41(1A)-(1E) substituted for s. 41(1A)-(1C) (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 6(3); S.I. 1999/3420, art. 2

Words in s. 41(1A) inserted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19), Sch. 1 para. 36

Words in s. 41(1A) substituted (6.4.2011) by The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036), arts. 1(1), 2(2)

Words in s. 41(1B) substituted (6.4.2011) by The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036), arts. 1(1), 2(3)

S. 42(1)(a) substituted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(3), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. 1, 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 42(1)(a)(i) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 4 (with s. 83(6))

Words in s. 42(1)(a)(ii) substituted (25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 34, 86(1)(b)(2) (with s. 83(6)); S.I. 2001/153, art. 2(a)

Words in s. 42(1)(a)(ii) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 12

Words in s. 42(3) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 4 (with s. 83(6))

Words in s. 42(6) substituted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 28(1), 38(3)(d)

S. 42(7) inserted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 28(2), 38(3)(d)

Ss. 42A, 42B and cross-heading inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(5), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. I, V; S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 42A(1)-(2B) substituted for s. 42A(1)(2) (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 128; S.I. 1999/418, art. 2(3)(a)

Words in s. 42A(1) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 7(2); S.I. 1999/3420, art. 2

Words in s. 42A(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 11

S. 42A(2)-(2D) substituted for s. 42A(2)-(2B) (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 7(3); S.I. 1999/3420, art. 2

Words in s. 42A(2) inserted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19), Sch. 1 para. 37

Words in s. 42A(3) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(8)(a)

Words in s. 42A(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 46(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 42A(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 46(3)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 42A(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 46(3)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 42A(5A) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(8)(b)

S. 42A(8) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 17 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 42B repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 18, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 43 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 43(1) inserted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 42; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 43(1)(b) substituted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19), Sch. 1 para. 38

Word in s. 43(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(4)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(4)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(5)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(5)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 43(6A) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(9)

S. 43(7) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 19 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 44 repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 20, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 45(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26), ss. 138(2), 180(1); S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 45(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 49; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 45(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 12

S. 45(2) omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26), ss. 138(3), 180(1), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 45(3)(d) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 43, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 45(3)(e) omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26), ss. 138(4), 180(1), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 45(4) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 21 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 45A repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 22, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

S. 45B inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 139, 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 45B(2) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 50; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 46(1) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 18(2); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. 1

Words in s. 46(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 56(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

S. 46(1)(i) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 44; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 46(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 56(3), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

S. 46(3) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 56(4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

S. 46(6)(b)(i) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 56(5), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Words in s. 46(6)(b)(iii) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 22

Words in s. 46(6)(b)(iii) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 18(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. 1

S. 46(8)(a) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 56(6), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

S. 46(9) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 56(7), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

S. 46A inserted (8.4.2010 for specified purposes) by Pensions Act 2008 (c. 30), ss. 103(3), 149(1); S.I. 2010/1221, art. 2(b)

Words in s. 47(1) inserted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 24; S.I. 2014/93, art. 3(j)(vii)

Words in s. 47(1) inserted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 14(a)

Words in s. 47(1) inserted (3.9.2002) by State Pension Credit Act 2002 (c. 16), ss. 18(a), 22(3); S.I. 2002/2248, art. 2

Words in s. 47(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 57, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. IV

S. 47(1)(a) substituted (3.9.2002) by State Pension Credit Act 2002 (c. 16), ss. 18(b), 22(3); S.I. 2002/2248, art. 2

Words in s. 47(1)(b) substituted (3.9.2002) by State Pension Credit Act 2002 (c. 16), ss. 18(c), 22(3); S.I. 2002/2248, art. 2

Words in s. 47(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 14(b)(i)

Words in s. 47(3)(d) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 120

Words in s. 47(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 14(b)(ii)

S. 47(6) added (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 32(4), 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4

Words in s. 47(6) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 22(4); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

S. 47(7) added (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 6; S.I. 2002/153, art. 2(g)

S. 47(8) inserted (6.4.2006) by Pensions Act 2004 (c. 35), ss. 165(3), 322(1) (with s. 313); S.I. 2006/560, art. 2(3), Sch. Pt. 3

S. 47(9)-(11) added (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(5), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

S. 48(2)(b) omitted (13.3.1996 for specified purposes, 1.4.1996 in so far as not already in force) by virtue of Pensions Act 1995 (c. 26), ss. 140(2), 180(1), Sch. 7 Pt. III; S.I. 1996/778, art. 2(2), Sch. Pt. 2

Words in s. 48(2)(c) omitted (13.3.1996 for specified purposes, 1.4.1996 in so far as not already in force) by virtue of Pensions Act 1995 (c. 26), ss. 140(2), 180(1), Sch. 7 Pt. III; S.I. 1996/778, art. 2(2), Sch. Pt. 2

Words in s. 48(2)(c) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 15

Word in s. 48(2) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 58; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

S. 48A inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 140(1), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Words in s. 48A(1) inserted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19), Sch. 1 para. 39(a)

Words in s. 48A(1)(a) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 23(2) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 48A(1)(b) substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 23(3) (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Word in s. 48A(1) inserted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19), Sch. 1 para. 39(b)

Words in s. 48A(5) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 38(1), 86(1)(b)(2) (with ss. 38(2), 83(6))

S. 49 and cross heading substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 16

Words in s. 50 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 51(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 50(1) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(a)(i)

Words in s. 50(1) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(a)(ii)

S. 50(1)(a)(b) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(a)(iii)

S. 50(1A)(1B) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 45(b); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(1))

Words in s. 50(2) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(b)

Words in s. 50(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 51(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 50(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 51(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 50(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 51(5); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 50(4) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(c)(i)

Words in s. 50(4) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(c)(ii)

Words in s. 50(4) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(c)(iii)

Words in s. 50(6) substituted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(10)(d)

S. 50(7) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 45(c), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(1))

Words in s. 51(1)(a) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 46; S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 52(1) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(11)(a)(i)

Words in s. 52(1) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(11)(a)(ii)

Words in s. 52(2) inserted (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(11)(b)

S. 52(2)(a)(b) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 47(a); S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 52(2A) added (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 47(a); S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 52(2A)(b) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(11)(c)

S. 52(2A)(c) repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

S. 52(3) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(11)(c)

S. 52(4)-(6) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 47(c), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 53(1)-(1B) substituted for s. 53(1) (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(a); S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 53 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 52; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 53(1B)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

S. 53(1C) inserted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 10; S.I. 2006/560, art. 2(3), Sch. Pt. 3

S. 53(2) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 53(3) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(c); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II

Words in s. 53(3) omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(12)

S. 53(4)(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(d), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II

S. 54 omitted (6.4.2012) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(13)

S. 55(1) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 50, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 55(2)(2A) substituted for s. 52(2) (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), ss. 141(1), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 55(2)(a) repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 27(7), 30(2)(b), Sch. 4 para. 26, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)

Words in s. 55(2) inserted (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 7(1)(a); S.I. 2001/4049, art. 2(3)(a)

Words in s. 55(2A)(c) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 16

Words in s. 55(2A) repealed (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 7(1)(b), Sch. 13 Pt. I; S.I. 2001/4049, art. 2(3)(a)

S. 55(2B)(2C) inserted (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 7(1)(c); S.I. 2001/4049, art. 2(3)(a)

S. 55(3)-(6) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 50, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 56(1) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 51(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 56(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 54; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 56(2) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 51(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 56(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 51(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 56(4) substituted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 11(2); S.I. 2006/560, art. 2(3), Sch. Pt. 3

S. 56(5) repealed (6.4.2002) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(e)(2), Sch. 9 Pt. III(11) (with s. 83(6)); S.I. 2002/437, art. 3(3)

S. 56(5)(6) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 51(b); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 56(7)(8) inserted (1.10.2006 for specified purposes, 1.1.2007 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 11(3); S.I. 2006/2272, art. 2(3)(a)(b)

Words in s. 57(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 55; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 58(1)-(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 52, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 58(4)(4A) substituted for s. 58(4) (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 5(1) (with s. 83(6), Sch. 5 para. 4)

S. 58(5)(6) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 52, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 59 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 53, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 60(1)-(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 54(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 60(4) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 54(b)(i); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 60(4) added (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 54(b)(ii); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Word in s. 60(5) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 54(c); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 60(5) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050), art. 1(3), Sch. 1 para. 17

S. 60(6)-(10) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 54(d), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 61(1)(a) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 55(a); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 61(2) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 5(2) (with s. 83(6), Sch. 5 para. 4)

S. 61(8)(a) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 55(b)(i); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Word in s. 61(8) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 55(b)(ii); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Word in s. 61(9) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 55(c); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 61(9A) inserted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 12; S.I. 2005/3331, art. 2(6), Sch. Pt. 6

Words in s. 62(1) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 56(a); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 62(2) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 56(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 63 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 56(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 63(1)(a) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(a)(i), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 63(1)(b) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 5(3) (with s. 83(6), Sch. 5 para. 4)

S. 63(1)(c) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(a)(iii), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 63(2) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 63(3)(a) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(c)(i), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 63(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 56(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Words in s. 63(3)(b) substituted (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(c)(ii); S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 63(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(c)(iii), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 63(4) repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 57(d), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 63(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 56(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 64 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 58, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 65 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 59, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

S. 66 repealed (6.4.1997) (with savings for existing state scheme premiums) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 60, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 67 substituted (6.4.1997) (with savings for existing state scheme premiums) by virtue of Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 61; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 67(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 57; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 68(1) substituted (1.9.1998) by Magistrates' Courts (Procedure) Act 1998 (c. 15), ss. 4(2)(b), 5(2); S.I. 1998/1837, art. 2

Words in s. 68(1)(b) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 361; S.I. 2005/910, art. 3(y)

Words in s. 68(2) substituted (25.8.2000) by Powers of Criminal Courts (Sentencing) Act 2000 (c. 6), s. 168(1), Sch. 9 para. 157

Words in s. 68 substituted (6.4.1997) (with savings for existing state scheme premiums) by virtue of Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 61; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 4(2)(3))

Words in s. 68(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 58; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Pt. III power to modify conferred by Social Security Administration Act 1992 (c. 5), s. 148 (as read with Pensions Act 1995 (c. 26), ss. 128(3)(4), 180(2) (with s. 128(5)(6)); Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 33(2)-(4), 86(1)(b)(2))

Pt. III: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 149(1), 180(1); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

Pt. III applied (with modifications) (6.4.1997) by The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996 (S.I. 1996/1977), regs. 1(1), 2(4)(a)-(f)

Pt. III: power to transfer functions conferred (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 23, 28(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Pt. III modified (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 7(2); S.I. 2014/1683, art. 2

S. 7(2) extended (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 12(3), 13(2), 14

S. 7(7) extended (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 12(3), 13(2), 14

S. 9 excluded (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 149(1), 180(1); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 9(2) excluded (6.4.1997) by The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996 (S.I. 1996/1977), regs. 1(1), 2(3)

S. 9(2B) modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 27

S. 9(2B)(b) modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 48(5)(d)

S. 11 extended (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 12(3), 13(2), 14

S. 12C applied (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366), regs. 1, 58(5)(6)

S. 12C(1) extended (with modifications) (6.4.1997) by The Occupational Pension Schemes (Discharge of Liability) Regulations 1997 (S.I. 1997/784), regs. 1(1), 11(3)(e)(6)

S. 14(1) applied (with modifications) (6.4.1997) by The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461), regs. 1(1), 6(4)

S. 14(2) modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366), regs. 1, 36(1)

S. 15 applied (6.4.2005) by The Armed Forces Pension Scheme Order 2005 (S.I. 2005/438), art. 1, Sch. 1 rule D.17(5)

S. 15(1): sums payable amended (with effect in accordance with arts. 1(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c)(l)(3), 5(2)

S. 15A applied (with effect in accordance with art. 1(2) of the amending S.S.I.) by SI 1992/129 Sch. 2 rule N6 (as inserted by The Firemens Pension Scheme (Pension Sharing on Divorce) (Scotland) Order 2001 (S.S.I. 2001/310), arts. 1(2), 3)

S. 15A applied (with effect in accordance with reg. 1(2) of the amending S.S.I.) by the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365), reg. W6 (as inserted by S.S.I. 2001/465, reg. 1(2), sch. 1 para. 3)

S. 16 modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 65, 66

S. 16(1) applied (with modifications) (6.4.1997) by The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461), regs. 1(1), 6(5)

S. 16(2) applied (6.4.1997) by The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461), regs. 1(1), 6(6)

S. 19 applied (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366), regs. 1, 58(5)(6)

S. 21 applied (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366), regs. 1, 58(5)(6)

S. 23(2)(3) excluded (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 31; S.I. 1997/664, art. 2(3), Sch. Pt. 2

S. 34(2) extended (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 12(3), 13(2), 14

S. 34(8) extended (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 12(3), 13(2), 14

Ss. 35 36 modified (temp.) (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 75

S. 42(1)(a) modified (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(4), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. 1, 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2

Ss. 46-48 modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 49(1)

S. 47(2)(b) applied (with modifications) (6.4.1997) by The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461), regs. 1(1), 6(3)

S. 48 excluded (6.4.1997) by Pensions Act 1995 (c. 26), ss. 140(3), 180(1); S.I. 1997/664, art. 2(3), Sch. Pt. 2 (with art. 10)

S. 48A(1) modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 49(1)

S. 48A(5) modified (1.11.2000) by The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000 (S.I. 2000/2736), regs. 1(1), 3(1)

S. 50 modified (6.4.2009) by The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), reg. 76A(3) (as substituted by S.I. 2009/598, arts. 1, 3(7))

S. 50(1B) excluded (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 74

S. 51(1)-(3) modified (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 67

S. 51(1)-(3) excluded (6.4.1997) by Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), regs. 1(1), 69

S. 52 modified (6.4.2009) by The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), reg. 76A(3) (as substituted by S.I. 2009/598, arts. 1, 3(7))

S. 53 modified (6.4.2009) by The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), reg. 76A(3) (as substituted by S.I. 2009/598, arts. 1, 3(7))

S. 55(2B) excluded (6.4.2002) by S.I. 1996/1172, reg. 51(1A) (as substituted by The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681), regs. 1, 2(12)(a))

S. 61 modified (6.4.2007) by The Pension Protection Fund (Contributions Equivalent Premium) Regulations 2007 (S.I. 2007/834), regs. 1(1), 8

1992 c. 4.

1965 c. 51.

1975 c. 60.

1992 c. 5.

1986 c. 50.

1992 c. 4.

1992 c. 4.

1992 c. 4.

1992 c. 4.

1975 c. 60.

1992 c. 5.

1980 c. 43.

1975 c. 21.

http://www.legislation.gov.uk/ukpga/1993/48/part/III/2014-12-10Pension Schemes Act 1993An Act to consolidate certain enactments relating to pension schemes with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.texttext/xmlenStatute Law Database2024-05-17Expert Participation2014-12-10Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and DutiesChapter I Certification Preliminary
7 Issue of contracting-out ... certificates.(1)

Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.

(1A)

In this Act such a certificate is referred to as “a contracting-out certificate”.

(2)

The regulations shall provide for contracting-out certificates to be issued to employers and to specify—

(a)

the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and

(b)

the occupational pension schemes by reference to which those employments are to be so treated.

(2A)

The regulations may provide, in the case of contracting-out certificates issued before the principal appointed day, for their cancellation by virtue of the regulations—

(a)

at the end of a prescribed period beginning with that day, or

(b)

if prescribed conditions are not satisfied at any time in that period,

but for them to continue to have effect until so cancelled; and the regulations may provide that a certificate having effect on and after that day by virtue of this subsection is to have effect, in relation to any earner’s service on or after that day, as if issued on or after that day.

(2B)

In this Part, “the principal appointed day” means the day designated by an order under section 180 of the Pensions Act 1995 as the principal appointed day for the purposes of Part III of that Act

(3)

An occupational pension scheme is a contracted-out scheme in relation to an earner’s employment if it is for the time being specified in a contracting-out certificate in relation to that employment; and references in this Act to the contracting-out of a scheme are references to its inclusion in such a certificate.

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

Except in prescribed circumstances, no contracting-out certificate ... shall have effect from a date earlier than that on which the certificate is issued.

(8)

References in this Act to a contracting-out certificate, a contracted-out scheme and to contracting-out in a context relating to a money purchase contracted-out scheme are to be construed in accordance with section 181A.

8 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.(1)

The employment of an earner in employed earner’s employment is “contracted-out employment” in relation to him during any period in which

(a)

he is under pensionable age;

(aa)

his service in the employment is for the time being service which qualifies him for a pension provided by an occupational pension scheme contracted out by virtue of satisfying section 9(2) (in this Act referred to as “a salary related contracted-out scheme”);

(b)

there is in force a contracting-out certificate issued by the Inland Revenue in accordance with this Chapter stating that the employment is contracted-out employment by reference to the scheme.

(1A)

In addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to him during that period if—

(a)

he was under pensionable age;

(b)

his employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, and

(c)

there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.

(2)

In this Act—

guaranteed minimum pension” means any pension which is provided by an occupational pension scheme in accordance with the requirements of sections 13 and 17 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s widow's, widower’s , surviving same sex spouse's or surviving civil partner's guaranteed minimum as determined for the purposes of those sections respectively; and

minimum payment”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the current lower earnings limit but not the applicable limit (or the prescribed equivalents if he is paid otherwise than weekly);

and for the purposes of this subsection “rebate percentage” means the appropriate flat rate percentage for the tax year in which the week falls as specified in an order made under section 42B (as it had effect before the abolition date).

(2A)

In subsection (2) “the applicable limit” means—

(a)

in relation to a tax year before 2009-10, the upper earnings limit;

(b)

in relation to 2009-10 or any subsequent tax year, the upper accrual point.

(3)

Regulations may make provision—

(a)

for the manner in which, and time at which or period within which, minimum payments are to be made;

(b)

for the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;

(c)

for calculating the amounts payable according to a scale prepared from time to time by the Secretary of State or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;

(d)

for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age on retirement, shall be determined as at the beginning of the week or as at the end of it;

(e)

for securing that liability is not avoided or reduced by the payment of earnings being made in accordance with any practice which is abnormal for the employment in respect of which the earnings are paid;

(f)

without prejudice to paragraph (e), for enabling the Inland Revenue, where they are satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of minimum payments is avoided or reduced by means of irregular or unequal payments of earnings, to give directions for securing that minimum payments are payable as if that practice were not followed;

(g)

for the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; and

(h)

for this section to have effect, in prescribed cases, as if for any reference to a tax week there were substituted a reference to a prescribed period.

(4)

Any contracting-out certificate for the time being in force in respect of an employed earner’s employment shall be conclusive that the employment is contracted-out employment.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General requirements for certification
9 Requirements for certification of schemes: general.(1)

Subject to subsection (4), an occupational pension scheme can be contracted-out in relation to an earner’s employment only if it satisfies subsection (2) ... .

(2)

An occupational pension scheme satisfies this subsection only if—

(a)

in relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A), and

(b)

in relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).

(2A)

The conditions of this subsection are that—

(a)

the scheme complies in all respects with sections 13 to 24E or, in such cases or classes of case as may be prescribed, with those sections as modified by regulations, and

(b)

the rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.

(2B)

The conditions of this subsection are that the Inland Revenue are satisfied that—

(a)

the scheme complies with section 12A,

(b)

restrictions imposed under section 40 of the Pensions Act 1995 (restriction on employer-related investments) apply to the scheme and the scheme complies with those restrictions,

(c)

the scheme satisfies such other requirements as may be prescribed (which—

(i)

must include requirements as to the amount of the resources of the scheme and,

(ii)

may include a requirement that, if the only members of the scheme were those falling within any prescribed class or description, the scheme would comply with section 12A); and

(d)

the scheme does not fall within a prescribed class or description,

and are satisfied that the rules of the scheme are framed so as to comply with the relevant requirements.

(2C)

Regulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Where there are two or more occupational pension schemes in force in relation to an earner’s employment, none of which can by itself be a contracted-out scheme, the Inland Revenue may, if they think fit, treat them for contracting-out purposes as a single scheme.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5A)

Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme is a registered pension scheme under section 153 of the Finance Act 2004.

(6)

In this section “relevant requirements” means—

(a)

the requirements of any regulations prescribing the form and content of rules of contracted-out ... schemes; and

(b)

such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the Secretary of State as a condition of contracting-out ... either generally or in relation to a particular scheme.

10 Protected rights and money purchase benefits.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11 Elections as to employments covered by contracting-out certificates.(1)

Subject to the provisions of this Part, an employment otherwise satisfying the conditions for inclusion in a contracting-out certificate shall be so included if and so long as the employer so elects and not otherwise.

(2)

Subject to subsections (3) and (4), an election may be so made, and an employment so included, either generally or in relation only to a particular description of earners.

(3)

Except in such cases as may be prescribed, an employer shall not, in making or abstaining from making any election under this section, discriminate between different earners on any grounds other than the nature of their employment.

(4)

If the Inland Revenue consider that an employer is contravening subsection (3) in relation to any scheme, they may—

(a)

refuse to give effect to any election made by him in relation to that scheme; or

(b)

cancel any contracting-out certificate held by him in respect of it.

(5)

Regulations may make provision—

(a)

for regulating the manner in which an employer is to make an election with a view to the issue, variation or surrender of a contracting-out certificate;

(b)

for requiring an employer to give a notice of his intentions in respect of making or abstaining from making any such election in relation to any existing or proposed scheme—

(i)

to employees in any employment to which the scheme applies or to which it is proposed that it should apply;

(ii)

to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;

(iii)

to the trustees and managers of the scheme; and

(iv)

to such other persons as may be prescribed;

(c)

for requiring an employer, in connection with any such notice, to furnish such information as may be prescribed and to undertake such consultations as may be prescribed with any such trade union as is mentioned in paragraph (b)(ii);

(d)

for empowering the Inland Revenue to refuse to give effect to an election made by an employer unless they are satisfied that he has complied with the requirements of the regulations;

(e)

for referring to an industrial tribunal any question—

(i)

whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or

(ii)

whether the requirements of the regulations as to consultation have been complied with.

12 Determination of basis on which scheme is contracted-out.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requirements for certification of occupational pension schemes applying from the principal appointed day of the Pensions Act 1995
12AThe statutory standard(1)

Subject to the provisions of this Part, the scheme must, in relation to the provision of pensions for earners in employed earner’s employment, and for their widows, widowers or surviving civil partners, satisfy the statutory standard.

(2)

Subject to regulations made by virtue of section 9(2B)(c)(ii), in applying this section regard must only be had to—

(a)

earners in employed earner’s employment, or

(b)

their widows, widowers or surviving civil partners,

collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.

(3)

For the purposes of this section, a scheme satisfies the statutory standard if the pensions to be provided for such persons are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.

(4)

Regulations may provide for the manner of, and criteria for, determining whether the pensions to be provided for such persons under a scheme are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.

(5)

Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared from time to time by a prescribed body ... .

(6)

The pensions to be provided for such persons under a scheme are to be treated as broadly equivalent to or better than the pensions which would be provided for such persons under a reference scheme if and only if an actuary (who, except in prescribed circumstances, must be the actuary appointed for the scheme in pursuance of section 47 of the Pensions Act 1995) so certifies.

12BReference scheme(1)

This section applies for the purposes of section 12A.

(2)

A reference scheme is an occupational pension scheme which—

(a)

complies with each of subsections (3) and (4), and

(b)

complies with any prescribed requirements.

(3)

In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—

(a)

for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and

(b)

for the annual rate of the pension at that age to be—

(i)

1/80th of average qualifying earnings in the last three tax years preceding the end of service,

multiplied by

(ii)

the number of years service, not exceeding such number as would produce an annual rate equal to half the earnings on which it is calculated.

(4)

In relation to widows, widowers or surviving civil partners, a reference scheme is one which provides—

(a)

for the widows, widowers or surviving civil partners of earners employed in employed earner’s employment (whether the earners die before or after attaining the age of 65) to be entitled, except in prescribed circumstances, to pensions under the scheme, and

(b)

for entitlements to those pensions to commence on the day following the death of the earners, and

(c)

except in prescribed circumstances, for the annual rate of those pensions to be—

(i)

if the earners die on or after their normal pension age, 50 per cent. of the annual rate which a reference scheme was required to provide to the deceased earners immediately before their death, or

(ii)

if the earners die before their normal pension age, 50 per cent. of the annual rate which a reference scheme would have been required to provide to the deceased earners if the date of their death had been their normal pension age, and

(d)

if those pensions are payable in respect of earners who die—

(i)

otherwise than in pensionable service under the scheme, and

(ii)

before their own entitlements to pensions under the scheme have commenced,

for those pensions to be revalued in accordance with section 84 as though they were such benefits as are mentioned in section 83(1)(a).

(5)

For the purposes of this section, an earner’s qualifying earnings in any tax year are 90 per cent. of the amount by which the earner’s earnings—

(a)

exceed the qualifying earnings factor for that year, and

(b)

do not exceed the applicable limit.

(6)

Regulations may modify subsections (2) to (5).

(7)

In this section—

the applicable limit” means—

(a)

in relation to a tax year before 2009-10, the upper earnings limit for the year multiplied by 53;

(b)

in relation to 2009-10 or any subsequent tax year, the upper accrual point multiplied by 53;

“normal pension age”, in relation to a scheme, means the age specified in the scheme as the earliest age at which pension becomes payable under the scheme (apart from any special provision as to early retirement on grounds of ill-health or otherwise),

“qualifying earnings factor”, in relation to a tax year, has the meaning given by section 122(1) of the Social Security Contributions and Benefits Act 1992, and

“upper earnings limit”, in relation to a tax year, means the amount specified for that year by regulations made by virtue of section 5(3) of that Act as the upper earnings limit for Class 1 contributions.

12CTransfer, commutation, etc(1)

Regulations may prohibit or restrict—

(a)

the transfer of any liability—

(i)

for the payment of pensions under a relevant scheme, or

(ii)

in respect of accrued rights to such pensions,

(b)

the discharge of any liability to provide pensions under a relevant scheme, or

(c)

the payment of a lump sum instead of a pension payable under a relevant scheme,

except in prescribed circumstances or on prescribed conditions.

(2)

In this section “relevant scheme” means a scheme contracted out by virtue of section 9(2B) of this Act and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner’s service on or after the principal appointed day.

(3)

Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.

12DEntitlement to benefit

In the case of a scheme contracted out by virtue of section 9(2B) of this Act, regulations may make provision as to the ages by reference to which benefits under the scheme are to be paid

Requirements for certification of occupational pension schemes providing guaranteed minimum pensions
13 Minimum pensions for earners.(1)

Subject to the provisions of this Part, the scheme must—

(a)

provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and

(b)

contain a rule to the effect that the weekly rate of the pension will be not less than his guaranteed minimum (if any) under sections 14 to 16.

(1A)

But a scheme may be amended so as to omit provision of the kind specified in subsection (1)(a) and (b) if the conditions specified in section 24B are satisfied.

(2)

In the case of an earner who is a married woman or widow who is liable to pay primary Class 1 contributions at a reduced rate by virtue of section 19(4) of the Social Security Contributions and Benefits Act 1992, subject to the provisions of this Part, the scheme must—

(a)

provide for her to be entitled to a pension under the scheme if she attains pensionable age...; and

(b)

satisfy such other conditions as may be prescribed.

(3)

Subject to subsection (4), the scheme must provide for the pension to commence on the date on which the earner attains pensionable age and to continue for his life.

(4)

Subject to subsection (5), the scheme may provide for the commencement of the earner’s guaranteed minimum pension to be postponed for any period for which he continues in employment after attaining pensionable age.

(5)

The scheme must provide for the earner’s consent to be required—

(a)

for any such postponement by virtue of employment to which the scheme does not relate; and

(b)

for any such postponement after the expiration of five years from the date on which he attains pensionable age.

(6)

Equivalent pension benefits for the purposes of the former legislation are not to be regarded as constituting any part of the earner’s guaranteed minimum pension.

(7)

The benefits referred to in subsection (6) are any to which the earner may be immediately or prospectively entitled in respect of a period of employment which—

(a)

was for him non-participating employment under that legislation; and

(b)

was not on its termination the subject of any payment in lieu of contributions;

but subsection (6) excludes only so much of those benefits as had to be provided in order that the employment should for that period be treated as non-participating.

(8)

In this section “the former legislation” means Part III of the National Insurance Act 1965 and the previous corresponding enactments.

14 Earner’s guaranteed minimum.(1)

An earner has a guaranteed minimum in relation to the pension provided by a scheme if in any tax week in a relevant year, earnings in excess of the current lower earnings limit (or the prescribed equivalent if he is paid otherwise than weekly) have been paid to or for his benefit in respect of employment which is contracted-out by reference to the scheme.

(2)

Subject to section 15(1), the guaranteed minimum shall be the weekly equivalent of an amount equal to the appropriate percentage of the total of the earner’s earnings factors for the relevant years, so far as derived from earnings such as are mentioned in subsection (1) upon which primary Class 1 contributions have been paid or treated as paid.

(2A)

Where any liability of a scheme in respect of an earner’s guaranteed minimum pension ceases by virtue of a civil recovery order, his guaranteed minimum in relation to the scheme is extinguished or reduced accordingly.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the Inland Revenue are satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable, they may for that purpose—

(a)

compute, in such manner as they think fit, an amount which shall be regarded as the amount of those earnings; or

(b)

take their amount to be such sum as he they may specify in the particular case.

(5)

In subsection (2) the “appropriate percentage” means—

(a)

in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—

(i)

if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;

(ii)

in any other case 25/N per cent.;

(b)

in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—

(i)

if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;

(ii)

in any other case 20/N per cent.;

where N is the number of years in the earner’s working life (assuming he will attain pensionable age) which fall after 5th April 1978.

(6)

Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).

(7)

For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.

(8)

In this section “relevant year” means any tax year in the earner’s working life (not being earlier than the tax year 1978-79 or later than the tax year ending immediately before the principal appointed day).

15 Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.(1)

Where in accordance with section 13(4) the commencement of an earner’s guaranteed minimum pension is postponed for any period and there are at least seven complete weeks in that period, his guaranteed minimum in relation to the scheme shall, for each complete week in that period, be increased by one-seventh per cent.—

(a)

of the amount of that minimum apart from this subsection; or

(b)

if for that week (or a period which includes that week) a pension is paid to him under the scheme at a weekly rate less than that minimum, of the difference between that pension and that minimum.

(2)

In subsection (1) “week” means any period of seven consecutive days.

(3)

Where an earner’s guaranteed minimum is increased under subsection (1), the increase of that part of it which is attributable to earnings factors for the tax year 1987-88 and earlier tax years shall be calculated separately from the increase of the rest.

(4)

Where one or more orders have come into force under section 109 during the period for which the commencement of a guaranteed minimum pension is postponed, the amount of the guaranteed minimum for any week in that period shall be determined as if the order or orders had come into force before the beginning of the period.

15AReduction of guaranteed minimum in consequence of pension debit.(1)

Where—

(a)

an earner has a guaranteed minimum in relation to the pension provided by a scheme, and

(b)

his right to the pension becomes subject to a pension debit,

his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.

(2)

Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.

(3)

For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined.

(4)

For the purposes of this section the appropriate percentage is—

(a)

if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;

(b)

if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of subsection (1) of section 29 of the Welfare Reform and Pensions Act 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in subsection (3)(b) of that section (cash equivalent of transferor’s benefits).

16 Revaluation of earnings factors for purposes of s. 14: early leavers etc.(1)

Subject to subsection (2), for the purpose of section 14(2) the earner’s earnings factor for any relevant year (so far as derived as mentioned in that section) shall be taken to be that factor as increased by the same percentage as that prescribed for the increase of that factor by the last order under section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992 to come into force before the end of the final relevant year.

(2)

The scheme may provide that the earnings factors of an earner whose service in contracted-out employment by reference to the scheme is terminated before the final relevant year shall be determined for the purposes of section 14(2) by reference to the last such order to come into force before the end of the tax year in which that service ends (“the last service tax year”).

(3)

Where a scheme provides as mentioned in subsection (2) the scheme shall provide for the weekly equivalent mentioned in section 14(2) to be increased by at least the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed.

(4)

Except in such cases or classes of case as may be prescribed, the provision made by virtue of subsections (2) and (3) must be the same for all members of the scheme.

(5)

In this section—

relevant year” means any tax year in the earner’s working life,

“final relevant year” means the last tax year in the earner’s working life.

17 Minimum pensions for widows and widowers.(1)

Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a widow, widower or surviving civil partner (whether before or after attaining pensionable age), the widow, widower or surviving civil partner will be entitled to a guaranteed minimum pension under the scheme.

(1A)

But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 24B are satisfied.

(2)

The scheme must contain a rule to the effect that—

(a)

if the earner is a man , or a woman in a relevant gender change case, who has a guaranteed minimum under section 14, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;

(b)

if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum;

(c)

if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum;

(d)

if the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower's pension will not be less than the surviving same sex spouse's guaranteed minimum;

(e)

if the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow's pension will not be less than the surviving same sex spouse's guaranteed minimum.

(3)

The widow’s guaranteed minimum shall be half that of the earner.

(4)

The widower’s or surviving civil partner's or surviving same sex spouse's guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.

(4A)

Subject to subsection (4B) the scheme must provide for the widow's, widower’s or surviving civil partner's pension to be payable to the widow, widower or surviving civil partner

(a)

for any period for which a Category B retirement pension is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension);

(b)

for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions; and

(c)

in the case of a widow, widower or surviving civil partner whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow, widower or surviving civil partner attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

(i)

comprises a period during which the widow, widower or surviving civil partner and —

(a)

a person of the opposite sex are living together as husband and wife; or

(b)

a person of the same sex are living together as if they were civil partners;

another person are living together as a married couple; nor

(ii)

falls after the time of any—

(a)

marriage; or

(b)

formation of a civil partnership,

by the widow or widower or surviving civil partner which takes place after the earner’s death.

(4B)

Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.

(5)

In the case of a woman who is the widow of a man, the scheme must also make provision for the widow’s pension to be payable to her for any period for which a ... widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions....

(6)

In any other case, the scheme must also make provision for the widower’s , widow's or surviving civil partner’s pension to be payable in the prescribed circumstances and for the prescribed period.

(7)

The trustees or managers of the scheme shall supply to the Inland Revenue any such information as the Inland Revenue may require relating to the payment of pensions under the scheme to widows, widowers or surviving civil partners.

(8)

Where—

(a)

a lump sum is paid to an earner under provisions included in a scheme by virtue of section 21(1), and

(b)

those provisions are of a prescribed description,

the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 14 that he would have had but for that payment.

(9)

For the purposes of subsection (4A), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.

(10)

In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—

(a)

the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)

the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.

(11)

This section is subject to regulations under section 38A.

18 Treatment of insignificant amounts.(1)

Where an amount is required to be calculated in accordance with the provisions of sections 14(7), 15(1) or 17(2), (3) or (4) and, apart from this subsection, the amount so calculated is less than 0.5p, then, notwithstanding any other provision of this Act, that amount shall be taken to be zero, and other amounts so calculated shall be rounded to the nearest whole penny, taking 0.5p as nearest to the next whole penny above.

(2)

Where a guaranteed minimum pension is attributable in part to earnings factors for the period before the tax year 1988-89 and in part to earnings factors for that tax year or for that tax year and subsequent tax years, the pension shall be calculated by—

(a)

applying subsection (1) separately to the amount attributable to the period before the tax year 1988-89 and to the amount attributable to that and subsequent tax years, and

(b)

aggregating the two amounts so calculated.

19 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.(1)

A transaction to which this section applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person guaranteed minimum pensions—

(a)

if it is carried out not earlier than the time when that person’s pensionable service terminates; and

(b)

if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and

(c)

if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.

(2)

This section applies to the following transactions—

(a)

the taking out of a policy of insurance or a number of such policies;

(b)

the entry into an annuity contract or a number of such contracts;

(c)

the transfer of the benefit of such a policy or policies or such a contract or contracts.

(3)

In this section “appropriately secured” means secured by an appropriate policy of insurance or an appropriate annuity contract, or by more than one such policy or contract.

(4)

A policy of insurance or annuity contract is appropriate for the purposes of this section if—

(a)

the insurer with which it is or was taken out or entered into—

(i)

is, or was at the relevant time, carrying on ... long-term insurance business in the United Kingdom or any other EEA state; and

(ii)

satisfies, or at the relevant time satisfied, prescribed requirements; and

(b)

it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and

(c)

it contains or is endorsed with terms whose effect is that the amount secured by it may not be commuted except on conditions which satisfy such requirements as may be prescribed; and

(d)

it satisfies such other requirements as may be prescribed.

(5)

The requirements referred to in subsection (1) are—

(a)

that the arrangement for securing the amount by means of the policy or contract was made—

(i)

at the written request of the earner or, if the earner has died, of the earner’s widow, widower or surviving civil partner; or

(ii)

with the consent of the earner or the widow, widower or surviving civil partner given in writing in a prescribed form;

(b)

that—

(i)

the case is one such as is mentioned in section 96(2); and

(ii)

the policy or contract only secures guaranteed minimum pensions;

(c)

that—

(i)

the case is not one such as is mentioned in section 96(2); and

(ii)

such conditions as may be prescribed are satisfied.

(6)

In subsection (4)(a), “the relevant time” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20 Transfer of accrued rights.(1)

Regulations may prescribe circumstances in which and conditions subject to which—

(a)

a transfer of or a transfer payment in respect of—

(i)

an earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;

(ii)

an earner’s accrued rights to pensions under an occupational pension scheme which is not contracted-out, to the extent that those rights derive from his accrued rights to guaranteed minimum pensions under a contracted-out scheme; or

(iii)

the liability for the payment of guaranteed minimum pensions to or in respect of any person who has become entitled to them,

may be made by an occupational pension scheme to another such scheme , to a personal pension scheme or to an overseas arrangement;

(b)

a transfer of or a transfer payment in respect of an earner’s accrued rights to guaranteed minimum pensions which are appropriately secured for the purposes of section 19 may be made to an occupational pension scheme , a personal pension scheme or an overseas arrangement.

(2)

Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.

(3)

Regulations under subsection (1) may provide that any provision of this Part (other than sections 18, 19 and 43 to 45, and sections 31 and 33 so far as they apply to personal pension schemes) or of Chapter III of Part IV or Chapter II of Part V shall have effect, where there has been a transfer to which they apply, subject to such modifications as may be specified in the regulations.

(4)

Regulations under subsection (1) shall have effect in relation to transfers whenever made unless they provide that they are only to have effect in relation to transfers which take place after they come into force.

(5)

The power conferred by subsection (1) is without prejudice to the generality of section 182(2).

(6)

In the provisions mentioned in subsection (3) “accrued rights”, in relation to an earner, means the rights conferring prospective entitlement under the scheme in question to the pensions to be provided for the earner and the earner’s widow, widower or surviving civil partner in accordance with sections 13 and 17, and references to an earner’s accrued rights to guaranteed minimum pensions shall be construed accordingly.

21 Commutation, surrender and forfeiture.(1)

A scheme may, in such circumstances and subject to such restrictions and conditions as may be prescribed, provide for the payment of a lump sum instead of a pension required to be provided by the scheme in accordance with section 13 or 17.

(2)

Neither section 13 nor section 17 shall preclude a scheme from providing for the earner’s or the earner’s widow's, widower’s or surviving civil partner's guaranteed minimum pension to be suspended or forfeited in such circumstances as may be prescribed.

22 Financing of benefits.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23 Securing of benefits.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—

(a)

guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;

(b)

any such benefits as are excluded by section 13(6) from earners’ guaranteed minimum pensions;

(c)

pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and

(d)

state scheme premiums,

are accorded priority on a winding up over other liabilities under the scheme in respect of benefits attributable to any period of service after the rule has taken effect.

(3)

The rule may also accord priority, on a winding up occurring after an earner has attained normal pension age, to liabilities of the scheme in respect of pensions and other benefits to which—

(a)

he will be entitled on ceasing to be in employment, or

(b)

the earner’s widow, widower or surviving civil partner or any dependant of the earner’s will be entitled on the earner’s death.

(4)

Subsections (2) and (3) do not apply to public service pension schemes.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

Subsections (2) and (3) do not apply to schemes falling within any category or description prescribed as being exempt from the requirements of those subsections.

(7)

If the scheme provides for the payment out of any sum representing the surrender value of a policy of insurance taken out for the purposes of the scheme, it must make provision so that there may be no payment out in relation to guaranteed minimum pensions except in such circumstances as may be prescribed.

24 Sufficiency of resources.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24AConversion of guaranteed minimum pension into other benefits: introduction

In this section and sections 24B to 24H—

(a)

the rules specified in sections 13(1)(a) and (b) and 17(1) are referred to as the “guaranteed minimum pension rules”,

(b)

GMP conversion” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,

(c)

a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,

(d)

the conversion date” means the date on which that amendment takes effect,

(e)

the pre-conversion benefits” means the benefits provided under the scheme immediately before the conversion date (disregarding money purchase benefits),

(f)

the post-conversion benefits” means the benefits which are provided under the converted scheme (disregarding money purchase benefits),

(g)

the converted scheme” means the scheme as it has effect immediately after conversion, and

(h)

the trustees” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.

24BThe conversion conditions(1)

This section specifies the conditions referred to in sections 13(1A) and 17(1A) (for exemption from the requirement to guarantee a minimum pension).

(2)

Condition 1 is that the post-conversion benefits must be actuarially at least equivalent to the pre-conversion benefits.

(3)

Condition 2 is that if the earner was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.

(4)

Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.

(5)

Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 24D in such circumstances, and during such periods, as are prescribed by regulations.

(6)

Condition 5 is that the procedural requirements of section 24E have been complied with.

(7)

In applying these conditions to a scheme in respect of an earner—

(a)

it is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners, and

(b)

it is immaterial (except for Condition 2) whether or not on the conversion date the earner was entitled to the payment of a pension under the scheme.

24CActuarial equivalence

Regulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 24B.

24DSurvivors' benefits(1)

This section specifies the benefits mentioned in Condition 4 of section 24B.

(2)

The first benefit is that if the earner is a man married to a woman or a woman married to a woman in a relevant gender change case, and the earner dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—

(a)

beginning with 6th April 1978, and

(b)

ending with 5th April 1997.

(3)

The second benefit is that if the earner is a married woman (other than in a relevant gender change case), a man married to a man, or a civil partner, and the earner dies (whether before or after attaining normal pension age) leaving a widower , widow or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—

(a)

beginning with 6th April 1988, and

(b)

ending with 5th April 1997.

(4)

In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—

(a)

the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)

the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.

(5)

This section is subject to regulations under section 38A.

24EProcedural requirements(1)

This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 24B.

(2)

The employer in relation to the scheme must consent to the GMP conversion in advance.

(3)

The trustees must take all reasonable steps to—

(a)

consult the earner in advance, and

(b)

notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.

(4)

The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—

(a)

that the GMP conversion will occur or has occurred, and

(b)

that it affects the earner.

24FTransfer out(1)

Regulations may prescribe—

(a)

restrictions on the transfer of the earner's accrued rights under a GMP-converted scheme;

(b)

conditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme.

(2)

Section 20(2) and (5) shall apply to regulations under this section.

(3)

Where a member of a non-GMP-converted scheme makes an application under section 95(1), the trustees may with his consent adjust any guaranteed cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 24B.

24GPowers to amend schemes(1)

The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions in section 24B.

(2)

The subsisting rights provisions within the meaning of section 67 of the Pensions Act 1995 (c. 26) shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions in section 24B.

(3)

Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.

(4)

Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 24B.

(5)

In the application of section 24E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.

24HEnforcement of GMP conversion conditions(1)

If the Regulatory Authority thinks that the conditions of section 24B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—

(a)

in respect of a specified person or class of person,

(b)

to a specified extent, and

(c)

as from a specified time.

(2)

Where the Regulatory Authority makes an order under subsection (1) it may—

(a)

require the trustees of the scheme concerned to take specified steps;

(b)

declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.

(3)

An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.

(4)

If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 24B is not being complied with, or may not be complied with, the Regulatory Authority may by order—

(a)

prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and

(b)

require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.

(5)

Section 10 of the Pensions Act 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 24B in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G.

Discretionary requirements
25 Power for Board to impose conditions as to investments and resources.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

A salary related contracted-out scheme must, in relation to any earner’s service before the principal appointed day, comply with any requirements prescribed for the purpose of securing that—

(a)

the Inland Revenue are kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and

(b)

the resources of the scheme are brought to and are maintained at a level satisfactory to the Inland Revenue

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requirements for certification of occupational and personal money purchase schemes
25ARequirements for schemes with members with protected rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26 Persons who may establish scheme.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 Identification and valuation of protected rights.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27ARequirements in relation to giving effect to protected rights

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28 Ways of giving effect to protected rights.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28ARequirements for interim arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28BInformation about interim arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29 The pension and annuity requirements.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30 Securing of liability for protected rights.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31 Investment and resources of schemes.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

A scheme which was an appropriate scheme or a money purchase contracted-out scheme immediately before the abolition date must comply with such requirements as may be prescribed as regards the part—

(a)

of any payment that is made to the scheme by or on behalf of a member of the scheme;

(b)

of any income or capital gain arising from the investment of such a payment; or

(c)

of the value of rights under the scheme,

that may be used—

(i)

to defray the administrative expenses of the scheme;

(ii)

to pay commission; or

(iii)

in any other way which does not result in the provision of benefits for or in respect of members.

(3)

Subject to subsection (4)—

(a)

in the case of an occupational pension scheme, all minimum payments and payments under section 42A(3) and any payments made by the Inland Revenue under section 7 of the Social Security Act 1986, and

(b)

in the case of a personal pension scheme, all minimum contributions,

which are paid to a scheme in respect of one of its members must be applied so as to provide money purchase benefits for or in respect of that member, except so far as they are used—

(i)

to defray the administrative expenses of the scheme; or

(ii)

to pay commission.

(4)

If regulations are made under subsection (2), the payments mentioned in paragraph (a) of subsection (3) and the contributions mentioned in paragraph (b) of that subsection may be used in any way which the regulations permit, but not in any way not so permitted except to provide money purchase benefits for or in respect of the member.

(5)

Any minimum contributions required by reason of this section to be applied so as to provide money purchase benefits for or in respect of a member of a scheme must be so applied in the prescribed manner and within the prescribed period.

32 Suspension or forfeiture.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32ADischarge of protected rights on winding up: insurance policies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33 Tax requirements to prevail over requirements of section 31.

Nothing in section 31 shall be taken to prejudice any requirements with which a registered scheme must comply under Part 4 of the Finance Act 2004.

33AAppropriate schemes: “Blowing the whistle”

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cancellation, variation, surrender and refusal of certificates
34 Cancellation, variation, surrender and refusal of certificates.(1)

Regulations shall provide for the cancellation, variation or surrender of a contracting-out certificate, or the issue of a new certificate—

(a)

on any change of circumstances affecting the treatment of an employment as contracted-out employment; or

(b)

where the certificate was issued on or after the principal appointed day, if any employer of persons in the description of employment to which the scheme in question relates, or the actuary of the scheme, fails to provide HMRC, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 9(2B) are satisfied.

(2)

Regulations may enable the Inland Revenue to cancel or vary a contracting-out certificate where—

(a)

they have reason to suppose that any employment to which it relates ought not to be treated as contracted-out employment in accordance with the certificate; and

(b)

the employer does not show that it ought to be so treated.

(3)

Where by or by virtue of any provision of this Part the contracting-out of a scheme in relation to an employment depends on the satisfaction of a particular condition the continued contracting-out of the scheme ... shall be dependent on continued satisfaction of the condition; and if the condition ceases to be satisfied, that shall be a ground (without prejudice to any other) for the cancellation or variation of the contracting-out ... certificate.

(4)

A contracting-out certificate in respect of any employment may be withheld or cancelled by the Inland Revenue if they consider that there are circumstances which make it inexpedient that the employment should be or, as the case may be, continue to be, contracted-out employment by reference to the scheme, notwithstanding that the relevant scheme is one that they would otherwise treat as proper to be contracted-out in relation to all earners in that employment.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

Without prejudice to the previous provisions of this section, failure of a scheme to comply with any requirements prescribed by virtue of section 25(2) shall be a ground on which the Inland Revenue may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate.

(8)

Except in prescribed circumstances, no cancellation, variation or surrender of a contracting-out certificate ... shall have effect from a date earlier than that on which the cancellation, variation or surrender is made.

(9)

A reference in this section to a contracting-out certificate does not include a reference to a contracting-out certificate issued in respect of a money purchase contracted-out scheme.

35 Surrender and cancellation of contracting-out certificates: issue of further certificates.(1)

This section applies in any case where—

(a)

a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and

(b)

at any time before the end of the period of 12 months beginning with the date of the surrender or cancellation, that or any connected employer makes an election under section 11 in respect of any employment which was specified by virtue of section 7(2)(a) in the first certificate, with a view to the issue of a further contracting-out certificate.

(2)

This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme which would be specified in the further certificate if it were issued.

(3)

The Board shall not give effect to the election referred to in subsection (1) by issuing a further certificate unless they consider that, in all the circumstances of the case, it would be reasonable to do so.

(4)

Regulations may make such supplemental provision in relation to cases falling within this section as the Secretary of State considers necessary or expedient.

(5)

For the purposes of subsection (1)—

(a)

an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and

(b)

an employment (“the first employment”) which was specified by virtue of section 7(2)(a) in the first certificate,

shall be treated as one employment if, in the opinion of the Board—

(i)

they are substantially the same, however described; or

(ii)

the first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.

(6)

Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.

36 Surrender and cancellation of contracting-out certificates: cancellation of further certificates.(1)

This section applies in any case where—

(a)

a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;

(b)

a further contracting-out certificate (“the further certificate”) has been issued, after the surrender or cancellation of the first certificate but before the end of the period of 12 months beginning with the date of the surrender or cancellation, in respect of any employment which was specified by virtue of section 7(2)(a) in the first certificate; and

(c)

the Board have formed the opinion that had they been aware of all the circumstances of the case at the time when the further certificate was issued they would have been prevented by section 35(3) from issuing it.

(2)

This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme specified in the further certificate.

(3)

The Board may, before the end of the period of 12 months beginning with the date on which the further certificate was issued, cancel that certificate.

(4)

Where a contracting-out certificate is cancelled under subsection (3) the provisions of this Act and of any regulations and orders made under it shall have effect as if the certificate had never been issued.

(5)

Regulations may make such supplemental provision in relation to cases falling within this section as the Secretary of State considers necessary or expedient.

(6)

Without prejudice to subsection (5), regulations may make provision, in relation to any case in which the Board have cancelled a contracting-out certificate under subsection (3), preventing the recovery by the employer concerned (whether by deduction from emoluments or otherwise) of such arrears which he is required to pay to the Secretary of State in respect of an earner’s liability under section 6(3) of the Social Security Contributions and Benefits Act 1992 as may be prescribed.

(7)

For the purposes of subsection (1)—

(a)

an employment (“the second employment”) in respect of which a further contracting-out certificate of the kind referred to in subsection (1)(b) has been issued; and

(b)

an employment (“the first employment”) which was specified by virtue of section 7(2)(a) in the first certificate,

shall be treated as one employment if, in the opinion of the Board—

(i)

they are substantially the same, however described; or

(ii)

the first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.

Alteration of scheme rules after certification
37 Alteration of rules of contracted-out schemes.(1)

Except in prescribed circumstances, the rules of a salary related contracted-out scheme cannot be altered unless the alteration is of a prescribed description.

(2)

Regulations made by virtue of subsection (1) may operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.

(3)

References in this section to a salary related contracted-out scheme include a scheme which has ceased to be contracted-out so long as any person is entitled to receive, or has accrued rights to, any benefits under the scheme attributable to a period when the scheme was contracted-out.

(4)

The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person so entitled by virtue of being the widower or surviving civil partner of an earner only in such cases as may be prescribed.

The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person who is so entitled by virtue of a qualifying relationship only in such cases as may be prescribed.

(5)

For that purpose a person is entitled to receive benefits by virtue of a qualifying relationship if the person is so entitled by virtue of being—

(a)

the widower of a female earner;

(b)

the widower of a male earner;

(c)

the widow of a female earner, except where it is a relevant gender change case; or

(d)

the survivor of a civil partnership with an earner.

(6)

In relation to a widow of a female earner, the reference in subsection (5)(c) to a relevant gender change case is a reference to a case where—

(a)

the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)

the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.

(7)

This section is subject to regulations under section 38A.

38 Alteration of rules of appropriate schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General regulations as to administration of Part III
38ARegulations about relevant gender change cases(1)

The Secretary of State may, by regulations, make provision for—

(a)

section 17,

(b)

section 24D, or

(c)

section 37,

to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.

(2)

Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—

(a)

one or both of the members of married same sex couples, or

(b)

the survivors of such couples.

(3)

The Secretary of State may, by regulations, make further provision about cases where (because of regulations under subsection (1))—

(a)

section 17,

(b)

section 24D, or

(c)

section 37,

does not have its special effect in relevant gender change cases.

(4)

Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.

(5)

Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—

(a)

the gender or sex of a person, or

(b)

the change of gender or sex of a person,

including any enactment that concerns requests for, or disclosure of, such information.

(6)

In this section, in relation to section 17, 24D or 37—

(a)

relevant gender change case” has the same meaning as in that section;

(b)

special effect” means the effect which the section has (if regulations under subsection (1) of this section are ignored) in relation to relevant gender change cases, insofar as that effect is different from the section's ordinary effect;

(c)

ordinary effect” means the effect which the section has in relation to same sex married couples in cases that are not relevant gender change cases.

39 General power to make regulations.

Schedule 2 shall have effect for enabling regulations to be made in relation to the operation and administration of this Part, and Part I of that Schedule has effect as respects occupational pension schemes ...

Chapter II Reduction in state scheme contributions and Social Security benefits for members of certified schemes Preliminary
40 Scope of Chapter II.

This Chapter has effect for the purpose—

(a)

of reducing the rates at which certain national insurance contributions are payable by or in respect of earners whose employment is contracted-out by reference to contracted-out occupational pension schemes;

(b)

of providing for contributions to be paid by the Inland Revenue in respect of earners who are members of money purchase contracted-out schemes and members of appropriate personal pension schemes; and

(c)

of making provision concerning the payment of certain social security benefits payable in respect of members and former members of such schemes.

Reduced rates of contributions for members of salary related contracted-out schemes
41Reduced rates of Class 1 contributions(1)

Subsections (1A) to (1E) apply where—

(a)

the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and

(b)

the earner’s service in the employment is service which qualifies him for a pension provided by a salary related contracted-out scheme;

and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

(1ZA)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A)

The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4) in respect of the earnings shall be reduced by an amount equal to 1.4 per cent of the relevant part of the earnings (“Amount R1”).

(1B)

The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3.4 per cent of the relevant part of the earnings (“Amount R2”).

(1C)

The aggregate of Amounts R1 and R2 shall be set off—

(a)

first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and

(b)

then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—

(i)

paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii)

in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.

(1D)

If—

(a)

any balance remains, and

(b)

the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.

But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(1E)

If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.

(2)

Where—

(a)

an earner has ceased to be employed in an employment; and

(b)

earnings are paid to him or for his benefit within the period of 6 weeks, or such other period as may be prescribed, from the day on which he so ceased,

that employment shall be treated for the purposes of subsection (1) as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.

(3)

This section shall not affect the amount of any primary Class 1 contribution which is payable at a reduced rate by virtue of regulations under section 19(4) of the Social Security Contributions and Benefits Act 1992 (reduced rates for married women and widows).

42 Review and alteration of rates of contributions applicable under s. 41.(1)

The Secretary of State may from time to time, and shall when required by subsection (2), lay before each House of Parliament—

(a)

a report by the Government Actuary or the Deputy Government Actuary on—

(i)

the percentages for the time being applying under section 41(1A) and (1B), and

(ii)

any changes since the preparation of the last report under this paragraph in the factors in his opinion affecting the cost of providing benefits of an actuarial value equivalent to that of the benefits (or parts of benefits) which, in accordance with section 48A below and Schedules 4A and 4B to the Social Security Contributions and Benefits Act 1992, are foregone by or in respect of members of salary related contracted-out schemes

(b)

a report by the Secretary of State stating whether he considers that, in view of the report of the Government Actuary or the Deputy Government Actuary, there should be an alteration in either or both of those percentages and, if so, what alteration is in his opinion required.

(2)

The Secretary of State shall lay such reports at intervals of not more than five years.

(3)

If in a report under subsection (1)(b) the Secretary of State states that he considers that there should be an alteration in either or both of the percentages mentioned in section 41(1A) and (1B), he shall prepare and lay before each House of Parliament with the report the draft of an order making that alteration; and if the draft is approved by resolution of each House the Secretary of State shall make the order in the form of the draft.

(4)

An order under subsection (3) shall have effect from the beginning of such tax year as may be specified in the order, but not a tax year earlier than the second after that in which the order is made.

(5)

No alteration of those percentages shall introduce any distinction on grounds of age or sex.

(6)

A draft of an order making alterations in either or both of those percentages may contain consequential provisions altering any percentage for the time being specified in the definition of “the percentage for contributing earners” or “the percentage for non-contributing earners” in paragraph 2(5) of Schedule 4 as that percentage applies in relation to earnings paid or payable on or after the day as from which the order is to have effect.

(7)

Until paragraph 60(4) of Schedule 4 to the Pensions Act 2007 comes into force, subsection (6) has effect as if the reference to the definition of “the percentage for contributing earners” or “the percentage for non-contributing earners” were a reference to paragraph (a) of either of those definitions.

Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes
42AReduced rates of Class 1 contributions, and rebates(1)

Subsections (2) to (2D) and (3) apply where—

(a)

the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and

(b)

the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme;

and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

(2)

The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).

(2A)

The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).

(2B)

The aggregate of Amounts R1 and R2 shall be set off—

(a)

first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

(b)

then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—

(i)

paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii)

in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.

(2C)

If—

(a)

any balance remains, and

(b)

the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.

But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(2D)

If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.

(3)

Subject to subsection (5A), the Inland Revenue shall except in prescribed circumstances or in respect of prescribed periods pay in respect of that earner and that tax week to the trustees or managers of the scheme or, in prescribed circumstances, to a prescribed person the amount by which—

(a)

the appropriate age-related percentage of that part of those earnings,

exceeds

(b)

the appropriate flat-rate percentage of that part of those earnings.

(4)

Regulations may make provision—

(a)

as to the manner in which and time at which or period within which payments under subsection (3) are to be made,

(b)

for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,

(c)

for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.

(5)

If the Inland Revenue pay an amount under subsection (3) which they are not required to pay or is not required to pay to the person to whom, or in respect of whom, he pays it, he may recover it from any person to whom, or in respect of whom, he paid it.

(5A)

Where—

(a)

a payment under subsection (3) is due in respect of an earner, and

(b)

apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,

HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

(6)

Where—

(a)

an earner has ceased to be employed in an employment, and

(b)

earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,

that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.

(7)

Subsection (3) of section 41 applies for the purposes of this section as it applies for the purposes of that.

(8)

For the purposes of this section “the appropriate age-related percentage” and “the appropriate flat-rate percentage”, in relation to a tax year beginning before the abolition date, are the percentages specified as such for that tax year in an order made under section 42B (as it had effect prior to that date).

42BDetermination and alteration of rates of contributions, and rebates, applicable under section 42A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minimum contributions: members of appropriate personal pension schemes
43 Payment of minimum contributions to personal pension schemes.(1)

Subject to the following provisions of this Part, the Inland Revenue shall, except in such circumstances or in respect of such periods as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—

(a)

is over the age of 16 but has not attained pensionable age;

(b)

is not a married woman or widow who has made an election which is still operative that so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4) shall be a liability to contribute at a reduced rate; and

(c)

is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.

(2)

Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the trustees or managers of the earner’s chosen scheme.

(3)

In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.

(4)

Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the Inland Revenue are required to pay minimum contributions, the duty of the Inland Revenue to pay them shall cease as from a date determined in accordance with regulations.

(5)

If the Inland Revenue pay an amount by way of minimum contributions which they are not required to pay, they may recover it—

(a)

from the person to whom they paid it, or

(b)

from any person in respect of whom they paid it.

(6)

If the Inland Revenue pay in respect of an earner an amount by way of minimum contributions which they are required to pay, but do not pay it to the trustees or managers of the earner’s chosen scheme, they may recover it from the person to whom they paid it or from the earner.

(6A)

Where—

(a)

a payment under subsection (1) is due in respect of an earner, and

(b)

apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,

HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

(7)

In this section “the earner's chosen scheme” means the scheme which was immediately before the abolition date the earner's chosen scheme in accordance with section 44 (as it had effect prior to that date).

44 Earner’s chosen scheme.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45 Amount of minimum contributions.(1)

In relation to any tax week falling within a period for which the Inland Revenue are required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if he is paid otherwise than weekly).

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Regulations may make provision—

(a)

for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;

(b)

for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;

(c)

for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;

(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a prescribed period ... ;

(f)

as to the manner in which and time at which or period within which minimum contributions are to be made.

(4)

For the purposes of this section “the appropriate age-related percentage”, in relation to a tax year beginning before the abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 45A (as it had effect prior to that date).

45ADetermination and alteration of rates of minimum contributions under section 45

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45BMoney purchase and personal pension schemes: verification of ages(1)

Regulations may make provision for the manner in which an earner’s age is to be verified in determining the appropriate age-related percentages for the purposes of sections 42A and 45(1).

(2)

Information held by the Secretary of State or the Inland Revenue as to the age of any individual may, whether or not it was obtained in pursuance of regulations under subsection (1), be disclosed by the Secretary of State or the Inland Revenue

(a)

to the trustees or managers of a money purchase contracted-out scheme or an appropriate personal pension scheme, and

(b)

to such other persons as may be prescribed,

in connection with the making of payments under section 42A(3) or the payment of minimum contributions.

Effect of entitlement to guaranteed minimum pensions on payment of social security benefits
46 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.(1)

Where for any period a person is entitled both—

(a)

to a Category A or Category B retirement pension, a widowed mother’s allowance , a widowed parent’s allowance or a widow’s pension under the Social Security Contributions and Benefits Act 1992; and

(b)

to one or more guaranteed minimum pensions,

the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—

(i)

to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day, or

(ii)

to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),

whichever is the less.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions; and

(b)

he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits Act 1992,

for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.

(4)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits Act 1992; and

(c)

the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—

(3)

In subsection (2) above “the relevant amount” means an amount equal to the aggregate of—

(a)

the additional pension; and

(b)

the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,

reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 46(1) of the Pension Schemes Act 1993.

.

(5)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits Act 1992; and

(c)

the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,

for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.

(6)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled—

(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

to a Category A retirement pension under section 44 of that Act; or

(iii)

to a Category B retirement pension under section 48A , 48B or 48BB of that Act; and

(c)

the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—

(3)

In this paragraph “the relevant amount” means an amount equal to the aggregate of—

(a)

the additional pension; and

(b)

the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,

reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 46(1) of the Pension Schemes Act 1993.

.

(7)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled to any of the pensions under the Social Security Contributions and Benefits Act 1992 mentioned in subsection (6)(b); and

(c)

the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.

(8)

In this section “the relevant amount” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);

and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 15(1).

(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46ARetirement in tax year after 5th April 2020(1)

Subsection (2) applies where—

(a)

for any period a person is entitled to a Category A or Category B retirement pension, or a widowed parent's allowance, under the 1992 Act (“the benefit”),

(b)

the person is entitled to one or more guaranteed minimum pensions for that period, and

(c)

the weekly rate of the additional pension in the benefit is determined under section 45(2A) of the 1992 Act (retirement in tax year after 5th April 2020).

(2)

The weekly rate of the benefit shall, for the period mentioned in subsection (1)(a), be reduced by an amount calculated in accordance with regulations.

(3)

Regulations under subsection (2) must provide for the amount of the reduction to be calculated in such a way that it does not exceed such part of the weekly rate of the additional pension in the benefit as is attributable to earnings factors for tax years ending before the principal appointed day.

(4)

The effect of the reductions made under subsection (2) in relation to any person must be actuarially equivalent to the effect of the reductions that, but for section 46(1A), would be made under section 46(1) in relation to that person.

(5)

The Secretary of State must require the Government Actuary or Deputy Government Actuary (“the Actuary”) to prepare a report on how actuarial equivalence should be determined for the purposes of this section.

(6)

In preparing the report the Actuary must consult such persons as appear to the Actuary to be appropriate.

(7)

The Secretary of State must lay the report before Parliament.

(8)

Having considered the report, the Secretary of State must by regulations make provision for determining actuarial equivalence for the purposes of this section.

(9)

If any recommendation in the report is not followed in the regulations, the Secretary of State must prepare and lay before Parliament a report explaining why.

(10)

In this section “the 1992 Act” means the Social Security Contributions and Benefits Act 1992.

47 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 46.(1)

The reference in section 46(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower , surviving same sex spouse or surviving civil partner of an earner in any case where he is entitled to a benefit other than a widowed parent’s allowance ... only if—

(a)

he is also entitled to a Category B retirement pension by virtue of the earner’s contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits Act 1992); or

(b)

he is also entitled to a Category A retirement pension by virtue of section 41(5) of that Act.

(2)

For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a)

if its commencement had not been postponed, as mentioned in section 13(4); or

(b)

if there had not been made a transfer payment or transfer under regulations made by virtue of section 20 as a result of which—

(i)

he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and

(ii)

he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.

(3)

Where—

(a)

guaranteed minimum pensions provided for a member or the member’s widow, widower or surviving civil partner under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 19; and

(b)

either—

(i)

the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or

(ii)

it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and

(c)

any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and

(d)

the combined proceeds of—

(i)

any relevant policies and annuity contracts, and

(ii)

any cash sums paid or alternative arrangements made under the Financial Services Compensation Scheme,

are inadequate to provide the whole of the amount secured,

the member and the member’s widow, widower or surviving civil partner shall be treated for the purposes of section 46 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s widow's, widower’s or surviving civil partner's guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).

(4)

A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 19 applies.

(5)

For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a)

if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 21(1); or

(b)

if that pension had not been forfeited under provisions included in a scheme by virtue of section 21(2).

(6)

For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for section 14(2A) and any reduction under section 15A.

(7)

For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under section 342A of the Insolvency Act 1986 (recovery of excessive pension contributions) or under section 36A of the Bankruptcy (Scotland) Act 1985.

(8)

For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.

(9)

For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rules.

(10)

Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 16(1) after the transfer.

(11)

In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.

48 Reduced benefits where minimum payments or minimum contributions paid.(1)

Subject to subsection (3), this subsection applies where for any period—

(a)

minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or

(b)

minimum contributions have been paid in respect of an earner under section 43.

(2)

Where subsection (1) applies then, for the purposes of section 46—

(a)

the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in prescribed circumstances ... any widow, widower or surviving civil partner of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;

and where subsection (1)(b) applies paragraphs (a) to (c) of this subsection apply also for the purposes of section 47(2) of the Social Security Contributions and Benefits Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.

(3)

Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.

(4)

The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.

Effect of reduced contributions and rebates on social security benefits
48AAdditional pension and other benefits(1)

In relation to any tax week where—

(a)

the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week is reduced under section 41 or, in the case of a week falling before the abolition date, under section 42A (as it then had effect), or

(b)

in the case of a week falling before the abolition date, an amount is paid under section 45(1) (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,

section 44(6) of the Social Security Contributions and Benefits Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no such primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).

(2)

Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Secretary of State may make a determination reducing or eliminating the application of subsection (1).

(3)

Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 2.

(4)

Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits Act 1992) but to the extent only that the amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).

(5)

In relation to earners where, by virtue of subsection (1), section 44(6) of the Social Security Contributions and Benefits Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) or (5A) of that Act.

Women, married women and widows
49Women, married women and widows.

The Secretary of State may make regulations modifying, in such manner as he thinks proper—

(a)

this Chapter in its application to women born on or after 6th April 1950, and

(b)

sections 41, 42, 46(1), 47(2) and (5) and 48, in their application to women who are or have been married

Chapter III Termination of contracted-out or appropriate scheme status: state scheme premiums Approval of arrangements for schemes ceasing to be certified
50 Powers of Inland Revenue to approve arrangements for scheme ceasing to be certified.(1)

In the case of an occupational pension scheme ... which is or has been certified as a salary related contracted-out scheme, the Inland Revenue may, for the event of, or in connection with, its ceasing to be such a scheme, approve any arrangements made or to be made in relation to the scheme, or for its purposes, for the preservation or transfer—

(a)

of earners’ accrued rights to guaranteed minimum pensions under the scheme or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day; and

(b)

of the liability for the payment of such pensions in respect of persons who have then become entitled to receive them.

(1A)

The power of the Inland Revenue to approve arrangements under this section—

(a)

includes power to approve arrangements subject to conditions, and

(b)

may be exercised either generally or in relation to a particular scheme.

(1B)

Arrangements may not be approved under this section unless any prescribed conditions are met

(2)

If the scheme ceases to be a salary related contracted-out scheme (whether by being wound up or otherwise) and the Inland Revenue either—

(a)

have withdrawn their approval of previously approved arrangements relating to it; or

(b)

have declined to approve arrangements relating to it,

the Inland Revenue may issue a certificate to that effect.

(3)

A certificate issued under subsection (2)(a) or (b) shall be cancelled by the Inland Revenue if they subsequently approve the arrangements.

(4)

Regulations may provide that where the Inland Revenue have approved arrangements under subsection (1) in respect of an occupational pension scheme ... any provision of this Part (other than sections 18, 19, 31 and 33 and 43 and 45) or Chapter III of Part IV or Chapter II of Part V shall have effect subject to such modifications as may be specified in the regulations.

(5)

Any such regulations shall have effect in relation to arrangements whenever approved, unless they provide that they are only to have effect in relation to arrangements approved after they come into force.

(6)

It is hereby declared that an approval of arrangements relating to an occupational pension scheme to which subsection (1) applies may be withdrawn at any time, notwithstanding that the scheme has been wound up.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

51 Calculation of guaranteed minimum pensions preserved under approved arrangements.(1)

This section applies where—

(a)

an earner’s guaranteed minimum pension rights or accrued rights to guaranteed minimum pensions under a scheme satisfy prescribed conditions, and

(b)

one or more of the five tax years ending with the tax year in which the scheme ceases to be contracted-out is a relevant year in relation to the earner.

(2)

Where this section applies then, except in such circumstances as may be prescribed, section 16(1) shall have effect, subject to the following provisions, that is to say—

(a)

any earnings factor shall be taken to be that factor as increased by the last order under section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992 to come into force before those five tax years; and

(b)

any relevant earnings factors derived from contributions or earnings in respect of any year (“the relevant contributions year”) shall be treated as increased by 12 per cent. compound for each of those five tax years, other than any of those years which—

(i)

constitutes or begins before the relevant contributions year, or

(ii)

begins after the final relevant year in relation to the earner.

(3)

Subsection (2) shall not apply in any case where its application would result in the amount of the guaranteed minimum being greater than it would have been apart from that subsection.

(4)

Regulations may provide that subsections (1) to (3) shall have effect with prescribed modifications in relation to a scheme which, immediately before it ceased to be contracted-out, contained provisions authorised by section 16(2).

(5)

In this section “relevant year” and “final relevant year” have the same meanings as in section 16.

Supervision of formerly certified schemes
52 Supervision of schemes which have ceased to be certified.(1)

Section 53 shall apply for the purpose of making provision for securing the continued supervision of salary related occupational pension schemes as respects which subsection (2) applies ...

(2)

This subsection applies as respects any salary related occupational pension scheme, other than a public service pension scheme, where—

(a)

the scheme has ceased to be a contracted-out scheme, and

(b)

any persons remain who fall within any of the following categories.

(2A)

Those categories are—

(a)

any persons entitled to receive, or having accrued rights to—

(i)

guaranteed minimum pensions, or

(ii)

pensions under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out,

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

53 Supervision: former contracted-out schemes.(1)

The Inland Revenue may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the Inland Revenue may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.

(1A)

An appeal on a point of law shall lie to the High Court or, in Scotland, the Court of Session from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.

(1B)

A direction under subsection (1) shall be enforceable—

(a)

in England and Wales, in the county court as if it were an order of that court, and

(b)

in Scotland, by the sheriff, as if it were an order of the sheriff and whether or not the sheriff could himself have given such an order

(1C)

But where a direction under subsection (1) conflicts with a freezing order made by the Regulatory Authority under section 23 of the Pensions Act 2004 in relation to the scheme then, during the period for which the freezing order has effect, the direction to the extent that it conflicts with the freezing order—

(a)

is not binding as described in subsection (1), and

(b)

is not enforceable as described in subsection (1B).

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

If a certificate has been issued under subsection (2) of section 50 and has not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 52(2A)(a) ... must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the Inland Revenue may allow.

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54 Supervision: former appropriate personal pension schemes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

State scheme premiums
55 Payment of state scheme premiums on termination of certified status.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Where—

(a)

an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme ... ,

(b)

paragraph (a) ceases to apply, by reason of any of the following circumstances, before the earner attains the scheme’s normal pension age or (if earlier) the end of the tax year preceding that in which the earner attains pensionable age, and

(c)

the earner has served for less than two years in the employment,

the prescribed person shall, if subsection (2B) applies, pay and otherwise may elect to pay a premium under this subsection (referred to in this Act as a “contributions equivalent premium”).

(2A)

The circumstances referred to in subsection (2) are that—

(a)

the earner’s service in the employment ceases otherwise than on the earner’s death,

(b)

the earner ceases to be a member of the scheme otherwise than on the earner’s death,

(c)

the earner’s service in the employment ceases on the earner’s death and the earner dies leaving a widow, widower or surviving civil partner,

(d)

the scheme is wound up,

(e)

the scheme ceases to be a contracted-out occupational pension scheme;

...

(2B)

Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.

(2C)

Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56 Provisions supplementary to s. 55.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

A premium under section 55 shall be paid by the prescribed person to the Inland Revenue within the prescribed period ...

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Where under the rules of the scheme, transfer credits have been allowed—

(a)

in respect of the earner’s rights under another scheme, or

(b)

in respect of the earner by reference to the payment of a cash transfer sum (within the meaning of Chapter 5 of Part 4) to the trustees or managers of the scheme by the trustees or managers of another occupational pension scheme,

the reference in section 55(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

Subject to regulations under paragraph 1 of Schedule 2, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 55(2A) as ceasing immediately before the death

(7)

Where a premium under section 55 is payable by the Board of the Pension Protection Fund by virtue of a transfer under section 161 of the Pensions Act 2004 (effect of the Board assuming responsibility for an occupational pension scheme), then, subject to subsection (8), sections 55 to 68 apply with such modifications as may be prescribed in relation to that premium.

(8)

A premium under section 55 in respect of an earner ceases to be payable if—

(a)

the liability to pay the premium is transferred to the Board of the Pension Protection Fund by virtue of section 161 of the Pensions Act 2004, and

(b)

prescribed requirements are met.

57 Elections to pay contributions equivalent premiums.(1)

An election under section 55(2) must be made within the prescribed period and in the prescribed manner.

(2)

Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.

(3)

In subsection (2) “relevant service” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.

(4)

If the Inland Revenue consider that the prescribed person is contravening subsection (2), they may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.

58 Amount of premiums payable under s. 55.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—

(a)

the amount of every reduction made under section 41 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and

(b)

the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 41.

(4A)

The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 41(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

Section 56(4) applies for the purposes of subsection (4) as it applies for the purposes of section 55(2).

59 Alternative basis for revaluation of earnings factors for calculation of certain premiums.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60 Effect of payment of premiums on rights.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Payment of a contributions equivalent premium in the circumstances mentioned in section 55(2A)(a) and (b), (d) and (e) shall extinguish the earner’s accrued rights to guaranteed minimum pensions under the relevant scheme or (in relation to service on or after the principal appointed day) rights to pensions under the scheme so far as attributable to the amount of the premium.

(5)

Payment of a contributions equivalent premium in the circumstances mentioned in section 55(2A)(c) shall extinguish any such accrued rights in respect of the earner’s widow, widower or surviving civil partner.

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61 Deduction of contributions equivalent premium from refund of scheme contributions.(1)

This section applies where—

(a)

an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment, and

(b)

he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him towards the provision of benefits under the scheme by reference to which that employment was contracted-out; and

(c)

a contributions equivalent premium falls to be paid by any person in respect of him.

(2)

Where this section applies, then, subject to the following provisions of this section, the person by whom the premium falls to be paid shall be entitled on paying it to recover an amount equal to so much of the premium as is attributable to any actual reductions of primary Class 1 contributions (and on paying any part of it to recover a proportionate part of that amount) from the person liable for the refund.

(3)

The amount recoverable under this section shall not exceed the amount of the refund or so much of it as has not been made.

(4)

Where the period taken into account in arriving at the amount mentioned in subsection (2) does not coincide with that in respect of which the refund is to be made, the sum recoverable under this section shall be determined by reference to so much of that amount and of the refund as are referable to the same period.

(5)

Where the refund—

(a)

is made in respect of more than one period of service, and one or more of those periods is a period of previous linked qualifying service; and

(b)

includes any amount paid under a contracted-out scheme in relation to that service on or in connection with a transfer of accrued rights to another scheme,

the amount which may be recovered under this section shall be increased by such amount as may be prescribed.

(6)

Where the person liable for the premium is himself liable for the refund, he shall be entitled to retain out of the refund the amount which he could recover under this section from another person liable for the refund.

(7)

The amount of the refund shall be reduced by the amount recovered or retained under this section; and provision shall be made by regulations for requiring the making of refunds to be delayed for the purpose of enabling any right of recovery or retainer conferred by this section to be exercised, notwithstanding anything in any enactment relating to the making of the refund.

(8)

Where—

(a)

an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment

(b)

he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him under the scheme by reference to which that employment was contracted-out in relation to any previous contracted-out employment of his, being payments towards the provision of benefits under that scheme;

(c)

a contributions equivalent premium falls to be paid in respect of him; and

(d)

the period taken into account in arriving at the amount mentioned in subsection (2) includes the period of the previous contracted-out employment,

then the person liable for that premium shall have the like right of recovery from that refund (so far as the premium is not recoverable or retainable out of a refund in respect of a later employment) as a person has under this section where the refund relates to service in the employment on the cessation of which the premium falls to be paid (and subsection (7) shall apply accordingly).

(9)

This section shall apply in relation to such a refund as is referred to in subsection (1)(b) which becomes payable after the cessation of an earner’s service in contracted-out employment as it applies to such a refund becoming payable on the cessation of an earner’s service in such employment.

(9A)

Where under section 101AH the trustees or managers of an occupational pension scheme may pay a contribution refund to a member of the scheme, the member is to be treated for the purposes of this section as being entitled to the contribution refund.

(10)

Where the earner (or, by virtue of a connection with him, any other person) becomes entitled to any payment in lieu of benefit, this section shall apply in relation to the payment as if it were such a refund as is referred to in subsection (1)(b).

(11)

For the purposes of subsection (10), a payment in lieu of benefit is any payment falling to be made to or for the benefit of, or in respect of, a person by virtue of his being or having been a member of an occupational pension scheme, being a payment which either—

(a)

is made or to be made otherwise than out of the resources of the scheme; or

(b)

is made or to be made out of those resources but by way of distribution on a winding up; or

(c)

falls within such other description of payments as may be prescribed for the purposes of that subsection.

62 No recovery of state scheme premiums from earners etc.(1)

Notwithstanding any contract to the contrary, a person shall not be entitled—

(a)

to recover any part of a contributions equivalent premium from any earner in respect of whom it is payable; or

(b)

except in accordance with section 61, to recover or retain any part of such a premium out of any money payable to or for the benefit of the earner or any other person.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63 Further provisions concerning calculations relating to premiums.(1)

The following amounts shall be certified by the Inland Revenue

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the sum of the amounts specified in section 58(4);

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the amount mentioned in section 61(2).

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

If the Inland Revenue

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

are satisfied that records of earnings relevant for determining the amount mentioned in section 58(4) have not been maintained or retained or are otherwise unobtainable,

then they may for that purpose—

(i)

compute, in such manner as they think fit, an amount which shall be regarded as the amount of those earnings; or

(ii)

take their amount to be such sum as he may specify in the particular case,

...

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

For the purposes of subsection (1) the Inland Revenue may make such adjustments as they think necessary for avoiding fractional amounts.

64 Actuarial tables for purposes of calculations relating to premiums.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

65 Inclusion of former and future earners for some purposes of this Chapter.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

66 Power to apply certain provisions to widowers.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

67 Non-payment of contributions equivalent premiums.(1)

If a person fails to pay any contributions equivalent premium which is payable by him at or within the time prescribed for the purpose, he shall be liable on summary conviction to a fine of not more than level 3 on the standard scale.

(2)

Where—

(a)

a person is convicted of the offence under subsection (1) of failing to pay a premium, and

(b)

the premium remains unpaid at the date of the conviction,

he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.

(3)

Subject to subsection (4), where a person is convicted of an offence mentioned in subsection (2), evidence may be given of any previous failure by him to pay contributions equivalent premiums within the time prescribed for the purpose; and in that subsection “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.

(4)

Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him.

68 Unpaid premiums: supplementary.(1)

Where in England and Wales a person charged with an offence to which section 67(2) applies is convicted of that offence in his absence under section 12(5) of the Magistrates’ Courts Act 1980, then if—

(a)

it is proved to the satisfaction of the court, on oath or in the manner prescribed by rules under section 144 of that Act, that notice under section 67(4) has been duly served specifying the other premiums in respect of which the prosecutor intends to give evidence; and

(b)

the designated officer for the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other premiums so specified or any of them,

section 67(3) and (4) shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.

(2)

In England and Wales where—

(a)

a person is convicted of an offence to which section 67(2) applies; and

(b)

an order is made under section 12 of the Powers of Criminal Courts (Sentencing) Act 2000 discharging him absolutely or conditionally,

subsection (1) and section 67(2) to (4) shall apply as if it were a conviction for all purposes.

(3)

In Scotland where—

(a)

a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence; and

(b)

an order is made under the Criminal Procedure (Scotland) Act 1975 discharging the offender absolutely or placing him on probation,

section 67(2) to (4) shall apply as if—

(i)

the conviction on indictment were a conviction for all purposes; or

(ii)

(as the case may be) the making of the order by the court of summary jurisdiction were a conviction.

(4)

In England or Wales any sum which a person is liable to pay under subsection (1) or section 67(2) to (4) shall be recoverable from him as a penalty.

(5)

Contributions equivalent premiums recovered by the Inland Revenue under those provisions shall be treated for all purposes as premiums paid to the Inland Revenue in respect of the person in respect of whom they were originally payable.

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<timeInterval start="#date-2014-12-10" end="#date-2015-11-16" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
<TLCLocation eId="extent-e+w+s" href="" showAs="E+W+S"/>
<TLCLocation eId="extent-e+w" href="" showAs="E+W"/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-36c0be76be1b6fd5cec0810cc40b7b90" marker="I1">
<p>
Ss. 1-187 in force at 7.2.1994 by
<ref eId="cxd5wr0p3-00008" href="http://www.legislation.gov.uk/id/uksi/1994/86">S.I. 1994/86</ref>
,
<ref eId="cxd5wr0p3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/86/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1764d6637d6b6984c3a386b2b5d1d829" marker="F1">
<p>
Words in
<ref eId="cqkximpt4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7">s. 7</ref>
sidenote repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkximpt4-00008" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkximpt4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkximpt4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkximpt4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkximpt4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/2/6">Sch. 4 para. 2(6)</ref>
,
<ref eId="cqkximpt4-00013" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkximpt4-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkximpt4-00015" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkximpt4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d2c7be531f47ed2f6108fb26afc9455d" marker="F2">
<p>
<ref eId="cqkrb1zd4-01794" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/1">S. 7(1)</ref>
<ref eId="cqkrb1zd4-01795" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/1A">(1A)</ref>
substituted for
<ref eId="cqkrb1zd4-01796" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/1">s. 7(1)</ref>
(26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01797" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01798" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01799" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01800" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01801" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/2/2">Sch. 4 para. 2(2)</ref>
(with
<ref eId="cqkrb1zd4-01802" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01803" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01804" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e669ce551457cfc030ca1ed108718709" marker="F3">
<p>
S. 7(2A)(2B) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-02859" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-02860" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/136/1">ss. 136(1)</ref>
,
<ref eId="c526jw244-02861" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-02862" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(5)(a)(7), Sch. Pt. 5
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4a6699a4fde6894cb71fc94eed3f61dd" marker="F4">
<p>
<rref eId="cqkximpt4-00075" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/4" upTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/6">S. 7(4)-(6)</rref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkximpt4-00076" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkximpt4-00077" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkximpt4-00078" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkximpt4-00079" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkximpt4-00080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/2/3">Sch. 4 para. 2(3)</ref>
,
<ref eId="cqkximpt4-00081" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkximpt4-00082" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkximpt4-00083" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkximpt4-00084" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6500780c135657ff8ac8d01b36bba8d0" marker="F5">
<p>
Words in
<ref eId="cqkximpt4-00060" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/7">s. 7(7)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkximpt4-00061" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkximpt4-00062" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkximpt4-00063" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkximpt4-00064" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkximpt4-00065" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/2/4">Sch. 4 para. 2(4)</ref>
,
<ref eId="cqkximpt4-00066" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkximpt4-00067" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkximpt4-00068" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkximpt4-00069" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7241482a62e8e2a4f26997b5e4a12f59" marker="F6">
<p>
<ref eId="cqkrb1zd4-01004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/7/8">S. 7(8)</ref>
inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01005" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/2/5">Sch. 4 para. 2(5)</ref>
(with
<ref eId="cqkrb1zd4-01010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01011" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0c6a37cf12859ec95d1f4c525ce9e934" marker="F7">
<p>
Words in
<ref eId="cqkrb1zd4-01021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/1">s. 8(1)</ref>
substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01022" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01025" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01026" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/3/2">Sch. 4 para. 3(2)</ref>
(with
<ref eId="cqkrb1zd4-01027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01028" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01029" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-55201c0cc7390752ea3ec25505f8067a" marker="F8">
<p>
Words in s. 8(1)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00189" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00190" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00191" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/34/a">Sch. 1 para. 34(a)</ref>
;
<ref eId="c668i5s84-00192" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00193" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00194" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00195" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00192">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8477a415e3c9f43a06444479f530830f" marker="F9">
<p>
<ref eId="cqkrb1zd4-01038" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/1A">S. 8(1A)</ref>
inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01039" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01041" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01043" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/3/3">Sch. 4 para. 3(3)</ref>
(with
<ref eId="cqkrb1zd4-01044" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01045" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01046" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ef8b079e17a1e0987d3e19fd4d4f559b" marker="F10">
<p>
Words in
<ref eId="cp3r9ctq4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/2">s. 8(2)</ref>
substituted (5.12.2005) by
<ref eId="cp3r9ctq4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3r9ctq4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3r9ctq4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/1">Sch. 1 para. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1d20f02abccb51929b79bb86e090dd08" marker="F11">
<p>
Words in
<ref eId="ccd8e220230109113745557Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/2">s. 8(2)</ref>
inserted (13.3.2014) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e820230109113745557Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1120230109113745557Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/19">Sch. 4 para. 19</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1820230109113745557Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/v">art. 3(j)(v)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-31cc21f978a6a8ee155f0630be8399be" marker="F12">
<p>
Words in
<ref eId="cpxza67j4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/2">s. 8(2)</ref>
substituted (21.9.2008) by
<ref eId="cpxza67j4-00016" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cpxza67j4-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cpxza67j4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/8/2">Sch. 1 para. 8(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b53d6e6b3546ba0a40600ec4132f90be" marker="F13">
<p>
Words in s. 8(2) substituted (6.4.1997) by
<ref eId="c529xm5p4-00019" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c529xm5p4-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c529xm5p4-00021" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/23/a">Sch. 5 para. 23(a)</ref>
;
<ref eId="c529xm5p4-00022" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e0ff62c204101e4dee2865fddbcbea8a" marker="F14">
<p>
Words in
<ref eId="cqkrb1zd4-01055" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/2">s. 8(2)</ref>
substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01056" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01057" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01058" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01059" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01060" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/3/4">Sch. 4 para. 3(4)</ref>
(with
<ref eId="cqkrb1zd4-01061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01062" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01063" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-96e8ba0deb378011bf04208285a814d8" marker="F15">
<p>
<ref eId="cpxza67j4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/2A">S. 8(2A)</ref>
inserted (21.9.2008) by
<ref eId="cpxza67j4-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cpxza67j4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cpxza67j4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/8/3">Sch. 1 para. 8(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-653094591396b1ab04feb730a7649f62" marker="F16">
<p>
Words in s. 8(3)(f) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00205" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00206" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00207" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/34/b">Sch. 1 para. 34(b)</ref>
;
<ref eId="c668i5s84-00208" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00209" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00210" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00211" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00208">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4c67f873c359d7d4a68a1e5583211622" marker="F17">
<p>
<ref eId="ccd8e1202307031310239640100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/8/5">S. 8(5)</ref>
repealed (6.4.1997) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e7202307031310239640100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e10202307031310239640100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/23/b">Sch. 5 para. 23(b)</ref>
,
<ref eId="ccd8e13202307031310239640100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d10e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e20202307031310239640100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e23202307031310239640100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e03dddaf7c23934cc53a8bfd81bfda98" marker="F18">
<p>
Words in
<ref eId="cqkxznij4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/1">s. 9(1)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkxznij4-00008" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkxznij4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkxznij4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkxznij4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkxznij4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/4/2">Sch. 4 para. 4(2)</ref>
,
<ref eId="cqkxznij4-00013" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkxznij4-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkxznij4-00015" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkxznij4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-60610c9f63ebdc4d7cfe5bcd49544c71" marker="F19">
<p>
S. 9(2)-(2C) substituted for s. 9(2) (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc156109618671" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/136/3">ss. 136(3)</ref>
,
<ref eId="cc124848861136" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc155091329332" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a/7">art. 2(5)(a)(7)</ref>
,
<ref eId="cc160808198287" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fbbd68cac3199b198cfe736b9f86476f" marker="F20">
<p>
Words in
<ref eId="cpy610im4-00210" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/2A">s. 9(2A)</ref>
substituted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<ref eId="cpy610im4-00211" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpy610im4-00212" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/14/4">ss. 14(4)</ref>
,
<ref eId="cpy610im4-00213" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/a">30(2)(a)</ref>
;
<ref eId="cpy610im4-00214" href="http://www.legislation.gov.uk/id/uksi/2009/406">S.I. 2009/406</ref>
,
<ref eId="cpy610im4-00215" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/a">art. 2(a)</ref>
<ref eId="cpy610im4-00216" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/b">(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-acbb4a329d199dc921d14801031fbb3f" marker="F21">
<p>
Words in s. 9(2B) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00221" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00222" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00223" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/35/2/a">Sch. 1 para. 35(2)(a)</ref>
;
<ref eId="c668i5s84-00224" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00225" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00226" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00227" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00224">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-31c4a4f934eff49af4edb2779bd46a42" marker="F22">
<p>
Words in s. 9(2B) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00237" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00238" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00239" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/35/2/b">Sch. 1 para. 35(2)(b)</ref>
;
<ref eId="c668i5s84-00240" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00241" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00242" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00243" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00240">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5050940a5a4d76c4d4e48e0e8e17691b" marker="F23">
<p>
<ref eId="cqkxznij4-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/3">S. 9(3)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkxznij4-00022" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkxznij4-00023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkxznij4-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkxznij4-00025" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkxznij4-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/4/3">Sch. 4 para. 4(3)</ref>
,
<ref eId="cqkxznij4-00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkxznij4-00028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkxznij4-00029" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkxznij4-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e8f2dc530365eafea448fcbb3ec525ac" marker="F24">
<p>
Words in s. 9(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00269" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00270" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00271" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/35/4">Sch. 1 para. 35(4)</ref>
;
<ref eId="c668i5s84-00272" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00273" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00274" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00275" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00272">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1f74f066f599899f5099a78fe1d0c6b6" marker="F25">
<p>
<ref eId="cqkxznij4-00035" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/5">S. 9(5)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkxznij4-00036" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkxznij4-00037" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkxznij4-00038" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkxznij4-00039" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkxznij4-00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/4/3">Sch. 4 para. 4(3)</ref>
,
<ref eId="cqkxznij4-00041" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkxznij4-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkxznij4-00043" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkxznij4-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d99d170cad00f99fa8cde69ab6d91ea1" marker="F26">
<p>
<ref eId="cg7q9kks4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/5A">S. 9(5A)</ref>
inserted (1.7.2005) by
<ref eId="cg7q9kks4-00007" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cg7q9kks4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/283">ss. 283</ref>
,
<ref eId="cg7q9kks4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
(with
<ref eId="cg7q9kks4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
);
<ref eId="cg7q9kks4-00011" href="http://www.legislation.gov.uk/id/uksi/2005/1720">S.I. 2005/1720</ref>
,
<ref eId="cg7q9kks4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/9">art. 2(9)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-41abc5abdbb115bdbbfbb57973173e2c" marker="F27">
<p>
Words in
<ref eId="cph13ta94-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/5A">s. 9(5A)</ref>
substituted (6.4.2006) by
<ref eId="cph13ta94-00007" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="cph13ta94-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="cph13ta94-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/7/2">7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e724484b5e811829c4bab3a792cc5cd2" marker="F28">
<p>
Words in
<ref eId="cqkxznij4-00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/6/a">s. 9(6)(a)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkxznij4-00052" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkxznij4-00053" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkxznij4-00054" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkxznij4-00055" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkxznij4-00056" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/4/4/a">Sch. 4 para. 4(4)(a)</ref>
,
<ref eId="cqkxznij4-00057" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkxznij4-00058" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkxznij4-00059" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkxznij4-00060" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-32d52560a9720917226cd2a5a174c15a" marker="F29">
<p>
Words in s. 9 substituted (6.4.1997) by
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc114582566750" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc158832693633" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/21">Sch. 5 para. 21</ref>
;
<ref eId="d9e14" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc117189599530" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc145027409200" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7ee37a9a553ab3e9d719d2a1f7292e58" marker="F30">
<p>
Words in
<ref eId="cqkxznij4-00067" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/9/6/b">s. 9(6)(b)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkxznij4-00068" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkxznij4-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkxznij4-00070" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkxznij4-00071" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkxznij4-00072" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/4/4/b">Sch. 4 para. 4(4)(b)</ref>
,
<ref eId="cqkxznij4-00073" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkxznij4-00074" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkxznij4-00075" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkxznij4-00076" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7e9f8d268f42914b044f469e0d06290f" marker="F31">
<p>
<ref eId="cqkyb0gx4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/10">S. 10</ref>
repealed (6.4.2012) by
<ref eId="cqkyb0gx4-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cqkyb0gx4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cqkyb0gx4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/3/a">(3)(a)</ref>
<ref eId="cqkyb0gx4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cqkyb0gx4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cqkyb0gx4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cqkyb0gx4-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cqkyb0gx4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a15323509f88ac8151d9d47dcd267368" marker="F32">
<p>
Words in s. 11(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00301" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00302" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00303" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/37/2/a">Sch. 1 para. 37(2)(a)</ref>
;
<ref eId="c668i5s84-00304" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00305" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00306" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00307" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00304">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f0b6cf75443ab63e19da820fa27a2b50" marker="F33">
<p>
Word in s. 11(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00317" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00318" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00319" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/37/2/b">Sch. 1 para. 37(2)(b)</ref>
;
<ref eId="c668i5s84-00320" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00321" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00322" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00323" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00320">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3f301654b5abee1bb57c48fa637a5299" marker="F34">
<p>
Words in s. 11(5)(d) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00333" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00334" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00335" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/37/3">Sch. 1 para. 37(3)</ref>
;
<ref eId="c668i5s84-00336" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00337" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00338" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00339" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00336">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cd11a42b0e20f8c719cf8feafc9be336" marker="F35">
<p>
<ref eId="cqkyfa7t4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12">S. 12</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkyfa7t4-00006" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkyfa7t4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkyfa7t4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkyfa7t4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkyfa7t4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/6">Sch. 4 para. 6</ref>
,
<ref eId="cqkyfa7t4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkyfa7t4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkyfa7t4-00013" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkyfa7t4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2952eafd577f4c0b57f67f485745f1b5" marker="F36">
<p>
Ss. 12A-12D and cross-heading inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-00259" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-00260" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/136/5">ss. 136(5)</ref>
,
<ref eId="c526jw244-00261" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-00262" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(5)(a)(7), Sch. Pt. 5
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-62bb09b26f98b0301ff99357062b98d0" marker="F37">
<p>
Words in
<ref eId="cp3re3o24-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12A/1">s. 12A(1)</ref>
substituted (5.12.2005) by
<ref eId="cp3re3o24-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3re3o24-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3re3o24-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b2987e3ea930d9aa29f7f9b508906d3d" marker="F38">
<p>
Words in
<ref eId="cp3re3o24-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12A/2/b">s. 12A(2)(b)</ref>
substituted (5.12.2005) by
<ref eId="cp3re3o24-00016" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3re3o24-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3re3o24-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0555df67ea88e44ea4b12fc850c8191b" marker="F39">
<p>
Words in
<ref eId="cpxw5f1o4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12A/5">s. 12A(5)</ref>
repealed (1.11.2007) by
<ref eId="cpxw5f1o4-00008" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpxw5f1o4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2">s. 30(2)</ref>
,
<ref eId="cpxw5f1o4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/5/paragraph/5">Sch. 5 para. 5</ref>
,
<ref eId="cpxw5f1o4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/8">Sch. 7 Pt. 8</ref>
;
<ref eId="cpxw5f1o4-00012" href="http://www.legislation.gov.uk/id/uksi/2007/3063">S.I. 2007/3063</ref>
,
<ref eId="cpxw5f1o4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/3063/article/2/b">art. 2(b)</ref>
<ref eId="cpxw5f1o4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/3063/article/2/c">(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-86314767a853623e5398133c0499cb8e" marker="F40">
<p>
Words in
<ref eId="cp3rjwyn4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12B/4">s. 12B(4)</ref>
substituted (5.12.2005) by
<ref eId="cp3rjwyn4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3rjwyn4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3rjwyn4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-143601ecf8df22ae9076c5054867c162" marker="F41">
<p>
Ss. 12B(4)(b)-(d) substituted for s. 12B(4)(b) (6.4.1997) by
<ref eId="c52g846r4-00008" href="http://www.legislation.gov.uk/id/uksi/1997/819">The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997 (S.I. 1997/819)</ref>
,
<ref eId="c52g846r4-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/819/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c52g846r4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/819/regulation/2">2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e7ce6c2717e71e8e1e42725db198a6bd" marker="F42">
<p>
Words in
<ref eId="cpwsrsdb4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12B/5/b">s. 12B(5)(b)</ref>
substituted (26.9.2007) by
<ref eId="cpwsrsdb4-00007" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpwsrsdb4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">s. 30(3)</ref>
,
<ref eId="cpwsrsdb4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/36/a">Sch. 1 para. 36(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-00d13876e4ee6bf4405bbd41c77b1ae6" marker="F43">
<p>
Words in
<ref eId="cpwsrsdb4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12B/7">s. 12B(7)</ref>
inserted (26.9.2007) by
<ref eId="cpwsrsdb4-00016" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpwsrsdb4-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">s. 30(3)</ref>
,
<ref eId="cpwsrsdb4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/1/paragraph/36/b">Sch. 1 para. 36(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a7eb4e664e10c8c47f2a156e93c78934" marker="F44">
<p>
Words in
<ref eId="cpxzefgb4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12B/7">s. 12B(7)</ref>
substituted (21.9.2008) by
<ref eId="cpxzefgb4-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cpxzefgb4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cpxzefgb4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/9/a">Sch. 1 para. 9(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-29de602c4f54819c6f9e3628dabd568e" marker="F45">
<p>
Words in
<ref eId="cpxzefgb4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/12B/7">s. 12B(7)</ref>
inserted (21.9.2008) by
<ref eId="cpxzefgb4-00016" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cpxzefgb4-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cpxzefgb4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/9/b">Sch. 1 para. 9(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8569375fc539c3d3cd7cd38b6623bc33" marker="F46">
<p>
<ref eId="cpy610im4-00180" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/13/1A">S. 13(1A)</ref>
inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<ref eId="cpy610im4-00181" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpy610im4-00182" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/14/1">ss. 14(1)</ref>
,
<ref eId="cpy610im4-00183" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/a">30(2)(a)</ref>
;
<ref eId="cpy610im4-00184" href="http://www.legislation.gov.uk/id/uksi/2009/406">S.I. 2009/406</ref>
,
<ref eId="cpy610im4-00185" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/a">art. 2(a)</ref>
<ref eId="cpy610im4-00186" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/b">(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3c4a057e8dd0e638efa8c32dbe090495" marker="F47">
<p>
Words in s. 13(2)(a) repealed (6.4.1997) by
<ref eId="c52gd61x4-00008" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52gd61x4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52gd61x4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/26">Sch. 5 para. 26</ref>
,
<ref eId="c52gd61x4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52gd61x4-00012" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3b30e949047736e595fbb018c572a2d4" marker="F48">
<p>
<ref eId="cfxr03w24-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/14/2A">S. 14(2A)</ref>
inserted (24.2.2003) by
<ref eId="cfxr03w24-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref eId="cfxr03w24-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">s. 458(1)</ref>
,
<ref eId="cfxr03w24-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/22/3">Sch. 11 para. 22(3)</ref>
;
<ref eId="cfxr03w24-00010" href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref eId="cfxr03w24-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref eId="cfxr03w24-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref eId="cfxr03w24-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
,
<ref eId="cfxr03w24-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref eId="cfxr03w24-00015" href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
,
<ref eId="cfxr03w24-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/333/article/14">art. 14</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-56185f81d116edae153c70b70a183d77" marker="F49">
<p>
S. 14(3) repealed (6.4.1997) by
<ref eId="c52ghtx14-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52ghtx14-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52ghtx14-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/27/a">Sch. 5 para. 27(a)</ref>
,
<ref eId="c52ghtx14-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52ghtx14-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f3eee9cb8f263db669688a91f4758743" marker="F50">
<p>
Words in s. 14(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00349" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00350" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00351" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/38/a">Sch. 1 para. 38(a)</ref>
;
<ref eId="c668i5s84-00352" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00353" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00354" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00355" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00352">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b69ff6428faffc5e6243787af90f6094" marker="F51">
<p>
Word in s. 14(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00365" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00366" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00367" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/38/b">Sch. 1 para. 38(b)</ref>
;
<ref eId="c668i5s84-00368" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00369" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00370" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00371" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00368">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c95a8249fdd9a087ea490637ff981738" marker="F52">
<p>
Word in s. 14(4)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00381" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00382" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00383" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/38/c">Sch. 1 para. 38(c)</ref>
;
<ref eId="c668i5s84-00384" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00385" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00386" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00387" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00384">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-115852f178653e2ff644fd5af282cf64" marker="F53">
<p>
Words in
<ref eId="ccd8e2202307031311055660100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/14/8">s. 14(8)</ref>
inserted (6.4.1997) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e8202307031311055660100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e11202307031311055660100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/27/b">Sch. 5 para. 27(b)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e18202307031311055660100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e21202307031311055660100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548" marker="F54">
<p>
<ref eId="ccvz1gak4-00506" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/15A">S. 15A</ref>
inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by
<ref eId="ccvz1gak4-00507" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="ccvz1gak4-00508" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/32/3">ss. 32(3)</ref>
,
<ref eId="ccvz1gak4-00509" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">89(5)(a)</ref>
;
<ref eId="ccvz1gak4-00510" href="http://www.legislation.gov.uk/id/uksi/2000/1047">S.I. 2000/1047</ref>
,
<ref eId="ccvz1gak4-00511" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</ref>
,
<ref eId="ccvz1gak4-00512" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0a82b002381e04b30500b304d480c8cf" marker="F55">
<p>
Words in s. 16(3) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc118046596102" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc175402213746" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/28/a">Sch. 5 para. 28(a)</ref>
;
<ref eId="d9e14" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc135570566927" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="cc172419167931" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/5">Sch. Pt. 5</ref>
;
<ref eId="d9e24" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc104128315373" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc185512499405" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
(with
<ref eId="cc176617803172" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/3">art. 3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-94ceb6ea0ea24250b45d0265e0886c14" marker="F56">
<p>
Words in s. 16(5) substituted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by
<ref eId="ccorr6h14-00080" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="ccorr6h14-00081" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">s. 89(5)(a)</ref>
,
<ref eId="ccorr6h14-00082" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/4">Sch. 2 para. 4</ref>
;
<ref eId="ccorr6h14-00083" href="http://www.legislation.gov.uk/id/uksi/2000/1047">S.I. 2000/1047</ref>
,
<ref eId="ccorr6h14-00084" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/b">art. 2(2)(b)</ref>
,
<ref eId="ccorr6h14-00085" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7124e8bc755917304305f272ee0c83fe" marker="F57">
<p>
Words in
<ref eId="ccd8e220230703131146550100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/16/5">s. 16(5)</ref>
substituted (6.4.1997) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e820230703131146550100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e1120230703131146550100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/28/b">Sch. 5 para. 28(b)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e1820230703131146550100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e2120230703131146550100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-adb924f5d184a34f78a002370b104f65" marker="F58">
<p>
Words in
<ref eId="cp3o3mri4-00433" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/1">s. 17(1)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00434" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00435" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00436" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00437" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/a">Sch. 1 para. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-069e1ec6ac5c6bab8f6fcc7cb7b1e4ca" marker="F59">
<p>
<ref eId="cpy610im4-00195" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/1A">S. 17(1A)</ref>
inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<ref eId="cpy610im4-00196" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpy610im4-00197" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/14/2">ss. 14(2)</ref>
,
<ref eId="cpy610im4-00198" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/a">30(2)(a)</ref>
;
<ref eId="cpy610im4-00199" href="http://www.legislation.gov.uk/id/uksi/2009/406">S.I. 2009/406</ref>
,
<ref eId="cpy610im4-00200" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/a">art. 2(a)</ref>
<ref eId="cpy610im4-00201" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/b">(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-36580737a7008034b964f53970aa8505" marker="F60">
<p>
Words in
<ref eId="ccd8e220230109115913799Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/2/a">s. 17(2)(a)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e820230109115913799Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1120230109115913799Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/2/a">Sch. 4 para. 20(2)(a)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1820230109115913799Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8408c1b082331b6c70e99dc674d628e2" marker="F61">
<p>
<ref eId="cp3o3mri4-00443" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/2/c">S. 17(2)(c)</ref>
added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00444" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00445" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00446" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00447" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/b">Sch. 1 para. 4(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2b461078c15d5251fd09bb8ddfee2e36" marker="F62">
<p>
<ref eId="ccd8e120230109115934417Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/2/d/e">S. 17(2)(d)(e)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e720230109115934417Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1020230109115934417Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/2/b">Sch. 4 para. 20(2)(b)</ref>
;
<ref eId="d10e13" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1620230109115934417Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8756949c1f655e906e4d7420fcb07549" marker="F63">
<p>
Words in
<ref eId="cp3o3mri4-00453" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4">s. 17(4)</ref>
inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00454" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00455" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00456" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00457" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/c">Sch. 1 para. 4(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-016eafde78c297ddecfc036eb32183c0" marker="F64">
<p>
Words in
<ref eId="ccd8e220230109115956096Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4">s. 17(4)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e820230109115956096Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1120230109115956096Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/3">Sch. 4 para. 20(3)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1820230109115956096Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bcbc295c925919b8f09e63ab09a1d784" marker="F65">
<p>
<ref eId="cesdvrw84-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A">S. 17(4A)</ref>
inserted (1.1.2001) by
<ref eId="cesdvrw84-00007" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cesdvrw84-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="cesdvrw84-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cesdvrw84-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
(with
<ref eId="cesdvrw84-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cesdvrw84-00012" href="http://www.legislation.gov.uk/id/uksi/2000/3166">S.I. 2000/3166</ref>
,
<ref eId="cesdvrw84-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/i">art. 2(3)(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d9afa99e28569f2a9acf73dc0fc04ad3" marker="F66">
<p>
Words in
<ref eId="cp3o3mri4-00463" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A">s. 17(4A)</ref>
inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00464" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00465" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00466" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00467" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/d/i">Sch. 1 para. 4(d)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e5b409974386319f0f4f5677825b8d10" marker="F67">
<p>
Words in
<ref eId="cp3o3mri4-00473" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A">s. 17(4A)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00474" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00475" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00476" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00477" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/d/ii">Sch. 1 para. 4(d)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5d9c05cc2f421dd836e9cae5ded45471" marker="F68">
<p>
Words in
<ref eId="cp3o3mri4-00483" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A">s. 17(4A)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00484" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00485" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00486" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00487" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/d/iii">Sch. 1 para. 4(d)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-af5878e3e0cf9080cdafac4ea0f116c6" marker="F69">
<p>
<ref eId="cp3o3mri4-00494" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A/c/i">S. 17(4A)(c)(i)</ref>
<ref eId="cp3o3mri4-00495" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A/c/ii">(ii)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00496" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00497" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00498" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00499" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/d/iv">Sch. 1 para. 4(d)(iv)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e840b0d0edb3a0a8ad5a55223f85e90d" marker="F70">
<p>
Words in
<ref eId="crbvzhmo4-00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4A/c/i">s. 17(4A)(c)(i)</ref>
substituted (E.W.) (13.3.2014) by
<ref eId="crbvzhmo4-00041" href="http://www.legislation.gov.uk/id/uksi/2014/560">The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560)</ref>
,
<ref eId="crbvzhmo4-00042" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/560/article/1/2">art. 1(2)</ref>
,
<ref eId="crbvzhmo4-00043" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/560/schedule/1/paragraph/25/a">Sch. 1 para. 25(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e9f62764ba2525662e547eb61c12ad83" marker="F71">
<p>
<ref eId="cp3o3mri4-00505" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/4B">S. 17(4B)</ref>
inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00506" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00507" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00508" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00509" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/e">Sch. 1 para. 4(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4e0cd4ce68562be27e27e0b211e2f923" marker="F72">
<p>
Words in
<ref eId="ccd8e220230109120019897Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/5">s. 17(5)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e820230109120019897Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1120230109120019897Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/4">Sch. 4 para. 20(4)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1820230109120019897Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1666f93579347163d1b847350aadb894" marker="F73">
<p>
Words in
<ref eId="cesdvrw84-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/5">s. 17(5)</ref>
substituted (1.1.2001) by
<ref eId="cesdvrw84-00033" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cesdvrw84-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="cesdvrw84-00035" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cesdvrw84-00036" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/1/2/a">Sch. 5 para. 1(2)(a)</ref>
(with
<ref eId="cesdvrw84-00037" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cesdvrw84-00038" href="http://www.legislation.gov.uk/id/uksi/2000/3166">S.I. 2000/3166</ref>
,
<ref eId="cesdvrw84-00039" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/i">art. 2(3)(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-00727ca3a61ebfda042e068e893e9401" marker="F74">
<p>
Words in
<ref eId="cesdvrw84-00046" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/5">s. 17(5)</ref>
repealed (1.1.2001) by
<ref eId="cesdvrw84-00047" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cesdvrw84-00048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="cesdvrw84-00049" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cesdvrw84-00050" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/1/2/b">Sch. 5 para. 1(2)(b)</ref>
,
<ref eId="cesdvrw84-00051" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/9/part/III/4">Sch. 9 Pt. III(4)</ref>
(with
<ref eId="cesdvrw84-00052" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cesdvrw84-00053" href="http://www.legislation.gov.uk/id/uksi/2000/3166">S.I. 2000/3166</ref>
,
<ref eId="cesdvrw84-00054" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/i">art. 2(3)(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-03eb14338f63e821073c5f29a5611a84" marker="F75">
<p>
Words in
<ref eId="ccd8e220230109120041895Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/6">s. 17(6)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e820230109120041895Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1120230109120041895Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/5/a">Sch. 4 para. 20(5)(a)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1820230109120041895Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d19667bb393a95503ff6b82adef699ec" marker="F76">
<p>
Words in
<ref eId="cesdvrw84-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/6">s. 17(6)</ref>
substituted (1.1.2001) by
<ref eId="cesdvrw84-00020" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cesdvrw84-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="cesdvrw84-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cesdvrw84-00023" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/1/3">Sch. 5 para. 1(3)</ref>
(with
<ref eId="cesdvrw84-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cesdvrw84-00025" href="http://www.legislation.gov.uk/id/uksi/2000/3166">S.I. 2000/3166</ref>
,
<ref eId="cesdvrw84-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/i">art. 2(3)(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-74b04c9e930e7b483c7b52dd8670c629" marker="F77">
<p>
Words in
<ref eId="cp3o3mri4-00515" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/6">s. 17(6)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00516" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00517" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00518" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00519" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/f">Sch. 1 para. 4(f)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3b38f103a5290f7d901dd661eb8d6510" marker="F78">
<p>
Word in
<ref eId="ccd8e220230109120108805Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/6">s. 17(6)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd8e820230109120108805Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd8e1120230109120108805Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/5/b">Sch. 4 para. 20(5)(b)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd8e1820230109120108805Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dd2e0e2534e833f3cd1ff340903d0915" marker="F79">
<p>
Words in s. 17(7) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00397" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00398" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00399" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/39">Sch. 1 para. 39</ref>
;
<ref eId="c668i5s84-00400" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00401" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00402" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00403" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00400">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b45b8f52827d1f6406c80d16d0ffd4b6" marker="F80">
<p>
Words in
<ref eId="cp3o3mri4-00525" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/7">s. 17(7)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00526" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00527" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00528" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00529" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/g">Sch. 1 para. 4(g)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1" marker="F81">
<p>
<ref eId="cp87lmne4-00658" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/8">S. 17(8)</ref>
inserted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="cp87lmne4-00659" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cp87lmne4-00660" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/284/2">ss. 284(2)</ref>
,
<ref eId="cp87lmne4-00661" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
(with
<ref eId="cp87lmne4-00662" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
);
<ref eId="cp87lmne4-00663" href="http://www.legislation.gov.uk/id/uksi/2005/1720">S.I. 2005/1720</ref>
,
<ref eId="cp87lmne4-00664" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/15/a">art. 2(15)(a)</ref>
<ref eId="cp87lmne4-00665" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/15/b">(b)</ref>
,
<ref eId="cp87lmne4-00666" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-46d8531900ee26b7717b8c23389987fa" marker="F82">
<p>
<ref eId="cp3o3mri4-00535" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/9">S. 17(9)</ref>
added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00536" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00537" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00538" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00539" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/4/h">Sch. 1 para. 4(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-50e9dbc3aa4894ed0ba7bec0419637a7" marker="F83">
<p>
<ref eId="crbvzhmo4-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/9">S. 17(9)</ref>
omitted (E.W.) (13.3.2014) by virtue of
<ref eId="crbvzhmo4-00070" href="http://www.legislation.gov.uk/id/uksi/2014/560">The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560)</ref>
,
<ref eId="crbvzhmo4-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/560/article/1/2">art. 1(2)</ref>
,
<ref eId="crbvzhmo4-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/560/schedule/1/paragraph/25/b">Sch. 1 para. 25(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a07dac588b09910c6e0fee8bd774d743" marker="F84">
<p>
<ref eId="ccd33e120230109120131234Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/17/10/11">S. 17(10)(11)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="d35e4" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="ccd33e720230109120131234Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="ccd33e1020230109120131234Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/20/6">Sch. 4 para. 20(6)</ref>
;
<ref eId="d35e13" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="ccd33e1620230109120131234Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1a6ab5539664be137980fa3648a5f097" marker="F85">
<p>
Word in
<ref eId="cfm9wm294-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/19/4/a">s. 19(4)(a)</ref>
substituted (1.12.2001) by
<ref eId="cfm9wm294-00016" href="http://www.legislation.gov.uk/id/uksi/2001/3649">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649)</ref>
,
<ref eId="cfm9wm294-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="cfm9wm294-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/116/2/a">116(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-722f4ab80269321ec49e74a256e00b6a" marker="F86">
<p>
Word in
<ref eId="cfm9wm294-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/19/4/a/i">s. 19(4)(a)(i)</ref>
repealed (1.12.2001) by
<ref eId="cfm9wm294-00007" href="http://www.legislation.gov.uk/id/uksi/2001/3649">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649)</ref>
,
<ref eId="cfm9wm294-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="cfm9wm294-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/116/2/b">116(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a76cc6e2387f6ba3de2b54b6f66020a4" marker="F87">
<p>
Words in
<ref eId="cpxx55bz4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/19/4/a/i">s. 19(4)(a)(i)</ref>
substituted (26.11.2007) by
<ref eId="cpxx55bz4-00008" href="http://www.legislation.gov.uk/id/uksi/2007/3014">The Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014)</ref>
,
<ref eId="cpxx55bz4-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/3014/regulation/1">regs. 1</ref>
,
<ref eId="cpxx55bz4-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/3014/regulation/2">2</ref>
,
<ref eId="cpxx55bz4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/3014/schedule/paragraph/1/b">Sch. para. 1(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a13a962f6cee579a2d31b1efd695aa21" marker="F88">
<p>
Words in
<ref eId="cp3t30ov4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/19/5/a/i">s. 19(5)(a)(i)</ref>
substituted (5.12.2005) by
<ref eId="cp3t30ov4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3t30ov4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3t30ov4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/5">Sch. 1 para. 5</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0cd300731294fe6cba95ca4fc70583ee" marker="F89">
<p>
Words in
<ref eId="cp3t30ov4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/19/5/a/ii">s. 19(5)(a)(ii)</ref>
substituted (5.12.2005) by
<ref eId="cp3t30ov4-00016" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3t30ov4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3t30ov4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/5">Sch. 1 para. 5</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-74f4633202a9ce139ab7ad02486c5de7" marker="F90">
<p>
<ref eId="cfm9wm294-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/19/7">S. 19(7)</ref>
repealed (1.12.2001) by
<ref eId="cfm9wm294-00023" href="http://www.legislation.gov.uk/id/uksi/2001/3649">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649)</ref>
,
<ref eId="cfm9wm294-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="cfm9wm294-00025" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/116/3">116(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f7a36e6e4b3f7fd2b496aa7cef65ae4b" marker="F91">
<p>
Words in
<ref eId="cesf9tvj4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/20/1/a">s. 20(1)(a)</ref>
substituted (1.1.2001) by
<ref eId="cesf9tvj4-00007" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cesf9tvj4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="cesf9tvj4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cesf9tvj4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/2/1/a">Sch. 5 para. 2(1)(a)</ref>
(with
<ref eId="cesf9tvj4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cesf9tvj4-00012" href="http://www.legislation.gov.uk/id/uksi/2000/3166">S.I. 2000/3166</ref>
,
<ref eId="cesf9tvj4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/ii">art. 2(3)(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1acc1d12ef72fa78939e77c4d8bb0662" marker="F92">
<p>
Words in
<ref eId="cesf9tvj4-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/20/1/b">s. 20(1)(b)</ref>
substituted (1.1.2001) by
<ref eId="cesf9tvj4-00020" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cesf9tvj4-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="cesf9tvj4-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cesf9tvj4-00023" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/2/1/b">Sch. 5 para. 2(1)(b)</ref>
(with
<ref eId="cesf9tvj4-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cesf9tvj4-00025" href="http://www.legislation.gov.uk/id/uksi/2000/3166">S.I. 2000/3166</ref>
,
<ref eId="cesf9tvj4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/ii">art. 2(3)(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b7d5c8cb67e69c17089e92530846ff0b" marker="F93">
<p>
Words in
<ref eId="cqkyj9d84-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/20/3">s. 20(3)</ref>
substituted (6.4.2012) by
<ref eId="cqkyj9d84-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqkyj9d84-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqkyj9d84-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-543c1c2f8ebbad1ed8978d8783b2a6be" marker="F94">
<p>
Words in
<ref eId="cp3t75hq4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/20/6">s. 20(6)</ref>
substituted (5.12.2005) by
<ref eId="cp3t75hq4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3t75hq4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3t75hq4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c4bb4360d9653c6c3a71e38444dda455" marker="F95">
<p>
<ref eId="cp87lmne4-00644" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/21/1">S. 21(1)</ref>
substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="cp87lmne4-00645" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cp87lmne4-00646" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/284/1">ss. 284(1)</ref>
,
<ref eId="cp87lmne4-00647" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
(with
<ref eId="cp87lmne4-00648" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
);
<ref eId="cp87lmne4-00649" href="http://www.legislation.gov.uk/id/uksi/2005/1720">S.I. 2005/1720</ref>
,
<ref eId="cp87lmne4-00650" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/15/a">art. 2(15)(a)</ref>
<ref eId="cp87lmne4-00651" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/15/b">(b)</ref>
,
<ref eId="cp87lmne4-00652" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-52c88884a291fba63d19aa035012c0e9" marker="F96">
<p>
Words in
<ref eId="cp3o3mri4-00545" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/21/2">s. 21(2)</ref>
substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="cp3o3mri4-00546" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3o3mri4-00547" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/2">art. 1(2)</ref>
<ref eId="cp3o3mri4-00548" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">(3)</ref>
,
<ref eId="cp3o3mri4-00549" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/7">Sch. 1 para. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5ee6c31c3f8bdc74cb4bca543bd9d1d5" marker="F97">
<p>
S. 22 repealed (6.4.1997) by
<ref eId="c52h6a3k4-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52h6a3k4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52h6a3k4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/30">Sch. 5 para. 30</ref>
,
<ref eId="c52h6a3k4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52h6a3k4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4473c2f8ae194f60e612e64ffdfef81e" marker="F98">
<p>
S. 23(1) repealed (6.4.1997) by
<ref eId="c52hdfpe4-00022" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52hdfpe4-00023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52hdfpe4-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/31/a">Sch. 5 para. 31(a)</ref>
,
<ref eId="c52hdfpe4-00025" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52hdfpe4-00026" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-15a9727a6484c8995cc57e32ab674bf0" marker="F99">
<p>
Words in
<ref eId="cp3tlqiv4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/23/3/b">s. 23(3)(b)</ref>
substituted (5.12.2005) by
<ref eId="cp3tlqiv4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3tlqiv4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3tlqiv4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/8">Sch. 1 para. 8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-41667c1c2dad468cd7ddc2059ad5dd6e" marker="F100">
<p>
Words in
<ref eId="ccd8e2202307031312496090100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/23/4">s. 23(4)</ref>
substituted (6.4.1997) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e8202307031312496090100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e11202307031312496090100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/31/b">Sch. 5 para. 31(b)</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e18202307031312496090100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e21202307031312496090100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-45be2b5c6998896c3d30c7740ae25e20" marker="F101">
<p>
<ref eId="ccd8e1202307031314276920100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/23/5">S. 23(5)</ref>
repealed (6.4.1997) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e7202307031314276920100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e10202307031314276920100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/31/a">Sch. 5 para. 31(a)</ref>
,
<ref eId="ccd8e13202307031314276920100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d10e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e20202307031314276920100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e23202307031314276920100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8c30584bef9bdc195adf6eccd54a3d3b" marker="F102">
<p>
<ref eId="ccd8e1202307031315362870100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24">S. 24</ref>
repealed (6.4.1997) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e7202307031315362870100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e10202307031315362870100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/32">Sch. 5 para. 32</ref>
,
<ref eId="ccd8e13202307031315362870100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d10e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e20202307031315362870100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e23202307031315362870100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-37a8d63c6658577dbdfc850f76f1aa0a" marker="F103">
<p>
<rref eId="cpy610im4-00039" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24A" upTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24H">Ss. 24A-24H</rref>
inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<ref eId="cpy610im4-00040" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpy610im4-00041" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/14/3">ss. 14(3)</ref>
,
<ref eId="cpy610im4-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/a">30(2)(a)</ref>
;
<ref eId="cpy610im4-00043" href="http://www.legislation.gov.uk/id/uksi/2009/406">S.I. 2009/406</ref>
,
<ref eId="cpy610im4-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/a">art. 2(a)</ref>
<ref eId="cpy610im4-00045" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/b">(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7a95334c7794a5c9d0f2bd2547fb1c2e" marker="F104">
<p>
Words in
<ref eId="crepi4wj4-00140" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24D/2">s. 24D(2)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="crepi4wj4-00141" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crepi4wj4-00142" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crepi4wj4-00143" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/21/2">Sch. 4 para. 21(2)</ref>
;
<ref eId="crepi4wj4-00144" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="crepi4wj4-00145" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
;
<ref eId="crepi4wj4-00146" href="http://www.legislation.gov.uk/id/uksi/2014/3169">S.I. 2014/3169</ref>
,
<ref eId="crepi4wj4-00147" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/3169/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-66ebef444bd5e1fb58b92e576c870618" marker="F105">
<p>
Words in
<ref eId="crepi4wj4-00156" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24D/3">s. 24D(3)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="crepi4wj4-00157" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crepi4wj4-00158" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crepi4wj4-00159" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/21/3/a">Sch. 4 para. 21(3)(a)</ref>
;
<ref eId="crepi4wj4-00160" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="crepi4wj4-00161" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
;
<ref eId="crepi4wj4-00162" href="http://www.legislation.gov.uk/id/uksi/2014/3169">S.I. 2014/3169</ref>
,
<ref eId="crepi4wj4-00163" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/3169/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a9a433c14afd226ed09ffa4adda558c2" marker="F106">
<p>
Word in
<ref eId="crepi4wj4-00172" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24D/3">s. 24D(3)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="crepi4wj4-00173" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crepi4wj4-00174" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crepi4wj4-00175" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/21/3/b">Sch. 4 para. 21(3)(b)</ref>
;
<ref eId="crepi4wj4-00176" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="crepi4wj4-00177" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
;
<ref eId="crepi4wj4-00178" href="http://www.legislation.gov.uk/id/uksi/2014/3169">S.I. 2014/3169</ref>
,
<ref eId="crepi4wj4-00179" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/3169/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-124a7e119b453487e043f28a8bf288d7" marker="F107">
<p>
<ref eId="crepi4wj4-00189" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24D/4">S. 24D(4)</ref>
<ref eId="crepi4wj4-00190" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/24D/5">(5)</ref>
inserted (E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="crepi4wj4-00191" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crepi4wj4-00192" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crepi4wj4-00193" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/21/4">Sch. 4 para. 21(4)</ref>
;
<ref eId="crepi4wj4-00194" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="crepi4wj4-00195" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
;
<ref eId="crepi4wj4-00196" href="http://www.legislation.gov.uk/id/uksi/2014/3169">S.I. 2014/3169</ref>
,
<ref eId="crepi4wj4-00197" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/3169/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-be183af70754fd8c724ba20418aded7e" marker="F108">
<p>
S. 25(1) repealed (6.4.1997) by
<ref eId="c52hktwn4-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52hktwn4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52hktwn4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/33/a">Sch. 5 para. 33(a)</ref>
,
<ref eId="c52hktwn4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52hktwn4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f4efc55cd802f0b6d8de3d81f3b72d46" marker="F109">
<p>
S. 25(2) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03597" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03598" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c526jw244-03599" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/33/b">Sch. 5 para. 33(b)</ref>
;
<ref eId="c526jw244-03600" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(5)(a), Sch. Pt. 5;
<ref eId="c526jw244-03603" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-00f2f86d00b9836ef613693717a672d8" marker="F110">
<p>
Words in s. 25(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00413" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00414" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00415" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/40/a">Sch. 1 para. 40(a)</ref>
;
<ref eId="c668i5s84-00416" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00417" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00418" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00419" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00416">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b74b7c3c67ce63cd1c5ef8e8190d90f9" marker="F111">
<p>
Words in s. 25(2)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00429" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00430" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00431" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/40/b">Sch. 1 para. 40(b)</ref>
;
<ref eId="c668i5s84-00432" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00433" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00434" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00435" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00432">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7752a75aae7214d0d8a733ef90bf74ac" marker="F112">
<p>
S. 25(3) repealed (6.4.1997) by
<ref eId="c52hktwn4-00033" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52hktwn4-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52hktwn4-00035" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/33/a">Sch. 5 para. 33(a)</ref>
,
<ref eId="c52hktwn4-00036" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52hktwn4-00037" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-53ad43b35fc7140f4e3a0a55bad37efd" marker="F113">
<p>
<ref eId="cqkz00dq4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/25A">S. 25A</ref>
repealed (6.4.2012) by
<ref eId="cqkz00dq4-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cqkz00dq4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cqkz00dq4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/2/b">(2)(b)</ref>
<ref eId="cqkz00dq4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cqkz00dq4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cqkz00dq4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cqkz00dq4-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cqkz00dq4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-62c5e78ccb872b556db4aaef703267ab" marker="F114">
<p>
<ref eId="cqkz24ha4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/26">S. 26</ref>
repealed (6.4.2012) by
<ref eId="cqkz24ha4-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cqkz24ha4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cqkz24ha4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/3/b">(3)(b)</ref>
<ref eId="cqkz24ha4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cqkz24ha4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cqkz24ha4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cqkz24ha4-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cqkz24ha4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-21e2d70ebe1c31c49edcb546edd54d60" marker="F115">
<p>
<ref eId="cqkz40om4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/27">S. 27</ref>
repealed (6.4.2012) by
<ref eId="cqkz40om4-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cqkz40om4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cqkz40om4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/3/c">(3)(c)</ref>
<ref eId="cqkz40om4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cqkz40om4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cqkz40om4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cqkz40om4-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cqkz40om4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c5f37e9ea90cf4e049e87d4dc3d86451" marker="F116">
<p>
<ref eId="cqkz5c4o4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/27A">S. 27A</ref>
repealed (6.4.2012) by
<ref eId="cqkz5c4o4-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cqkz5c4o4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cqkz5c4o4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/2/b">(2)(b)</ref>
<ref eId="cqkz5c4o4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cqkz5c4o4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cqkz5c4o4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cqkz5c4o4-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cqkz5c4o4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d702b377f419aa12aff3746d8bc52c0f" marker="F117">
<p>
<rref eId="cqkzatzw4-00006" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1993/48/section/28" upTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/29">Ss. 28-29</rref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkzatzw4-00007" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkzatzw4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkzatzw4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqkzatzw4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqkzatzw4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/11">Sch. 4 para. 11</ref>
,
<ref eId="cqkzatzw4-00012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqkzatzw4-00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkzatzw4-00014" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkzatzw4-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b19d832310ff8cbf2144fec18471edf2" marker="F118">
<p>
<ref eId="cqkzgx4d4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/30">S. 30</ref>
repealed (6.4.2012) by
<ref eId="cqkzgx4d4-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cqkzgx4d4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cqkzgx4d4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/3/d">(3)(d)</ref>
<ref eId="cqkzgx4d4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cqkzgx4d4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cqkzgx4d4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cqkzgx4d4-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cqkzgx4d4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3a5664165797d322060e10f83ee5c651" marker="F119">
<p>
S. 31(1) repealed (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc188287823396" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc196924159396" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/36/a">Sch. 5 para. 36(a)</ref>
,
<ref eId="cc154274169355" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1996/1412">S.I. 1996/1412</ref>
,
<ref eId="cc150254301116" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1412/article/2/2">art. 2(2)</ref>
,
<ref eId="cc175363053617" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1412/schedule/part/II">Sch. Pt. II</ref>
;
<ref eId="d9e26" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc142936390426" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc155268438687" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8886efd45819e555898d1ecc80447b54" marker="F120">
<p>
Words in
<ref eId="cqkzmi6r4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/31/2">s. 31(2)</ref>
substituted (6.4.2012) by
<ref eId="cqkzmi6r4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqkzmi6r4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqkzmi6r4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/3">5(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-45a6e67ca7c0ec2b61ba7956786e8bf8" marker="F121">
<p>
Words in s. 31(3)(a) inserted (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03659" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03660" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c526jw244-03661" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/36/b">Sch. 5 para. 36(b)</ref>
;
<ref eId="c526jw244-03662" href="http://www.legislation.gov.uk/id/uksi/1996/1412">S.I. 1996/1412</ref>
, art. 2(2), Sch. Pt. 2;
<ref eId="c526jw244-03665" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5b7b5bdaba85a884b9758947e1bd3e9b" marker="F122">
<p>
Words in s. 31(3)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00477" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00478" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00479" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/43">Sch. 1 para. 43</ref>
;
<ref eId="c668i5s84-00480" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00481" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00482" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00483" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00480">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ade6b6b54c745e84a5092a159aa074e9" marker="F123">
<p>
S. 31(5) added (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03674" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03675" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c526jw244-03676" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/36/c">Sch. 5 para. 36(c)</ref>
;
<ref eId="c526jw244-03677" href="http://www.legislation.gov.uk/id/uksi/1996/1412">S.I. 1996/1412</ref>
, art. 2(2);
<ref eId="c526jw244-03679" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d641806da1d196ff554f2bbc0764bf0" marker="F124">
<p>
<ref eId="cql09c244-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/32">S. 32</ref>
repealed (6.4.2012) by
<ref eId="cql09c244-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cql09c244-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cql09c244-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/3/e">(3)(e)</ref>
<ref eId="cql09c244-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cql09c244-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cql09c244-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cql09c244-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cql09c244-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ffc61a8db924002a487eeda0bd73c621" marker="F125">
<p>
<ref eId="cql0ckc74-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/32A">S. 32A</ref>
repealed (6.4.2012) by
<ref eId="cql0ckc74-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cql0ckc74-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cql0ckc74-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/2/b">(2)(b)</ref>
<ref eId="cql0ckc74-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cql0ckc74-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cql0ckc74-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cql0ckc74-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cql0ckc74-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-32ee448d23c4ba82dae336482b021dc7" marker="F126">
<p>
Words in
<ref eId="cql0y7vf4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/33">s. 33</ref>
sidenote substituted (6.4.2012) by
<ref eId="cql0y7vf4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cql0y7vf4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cql0y7vf4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/4/a">5(4)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d047e023a98d0afcb652b75eec116a3c" marker="F127">
<p>
Words in
<ref eId="cql0y7vf4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/33">s. 33</ref>
substituted (6.4.2012) by
<ref eId="cql0y7vf4-00016" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cql0y7vf4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cql0y7vf4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/4/b">5(4)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-26b76c4a1609d7f9ea61077de39d06c0" marker="F128">
<p>
Words in
<ref eId="cph326174-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/33">s. 33</ref>
substituted (6.4.2006) by
<ref eId="cph326174-00007" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="cph326174-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="cph326174-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/7/5">7(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-15995eef21fd6323736720fec0ee1825" marker="F129">
<p>
<ref eId="cql1an774-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/33A">S. 33A</ref>
repealed (6.4.2012) by
<ref eId="cql1an774-00006" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cql1an774-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/1">ss. 106(1)</ref>
<ref eId="cql1an774-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/3/f">(3)(f)</ref>
<ref eId="cql1an774-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/106/4">(4)</ref>
,
<ref eId="cql1an774-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
,
<ref eId="cql1an774-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/3">Sch. 11 Pt. 3</ref>
;
<ref eId="cql1an774-00012" href="http://www.legislation.gov.uk/id/uksi/2011/1266">S.I. 2011/1266</ref>
,
<ref eId="cql1an774-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1266/article/2/c">art. 2(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-597290ab4cd1e66e6f645b7207690d61" marker="F130">
<p>
<ref eId="cqkrb1zd4-01280" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/1">S. 34(1)</ref>
substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01281" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01282" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01283" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01284" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01285" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/2">Sch. 4 para. 15(2)</ref>
(with
<ref eId="cqkrb1zd4-01286" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01287" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01288" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9251ad202bbddf218c637d443f74a366" marker="F131">
<p>
Words in s. 34 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00525" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00526" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00527" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/45/2">Sch. 1 para. 45(2)</ref>
;
<ref eId="c668i5s84-00528" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00529" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00530" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00531" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00528">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bab97b9bfae3ad73b7fc863980218135" marker="F132">
<p>
Words in s. 34(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00541" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00542" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00543" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/45/3">Sch. 1 para. 45(3)</ref>
;
<ref eId="c668i5s84-00544" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00545" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00546" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00547" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00544">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d6899ad48f94d6edd584296584168cd0" marker="F133">
<p>
Words in
<ref eId="ccd8e220221109135810796Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/3">s. 34(3)</ref>
substituted for s. 34(3)(a)(b) (26.9.2007 for specified purposes) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="ccd8e820221109135810796Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="ccd8e1120221109135810796Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b/3">30(2)(b)(3)</ref>
,
<ref eId="ccd8e1420221109135810796Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/3/a">Sch. 4 para. 15(3)(a)</ref>
(with
<ref eId="ccd8e1820221109135810796Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-78623deb442a5df10b4d6fd5954bc8ac" marker="F134">
<p>
Words in
<ref eId="cql2esnv4-00038" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/3">s. 34(3)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cql2esnv4-00039" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cql2esnv4-00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cql2esnv4-00041" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cql2esnv4-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cql2esnv4-00043" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/3/b">Sch. 4 para. 15(3)(b)</ref>
,
<ref eId="cql2esnv4-00044" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cql2esnv4-00045" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cql2esnv4-00046" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cql2esnv4-00047" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-73d15a546e4ba4dbf98cf644315bc49f" marker="F135">
<p>
Words in
<ref eId="cql2esnv4-00054" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/3">s. 34(3)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cql2esnv4-00055" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cql2esnv4-00056" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cql2esnv4-00057" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cql2esnv4-00058" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cql2esnv4-00059" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/3/c">Sch. 4 para. 15(3)(c)</ref>
,
<ref eId="cql2esnv4-00060" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cql2esnv4-00061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cql2esnv4-00062" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cql2esnv4-00063" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-837748b147e5354c56fb2d4059446a94" marker="F136">
<p>
Words in s. 34(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00557" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00558" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00559" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/45/4">Sch. 1 para. 45(4)</ref>
;
<ref eId="c668i5s84-00560" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00561" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00562" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00563" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00560">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b5e302ecd249cc40a1f5883de3f4c54b" marker="F137">
<p>
<ref eId="cql2esnv4-00068" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/5">S. 34(5)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cql2esnv4-00069" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cql2esnv4-00070" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cql2esnv4-00071" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cql2esnv4-00072" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cql2esnv4-00073" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/4">Sch. 4 para. 15(4)</ref>
,
<ref eId="cql2esnv4-00074" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cql2esnv4-00075" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cql2esnv4-00076" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cql2esnv4-00077" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d33e7db846c7003769fb4a4d7873a325" marker="F138">
<p>
S. 34(6) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03704" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03705" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c526jw244-03706" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/37/b">Sch. 5 para. 37(b)</ref>
,
<ref eId="c526jw244-03707" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c526jw244-03708" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(5)(a), Sch. Pt. 5;
<ref eId="c526jw244-03711" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-69438876d428d797f3421ab68e3c86a3" marker="F139">
<p>
S. 34(7) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03720" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03721" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c526jw244-03722" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/37/c">Sch. 5 para. 37(c)</ref>
;
<ref eId="c526jw244-03723" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(5)(a), Sch. Pt. 5;
<ref eId="c526jw244-03726" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-984536d933e7136b76c5e0e4d41749c8" marker="F140">
<p>
Words in
<ref eId="cql2esnv4-00084" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/8">s. 34(8)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cql2esnv4-00085" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cql2esnv4-00086" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cql2esnv4-00087" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cql2esnv4-00088" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cql2esnv4-00089" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/5">Sch. 4 para. 15(5)</ref>
,
<ref eId="cql2esnv4-00090" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cql2esnv4-00091" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cql2esnv4-00092" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cql2esnv4-00093" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a2e35d75e0d647c43d31ab02ff840787" marker="F141">
<p>
<ref eId="cqkrb1zd4-01331" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/34/9">S. 34(9)</ref>
inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01332" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01333" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01334" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01335" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01336" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/15/6">Sch. 4 para. 15(6)</ref>
(with
<ref eId="cqkrb1zd4-01337" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01338" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01339" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-99adde2f2e7af6156eb4e42656706894" marker="F142">
<p>
<ref eId="ccd8e120221026133712520100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37">S. 37</ref>
substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e720221026133712520100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e1020221026133712520100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/39">Sch. 5 para. 39</ref>
;
<ref eId="d10e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="ccd8e1620221026133712520100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="ccd8e2020221026133712520100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
;
<ref eId="d10e23" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e2620221026133712520100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e2920221026133712520100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-adeedde44495abec0b204785f67f44b6" marker="F143">
<p>
Words in
<ref eId="cql3g5is4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37/1">s. 37(1)</ref>
inserted (6.4.2012) by
<ref eId="cql3g5is4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cql3g5is4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cql3g5is4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/5/a">5(5)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4b0df2f2a2a422ef6ab65de09d7f00ed" marker="F144">
<p>
Words in
<ref eId="cql3g5is4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37/3">s. 37(3)</ref>
inserted (6.4.2012) by
<ref eId="cql3g5is4-00016" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cql3g5is4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cql3g5is4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/5/b">5(5)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1de9d731e4f382fa351619a19f8390b6" marker="F145">
<p>
<rref eId="crepi4wj4-00009" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37/4" upTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37/7">S. 37(4)-(7)</rref>
substituted for
<ref eId="crepi4wj4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37/4">s. 37(4)</ref>
(E.W.) (13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by
<ref eId="crepi4wj4-00011" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crepi4wj4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crepi4wj4-00013" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/22/2">Sch. 4 para. 22(2)</ref>
;
<ref eId="crepi4wj4-00014" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="crepi4wj4-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vi">art. 3(j)(vi)</ref>
;
<ref eId="crepi4wj4-00016" href="http://www.legislation.gov.uk/id/uksi/2014/3169">S.I. 2014/3169</ref>
,
<ref eId="crepi4wj4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/3169/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b9858489317a45f651225791b8983aa3" marker="F146">
<p>
Words in
<ref eId="cp3z2qrn4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/37/4">s. 37(4)</ref>
inserted (5.12.2005) by
<ref eId="cp3z2qrn4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3z2qrn4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3z2qrn4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f592ac31dbc7dea9ef3ff4297aae6df7" marker="F147">
<p>
<ref eId="cql3op6f4-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/38">S. 38</ref>
omitted (6.4.2012) by virtue of
<ref eId="cql3op6f4-00005" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cql3op6f4-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cql3op6f4-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/6">5(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-422088e1fe0e4d32cad87d390c2f899d" marker="F148">
<p>
<ref eId="crc2moh44-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/38A">S. 38A</ref>
inserted (E.W.) (30.6.2014) by
<ref eId="crc2moh44-00007" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crc2moh44-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crc2moh44-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/23">Sch. 4 para. 23</ref>
;
<ref eId="crc2moh44-00010" href="http://www.legislation.gov.uk/id/uksi/2014/1662">S.I. 2014/1662</ref>
,
<ref eId="crc2moh44-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/1662/article/3/a">art. 3(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6d8f798ed2439174887611ee2e5ecc92" marker="F149">
<p>
Words in
<ref eId="cqqntp7d4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/39">s. 39</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqntp7d4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqntp7d4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqntp7d4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/7">5(7)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0c7bd2d7ec8de4c23beefd65ba090de1" marker="F150">
<p>
Words in
<ref eId="cb64wxn54-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/40/b">s. 40(b)</ref>
substituted (11.11.1999) by
<ref eId="cb64wxn54-00007" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cb64wxn54-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/4/d">s. 89(4)(d)</ref>
,
<ref eId="cb64wxn54-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/11/paragraph/21">Sch. 11 para. 21</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e2cda3c0bc4604225199ea0210bd2606" marker="F151">
<p>
Words in s. 40(b) inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-02895" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-02896" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/137/1">ss. 137(1)</ref>
,
<ref eId="c526jw244-02897" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-02898" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(1)(5)(a), Sch. Pts. 1, 5;
<ref eId="c526jw244-02902" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_32c80a5f-3630-4854-e321-98328171f3f5" marker="F152">
<p>
S. 41 cross-heading substituted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc163698288425" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/137/2">ss. 137(2)</ref>
,
<ref eId="cc101061623080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc187867601763" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/1/5/a">art. 2(1)(5)(a)</ref>
,
<ref eId="cc198938994232" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/I">Sch. Pts. I</ref>
,
<ref eId="cc187632492876" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">V</ref>
;
<ref eId="d9e26" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc169200273606" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc134862004158" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_eb69dbd4-1eaa-4071-af19-94f9a0471917" marker="F153">
<p>
S. 41 heading substituted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d44e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc100622834413" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/137/2">ss. 137(2)</ref>
,
<ref eId="cc151036075322" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d44e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc184279614100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/1/5/a">art. 2(1)(5)(a)</ref>
,
<ref eId="cc133825809804" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/I">Sch. Pts. I</ref>
,
<ref eId="cc142381287144" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">V</ref>
;
<ref eId="d44e26" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc155007007885" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc142443782339" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7cee76cc3ec8d2035ba47a0d01c19ef7" marker="F154">
<p>
S. 41(1)-(1C) substituted for s. 41(1)(1A) (6.4.1999) by
<ref eId="c71v7hc34-00010" href="http://www.legislation.gov.uk/id/ukpga/1998/14">Social Security Act 1998 (c. 14)</ref>
,
<ref eId="c71v7hc34-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/14/section/87/2">s. 87(2)</ref>
,
<ref eId="c71v7hc34-00012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/14/schedule/7/paragraph/127">Sch. 7 para. 127</ref>
;
<ref eId="c71v7hc34-00013" href="http://www.legislation.gov.uk/id/uksi/1999/418">S.I. 1999/418</ref>
,
<ref eId="c71v7hc34-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/418/article/2/3/a">art. 2(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-506875ef735485b528a2b6b92561c4b4" marker="F155">
<p>
Word in s. 41(1) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by
<ref eId="cb7vdk3n4-00053" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cb7vdk3n4-00054" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/3/a">s. 89(3)(a)</ref>
,
<ref eId="cb7vdk3n4-00055" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6/2">Sch. 9 para. 6(2)</ref>
;
<ref eId="cb7vdk3n4-00056" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="cb7vdk3n4-00057" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9f5661cdccc5d8a2c3a32af5d1c9be7b" marker="F156">
<p>
Words in s. 41(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cc140982756724" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cc169669347651" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/10/2">Sch. 1 para. 10(2)</ref>
(with
<ref eId="cc157505429773" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/10/4">Sch. 1 para. 10(4)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1fbe4a1eb0ee836ccd6e009a8a7d21fe" marker="F157">
<p>
S. 41(1ZA) repealed (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cc112940752689" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cc101644849429" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/10/3">Sch. 1 para. 10(3)</ref>
,
<ref eId="cc190151247845" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/2">Sch. 2</ref>
(with
<ref eId="cc178442639431" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/10/4">Sch. 1 para. 10(4)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ab93a9a7972ece48c099c07f95fca9dd" marker="F158">
<p>
S. 41(1A)-(1E) substituted for s. 41(1A)-(1C) (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by
<ref eId="cb7vdk3n4-00012" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cb7vdk3n4-00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/3/a">s. 89(3)(a)</ref>
,
<ref eId="cb7vdk3n4-00014" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6/3">Sch. 9 para. 6(3)</ref>
;
<ref eId="cb7vdk3n4-00015" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="cb7vdk3n4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c3fccc5931e0cf2b60ad965e34c6fa41" marker="F159">
<p>
Words in
<ref eId="cfxpokcb4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/41/1A">s. 41(1A)</ref>
inserted (with effect in accordance with s. 8(2) of the amending Act) by
<ref eId="cfxpokcb4-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="cfxpokcb4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/36">Sch. 1 para. 36</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3022d08abe199e8434c926e30f7a0b38" marker="F160">
<p>
Words in
<ref eId="cpzmhwen4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/41/1A">s. 41(1A)</ref>
substituted (6.4.2011) by
<ref eId="cpzmhwen4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1036">The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036)</ref>
,
<ref eId="cpzmhwen4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/1/1">arts. 1(1)</ref>
,
<ref eId="cpzmhwen4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/2/2">2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5b45d0dd9aecd3f6661e9b5590912e22" marker="F161">
<p>
Words in
<ref eId="cpzmhwen4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/41/1B">s. 41(1B)</ref>
substituted (6.4.2011) by
<ref eId="cpzmhwen4-00016" href="http://www.legislation.gov.uk/id/uksi/2011/1036">The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036)</ref>
,
<ref eId="cpzmhwen4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/1/1">arts. 1(1)</ref>
,
<ref eId="cpzmhwen4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/2/3">2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-42e8ce728978d8997cc346b5a64a83c4" marker="F162">
<p>
S. 42(1)(a) substituted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-02930" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-02931" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/137/3">ss. 137(3)</ref>
,
<ref eId="c526jw244-02932" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-02933" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(1)(5)(a), Sch. Pts. 1, 5;
<ref eId="c526jw244-02937" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8e86c1a000c889fe010f2426fcbd2008" marker="F163">
<p>
Words in s. 42(1)(a)(i) substituted (28.7.2000) by
<ref eId="ccouvo8c4-00018" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="ccouvo8c4-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="ccouvo8c4-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="ccouvo8c4-00021" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
(with
<ref eId="ccouvo8c4-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fe736a849a5e340d0d38024218265c4a" marker="F164">
<p>
Words in
<ref eId="cfwk6n1k4-00159" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42/1/a/ii">s. 42(1)(a)(ii)</ref>
substituted (25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by
<ref eId="cfwk6n1k4-00160" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cfwk6n1k4-00161" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/34">ss. 34</ref>
,
<ref eId="cfwk6n1k4-00162" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">86(1)(b)</ref>
<ref eId="cfwk6n1k4-00163" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
(with
<ref eId="cfwk6n1k4-00164" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cfwk6n1k4-00165" href="http://www.legislation.gov.uk/id/uksi/2001/153">S.I. 2001/153</ref>
,
<ref eId="cfwk6n1k4-00166" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/153/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e2fdad82f0ccd4c7ab27679cd3229032" marker="F165">
<p>
Words in
<ref eId="cpxs8l5x4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42/1/a/ii">s. 42(1)(a)(ii)</ref>
substituted (26.9.2007) by
<ref eId="cpxs8l5x4-00007" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpxs8l5x4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">s. 30(3)</ref>
,
<ref eId="cpxs8l5x4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/2/paragraph/12">Sch. 2 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-475d02780339c8c429f6721228be187f" marker="F166">
<p>
Words in s. 42(3) substituted (28.7.2000) by
<ref eId="ccouvo8c4-00007" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="ccouvo8c4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="ccouvo8c4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="ccouvo8c4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
(with
<ref eId="ccouvo8c4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e042558b05dd80e92bce328fc07d7812" marker="F167">
<p>
Words in
<ref eId="cqkpnf9w4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42/6">s. 42(6)</ref>
substituted (3.1.2012) by
<ref eId="cqkpnf9w4-00016" href="http://www.legislation.gov.uk/id/ukpga/2011/19">Pensions Act 2011 (c. 19)</ref>
,
<ref eId="cqkpnf9w4-00017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2011/19/section/28/1">ss. 28(1)</ref>
,
<ref eId="cqkpnf9w4-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2011/19/section/38/3/d">38(3)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-008a5a21dcf0740fb71bae71c201c949" marker="F168">
<p>
<ref eId="cqkpnf9w4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42/7">S. 42(7)</ref>
inserted (3.1.2012) by
<ref eId="cqkpnf9w4-00007" href="http://www.legislation.gov.uk/id/ukpga/2011/19">Pensions Act 2011 (c. 19)</ref>
,
<ref eId="cqkpnf9w4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2011/19/section/28/2">ss. 28(2)</ref>
,
<ref eId="cqkpnf9w4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2011/19/section/38/3/d">38(3)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-58c0025b36a2159aa0c25bde56e6f949" marker="F169">
<p>
Ss. 42A, 42B and cross-heading inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e7" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc100902045459" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/137/5">ss. 137(5)</ref>
,
<ref eId="cc126839967036" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc160339230536" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/1/5/a">art. 2(1)(5)(a)</ref>
,
<ref eId="cc103948021271" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/I">Sch. Pts. I</ref>
,
<ref eId="cc139032203282" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">V</ref>
;
<ref eId="d9e29" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc151725938950" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc00012" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e36ab798125438df9157d6b1793b1cb1" marker="F170">
<p>
S. 42A(1)-(2B) substituted for s. 42A(1)(2) (6.4.1999) by
<ref eId="c71vdnqd4-00008" href="http://www.legislation.gov.uk/id/ukpga/1998/14">Social Security Act 1998 (c. 14)</ref>
,
<ref eId="c71vdnqd4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/14/section/87/2">s. 87(2)</ref>
,
<ref eId="c71vdnqd4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/14/schedule/7/paragraph/128">Sch. 7 para. 128</ref>
;
<ref eId="c71vdnqd4-00011" href="http://www.legislation.gov.uk/id/uksi/1999/418">S.I. 1999/418</ref>
,
<ref eId="c71vdnqd4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/418/article/2/3/a">art. 2(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8fc169d321b28028d2a8468a3299ec24" marker="F171">
<p>
Words in s. 42A(1) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by
<ref eId="cb7vdk3n4-00067" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cb7vdk3n4-00068" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/3/a">s. 89(3)(a)</ref>
,
<ref eId="cb7vdk3n4-00069" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/7/2">Sch. 9 para. 7(2)</ref>
;
<ref eId="cb7vdk3n4-00070" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="cb7vdk3n4-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8cf4035260a335ba62cb10e1ea35a4b7" marker="F172">
<p>
Words in
<ref eId="cpxzoul64-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42A/1">s. 42A(1)</ref>
substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by
<ref eId="cpxzoul64-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cpxzoul64-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cpxzoul64-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/11">Sch. 1 para. 11</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-230aa9589b1091694ede8997b030ed6a" marker="F173">
<p>
S. 42A(2)-(2D) substituted for s. 42A(2)-(2B) (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by
<ref eId="cb7vdk3n4-00028" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cb7vdk3n4-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/3/a">s. 89(3)(a)</ref>
,
<ref eId="cb7vdk3n4-00030" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/7/3">Sch. 9 para. 7(3)</ref>
;
<ref eId="cb7vdk3n4-00031" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="cb7vdk3n4-00032" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5b33d738a8a88533d9f85e888092834c" marker="F174">
<p>
Words in
<ref eId="cfxprbwr4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42A/2">s. 42A(2)</ref>
inserted (with effect in accordance with s. 8(2) of the amending Act) by
<ref eId="cfxprbwr4-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="cfxprbwr4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/37">Sch. 1 para. 37</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-965b4dfb88626dc40913e0f96bc2362a" marker="F175">
<p>
Words in
<ref eId="cqqo0q954-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42A/3">s. 42A(3)</ref>
inserted (6.4.2012) by
<ref eId="cqqo0q954-00033" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqo0q954-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqo0q954-00035" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/8/a">5(8)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-66936cb81f3d3ca7aaec4014a88849ca" marker="F176">
<p>
Words in s. 42A(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00589" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00590" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00591" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/46/2">Sch. 1 para. 46(2)</ref>
;
<ref eId="c668i5s84-00592" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00593" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00594" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00595" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00592">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7eb6b963c6cd7b153dcaf26848298419" marker="F177">
<p>
Words in s. 42A(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00605" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00606" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00607" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/46/3/a">Sch. 1 para. 46(3)(a)</ref>
;
<ref eId="c668i5s84-00608" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00609" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00610" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00611" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00608">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cf55be73efd355de456b77c00d1419e5" marker="F178">
<p>
Words in s. 42A(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00621" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00622" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00623" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/46/3/b">Sch. 1 para. 46(3)(b)</ref>
;
<ref eId="c668i5s84-00624" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00625" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00626" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00627" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00624">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0246489ac1575aa1e74f24e24f644bc3" marker="F179">
<p>
<ref eId="cqqo0q954-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42A/5A">S. 42A(5A)</ref>
inserted (6.4.2012) by
<ref eId="cqqo0q954-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqo0q954-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqo0q954-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/8/b">5(8)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-eda1a08cd31b93c45e2332f2a142337d" marker="F180">
<p>
<ref eId="cqkrb1zd4-01401" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42A/8">S. 42A(8)</ref>
inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01402" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01403" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01404" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01405" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01406" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/17">Sch. 4 para. 17</ref>
(with
<ref eId="cqkrb1zd4-01407" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01408" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01409" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0bdae94e79294902226b036071982c2b" marker="F181">
<p>
<ref eId="cqqo8yon4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/42B">S. 42B</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqqo8yon4-00006" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqqo8yon4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqqo8yon4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqqo8yon4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqqo8yon4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/18">Sch. 4 para. 18</ref>
,
<ref eId="cqqo8yon4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqqo8yon4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqqo8yon4-00013" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqqo8yon4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fd0f57886229ae2ab1cf2caa661fb953" marker="F182">
<p>
Words in s. 43 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00637" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00638" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00639" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/47/2">Sch. 1 para. 47(2)</ref>
;
<ref eId="c668i5s84-00640" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00641" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00642" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00643" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00640">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7cee3bd5bd3201f57480f5e9396d960c" marker="F183">
<p>
Words in
<ref eId="ccd8e2202307031316448260100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/43/1">s. 43(1)</ref>
inserted (6.4.1997) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e8202307031316448260100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e11202307031316448260100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/42">Sch. 5 para. 42</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e18202307031316448260100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e21202307031316448260100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4c28bdfc4f714ae19402646e08086a58" marker="F184">
<p>
Words in
<ref eId="cfxpu4mv4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/43/1/b">s. 43(1)(b)</ref>
substituted (with effect in accordance with s. 8(2) of the amending Act) by
<ref eId="cfxpu4mv4-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="cfxpu4mv4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/38">Sch. 1 para. 38</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c83a7048311061b11080ed413ade82c8" marker="F185">
<p>
Word in s. 43(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00653" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00654" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00655" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/47/3">Sch. 1 para. 47(3)</ref>
;
<ref eId="c668i5s84-00656" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00657" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00658" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00659" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00656">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2eb58082a71b3c07489128b7a924d103" marker="F186">
<p>
Words in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00669" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00670" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00671" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/47/4/a">Sch. 1 para. 47(4)(a)</ref>
;
<ref eId="c668i5s84-00672" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00673" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00674" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00675" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00672">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-896b808df8563c632cb8c9e8d6225ed4" marker="F187">
<p>
Word in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00685" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00686" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00687" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/47/4/b">Sch. 1 para. 47(4)(b)</ref>
;
<ref eId="c668i5s84-00688" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00689" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00690" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00691" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00688">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5f5bca9a3b63c82df83f01c650924146" marker="F188">
<p>
Words in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00701" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00702" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00703" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/47/5/a">Sch. 1 para. 47(5)(a)</ref>
;
<ref eId="c668i5s84-00704" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00705" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00706" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00707" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00704">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-858eb40c3726d1ea3e2a714d3a05dbe3" marker="F189">
<p>
Word in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00717" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00718" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00719" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/47/5/b">Sch. 1 para. 47(5)(b)</ref>
;
<ref eId="c668i5s84-00720" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00721" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00722" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00723" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00720">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fc3960a77afd6a5c0999bf7c488371ee" marker="F190">
<p>
<ref eId="cqqoctvj4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/43/6A">S. 43(6A)</ref>
inserted (6.4.2012) by
<ref eId="cqqoctvj4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqoctvj4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqoctvj4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/9">5(9)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b5f6d918542f15d0f466e09e7b280eed" marker="F191">
<p>
<ref eId="cqkrb1zd4-01418" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/43/7">S. 43(7)</ref>
inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01419" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01420" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01421" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01422" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01423" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/19">Sch. 4 para. 19</ref>
(with
<ref eId="cqkrb1zd4-01424" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01425" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01426" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fd37be690eda53a2ef35b934eac9873c" marker="F192">
<p>
<ref eId="cqqofxdk4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/44">S. 44</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqqofxdk4-00006" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqqofxdk4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqqofxdk4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqqofxdk4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqqofxdk4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/20">Sch. 4 para. 20</ref>
,
<ref eId="cqqofxdk4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqqofxdk4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqqofxdk4-00013" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqqofxdk4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5a4e2906dc4ef6257047f436f128c682" marker="F193">
<p>
S. 45(1) substituted (6.4.1997) by
<ref eId="c52jdk3b4-00008" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52jdk3b4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/138/2">ss. 138(2)</ref>
,
<ref eId="c52jdk3b4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c52jdk3b4-00011" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-37bcba6fd9bc01b4cdd6ebe2f8473817" marker="F194">
<p>
Words in s. 45(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00781" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00782" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00783" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/49">Sch. 1 para. 49</ref>
;
<ref eId="c668i5s84-00784" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00785" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00786" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00787" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00784">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d36fa19531789886806eac6b574556bc" marker="F195">
<p>
Words in
<ref eId="cpxzwgea4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/45/1">s. 45(1)</ref>
substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by
<ref eId="cpxzwgea4-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/16">National Insurance Contributions Act 2008 (c. 16)</ref>
,
<ref eId="cpxzwgea4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/16/section/6/1">s. 6(1)</ref>
,
<ref eId="cpxzwgea4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/16/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a4492874a24e4aedb3553c30858ad1b1" marker="F196">
<p>
S. 45(2) omitted (6.4.1997) by virtue of
<ref eId="c52jdk3b4-00019" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52jdk3b4-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/138/3">ss. 138(3)</ref>
,
<ref eId="c52jdk3b4-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
,
<ref eId="c52jdk3b4-00022" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52jdk3b4-00023" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5c409f20f2d146d2401353b69edf0b9f" marker="F197">
<p>
S. 45(3)(d) repealed (6.4.1997) by
<ref eId="c52jdk3b4-00031" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52jdk3b4-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52jdk3b4-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/43">Sch. 5 para. 43</ref>
,
<ref eId="c52jdk3b4-00034" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52jdk3b4-00035" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a624b8bb30068c6dda5008bea9f1c703" marker="F198">
<p>
Words in s. 45(3)(e) omitted (6.4.1997) by virtue of
<ref eId="c52jdk3b4-00045" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52jdk3b4-00046" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/138/4">ss. 138(4)</ref>
,
<ref eId="c52jdk3b4-00047" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
,
<ref eId="c52jdk3b4-00048" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c52jdk3b4-00049" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-484e51c012703d881755ae8e751c4679" marker="F199">
<p>
<ref eId="cqkrb1zd4-01435" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/45/4">S. 45(4)</ref>
inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01436" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01437" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01438" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01439" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01440" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/21">Sch. 4 para. 21</ref>
(with
<ref eId="cqkrb1zd4-01441" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01442" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01443" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-250855b14abe5aa898838d653400f6c1" marker="F200">
<p>
<ref eId="cqqol5lc4-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/45A">S. 45A</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqqol5lc4-00006" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqqol5lc4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqqol5lc4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqqol5lc4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqqol5lc4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/22">Sch. 4 para. 22</ref>
,
<ref eId="cqqol5lc4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqqol5lc4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqqol5lc4-00013" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqqol5lc4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3bd4beb84ff0b00d74de583a8852ebcb" marker="F201">
<p>
<ref eId="ccd8e120221031102718899Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/45B">S. 45B</ref>
inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e720221031102718899Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/139">ss. 139</ref>
,
<ref eId="ccd8e1020221031102718899Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d10e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="ccd8e1620221031102718899Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="ccd8e2020221031102718899Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
;
<ref eId="d10e23" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e2620221031102718899Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e2920221031102718899Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4bb0b8f29616fd7644134a856b29f0bd" marker="F202">
<p>
Words in s. 45B(2) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00797" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00798" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00799" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/50">Sch. 1 para. 50</ref>
;
<ref eId="c668i5s84-00800" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00801" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00802" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00803" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00800">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a8ba1286e16e321953bb05eeaf7dc737" marker="F203">
<p>
Words in
<ref eId="cfm7wqva4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/46/1">s. 46(1)</ref>
inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by
<ref eId="cfm7wqva4-00010" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cfm7wqva4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</ref>
,
<ref eId="cfm7wqva4-00012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/8/paragraph/18/2">Sch. 8 para. 18(2)</ref>
;
<ref eId="cfm7wqva4-00013" href="http://www.legislation.gov.uk/id/uksi/2000/1047">S.I. 2000/1047</ref>
,
<ref eId="cfm7wqva4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/a">art. 2(2)(a)</ref>
,
<ref eId="cfm7wqva4-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/1">Sch. Pt. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-31b5d5aa032dfc831ed647fd75a95002" marker="F204">
<p>
Words in s. 46(1) substituted (13.4.1995) by
<ref eId="cxdbjhqq3-00020" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbjhqq3-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbjhqq3-00022" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/56/2">Sch. 1 para. 56(2)</ref>
;
<ref eId="cxdbjhqq3-00023" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-55b26cf8838292023ec0a37ab93e82ad" marker="F205">
<p>
S. 46(1)(i) substituted (6.4.1997) by
<ref eId="c52k064l4-00008" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c52k064l4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c52k064l4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/44">Sch. 5 para. 44</ref>
;
<ref eId="c52k064l4-00011" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-658d912ff39066ef0093e2b4836f522f" marker="F206">
<p>
S. 46(2) repealed (13.4.1995) by
<ref eId="cxdbjhqq3-00031" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbjhqq3-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbjhqq3-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/56/3">Sch. 1 para. 56(3)</ref>
,
<ref eId="cxdbjhqq3-00034" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/2">Sch. 2</ref>
;
<ref eId="cxdbjhqq3-00035" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3b8d88d24067d4e9389ee190bb17df81" marker="F207">
<p>
S. 46(3) substituted (13.4.1995) by
<ref eId="cxdbjhqq3-00008" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbjhqq3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbjhqq3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/56/4">Sch. 1 para. 56(4)</ref>
;
<ref eId="cxdbjhqq3-00011" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5f3e018becbffabadb996aab281b74f0" marker="F208">
<p>
S. 46(6)(b)(i) repealed (13.4.1995) by
<ref eId="cxdbjhqq3-00055" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbjhqq3-00056" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbjhqq3-00057" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/56/5">Sch. 1 para. 56(5)</ref>
,
<ref eId="cxdbjhqq3-00058" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/2">Sch. 2</ref>
;
<ref eId="cxdbjhqq3-00059" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1635f1c4f490df93b26c360d2bed4488" marker="F209">
<p>
Words in s. 46(6)(b)(iii) substituted (19.7.1995) by
<ref eId="cxefvw503-00007" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cxefvw503-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/2/a">s. 180(2)(a)</ref>
,
<ref eId="cxefvw503-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/4/paragraph/22">Sch. 4 para. 22</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ba105644154cd92b1398a20bd4470dce" marker="F210">
<p>
Words in
<ref eId="cfm7wqva4-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/46/6/b/iii">s. 46(6)(b)(iii)</ref>
substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by
<ref eId="cfm7wqva4-00025" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cfm7wqva4-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</ref>
,
<ref eId="cfm7wqva4-00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/8/paragraph/18/3">Sch. 8 para. 18(3)</ref>
;
<ref eId="cfm7wqva4-00028" href="http://www.legislation.gov.uk/id/uksi/2000/1047">S.I. 2000/1047</ref>
,
<ref eId="cfm7wqva4-00029" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/a">art. 2(2)(a)</ref>
,
<ref eId="cfm7wqva4-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/1">Sch. Pt. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-11ed3af5f62f02948994d91f1b754060" marker="F211">
<p>
S. 46(8)(a) repealed (13.4.1995) by
<ref eId="cxdbjhqq3-00067" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbjhqq3-00068" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbjhqq3-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/56/6">Sch. 1 para. 56(6)</ref>
,
<ref eId="cxdbjhqq3-00070" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/2">Sch. 2</ref>
;
<ref eId="cxdbjhqq3-00071" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-62ac2a4bc4d767949193fa79581f534d" marker="F212">
<p>
S. 46(9) repealed (13.4.1995) by
<ref eId="cxdbjhqq3-00043" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbjhqq3-00044" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbjhqq3-00045" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/56/7">Sch. 1 para. 56(7)</ref>
,
<ref eId="cxdbjhqq3-00046" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/2">Sch. 2</ref>
;
<ref eId="cxdbjhqq3-00047" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6aefef6f5a9055c1709f8e1982ef2c2c" marker="F213">
<p>
<ref eId="cpzjfud44-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/46A">S. 46A</ref>
inserted (8.4.2010 for specified purposes) by
<ref eId="cpzjfud44-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cpzjfud44-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/103/3">ss. 103(3)</ref>
,
<ref eId="cpzjfud44-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">149(1)</ref>
;
<ref eId="cpzjfud44-00010" href="http://www.legislation.gov.uk/id/uksi/2010/1221">S.I. 2010/1221</ref>
,
<ref eId="cpzjfud44-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/1221/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-46c652c24865784c8a8eca2d65533e7d" marker="F214">
<p>
Words in
<ref eId="crby34ez4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/1">s. 47(1)</ref>
inserted (E.W.) (13.3.2014) by
<ref eId="crby34ez4-00007" href="http://www.legislation.gov.uk/id/ukpga/2013/30">Marriage (Same Sex Couples) Act 2013 (c. 30)</ref>
,
<ref eId="crby34ez4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3">s. 21(3)</ref>
,
<ref eId="crby34ez4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/24">Sch. 4 para. 24</ref>
;
<ref eId="crby34ez4-00010" href="http://www.legislation.gov.uk/id/uksi/2014/93">S.I. 2014/93</ref>
,
<ref eId="crby34ez4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vii">art. 3(j)(vii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ab49360d3c16e7bc461c686fc346fb18" marker="F215">
<p>
Words in
<ref eId="cp3zfn9n4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/1">s. 47(1)</ref>
inserted (5.12.2005) by
<ref eId="cp3zfn9n4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3zfn9n4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3zfn9n4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/14/a">Sch. 1 para. 14(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bcdb28efb2a8778530a72ae3e0f13494" marker="F216">
<p>
Words in
<ref eId="cfxqeetl4-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/1">s. 47(1)</ref>
inserted (3.9.2002) by
<ref eId="cfxqeetl4-00019" href="http://www.legislation.gov.uk/id/ukpga/2002/16">State Pension Credit Act 2002 (c. 16)</ref>
,
<ref eId="cfxqeetl4-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/16/section/18/a">ss. 18(a)</ref>
,
<ref eId="cfxqeetl4-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/16/section/22/3">22(3)</ref>
;
<ref eId="cfxqeetl4-00022" href="http://www.legislation.gov.uk/id/uksi/2002/2248">S.I. 2002/2248</ref>
,
<ref eId="cfxqeetl4-00023" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/2248/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bd7c6e43ddcc8e483bd851b14f0d749e" marker="F217">
<p>
Words in
<ref eId="ccd8e2202210281353075340100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/1">s. 47(1)</ref>
repealed (13.4.1995) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="ccd8e8202210281353075340100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="ccd8e11202210281353075340100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/57">Sch. 1 para. 57</ref>
,
<ref eId="ccd8e14202210281353075340100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/2">Sch. 2</ref>
;
<ref eId="d10e18" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
,
<ref eId="ccd8e21202210281353075340100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1994/2926/article/2/4">art. 2(4)</ref>
,
<ref eId="ccd8e24202210281353075340100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2926/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dd51dce19791c895bcaafea337e6da10" marker="F218">
<p>
<ref eId="cfxqeetl4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/1/a">S. 47(1)(a)</ref>
substituted (3.9.2002) by
<ref eId="cfxqeetl4-00008" href="http://www.legislation.gov.uk/id/ukpga/2002/16">State Pension Credit Act 2002 (c. 16)</ref>
,
<ref eId="cfxqeetl4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/16/section/18/b">ss. 18(b)</ref>
,
<ref eId="cfxqeetl4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/16/section/22/3">22(3)</ref>
;
<ref eId="cfxqeetl4-00011" href="http://www.legislation.gov.uk/id/uksi/2002/2248">S.I. 2002/2248</ref>
,
<ref eId="cfxqeetl4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/2248/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1b248c47440f9d478a4af0064d050e6c" marker="F219">
<p>
Words in
<ref eId="cfxqeetl4-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/1/b">s. 47(1)(b)</ref>
substituted (3.9.2002) by
<ref eId="cfxqeetl4-00030" href="http://www.legislation.gov.uk/id/ukpga/2002/16">State Pension Credit Act 2002 (c. 16)</ref>
,
<ref eId="cfxqeetl4-00031" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/16/section/18/c">ss. 18(c)</ref>
,
<ref eId="cfxqeetl4-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/16/section/22/3">22(3)</ref>
;
<ref eId="cfxqeetl4-00033" href="http://www.legislation.gov.uk/id/uksi/2002/2248">S.I. 2002/2248</ref>
,
<ref eId="cfxqeetl4-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/2248/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-26539809d6b635219ef904ffd43acb66" marker="F220">
<p>
Words in
<ref eId="cp3zfn9n4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/3">s. 47(3)</ref>
substituted (5.12.2005) by
<ref eId="cp3zfn9n4-00016" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3zfn9n4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3zfn9n4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/14/b/i">Sch. 1 para. 14(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2d71634c710def8ff6bc21b440abd201" marker="F221">
<p>
Words in
<ref eId="cfmbacif4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/3/d">s. 47(3)(d)</ref>
substituted (1.12.2001) by
<ref eId="cfmbacif4-00007" href="http://www.legislation.gov.uk/id/uksi/2001/3649">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649)</ref>
,
<ref eId="cfmbacif4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="cfmbacif4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/120">120</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b9a654b5fe9b214f1ccd66daf3f1eb92" marker="F222">
<p>
Words in
<ref eId="cp3zfn9n4-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/3">s. 47(3)</ref>
substituted (5.12.2005) by
<ref eId="cp3zfn9n4-00025" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3zfn9n4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3zfn9n4-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/14/b/ii">Sch. 1 para. 14(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-960b6a32f251d47fc35ada4f754a885d" marker="F223">
<p>
<ref eId="ccvz1gak4-00521" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/6">S. 47(6)</ref>
added (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by
<ref eId="ccvz1gak4-00522" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="ccvz1gak4-00523" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/32/4">ss. 32(4)</ref>
,
<ref eId="ccvz1gak4-00524" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">89(5)(a)</ref>
;
<ref eId="ccvz1gak4-00525" href="http://www.legislation.gov.uk/id/uksi/2000/1047">S.I. 2000/1047</ref>
,
<ref eId="ccvz1gak4-00526" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</ref>
,
<ref eId="ccvz1gak4-00527" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c376abb08978082b5093751bfc29c8fd" marker="F224">
<p>
Words in
<ref eId="cfxr2a7e4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/6">s. 47(6)</ref>
inserted (24.2.2003) by
<ref eId="cfxr2a7e4-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref eId="cfxr2a7e4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">s. 458(1)</ref>
,
<ref eId="cfxr2a7e4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/22/4">Sch. 11 para. 22(4)</ref>
;
<ref eId="cfxr2a7e4-00010" href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref eId="cfxr2a7e4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref eId="cfxr2a7e4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref eId="cfxr2a7e4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
,
<ref eId="cfxr2a7e4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref eId="cfxr2a7e4-00015" href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
,
<ref eId="cfxr2a7e4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/333/article/14">art. 14</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6cfbcab0985a44dba9610eeef780f78f" marker="F225">
<p>
<ref eId="cfwk6n1k4-00089" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/7">S. 47(7)</ref>
added (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by
<ref eId="cfwk6n1k4-00090" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cfwk6n1k4-00091" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">s. 89(5)(a)</ref>
,
<ref eId="cfwk6n1k4-00092" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
;
<ref eId="cfwk6n1k4-00093" href="http://www.legislation.gov.uk/id/uksi/2002/153">S.I. 2002/153</ref>
,
<ref eId="cfwk6n1k4-00094" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/153/article/2/g">art. 2(g)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7d23d0a59c0db833a7fea4ae6984795a" marker="F226">
<p>
<ref eId="cph37hym4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/8">S. 47(8)</ref>
inserted (6.4.2006) by
<ref eId="cph37hym4-00007" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cph37hym4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/165/3">ss. 165(3)</ref>
,
<ref eId="cph37hym4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
(with
<ref eId="cph37hym4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
);
<ref eId="cph37hym4-00011" href="http://www.legislation.gov.uk/id/uksi/2006/560">S.I. 2006/560</ref>
,
<ref eId="cph37hym4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/560/article/2/3">art. 2(3)</ref>
,
<ref eId="cph37hym4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/560/schedule/part/3">Sch. Pt. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8893478ecc1dd52f853881de0a1d3f8b" marker="F227">
<p>
<rref eId="cpy610im4-00054" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/9" upTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/47/11">S. 47(9)-(11)</rref>
added (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<ref eId="cpy610im4-00055" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cpy610im4-00056" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/14/5">ss. 14(5)</ref>
,
<ref eId="cpy610im4-00057" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/a">30(2)(a)</ref>
;
<ref eId="cpy610im4-00058" href="http://www.legislation.gov.uk/id/uksi/2009/406">S.I. 2009/406</ref>
,
<ref eId="cpy610im4-00059" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/a">art. 2(a)</ref>
<ref eId="cpy610im4-00060" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/406/article/2/b">(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4aac85f872197aca7692f759f5217453" marker="F228">
<p>
S. 48(2)(b) omitted (13.3.1996 for specified purposes, 1.4.1996 in so far as not already in force) by virtue of
<ref eId="cxucnsol3-00009" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cxucnsol3-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/140/2">ss. 140(2)</ref>
,
<ref eId="cxucnsol3-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
,
<ref eId="cxucnsol3-00012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="cxucnsol3-00013" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(2), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1a946b60a62c69d2a6b63b320eb0c17d" marker="F229">
<p>
Words in s. 48(2)(c) omitted (13.3.1996 for specified purposes, 1.4.1996 in so far as not already in force) by virtue of
<ref eId="cxucnsol3-00026" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cxucnsol3-00027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/140/2">ss. 140(2)</ref>
,
<ref eId="cxucnsol3-00028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
,
<ref eId="cxucnsol3-00029" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="cxucnsol3-00030" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(2), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-89fdac5eeb28618fe26937f567a6135b" marker="F230">
<p>
Words in
<ref eId="cp3zpz1e4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48/2/c">s. 48(2)(c)</ref>
substituted (5.12.2005) by
<ref eId="cp3zpz1e4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp3zpz1e4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp3zpz1e4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/15">Sch. 1 para. 15</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-20853e1f1df5323c23c50f43185a10ec" marker="F231">
<p>
Word in s. 48(2) substituted (13.4.1995) by
<ref eId="cxdbspva3-00007" href="http://www.legislation.gov.uk/id/ukpga/1994/18">Social Security (Incapacity for Work) Act 1994 (c. 18)</ref>
,
<ref eId="cxdbspva3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/18/section/16/3">s. 16(3)</ref>
,
<ref eId="cxdbspva3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/18/schedule/1/paragraph/58">Sch. 1 para. 58</ref>
;
<ref eId="cxdbspva3-00010" href="http://www.legislation.gov.uk/id/uksi/1994/2926">S.I. 1994/2926</ref>
, art. 2(4), Sch. Pt. 4
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d1d95a08030969a20f50b40502f843b0" marker="F232">
<p>
S. 48A inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03074" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03075" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/140/1">ss. 140(1)</ref>
,
<ref eId="c526jw244-03076" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-03077" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(5)(a), Sch. Pt. 5;
<ref eId="c526jw244-03080" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2ad119f89c71953f089fd609a61378f3" marker="F233">
<p>
Words in
<ref eId="cfxq76gm4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48A/1">s. 48A(1)</ref>
inserted (with effect in accordance with s. 8(2) of the amending Act) by
<ref eId="cfxq76gm4-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="cfxq76gm4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/39/a">Sch. 1 para. 39(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9233e24bcb38b597ed658c39b4cbe326" marker="F234">
<p>
Words in
<ref eId="cqkrb1zd4-01452" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48A/1/a">s. 48A(1)(a)</ref>
substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01453" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01454" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01455" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01456" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01457" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/23/2">Sch. 4 para. 23(2)</ref>
(with
<ref eId="cqkrb1zd4-01458" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01459" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01460" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f1c4b116197a0622b61b32f98c734f82" marker="F235">
<p>
Words in
<ref eId="cqkrb1zd4-01469" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48A/1/b">s. 48A(1)(b)</ref>
substituted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqkrb1zd4-01470" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqkrb1zd4-01471" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqkrb1zd4-01472" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
<ref eId="cqkrb1zd4-01473" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</ref>
,
<ref eId="cqkrb1zd4-01474" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/23/3">Sch. 4 para. 23(3)</ref>
(with
<ref eId="cqkrb1zd4-01475" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqkrb1zd4-01476" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqkrb1zd4-01477" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-55f1e60f515683361b90545253d8be59" marker="F236">
<p>
Word in
<ref eId="cfxq76gm4-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48A/1">s. 48A(1)</ref>
inserted (with effect in accordance with s. 8(2) of the amending Act) by
<ref eId="cfxq76gm4-00015" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="cfxq76gm4-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/39/b">Sch. 1 para. 39(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-db6045c41a766d5b9d71e05bd20570de" marker="F237">
<p>
Words in
<ref eId="ccvsvzpw4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48A/5">s. 48A(5)</ref>
inserted (28.7.2000) by
<ref eId="ccvsvzpw4-00007" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="ccvsvzpw4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/38/1">ss. 38(1)</ref>
,
<ref eId="ccvsvzpw4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">86(1)(b)</ref>
<ref eId="ccvsvzpw4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
(with
<ref eId="ccvsvzpw4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/38/2">ss. 38(2)</ref>
,
<ref eId="ccvsvzpw4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">83(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c28f0792421ddf79241427adf46dc1e5" marker="F238">
<p>
S. 49 and cross heading substituted (19.7.1995) by
<ref eId="cxef088r3-00008" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cxef088r3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/2/a">s. 180(2)(a)</ref>
,
<ref eId="cxef088r3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/4/paragraph/16">Sch. 4 para. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-439f4a30879c37f34caf4d86bf12ca23" marker="F239">
<p>
Words in s. 50 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00813" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00814" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00815" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/51/2">Sch. 1 para. 51(2)</ref>
;
<ref eId="c668i5s84-00816" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00817" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00818" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00819" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00816">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bdf98c5abc483fda094136b15ef9319f" marker="F240">
<p>
Words in
<ref eId="cqqot93f4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/1">s. 50(1)</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqot93f4-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/a/i">5(10)(a)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c8e212223c0a8297ecf123661bbb1772" marker="F241">
<p>
Words in
<ref eId="cqqot93f4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/1">s. 50(1)</ref>
substituted (6.4.2012) by
<ref eId="cqqot93f4-00016" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/a/ii">5(10)(a)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9e00f63be42e4715301036996e394adc" marker="F242">
<p>
<ref eId="cqqot93f4-00050" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/1/a">S. 50(1)(a)</ref>
<ref eId="cqqot93f4-00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/1/b">(b)</ref>
substituted (6.4.2012) by
<ref eId="cqqot93f4-00052" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/a/iii">5(10)(a)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e281f973490ba76b75948c0dd0f177cd" marker="F243">
<p>
S. 50(1A)(1B) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc128734840815" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc186743784227" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/45/b">Sch. 5 para. 45(b)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc109122048962" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="cc120560937411" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
;
<ref eId="d9e23" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc191680259133" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc192397765459" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc130960823998" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4/1">art. 4(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-988ba8f845c8dce010d719a13293b18f" marker="F244">
<p>
Words in
<ref eId="cqqot93f4-00106" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/2">s. 50(2)</ref>
substituted (6.4.2012) by
<ref eId="cqqot93f4-00107" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00108" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00109" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/b">5(10)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-22e4588a8c3df7c87d2883aafa2bb25d" marker="F245">
<p>
Words in s. 50(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00829" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00830" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00831" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/51/3">Sch. 1 para. 51(3)</ref>
;
<ref eId="c668i5s84-00832" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00833" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00834" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00835" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00832">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b4976916bbd754743ce4123c2ea8127a" marker="F246">
<p>
Words in s. 50(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00845" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00846" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00847" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/51/4">Sch. 1 para. 51(4)</ref>
;
<ref eId="c668i5s84-00848" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00849" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00850" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00851" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00848">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-87468c4223153ef683ac18789ec1049d" marker="F247">
<p>
Word in s. 50(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00861" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00862" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00863" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/51/5">Sch. 1 para. 51(5)</ref>
;
<ref eId="c668i5s84-00864" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00865" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00866" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00867" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00864">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-748b45005df4ecff939433bb82f850e6" marker="F248">
<p>
Words in
<ref eId="cqqot93f4-00138" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/4">s. 50(4)</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqot93f4-00139" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00140" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00141" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/c/i">5(10)(c)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-773d8c688b4a875a6965d510cf0b71a2" marker="F249">
<p>
Words in
<ref eId="cqqot93f4-00147" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/4">s. 50(4)</ref>
substituted (6.4.2012) by
<ref eId="cqqot93f4-00148" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00149" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00150" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/c/ii">5(10)(c)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0063c9efc9eaebaf91e53e636eb4d39d" marker="F250">
<p>
Words in
<ref eId="cqqot93f4-00156" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/4">s. 50(4)</ref>
substituted (6.4.2012) by
<ref eId="cqqot93f4-00157" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqot93f4-00158" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqot93f4-00159" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/c/iii">5(10)(c)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-60f3a8f3a09235fa7ed2950e7bc9236c" marker="F251">
<p>
Words in
<ref eId="cqqp98vy4-00197" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/50/6">s. 50(6)</ref>
substituted (6.4.2012) by
<ref eId="cqqp98vy4-00198" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqp98vy4-00199" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqp98vy4-00200" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/10/d">5(10)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-221cf129a4c82448902ca8c7e8d656c1" marker="F252">
<p>
S. 50(7) repealed (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc180564457407" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc134971370837" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/45/c">Sch. 5 para. 45(c)</ref>
,
<ref eId="cc101307625392" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc103499456458" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc119402129862" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc109197440134" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4/1">art. 4(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a3f297697978b368f114138ef121d6d1" marker="F253">
<p>
Words in s. 51(1)(a) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc178768399818" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc137311329884" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/46">Sch. 5 para. 46</ref>
;
<ref eId="d9e14" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc136728648702" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="cc186404928409" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
;
<ref eId="d9e24" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc198238552532" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc140813176579" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9058798df327fce7c1c937c2810e64a2" marker="F254">
<p>
Words in
<ref eId="cqqpp7cl4-00068" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/52/1">s. 52(1)</ref>
inserted (6.4.2012) by
<ref eId="cqqpp7cl4-00069" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqpp7cl4-00070" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqpp7cl4-00071" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/11/a/i">5(11)(a)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-838e8e6f94e1f201cd71d5309fc1615a" marker="F255">
<p>
Words in
<ref eId="cqqpp7cl4-00077" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/52/1">s. 52(1)</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqpp7cl4-00078" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqpp7cl4-00079" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqpp7cl4-00080" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/11/a/ii">5(11)(a)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5b18c43edf42cf722cd109324b539b28" marker="F256">
<p>
Words in
<ref eId="cqqpp7cl4-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/52/2">s. 52(2)</ref>
inserted (6.4.2012) by
<ref eId="cqqpp7cl4-00030" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqpp7cl4-00031" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqpp7cl4-00032" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/11/b">5(11)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1e9f4ade8e099b3889e2ebb92365bbbb" marker="F257">
<p>
S. 52(2)(a)(b) substituted (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc162195422394" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc138290701042" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/47/a">Sch. 5 para. 47(a)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc104637056271" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc181332328240" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-47551e52990eb5a545dcc7ef77974408" marker="F258">
<p>
S. 52(2A) added (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc184341025508" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc139134851634" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/47/a">Sch. 5 para. 47(a)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc102244765995" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc179078489097" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b4d9648e78495e0bf70272b65aa2ec13" marker="F259">
<p>
<ref eId="cqqpp7cl4-00084" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/52/2A/b">S. 52(2A)(b)</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqpp7cl4-00085" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqpp7cl4-00086" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqpp7cl4-00087" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/11/c">5(11)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5c1b3389042c64d48409a0cbf8661857" marker="F260">
<p>
<ref eId="cpzg1tlg4-00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/52/2A/c">S. 52(2A)(c)</ref>
repealed (6.4.2009) by
<ref eId="cpzg1tlg4-00014" href="http://www.legislation.gov.uk/id/ukpga/2008/30">Pensions Act 2008 (c. 30)</ref>
,
<ref eId="cpzg1tlg4-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/1">s. 149(1)</ref>
,
<ref eId="cpzg1tlg4-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/30/schedule/11/part/2">Sch. 11 Pt. 2</ref>
;
<ref eId="cpzg1tlg4-00017" href="http://www.legislation.gov.uk/id/uksi/2009/82">S.I. 2009/82</ref>
,
<ref eId="cpzg1tlg4-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/82/article/2/2/g">art. 2(2)(g)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e4c4ee834074161f8b56662dc61ae5a1" marker="F261">
<p>
<ref eId="cqqpp7cl4-00059" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/52/3">S. 52(3)</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqpp7cl4-00060" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqpp7cl4-00061" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqpp7cl4-00062" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/11/c">5(11)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2f02954477ab0217f62c8bc29d522e26" marker="F262">
<p>
S. 52(4)-(6) repealed (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc199192673633" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc185103452173" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/47/c">Sch. 5 para. 47(c)</ref>
,
<ref eId="cc128329764374" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc157450146405" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc192567502543" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-690cc858b70316fa63b40ab0df55bd66" marker="F263">
<p>
S. 53(1)-(1B) substituted for s. 53(1) (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc154950848055" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc103970421083" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/48/a">Sch. 5 para. 48(a)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc198325038933" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc198625605792" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0b1ee4eb1e384f0346642c7aefcda679" marker="F264">
<p>
Words in s. 53 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00877" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00878" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00879" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/52">Sch. 1 para. 52</ref>
;
<ref eId="c668i5s84-00880" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00881" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00882" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00883" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00880">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b837f4acb96c8fe086bb7a53e1b33b8b" marker="F265">
<p>
Words in
<ref eId="crc1qfay4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/53/1B/a">s. 53(1B)(a)</ref>
substituted (22.4.2014) by
<ref eId="crc1qfay4-00007" href="http://www.legislation.gov.uk/id/ukpga/2013/22">Crime and Courts Act 2013 (c. 22)</ref>
,
<ref eId="crc1qfay4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/22/section/61/3">s. 61(3)</ref>
,
<ref eId="crc1qfay4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/22/schedule/9/paragraph/52">Sch. 9 para. 52</ref>
;
<ref eId="crc1qfay4-00010" href="http://www.legislation.gov.uk/id/uksi/2014/954">S.I. 2014/954</ref>
,
<ref eId="crc1qfay4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/954/article/2/c">art. 2(c)</ref>
(with
<ref eId="crc1qfay4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/954/article/3">art. 3</ref>
) (with transitional provisions and savings in
<ref eId="crc1qfay4-00013" href="http://www.legislation.gov.uk/id/uksi/2014/956">S.I. 2014/956</ref>
,
<rref eId="crc1qfay4-00014" class="subref" from="http://www.legislation.gov.uk/id/uksi/2014/956/article/3" upTo="http://www.legislation.gov.uk/id/uksi/2014/956/article/11" ukl:CitationRef="crc1qfay4-00013">arts. 3-11</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e2ef1db52af6e7acf557ec79fc18d5fd" marker="F266">
<p>
<ref eId="cpqtomyb4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/53/1C">S. 53(1C)</ref>
inserted (6.4.2006) by
<ref eId="cpqtomyb4-00007" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cpqtomyb4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</ref>
,
<ref eId="cpqtomyb4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/10">Sch. 12 para. 10</ref>
;
<ref eId="cpqtomyb4-00010" href="http://www.legislation.gov.uk/id/uksi/2006/560">S.I. 2006/560</ref>
,
<ref eId="cpqtomyb4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/560/article/2/3">art. 2(3)</ref>
,
<ref eId="cpqtomyb4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/560/schedule/part/3">Sch. Pt. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b229c09246e46903bdacc1a65a92a736" marker="F267">
<p>
S. 53(2) repealed (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc174574473861" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc123266179577" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/48/b">Sch. 5 para. 48(b)</ref>
,
<ref eId="cc130599880154" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc187032298824" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc138545897713" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1b4a0c61994f4bda1684b5b051f29956" marker="F268">
<p>
S. 53(3) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc192030907908" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc128920140065" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/48/c">Sch. 5 para. 48(c)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc134950531315" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="cc121982669724" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
;
<ref eId="d9e23" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc103449022729" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc186984164404" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7659f3aa5215540d8f054bc36cfbc53c" marker="F269">
<p>
Words in
<ref eId="cqqq4o254-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/53/3">s. 53(3)</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqq4o254-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqq4o254-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqq4o254-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/12">5(12)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0f64280c71ddfb95d53528ef712b79ba" marker="F270">
<p>
S. 53(4)(5) repealed (6.4.1997) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc153497237080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc162300707731" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/48/d">Sch. 5 para. 48(d)</ref>
,
<ref eId="cc143432540474" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc119749858852" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc174139054047" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bf2c69450a4c17e97bf5f34c0eaa1789" marker="F271">
<p>
<ref eId="cqqq7lan4-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/54">S. 54</ref>
omitted (6.4.2012) by virtue of
<ref eId="cqqq7lan4-00005" href="http://www.legislation.gov.uk/id/uksi/2011/1730">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</ref>
,
<ref eId="cqqq7lan4-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="cqqq7lan4-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/13">5(13)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c8d0c1732f7c30bbfa8f8f9dcc800cf5" marker="F272">
<p>
S. 55(1) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc124283964101" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc112633676711" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/50">Sch. 5 para. 50</ref>
,
<ref eId="cc172825620630" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc180438355162" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc151667279161" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc130711178843" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c6ac0e66220171168dc099b4ab5c7abe" marker="F273">
<p>
S. 55(2)(2A) substituted for s. 52(2) (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) (with savings for existing state scheme premiums) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc182617842673" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/141/1">ss. 141(1)</ref>
,
<ref eId="cc153795379312" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc157470868055" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a">art. 2(5)(a)</ref>
,
<ref eId="cc155501919837" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V">Sch. Pt. V</ref>
;
<ref eId="d9e23" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc169735447710" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc113793647224" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc173803669690" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dd61383008e80c6068e3982ca5c61eff" marker="F274">
<p>
Words in
<ref eId="cqqqrdqf4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/55/2/a">s. 55(2)(a)</ref>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<ref eId="cqqqrdqf4-00008" href="http://www.legislation.gov.uk/id/ukpga/2007/22">Pensions Act 2007 (c. 22)</ref>
,
<ref eId="cqqqrdqf4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</ref>
,
<ref eId="cqqqrdqf4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</ref>
,
<ref eId="cqqqrdqf4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</ref>
,
<ref eId="cqqqrdqf4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/26">Sch. 4 para. 26</ref>
,
<ref eId="cqqqrdqf4-00013" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6">Sch. 7 Pt. 6</ref>
(with
<ref eId="cqqqrdqf4-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="cqqqrdqf4-00015" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cqqqrdqf4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fb8b043872ffa4ccae12fd2cd579c597" marker="F275">
<p>
Words in
<ref eId="cfwk6n1k4-00103" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/55/2">s. 55(2)</ref>
inserted (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by
<ref eId="cfwk6n1k4-00104" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cfwk6n1k4-00105" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">s. 89(5)(a)</ref>
,
<ref eId="cfwk6n1k4-00106" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/7/1/a">Sch. 2 para. 7(1)(a)</ref>
;
<ref eId="cfwk6n1k4-00107" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="cfwk6n1k4-00108" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3/a">art. 2(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f4dff1ed598934a82165b9dccb78f090" marker="F276">
<p>
Words in
<ref eId="cp40mbuw4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/55/2A/c">s. 55(2A)(c)</ref>
substituted (5.12.2005) by
<ref eId="cp40mbuw4-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp40mbuw4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp40mbuw4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/16">Sch. 1 para. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c1536323c605b46396fefcef918d2932" marker="F277">
<p>
Words in
<ref eId="cfwk6n1k4-00116" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/55/2A/e">s. 55(2A)</ref>
repealed (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by
<ref eId="cfwk6n1k4-00117" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cfwk6n1k4-00118" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">s. 89(5)(a)</ref>
,
<ref eId="cfwk6n1k4-00119" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/7/1/b">Sch. 2 para. 7(1)(b)</ref>
,
<ref eId="cfwk6n1k4-00120" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/13/part/I">Sch. 13 Pt. I</ref>
;
<ref eId="cfwk6n1k4-00121" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="cfwk6n1k4-00122" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3/a">art. 2(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-46c49ef9956fdcbc8cffc2233a28164c" marker="F278">
<p>
<ref eId="cfwk6n1k4-00217" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/55/2B">S. 55(2B)</ref>
<ref eId="cfwk6n1k4-00218" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/55/2C">(2C)</ref>
inserted (11.11.1999 for specified purposes, 6.4.2002 in so far as not already in force) by
<ref eId="cfwk6n1k4-00219" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
,
<ref eId="cfwk6n1k4-00220" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">s. 89(5)(a)</ref>
,
<ref eId="cfwk6n1k4-00221" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/7/1/c">Sch. 2 para. 7(1)(c)</ref>
;
<ref eId="cfwk6n1k4-00222" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="cfwk6n1k4-00223" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3/a">art. 2(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3790eab71a281980b9e3c5e128df4069" marker="F279">
<p>
S. 55(3)-(6) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc114943417894" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc149208683400" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/50">Sch. 5 para. 50</ref>
,
<ref eId="cc115623281490" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc116472356953" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc182085609654" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc150694843210" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-73812f0d3705bbecd4de2aa80490c4fb" marker="F280">
<p>
S. 56(1) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc186248032465" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc120325502255" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/51/a">Sch. 5 para. 51(a)</ref>
,
<ref eId="cc168329078172" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc152897620444" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc106178807052" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc102234836099" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a97a3a4fccc430fd19cf777c1a54da12" marker="F281">
<p>
Words in s. 56(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00909" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00910" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00911" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/54">Sch. 1 para. 54</ref>
;
<ref eId="c668i5s84-00912" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00913" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00914" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00915" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00912">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3807e29427bf7e5da4a1787966cea279" marker="F282">
<p>
Words in s. 56(2) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc169880999341" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc119137263752" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/51/a">Sch. 5 para. 51(a)</ref>
,
<ref eId="cc199424092082" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e18" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc177035790821" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc156353287217" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc188554737591" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4d9dd2c760b62cab9658ece2acb3778a" marker="F283">
<p>
S. 56(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc133817202793" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc124385496364" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/51/a">Sch. 5 para. 51(a)</ref>
,
<ref eId="cc119210975827" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="d9e16" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc194505958103" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc131058431012" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc119811883504" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f4c0d579b92109e197545c1e64936778" marker="F284">
<p>
Words in
<ref eId="cpqtvuvn4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/56/4">s. 56(4)</ref>
substituted (6.4.2006) by
<ref eId="cpqtvuvn4-00007" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cpqtvuvn4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</ref>
,
<ref eId="cpqtvuvn4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/11/2">Sch. 12 para. 11(2)</ref>
;
<ref eId="cpqtvuvn4-00010" href="http://www.legislation.gov.uk/id/uksi/2006/560">S.I. 2006/560</ref>
,
<ref eId="cpqtvuvn4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/560/article/2/3">art. 2(3)</ref>
,
<ref eId="cpqtvuvn4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/560/schedule/part/3">Sch. Pt. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9f16d2526019dffd229a1f89d27cbd8d" marker="F285">
<p>
<ref eId="cfwkpkr04-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/56/5">S. 56(5)</ref>
repealed (6.4.2002) by
<ref eId="cfwkpkr04-00005" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="cfwkpkr04-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/e">s. 86(1)(e)</ref>
<ref eId="cfwkpkr04-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="cfwkpkr04-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/9/part/III/11">Sch. 9 Pt. III(11)</ref>
(with
<ref eId="cfwkpkr04-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
);
<ref eId="cfwkpkr04-00010" href="http://www.legislation.gov.uk/id/uksi/2002/437">S.I. 2002/437</ref>
,
<ref eId="cfwkpkr04-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/437/article/3/3">art. 3(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5802bf5b5c388f7f094a5b8bfc746ef3" marker="F286">
<p>
S. 56(5)(6) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc158053685957" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="cc122820893837" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/51/b">Sch. 5 para. 51(b)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc121251885594" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc104045677821" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="cc145542127995" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4798f4787d1e1a991e6f15cb890ee04d" marker="F287">
<p>
<ref eId="cpwij6tp4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/56/7">S. 56(7)</ref>
<ref eId="cpwij6tp4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/56/8">(8)</ref>
inserted (1.10.2006 for specified purposes, 1.1.2007 in so far as not already in force) by
<ref eId="cpwij6tp4-00012" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cpwij6tp4-00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</ref>
,
<ref eId="cpwij6tp4-00014" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/11/3">Sch. 12 para. 11(3)</ref>
;
<ref eId="cpwij6tp4-00015" href="http://www.legislation.gov.uk/id/uksi/2006/2272">S.I. 2006/2272</ref>
,
<ref eId="cpwij6tp4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2272/article/2/3/a">art. 2(3)(a)</ref>
<ref eId="cpwij6tp4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2272/article/2/3/b">(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-374c180f6bf3d3c910bbd69cba97a824" marker="F288">
<p>
Words in s. 57(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00925" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00926" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00927" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/55">Sch. 1 para. 55</ref>
;
<ref eId="c668i5s84-00928" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00929" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00930" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00931" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00928">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f6aa064f0d850ed5a0a6fd5457eaf3c3" marker="F289">
<p>
S. 58(1)-(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oiqq84-00022" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oiqq84-00023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oiqq84-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/52">Sch. 5 para. 52</ref>
,
<ref eId="c56oiqq84-00025" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c56oiqq84-00026" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oiqq84-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oiqq84-00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oiqq84-00029" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-39c70f39876ef70eaf14251ac3a67ab0" marker="F290">
<p>
<ref eId="ccvtbknq4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/58/4">S. 58(4)</ref>
<ref eId="ccvtbknq4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/58/4A">(4A)</ref>
substituted for
<ref eId="ccvtbknq4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/58/4">s. 58(4)</ref>
(28.7.2000) by
<ref eId="ccvtbknq4-00009" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="ccvtbknq4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="ccvtbknq4-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="ccvtbknq4-00012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/5/1">Sch. 5 para. 5(1)</ref>
(with
<ref eId="ccvtbknq4-00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
,
<ref eId="ccvtbknq4-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fa70f3947ec1fa0b407b725a512ba2c0" marker="F291">
<p>
S. 58(5)(6) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oiqq84-00008" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oiqq84-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oiqq84-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/52">Sch. 5 para. 52</ref>
,
<ref eId="c56oiqq84-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c56oiqq84-00012" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oiqq84-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oiqq84-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oiqq84-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-943da9c00e03d1be62c05ab91546c99d" marker="F292">
<p>
S. 59 repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56opqak4-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56opqak4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56opqak4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/53">Sch. 5 para. 53</ref>
,
<ref eId="c56opqak4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c56opqak4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56opqak4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56opqak4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56opqak4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-242a981ca0bc7adbc6f36ce25e40793e" marker="F293">
<p>
S. 60(1)-(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oscz94-00059" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oscz94-00060" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oscz94-00061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/54/a">Sch. 5 para. 54(a)</ref>
,
<ref eId="c56oscz94-00062" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c56oscz94-00063" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oscz94-00064" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oscz94-00065" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oscz94-00066" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-631de372c72dffd5adbcff9999f79a32" marker="F294">
<p>
Words in s. 60(4) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oscz94-00033" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oscz94-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oscz94-00035" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/54/b/i">Sch. 5 para. 54(b)(i)</ref>
;
<ref eId="c56oscz94-00036" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oscz94-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oscz94-00038" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oscz94-00039" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-15d597c37d1be5f12dd7fd85eb0f145f" marker="F295">
<p>
Words in s. 60(4) added (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oscz94-00046" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oscz94-00047" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oscz94-00048" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/54/b/ii">Sch. 5 para. 54(b)(ii)</ref>
;
<ref eId="c56oscz94-00049" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oscz94-00050" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oscz94-00051" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oscz94-00052" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a42d8a5f3ceb56529ad230dc14dd5773" marker="F296">
<p>
Word in s. 60(5) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oscz94-00007" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oscz94-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oscz94-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/54/c">Sch. 5 para. 54(c)</ref>
;
<ref eId="c56oscz94-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oscz94-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oscz94-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oscz94-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0194a2b0b531604fece3a5d3bb021869" marker="F297">
<p>
Words in
<ref eId="cp40xs584-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/60/5">s. 60(5)</ref>
substituted (5.12.2005) by
<ref eId="cp40xs584-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2050">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</ref>
,
<ref eId="cp40xs584-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</ref>
,
<ref eId="cp40xs584-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/17">Sch. 1 para. 17</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4805f6a700355c0f2716d2d2478a0440" marker="F298">
<p>
S. 60(6)-(10) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56oscz94-00073" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56oscz94-00074" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56oscz94-00075" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/54/d">Sch. 5 para. 54(d)</ref>
,
<ref eId="c56oscz94-00076" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c56oscz94-00077" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56oscz94-00078" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56oscz94-00079" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56oscz94-00080" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0ec6ef1307c42e81adf27af25facc843" marker="F299">
<p>
S. 61(1)(a) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56rcgsr4-00008" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56rcgsr4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56rcgsr4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/55/a">Sch. 5 para. 55(a)</ref>
;
<ref eId="c56rcgsr4-00011" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56rcgsr4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56rcgsr4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56rcgsr4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a32e28afdcb94240c799d2e378e0c327" marker="F300">
<p>
Words in
<ref eId="ccvx9mv74-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/61/2">s. 61(2)</ref>
inserted (28.7.2000) by
<ref eId="ccvx9mv74-00007" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="ccvx9mv74-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="ccvx9mv74-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="ccvx9mv74-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/5/2">Sch. 5 para. 5(2)</ref>
(with
<ref eId="ccvx9mv74-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
,
<ref eId="ccvx9mv74-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4b3e7271c04ff49d5b4dba03cb2622b8" marker="F301">
<p>
S. 61(8)(a) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56rcgsr4-00035" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56rcgsr4-00036" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56rcgsr4-00037" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/55/b/i">Sch. 5 para. 55(b)(i)</ref>
;
<ref eId="c56rcgsr4-00038" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56rcgsr4-00039" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56rcgsr4-00040" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56rcgsr4-00041" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ba141d00f774f7b8df8ea5bbdd5138fa" marker="F302">
<p>
Word in s. 61(8) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56rcgsr4-00021" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56rcgsr4-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56rcgsr4-00023" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/55/b/ii">Sch. 5 para. 55(b)(ii)</ref>
;
<ref eId="c56rcgsr4-00024" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56rcgsr4-00025" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56rcgsr4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56rcgsr4-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1e48ab5292d058992810fcde0fb3c00f" marker="F303">
<p>
Word in s. 61(9) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56rcgsr4-00048" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56rcgsr4-00049" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56rcgsr4-00050" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/55/c">Sch. 5 para. 55(c)</ref>
;
<ref eId="c56rcgsr4-00051" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56rcgsr4-00052" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56rcgsr4-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56rcgsr4-00054" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d8d2a68cfd9363bb3f3b417a5bc24de7" marker="F304">
<p>
<ref eId="cpqu436z4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/61/9A">S. 61(9A)</ref>
inserted (6.4.2006) by
<ref eId="cpqu436z4-00007" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cpqu436z4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</ref>
,
<ref eId="cpqu436z4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/12">Sch. 12 para. 12</ref>
;
<ref eId="cpqu436z4-00010" href="http://www.legislation.gov.uk/id/uksi/2005/3331">S.I. 2005/3331</ref>
,
<ref eId="cpqu436z4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/3331/article/2/6">art. 2(6)</ref>
,
<ref eId="cpqu436z4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/3331/schedule/part/6">Sch. Pt. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b11d94255df4aaad7a40e4b7fc40b699" marker="F305">
<p>
Words in s. 62(1) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56rhand4-00007" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56rhand4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56rhand4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/56/a">Sch. 5 para. 56(a)</ref>
;
<ref eId="c56rhand4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56rhand4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56rhand4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56rhand4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e25fc9343684c8ac28e3730bca572831" marker="F306">
<p>
S. 62(2) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c56rhand4-00019" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c56rhand4-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c56rhand4-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/56/b">Sch. 5 para. 56(b)</ref>
,
<ref eId="c56rhand4-00022" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c56rhand4-00023" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c56rhand4-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c56rhand4-00025" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c56rhand4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f975a97eb804772d131fae5289ee4801" marker="F307">
<p>
Words in s. 63 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00941" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00942" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00943" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/56/2">Sch. 1 para. 56(2)</ref>
;
<ref eId="c668i5s84-00944" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00945" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00946" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00947" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00944">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-95597e287365c32abd93a46bdc2510f3" marker="F308">
<p>
S. 63(1)(a) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/a/i">Sch. 5 para. 57(a)(i)</ref>
,
<ref eId="c5am86kb4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5am86kb4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3b06dda884090c67a76d59cedec8225b" marker="F309">
<p>
<ref eId="ccvxc3pu4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/63/1/b">S. 63(1)(b)</ref>
substituted (28.7.2000) by
<ref eId="ccvxc3pu4-00008" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<ref eId="ccvxc3pu4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</ref>
<ref eId="ccvxc3pu4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</ref>
,
<ref eId="ccvxc3pu4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/5/3">Sch. 5 para. 5(3)</ref>
(with
<ref eId="ccvxc3pu4-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
,
<ref eId="ccvxc3pu4-00013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-981635b13c6c5e5d8e34a58bc9ae49ce" marker="F310">
<p>
S. 63(1)(c) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00032" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/a/iii">Sch. 5 para. 57(a)(iii)</ref>
,
<ref eId="c5am86kb4-00035" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5am86kb4-00036" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00038" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00039" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-776c2dc2713e0a53261ea164f5df0e32" marker="F311">
<p>
S. 63(2) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00045" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00046" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00047" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/b">Sch. 5 para. 57(b)</ref>
,
<ref eId="c5am86kb4-00048" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5am86kb4-00049" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00050" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00051" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00052" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e144087a3dc2018dfb738f358c978162" marker="F312">
<p>
S. 63(3)(a) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00073" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00074" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00075" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/c/i">Sch. 5 para. 57(c)(i)</ref>
,
<ref eId="c5am86kb4-00076" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5am86kb4-00077" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00078" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00079" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00080" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5c76594ef643952343230fabcdf52ef5" marker="F313">
<p>
Words in s. 63(3) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00957" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00958" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00959" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/56/3">Sch. 1 para. 56(3)</ref>
;
<ref eId="c668i5s84-00960" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00961" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00962" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00963" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00960">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6fcfaf1ed7799fb28348d162d36eac50" marker="F314">
<p>
Words in s. 63(3)(b) substituted (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00087" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00088" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00089" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/c/ii">Sch. 5 para. 57(c)(ii)</ref>
;
<ref eId="c5am86kb4-00090" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00091" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00092" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00093" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e4ea1efa570ca9e0f279ccaec0ba1a8f" marker="F315">
<p>
Words in s. 63(3) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00060" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00062" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/c/iii">Sch. 5 para. 57(c)(iii)</ref>
,
<ref eId="c5am86kb4-00063" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5am86kb4-00064" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00065" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00066" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00067" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a41d39a82a49a0c985bfa1e7445b47d8" marker="F316">
<p>
S. 63(4) repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5am86kb4-00099" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5am86kb4-00100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5am86kb4-00101" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/57/d">Sch. 5 para. 57(d)</ref>
,
<ref eId="c5am86kb4-00102" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5am86kb4-00103" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5am86kb4-00104" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5am86kb4-00105" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5am86kb4-00106" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f4d186763f66f559d8e06200acfdf802" marker="F317">
<p>
Words in s. 63(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00973" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00974" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00975" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/56/4">Sch. 1 para. 56(4)</ref>
;
<ref eId="c668i5s84-00976" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00977" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00978" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00979" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00976">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b2420b334224015da50d5c92d2a2876d" marker="F318">
<p>
S. 64 repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5au1fg64-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5au1fg64-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5au1fg64-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/58">Sch. 5 para. 58</ref>
,
<ref eId="c5au1fg64-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5au1fg64-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5au1fg64-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5au1fg64-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5au1fg64-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-042fc57a49a47f508c097cfd9f9127a1" marker="F319">
<p>
S. 65 repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5ausx8q4-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5ausx8q4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5ausx8q4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/59">Sch. 5 para. 59</ref>
,
<ref eId="c5ausx8q4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5ausx8q4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5ausx8q4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5ausx8q4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5ausx8q4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-97c1a9056b3a515ccbcec2551a77bbfd" marker="F320">
<p>
S. 66 repealed (6.4.1997) (with savings for existing state scheme premiums) by
<ref eId="c5auxqmv4-00006" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5auxqmv4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5auxqmv4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/60">Sch. 5 para. 60</ref>
,
<ref eId="c5auxqmv4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III">Sch. 7 Pt. III</ref>
;
<ref eId="c5auxqmv4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5auxqmv4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5auxqmv4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5auxqmv4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b8555df1c4dcc79d3438c97d8220164c" marker="F321">
<p>
Words in s. 67 substituted (6.4.1997) (with savings for existing state scheme premiums) by virtue of
<ref eId="c5av07554-00007" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5av07554-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5av07554-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/61">Sch. 5 para. 61</ref>
;
<ref eId="c5av07554-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5av07554-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5av07554-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5av07554-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6555e29350884a7c90e4ac380bfc319d" marker="F322">
<p>
Words in s. 67(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-00989" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00990" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-00991" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/57">Sch. 1 para. 57</ref>
;
<ref eId="c668i5s84-00992" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00993" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00994" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00995" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00992">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b25ab1eaf2c19446289dd4b91f14770d" marker="F323">
<p>
Word in s. 68(1) substituted (1.9.1998) by
<ref eId="c5qpxk1k4-00007" href="http://www.legislation.gov.uk/id/ukpga/1998/15">Magistrates' Courts (Procedure) Act 1998 (c. 15)</ref>
,
<ref eId="c5qpxk1k4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/15/section/4/2/b">ss. 4(2)(b)</ref>
,
<ref eId="c5qpxk1k4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/15/section/5/2">5(2)</ref>
;
<ref eId="c5qpxk1k4-00010" href="http://www.legislation.gov.uk/id/uksi/1998/1837">S.I. 1998/1837</ref>
,
<ref eId="c5qpxk1k4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/1837/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-394bb69d8cacd27f5c41c80c82549459" marker="F324">
<p>
Words in
<ref eId="cfxysws74-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/68/1/b">s. 68(1)(b)</ref>
substituted (1.4.2005) by
<ref eId="cfxysws74-00007" href="http://www.legislation.gov.uk/id/ukpga/2003/39">Courts Act 2003 (c. 39)</ref>
,
<ref eId="cfxysws74-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/39/section/110/1">s. 110(1)</ref>
,
<ref eId="cfxysws74-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2003/39/schedule/8/paragraph/361">Sch. 8 para. 361</ref>
;
<ref eId="cfxysws74-00010" href="http://www.legislation.gov.uk/id/uksi/2005/910">S.I. 2005/910</ref>
,
<ref eId="cfxysws74-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/910/article/3/y">art. 3(y)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-356125f13ea918cdee476893015d30ef" marker="F325">
<p>
Words in
<ref eId="ccvxrp3i4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/68/2">s. 68(2)</ref>
substituted (25.8.2000) by
<ref eId="ccvxrp3i4-00007" href="http://www.legislation.gov.uk/id/ukpga/2000/6">Powers of Criminal Courts (Sentencing) Act 2000 (c. 6)</ref>
,
<ref eId="ccvxrp3i4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/6/section/168/1">s. 168(1)</ref>
,
<ref eId="ccvxrp3i4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/6/schedule/9/paragraph/157">Sch. 9 para. 157</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bce9300858adae5ccdb3156efee6501f" marker="F326">
<p>
Words in s. 68 substituted (6.4.1997) (with savings for existing state scheme premiums) by virtue of
<ref eId="c5aymq3l4-00007" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c5aymq3l4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="c5aymq3l4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/61">Sch. 5 para. 61</ref>
;
<ref eId="c5aymq3l4-00010" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="c5aymq3l4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="c5aymq3l4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II">Sch. Pt. II</ref>
(with
<ref eId="c5aymq3l4-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/4">art. 4(2)(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-411f662746746657c6ecb0ae68ffa748" marker="F327">
<p>
Words in s. 68(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by
<ref eId="c668i5s84-01005" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-01006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/2/a">s. 28(2)(a)</ref>
,
<ref eId="c668i5s84-01007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/1/paragraph/58">Sch. 1 para. 58</ref>
;
<ref eId="c668i5s84-01008" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-01009" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-01010" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-01011" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-01008">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e1d550f500baa4636ea7b1322c3e4508" marker="C1">
<p>
Pt. III power to modify conferred by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1992/5">Social Security Administration Act 1992 (c. 5)</ref>
,
<ref eId="cc161357806628" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/5/section/148">s. 148</ref>
(as read with
<ref eId="d9e10" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc143565895563" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/128/3/4">ss. 128(3)(4)</ref>
,
<ref eId="cc100896483286" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/2">180(2)</ref>
(with
<ref eId="cc138714679804" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/128/5/6">s. 128(5)(6)</ref>
);
<ref eId="d9e23" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
,
<rref eId="cc104973088424" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2000/19/section/33/2" upTo="http://www.legislation.gov.uk/id/ukpga/2000/19/section/33/4" ukl:CitationRef="d9e23">ss. 33(2)-(4)</rref>
,
<ref eId="cc00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b/2">86(1)(b)(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-b4856a5c7e0e60f09854be704e42f880" marker="C2">
<p>
Pt. III: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="cc190422457360" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/149/1">ss. 149(1)</ref>
,
<ref eId="cc168752583034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="d9e13" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
,
<ref eId="cc115775039457" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/6">art. 2(6)</ref>
;
<ref eId="d9e20" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="cc147296081649" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="cc178118552141" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-839dede9ecd27ec0e9b302103caeb42f" marker="C3">
<p>
Pt. III applied (with modifications) (6.4.1997) by
<ref eId="c526jw244-04368" href="http://www.legislation.gov.uk/id/uksi/1996/1977">The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996 (S.I. 1996/1977)</ref>
,
<ref eId="c526jw244-04369" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1977/regulation/1/1">regs. 1(1)</ref>
,
<rref eId="c526jw244-04370" class="subref" from="http://www.legislation.gov.uk/id/uksi/1996/1977/regulation/2/4/a" upTo="http://www.legislation.gov.uk/id/uksi/1996/1977/regulation/2/4/f" ukl:CitationRef="c526jw244-04368">2(4)(a)-(f)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c78f1d2e230b6ba8dff7f0c999c4abc7" marker="C4">
<p>
Pt. III: power to transfer functions conferred (1.4.1999) by
<ref eId="c668i5s84-00115" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
,
<ref eId="c668i5s84-00116" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/23">ss. 23</ref>
,
<ref eId="c668i5s84-00117" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/2/section/28/3">28(3)</ref>
;
<ref eId="c668i5s84-00118" href="http://www.legislation.gov.uk/id/uksi/1999/527">S.I. 1999/527</ref>
,
<ref eId="c668i5s84-00119" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b">art. 2(b)</ref>
,
<ref eId="c668i5s84-00120" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2">Sch. 2</ref>
(with
<rref eId="c668i5s84-00121" class="subref" from="http://www.legislation.gov.uk/id/uksi/1999/527/article/3" upTo="http://www.legislation.gov.uk/id/uksi/1999/527/article/6" ukl:CitationRef="c668i5s84-00118">arts. 3-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-95781c18fa646573e2c5a5b49c682a01" marker="C5">
<p>
<ref eId="ccd8e120221026161155770100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/part/III">Pt. III</ref>
modified (24.7.2014) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/uksi/2014/1711">The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711)</ref>
,
<ref eId="ccd8e720221026161155770100" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/1711/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="ccd8e1020221026161155770100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/1711/regulation/7/2">7(2)</ref>
;
<ref eId="d10e13" href="http://www.legislation.gov.uk/id/uksi/2014/1683">S.I. 2014/1683</ref>
,
<ref eId="ccd8e1620221026161155770100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/1683/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-34577afa4fc18e6ce81245615de6a8e7" marker="C6">
<p>
S. 7(2) extended (6.4.1997) by
<ref eId="c526jw244-04145" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04146" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04147" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/12/3">12(3)</ref>
,
<ref eId="c526jw244-04148" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/13/2">13(2)</ref>
,
<ref eId="c526jw244-04149" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f047e84e55b1315402923b80caa188f7" marker="C7">
<p>
S. 7(7) extended (6.4.1997) by
<ref eId="c526jw244-04158" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04159" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04160" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/12/3">12(3)</ref>
,
<ref eId="c526jw244-04161" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/13/2">13(2)</ref>
,
<ref eId="c526jw244-04162" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-529723df9e5442df8cbe78524b85889e" marker="C8">
<p>
S. 9 excluded (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-03201" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03202" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/149/1">ss. 149(1)</ref>
,
<ref eId="c526jw244-03203" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-03204" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(6);
<ref eId="c526jw244-03206" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-2fa9de09edc9e5fdc2b244e48954c9d4" marker="C9">
<p>
S. 9(2) excluded (6.4.1997) by
<ref eId="c526jw244-04350" href="http://www.legislation.gov.uk/id/uksi/1996/1977">The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996 (S.I. 1996/1977)</ref>
,
<ref eId="c526jw244-04351" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1977/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04352" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1977/regulation/2/3">2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-73ebeb8c483e419fd354107d9c5ff2e4" marker="C10">
<p>
S. 9(2B) modified (6.4.1997) by
<ref eId="c526jw244-04221" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04222" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04223" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/27">27</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-4d7cf446208468215b62208dc8061466" marker="C11">
<p>
S. 9(2B)(b) modified (6.4.1997) by
<ref eId="c526jw244-04230" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04231" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04232" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/48/5/d">48(5)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-367a639f8311b96d64a6390f8164d886" marker="C12">
<p>
S. 11 extended (6.4.1997) by
<ref eId="c526jw244-04171" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04172" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04173" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/12/3">12(3)</ref>
,
<ref eId="c526jw244-04174" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/13/2">13(2)</ref>
,
<ref eId="c526jw244-04175" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f952418417e7284442c52f818b098030" marker="C13">
<p>
S. 12C applied (1.4.1998) by
<ref eId="c5qo2e2z4-00035" href="http://www.legislation.gov.uk/id/uksi/1998/366">The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366)</ref>
,
<ref eId="c5qo2e2z4-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/1">regs. 1</ref>
,
<ref eId="c5qo2e2z4-00037" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/58/5">58(5)</ref>
<ref eId="c5qo2e2z4-00038" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/58/6">(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-585509401514e2b5de1269f9dbb4c565" marker="C14">
<p>
S. 12C(1) extended (with modifications) (6.4.1997) by
<ref eId="c526jw244-04378" href="http://www.legislation.gov.uk/id/uksi/1997/784">The Occupational Pension Schemes (Discharge of Liability) Regulations 1997 (S.I. 1997/784)</ref>
,
<ref eId="c526jw244-04379" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/784/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04380" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/784/regulation/11/3/e">11(3)(e)</ref>
<ref eId="c526jw244-04381" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/784/regulation/11/6">(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-44efd96db07d96eb34757e686f389856" marker="C15">
<p>
S. 14(1) applied (with modifications) (6.4.1997) by
<ref eId="c526jw244-04308" href="http://www.legislation.gov.uk/id/uksi/1996/1461">The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461)</ref>
,
<ref eId="c526jw244-04309" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04310" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f9c3ce3decf2b3eff9cb4d6b56ac0150" marker="C16">
<p>
S. 14(2) modified (1.4.1998) by
<ref eId="c5qo2e2z4-00025" href="http://www.legislation.gov.uk/id/uksi/1998/366">The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366)</ref>
,
<ref eId="c5qo2e2z4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/1">regs. 1</ref>
,
<ref eId="c5qo2e2z4-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/36/1">36(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9b58f22a21f14146320d9081e4464e78" marker="C17">
<p>
<ref eId="cfxz42pa4-00454" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/15">S. 15</ref>
applied (6.4.2005) by
<ref eId="cfxz42pa4-00455" href="http://www.legislation.gov.uk/id/uksi/2005/438">The Armed Forces Pension Scheme Order 2005 (S.I. 2005/438)</ref>
,
<ref eId="cfxz42pa4-00456" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/438/article/1">art. 1</ref>
,
<ref eId="cfxz42pa4-00457" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/438/schedule/1/rule/D.17/5">Sch. 1 rule D.17(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-a86050d360e908fed10ab63fbf59220d" marker="C18">
<p>
<ref eId="crc0mkc94-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/15/1">S. 15(1)</ref>
: sums payable amended (with effect in accordance with arts. 1(4), 6 of the amending S.I.) by
<ref eId="crc0mkc94-00007" href="http://www.legislation.gov.uk/id/uksi/2014/516">The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516)</ref>
,
<ref eId="crc0mkc94-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/516/article/1/2/c">arts. 1(2)(c)</ref>
<ref eId="crc0mkc94-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/516/article/1/2/l">(l)</ref>
<ref eId="crc0mkc94-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/516/article/1/3">(3)</ref>
,
<ref eId="crc0mkc94-00011" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/516/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ba893e22fcd99f876c28e97581882998" marker="C19">
<p>
<ref eId="cfm95eo34-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/15A">S. 15A</ref>
applied (with effect in accordance with art. 1(2) of the amending S.S.I.) by SI 1992/129 Sch. 2 rule N6 (as inserted by
<ref eId="cfm95eo34-00020" href="http://www.legislation.gov.uk/id/ssi/2001/310">The Firemens Pension Scheme (Pension Sharing on Divorce) (Scotland) Order 2001 (S.S.I. 2001/310)</ref>
,
<ref eId="cfm95eo34-00021" class="subref" href="http://www.legislation.gov.uk/id/ssi/2001/310/article/1/2">arts. 1(2)</ref>
,
<ref eId="cfm95eo34-00022" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2001/310/article/3">3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-45cb7e7db85fa10b9b73e3c919b14a69" marker="C20">
<p>
<ref eId="ccd8e1202210281754452890100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/15A">S. 15A</ref>
applied (with effect in accordance with reg. 1(2) of the amending S.S.I.) by the
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/uksi/1995/365">National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365)</ref>
,
<ref eId="ccd8e7202210281754452890100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/365/regulation/W6">reg. W6</ref>
(as inserted by
<ref eId="d10e10" href="http://www.legislation.gov.uk/id/ssi/2001/465">S.S.I. 2001/465</ref>
,
<ref eId="ccd8e13202210281754452890100" class="subref" href="http://www.legislation.gov.uk/id/ssi/2001/465/regulation/1/2">reg. 1(2)</ref>
,
<ref eId="ccd8e16202210281754452890100" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2001/465/schedule/1/paragraph/3">sch. 1 para. 3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-cce1be6fed6bb3563052c6d9319d9d5f" marker="C21">
<p>
S. 16 modified (6.4.1997) by
<ref eId="c526jw244-04267" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04268" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04269" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/65">65</ref>
,
<ref eId="c526jw244-04270" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/66">66</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-34f73e3d2ba05d4548749694e726ebb3" marker="C22">
<p>
S. 16(1) applied (with modifications) (6.4.1997) by
<ref eId="c526jw244-04317" href="http://www.legislation.gov.uk/id/uksi/1996/1461">The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461)</ref>
,
<ref eId="c526jw244-04318" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04319" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/6/5">6(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-366529497ac7291106e5e6b9bf6bada9" marker="C23">
<p>
S. 16(2) applied (6.4.1997) by
<ref eId="c526jw244-04326" href="http://www.legislation.gov.uk/id/uksi/1996/1461">The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461)</ref>
,
<ref eId="c526jw244-04327" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04328" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/6/6">6(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-3065817ab69fce9fc05ab3d80bb52f20" marker="C24">
<p>
S. 19 applied (1.4.1998) by
<ref eId="c5qo2e2z4-00046" href="http://www.legislation.gov.uk/id/uksi/1998/366">The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366)</ref>
,
<ref eId="c5qo2e2z4-00047" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/1">regs. 1</ref>
,
<ref eId="c5qo2e2z4-00048" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/58/5">58(5)</ref>
<ref eId="c5qo2e2z4-00049" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/58/6">(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-a97d1bc278e9fa10b4b9bdd36929786f" marker="C25">
<p>
S. 21 applied (1.4.1998) by
<ref eId="c5qo2e2z4-00057" href="http://www.legislation.gov.uk/id/uksi/1998/366">The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366)</ref>
,
<ref eId="c5qo2e2z4-00058" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/1">regs. 1</ref>
,
<ref eId="c5qo2e2z4-00059" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/58/5">58(5)</ref>
<ref eId="c5qo2e2z4-00060" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/58/6">(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-60288c6f5178add850ce697b1ba391af" marker="C26">
<p>
<ref eId="ccd8e1202307031314589790100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/23/2/3">S. 23(2)(3)</ref>
excluded (6.4.1997) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="ccd8e7202307031314589790100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</ref>
,
<ref eId="ccd8e10202307031314589790100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/31">Sch. 5 para. 31</ref>
;
<ref eId="d10e13" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
,
<ref eId="ccd8e16202307031314589790100" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3">art. 2(3)</ref>
,
<ref eId="ccd8e20202307031314589790100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f474b142815367b0d8c563a3131ebd1b" marker="C27">
<p>
S. 34(2) extended (6.4.1997) by
<ref eId="c526jw244-04197" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04198" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04199" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/12/3">12(3)</ref>
,
<ref eId="c526jw244-04200" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/13/2">13(2)</ref>
,
<ref eId="c526jw244-04201" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5bb0016b2e49ff34f2e71772b93bf51d" marker="C28">
<p>
S. 34(8) extended (6.4.1997) by
<ref eId="c526jw244-04210" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04211" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04212" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/12/3">12(3)</ref>
,
<ref eId="c526jw244-04213" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/13/2">13(2)</ref>
,
<ref eId="c526jw244-04214" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-91dc3f7964fad2a96e27b8660a328d32" marker="C29">
<p>
Ss. 35 36 modified (temp.) (6.4.1997) by
<ref eId="c526jw244-04290" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04291" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04292" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/75">75</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-bcc38e32cb7f35f879e7f4886aa727ab" marker="C30">
<p>
S. 42(1)(a) modified (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<ref eId="c526jw244-02946" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-02947" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/137/4">ss. 137(4)</ref>
,
<ref eId="c526jw244-02948" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-02949" href="http://www.legislation.gov.uk/id/uksi/1996/778">S.I. 1996/778</ref>
, art. 2(1)(5)(a), Sch. Pts. 1, 5;
<ref eId="c526jw244-02953" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-66880a363b9f3cbcaebb657ef1c1c2b1" marker="C31">
<p>
Ss. 46-48 modified (6.4.1997) by
<ref eId="c526jw244-00171" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-00172" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-00173" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/49/1">49(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c43206a59a1cf043db81103c1af8137c" marker="C32">
<p>
S. 47(2)(b) applied (with modifications) (6.4.1997) by
<ref eId="c526jw244-04299" href="http://www.legislation.gov.uk/id/uksi/1996/1461">The Protected Rights (Transfer Payment) Regulations 1996 (S.I. 1996/1461)</ref>
,
<ref eId="c526jw244-04300" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04301" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1461/regulation/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ea65538b71ca0e4f55f0326997ac1b88" marker="C33">
<p>
S. 48 excluded (6.4.1997) by
<ref eId="c526jw244-03089" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
,
<ref eId="c526jw244-03090" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/140/3">ss. 140(3)</ref>
,
<ref eId="c526jw244-03091" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">180(1)</ref>
;
<ref eId="c526jw244-03092" href="http://www.legislation.gov.uk/id/uksi/1997/664">S.I. 1997/664</ref>
, art. 2(3), Sch. Pt. 2 (with art. 10)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d2cdc3b041aefc145412632f5adbf6a4" marker="C34">
<p>
S. 48A(1) modified (6.4.1997) by
<ref eId="c526jw244-04239" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04240" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04241" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/49/1">49(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d43e91aa4f728bd9d5943489066d5a36" marker="C35">
<p>
<ref eId="ccvywboo4-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/48A/5">S. 48A(5)</ref>
modified (1.11.2000) by
<ref eId="ccvywboo4-00007" href="http://www.legislation.gov.uk/id/uksi/2000/2736">The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000 (S.I. 2000/2736)</ref>
,
<ref eId="ccvywboo4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/2736/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="ccvywboo4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2736/regulation/3/1">3(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e6cdb31000849708c4095c3a152e34d2" marker="C36">
<p>
S. 50 modified (6.4.2009) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/uksi/1996/1172">The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="cc182369469110" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/76A/3">reg. 76A(3)</ref>
(as substituted by
<ref eId="d9e10" href="http://www.legislation.gov.uk/id/uksi/2009/598">S.I. 2009/598</ref>
,
<ref eId="cc153798058406" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/598/article/1">arts. 1</ref>
,
<ref eId="cc162635064914" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/598/article/3/7">3(7)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-efb2eda9cc291868076b32a24dc88704" marker="C37">
<p>
S. 50(1B) excluded (6.4.1997) by
<ref eId="c526jw244-04277" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-04278" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-04279" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/74">74</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e6723b88e42843150461341602bb7fd0" marker="C38">
<p>
S. 51(1)-(3) modified (6.4.1997) by
<ref eId="c526jw244-00180" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-00181" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-00182" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/67">67</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1a955fa46574fdd933c14380b18b7327" marker="C39">
<p>
S. 51(1)-(3) excluded (6.4.1997) by
<ref eId="c526jw244-00189" href="http://www.legislation.gov.uk/id/uksi/1996/1172">Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="c526jw244-00190" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c526jw244-00191" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/69">69</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1472b22f64800fd705f9160573e0622c" marker="C40">
<p>
S. 52 modified (6.4.2009) by
<ref eId="d25e4" href="http://www.legislation.gov.uk/id/uksi/1996/1172">The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="cc174628371674" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/76A/3">reg. 76A(3)</ref>
(as substituted by
<ref eId="d25e10" href="http://www.legislation.gov.uk/id/uksi/2009/598">S.I. 2009/598</ref>
,
<ref eId="cc111540188846" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/598/article/1">arts. 1</ref>
,
<ref eId="cc164739520218" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/598/article/3/7">3(7)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5b59c67d84c98c01e07124d7b1234362" marker="C41">
<p>
S. 53 modified (6.4.2009) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/uksi/1996/1172">The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172)</ref>
,
<ref eId="cc194454882534" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/76A/3">reg. 76A(3)</ref>
(as substituted by
<ref eId="d9e10" href="http://www.legislation.gov.uk/id/uksi/2009/598">S.I. 2009/598</ref>
,
<ref eId="cc161407562939" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/598/article/1">arts. 1</ref>
,
<ref eId="cc145822649623" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/598/article/3/7">3(7)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-904e3ba5dab61391244c290454117a6f" marker="C42">
<p>
S. 55(2B) excluded (6.4.2002) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/uksi/1996/1172">S.I. 1996/1172</ref>
,
<ref eId="cc151153859980" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/1172/regulation/51/1A">reg. 51(1A)</ref>
(as substituted by
<ref eId="d9e10" href="http://www.legislation.gov.uk/id/uksi/2002/681">The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/681)</ref>
,
<ref eId="cc157031828531" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/681/regulation/1">regs. 1</ref>
,
<ref eId="cc128093721882" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/681/regulation/2/12/a">2(12)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-eadb73bba73dc07b9189fc59cfb85bfe" marker="C43">
<p>
<ref eId="cpwipnre4-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/61">S. 61</ref>
modified (6.4.2007) by
<ref eId="cpwipnre4-00027" href="http://www.legislation.gov.uk/id/uksi/2007/834">The Pension Protection Fund (Contributions Equivalent Premium) Regulations 2007 (S.I. 2007/834)</ref>
,
<ref eId="cpwipnre4-00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/834/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwipnre4-00029" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/834/regulation/8">8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360061" marker="M1">
<p>
<ref eId="c00006" href="http://www.legislation.gov.uk/id/ukpga/1992/4">1992 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360071" marker="M2">
<p>
<ref eId="c00007" href="http://www.legislation.gov.uk/id/ukpga/1965/51">1965 c. 51</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360091" marker="M3">
<p>
<ref eId="c00009" href="http://www.legislation.gov.uk/id/ukpga/1975/60">1975 c. 60</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360101" marker="M4">
<p>
<ref eId="c00010" href="http://www.legislation.gov.uk/id/ukpga/1992/5">1992 c. 5</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360151" marker="M5">
<p>
<ref eId="c00013" href="http://www.legislation.gov.uk/id/ukpga/1986/50">1986 c. 50</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360161" marker="M6">
<p>
<ref eId="c00014" href="http://www.legislation.gov.uk/id/ukpga/1992/4">1992 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360231" marker="M7">
<p>
<ref eId="c00021" href="http://www.legislation.gov.uk/id/ukpga/1992/4">1992 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360241" marker="M8">
<p>
<ref eId="c00022" href="http://www.legislation.gov.uk/id/ukpga/1992/4">1992 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360331" marker="M9">
<p>
<ref eId="c00025" href="http://www.legislation.gov.uk/id/ukpga/1992/4">1992 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360341" marker="M10">
<p>
<ref eId="c00026" href="http://www.legislation.gov.uk/id/ukpga/1975/60">1975 c. 60</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360351" marker="M11">
<p>
<ref eId="c00027" href="http://www.legislation.gov.uk/id/ukpga/1992/5">1992 c. 5</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360421" marker="M12">
<p>
<ref eId="c00034" href="http://www.legislation.gov.uk/id/ukpga/1980/43">1980 c. 43</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21360441" marker="M13">
<p>
<ref eId="c00036" href="http://www.legislation.gov.uk/id/ukpga/1975/21">1975 c. 21</ref>
.
</p>
</note>
</notes>
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<dc:title>Pension Schemes Act 1993</dc:title>
<dc:description>An Act to consolidate certain enactments relating to pension schemes with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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<body eId="body">
<part eId="part-III" uk:target="true">
<num>Part III</num>
<heading> Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties</heading>
<chapter eId="part-III-chapter-I">
<num>Chapter I</num>
<heading> Certification</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-preliminary">
<heading> Preliminary</heading>
<section eId="section-7">
<num>7</num>
<heading>
Issue of contracting-out
<noteRef href="#key-1764d6637d6b6984c3a386b2b5d1d829" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... certificates.
</heading>
<subsection eId="section-7-1">
<num>
<ins class="substitution first" ukl:ChangeId="key-d2c7be531f47ed2f6108fb26afc9455d-1663681735103" ukl:CommentaryRef="key-d2c7be531f47ed2f6108fb26afc9455d">
<noteRef uk:name="commentary" href="#key-d2c7be531f47ed2f6108fb26afc9455d" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-d2c7be531f47ed2f6108fb26afc9455d-1663681735103" ukl:CommentaryRef="key-d2c7be531f47ed2f6108fb26afc9455d">Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7-1A">
<num>
<ins class="first" ukl:ChangeId="M_F_c67c4f13-95ea-402b-bdc1-316750d5052b-1663693609303" ukl:CommentaryRef="key-d2c7be531f47ed2f6108fb26afc9455d">
<noteRef uk:name="commentary" href="#key-d2c7be531f47ed2f6108fb26afc9455d" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_c67c4f13-95ea-402b-bdc1-316750d5052b-1663693609303" ukl:CommentaryRef="key-d2c7be531f47ed2f6108fb26afc9455d">In this Act such a certificate is referred to as “</ins>
<term refersTo="#term-a-contracting-out-certificate">
<ins ukl:ChangeId="M_F_c67c4f13-95ea-402b-bdc1-316750d5052b-1663693609303" ukl:CommentaryRef="key-d2c7be531f47ed2f6108fb26afc9455d">a contracting-out certificate</ins>
</term>
<ins class="last" ukl:ChangeId="M_F_c67c4f13-95ea-402b-bdc1-316750d5052b-1663693609303" ukl:CommentaryRef="key-d2c7be531f47ed2f6108fb26afc9455d">”.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7-2">
<num>(2)</num>
<intro>
<p>The regulations shall provide for contracting-out certificates to be issued to employers and to specify—</p>
</intro>
<level class="para1" eId="section-7-2-a">
<num>(a)</num>
<content>
<p>the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and</p>
</content>
</level>
<level class="para1" eId="section-7-2-b">
<num>(b)</num>
<content>
<p>the occupational pension schemes by reference to which those employments are to be so treated.</p>
</content>
</level>
</subsection>
<subsection eId="section-7-2A">
<num>
<ins class="first" ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">
<noteRef uk:name="commentary" href="#key-e669ce551457cfc030ca1ed108718709" class="commentary"/>
(2A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">The regulations may provide, in the case of contracting-out certificates issued before the principal appointed day, for their cancellation by virtue of the regulations—</ins>
</p>
</intro>
<level class="para1" eId="section-7-2A-a">
<num>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">at the end of a prescribed period beginning with that day, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-2A-b">
<num>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">if prescribed conditions are not satisfied at any time in that period,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">but for them to continue to have effect until so cancelled; and the regulations may provide that a certificate having effect on and after that day by virtue of this subsection is to have effect, in relation to any earner’s service on or after that day, as if issued on or after that day.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-7-2B">
<num>
<ins ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">(2B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-e669ce551457cfc030ca1ed108718709-1602856942687" ukl:CommentaryRef="key-e669ce551457cfc030ca1ed108718709">In this Part, “the principal appointed day” means the day designated by an order under section 180 of the Pensions Act 1995 as the principal appointed day for the purposes of Part III of that Act</ins>
</p>
</content>
</subsection>
<subsection eId="section-7-3">
<num>(3)</num>
<content>
<p>An occupational pension scheme is a contracted-out scheme in relation to an earner’s employment if it is for the time being specified in a contracting-out certificate in relation to that employment; and references in this Act to the contracting-out of a scheme are references to its inclusion in such a certificate.</p>
</content>
</subsection>
<subsection eId="section-7-4">
<num>
<noteRef href="#key-4a6699a4fde6894cb71fc94eed3f61dd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-7-5">
<num>
<noteRef href="#key-4a6699a4fde6894cb71fc94eed3f61dd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-7-6">
<num>
<noteRef href="#key-4a6699a4fde6894cb71fc94eed3f61dd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-7-7">
<num>(7)</num>
<content>
<p>
Except in prescribed circumstances, no contracting-out certificate
<noteRef href="#key-6500780c135657ff8ac8d01b36bba8d0" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... shall have effect from a date earlier than that on which the certificate is issued.
</p>
</content>
</subsection>
<subsection eId="section-7-8">
<num>
<ins class="first" ukl:ChangeId="key-7241482a62e8e2a4f26997b5e4a12f59-1663685495012" ukl:CommentaryRef="key-7241482a62e8e2a4f26997b5e4a12f59">
<noteRef uk:name="commentary" href="#key-7241482a62e8e2a4f26997b5e4a12f59" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-7241482a62e8e2a4f26997b5e4a12f59-1663685495012" ukl:CommentaryRef="key-7241482a62e8e2a4f26997b5e4a12f59">References in this Act to a contracting-out certificate, a contracted-out scheme and to contracting-out in a context relating to a money purchase contracted-out scheme are to be construed in accordance with section 181A.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8">
<num>8</num>
<heading> Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.</heading>
<subsection eId="section-8-1">
<num>(1)</num>
<intro>
<p>
The employment of an earner in employed earner’s employment is “
<term refersTo="#term-contracted-out-employment" eId="term-contracted-out-employment">contracted-out employment</term>
” in relation to him during any period in which
<ins class="first" ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">
<noteRef uk:name="commentary" href="#key-0c6a37cf12859ec95d1f4c525ce9e934" class="commentary"/>
</ins>
</p>
</intro>
<level class="para1" eId="section-8-1-a">
<num>
<ins ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">he is under pensionable age;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8-1-aa">
<num>
<ins ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">(aa)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">his service in the employment is for the time being service which qualifies him for a pension provided by an occupational pension scheme contracted out by virtue of satisfying section 9(2) (in this Act referred to as “</ins>
<term refersTo="#term-a-salary-related-contracted-out-scheme">
<ins ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">a salary related contracted-out scheme</ins>
</term>
<ins class="last" ukl:ChangeId="key-0c6a37cf12859ec95d1f4c525ce9e934-1663694424314" ukl:CommentaryRef="key-0c6a37cf12859ec95d1f4c525ce9e934">”);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8-1-b">
<num>(b)</num>
<content>
<p>
there is in force a contracting-out certificate issued by the
<ins class="first last" ukl:ChangeId="key-55201c0cc7390752ea3ec25505f8067a-1620141311875" ukl:CommentaryRef="key-55201c0cc7390752ea3ec25505f8067a">
<noteRef uk:name="commentary" href="#key-55201c0cc7390752ea3ec25505f8067a" class="commentary"/>
Inland Revenue
</ins>
in accordance with this Chapter stating that the employment is contracted-out employment by reference to the scheme.
</p>
</content>
</level>
</subsection>
<subsection eId="section-8-1A">
<num>
<ins class="first" ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">
<noteRef uk:name="commentary" href="#key-8477a415e3c9f43a06444479f530830f" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">In addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “</ins>
<term refersTo="#term-contracted-out-employment">
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">contracted-out employment</ins>
</term>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">” in relation to him during that period if—</ins>
</p>
</intro>
<level class="para1" eId="section-8-1A-a">
<num>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">he was under pensionable age;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8-1A-b">
<num>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">his employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8-1A-c">
<num>
<ins ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-8477a415e3c9f43a06444479f530830f-1663693987504" ukl:CommentaryRef="key-8477a415e3c9f43a06444479f530830f">there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8-2">
<num>(2)</num>
<intro>
<p>In this Act—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-guaranteed-minimum-pension" eId="term-guaranteed-minimum-pension">guaranteed minimum pension</term>
” means any pension which is provided by an occupational pension scheme in accordance with the requirements of sections 13 and 17 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s
<ins class="substitution first" ukl:ChangeId="key-ef8b079e17a1e0987d3e19fd4d4f559b-1661939896196" ukl:CommentaryRef="key-ef8b079e17a1e0987d3e19fd4d4f559b">
<noteRef uk:name="commentary" href="#key-ef8b079e17a1e0987d3e19fd4d4f559b" class="commentary"/>
widow's, widower’s
</ins>
<ins class="substitution" ukl:ChangeId="key-ef8b079e17a1e0987d3e19fd4d4f559b-1661939896196" ukl:CommentaryRef="key-ef8b079e17a1e0987d3e19fd4d4f559b">
<ins class="first last" ukl:ChangeId="key-1d20f02abccb51929b79bb86e090dd08-1666784915123" ukl:CommentaryRef="key-1d20f02abccb51929b79bb86e090dd08">
<noteRef uk:name="commentary" href="#key-1d20f02abccb51929b79bb86e090dd08" class="commentary"/>
, surviving same sex spouse's
</ins>
</ins>
<ins class="substitution last" ukl:ChangeId="key-ef8b079e17a1e0987d3e19fd4d4f559b-1661939896196" ukl:CommentaryRef="key-ef8b079e17a1e0987d3e19fd4d4f559b"> or surviving civil partner's</ins>
guaranteed minimum as determined for the purposes of those sections respectively; and
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-minimum-payment" eId="term-minimum-payment">minimum payment</term>
”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the current lower earnings limit but not
<ins class="substitution first last" ukl:ChangeId="key-31cc21f978a6a8ee155f0630be8399be-1663767315881" ukl:CommentaryRef="key-31cc21f978a6a8ee155f0630be8399be">
<noteRef uk:name="commentary" href="#key-31cc21f978a6a8ee155f0630be8399be" class="commentary"/>
the applicable limit
</ins>
(or the prescribed equivalents if he is paid otherwise than weekly);
</p>
</content>
</hcontainer>
<wrapUp>
<p>
<ins class="substitution first" ukl:ChangeId="key-b53d6e6b3546ba0a40600ec4132f90be-1618314805098" ukl:CommentaryRef="key-b53d6e6b3546ba0a40600ec4132f90be">
<noteRef uk:name="commentary" href="#key-b53d6e6b3546ba0a40600ec4132f90be" class="commentary"/>
and for the purposes of this subsection “rebate percentage” means the appropriate flat rate percentage
</ins>
<ins class="substitution last" ukl:ChangeId="key-b53d6e6b3546ba0a40600ec4132f90be-1618314805098" ukl:CommentaryRef="key-b53d6e6b3546ba0a40600ec4132f90be">
<ins class="first last" ukl:ChangeId="key-e0ff62c204101e4dee2865fddbcbea8a-1663694592504" ukl:CommentaryRef="key-e0ff62c204101e4dee2865fddbcbea8a">
<noteRef uk:name="commentary" href="#key-e0ff62c204101e4dee2865fddbcbea8a" class="commentary"/>
for the tax year in which the week falls as specified in an order made under section 42B (as it had effect before the abolition date)
</ins>
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-8-2A">
<num>
<ins class="first" ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">
<noteRef uk:name="commentary" href="#key-96e8ba0deb378011bf04208285a814d8" class="commentary"/>
(2A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">In subsection (2) “</ins>
<term refersTo="#term-the-applicable-limit">
<ins ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">the applicable limit</ins>
</term>
<ins ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">” means—</ins>
</p>
</intro>
<level class="para1" eId="section-8-2A-a">
<num>
<ins ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">in relation to a tax year before 2009-10, the upper earnings limit;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8-2A-b">
<num>
<ins ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-96e8ba0deb378011bf04208285a814d8-1663767341060" ukl:CommentaryRef="key-96e8ba0deb378011bf04208285a814d8">in relation to 2009-10 or any subsequent tax year, the upper accrual point.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8-3">
<num>(3)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="section-8-3-a">
<num>(a)</num>
<content>
<p>for the manner in which, and time at which or period within which, minimum payments are to be made;</p>
</content>
</level>
<level class="para1" eId="section-8-3-b">
<num>(b)</num>
<content>
<p>for the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;</p>
</content>
</level>
<level class="para1" eId="section-8-3-c">
<num>(c)</num>
<content>
<p>for calculating the amounts payable according to a scale prepared from time to time by the Secretary of State or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;</p>
</content>
</level>
<level class="para1" eId="section-8-3-d">
<num>(d)</num>
<content>
<p>for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age on retirement, shall be determined as at the beginning of the week or as at the end of it;</p>
</content>
</level>
<level class="para1" eId="section-8-3-e">
<num>(e)</num>
<content>
<p>for securing that liability is not avoided or reduced by the payment of earnings being made in accordance with any practice which is abnormal for the employment in respect of which the earnings are paid;</p>
</content>
</level>
<level class="para1" eId="section-8-3-f">
<num>(f)</num>
<content>
<p>
without prejudice to paragraph (e), for enabling the
<ins class="first last" ukl:ChangeId="key-653094591396b1ab04feb730a7649f62-1620141367187" ukl:CommentaryRef="key-653094591396b1ab04feb730a7649f62">
<noteRef uk:name="commentary" href="#key-653094591396b1ab04feb730a7649f62" class="commentary"/>
Inland Revenue
</ins>
, where
<ins class="first last" ukl:ChangeId="key-653094591396b1ab04feb730a7649f62-1620141407547" ukl:CommentaryRef="key-653094591396b1ab04feb730a7649f62">
<noteRef uk:name="commentary" href="#key-653094591396b1ab04feb730a7649f62" class="commentary"/>
they are
</ins>
satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of minimum payments is avoided or reduced by means of irregular or unequal payments of earnings, to give directions for securing that minimum payments are payable as if that practice were not followed;
</p>
</content>
</level>
<level class="para1" eId="section-8-3-g">
<num>(g)</num>
<content>
<p>for the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; and</p>
</content>
</level>
<level class="para1" eId="section-8-3-h">
<num>(h)</num>
<content>
<p>for this section to have effect, in prescribed cases, as if for any reference to a tax week there were substituted a reference to a prescribed period.</p>
</content>
</level>
</subsection>
<subsection eId="section-8-4">
<num>(4)</num>
<content>
<p>Any contracting-out certificate for the time being in force in respect of an employed earner’s employment shall be conclusive that the employment is contracted-out employment.</p>
</content>
</subsection>
<subsection eId="section-8-5">
<num>
<noteRef href="#key-4c67f873c359d7d4a68a1e5583211622" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-general-requirements-for-certification">
<heading> General requirements for certification</heading>
<section eId="section-9">
<num>9</num>
<heading> Requirements for certification of schemes: general.</heading>
<subsection eId="section-9-1">
<num>(1)</num>
<content>
<p>
Subject to subsection (4), an occupational pension scheme can be contracted-out in relation to an earner’s employment only if it satisfies subsection (2)
<noteRef href="#key-e03dddaf7c23934cc53a8bfd81bfda98" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... .
</p>
</content>
</subsection>
<subsection eId="section-9-2">
<num>
<ins class="first" ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">
<noteRef uk:name="commentary" href="#key-60610c9f63ebdc4d7cfe5bcd49544c71" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">An occupational pension scheme satisfies this subsection only if—</ins>
</p>
</intro>
<level class="para1" eId="section-9-2-an1">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">in relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2-bn1">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">in relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-9-2A">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(2A)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">The conditions of this subsection are that—</ins>
</p>
</intro>
<level class="para1" eId="section-9-2A-a">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">the scheme complies in all respects with </ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">
<ins class="first last" ukl:ChangeId="key-fbbd68cac3199b198cfe736b9f86476f-1663776955038" ukl:CommentaryRef="key-fbbd68cac3199b198cfe736b9f86476f">
<noteRef uk:name="commentary" href="#key-fbbd68cac3199b198cfe736b9f86476f" class="commentary"/>
sections 13 to 24E
</ins>
</ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71"> or, in such cases or classes of case as may be prescribed, with those sections as modified by regulations, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2A-b">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">the rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-9-2B">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(2B)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">The conditions of this subsection are that the </ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">
<ins class="first last" ukl:ChangeId="key-acbb4a329d199dc921d14801031fbb3f-1620141646267" ukl:CommentaryRef="key-acbb4a329d199dc921d14801031fbb3f">
<noteRef uk:name="commentary" href="#key-acbb4a329d199dc921d14801031fbb3f" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">
<ins class="first last" ukl:ChangeId="key-31c4a4f934eff49af4edb2779bd46a42-1620141719483" ukl:CommentaryRef="key-31c4a4f934eff49af4edb2779bd46a42">
<noteRef uk:name="commentary" href="#key-31c4a4f934eff49af4edb2779bd46a42" class="commentary"/>
are satisfied
</ins>
</ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71"> that—</ins>
</p>
</intro>
<level class="para1" eId="section-9-2B-a">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">the scheme complies with section 12A,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2B-b">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">restrictions imposed under section 40 of the Pensions Act 1995 (restriction on employer-related investments) apply to the scheme and the scheme complies with those restrictions,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2B-c">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">the scheme satisfies such other requirements as may be prescribed (which—</ins>
</p>
</intro>
<level class="para2" eId="section-9-2B-c-i">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">must include requirements as to the amount of the resources of the scheme and,</ins>
</p>
</content>
</level>
<level class="para2" eId="section-9-2B-c-ii">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">may include a requirement that, if the only members of the scheme were those falling within any prescribed class or description, the scheme would comply with section 12A); and</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-9-2B-d">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">the scheme does not fall within a prescribed class or description,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">and </ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">
<ins class="first last" ukl:ChangeId="key-31c4a4f934eff49af4edb2779bd46a42-1620141756828" ukl:CommentaryRef="key-31c4a4f934eff49af4edb2779bd46a42">
<noteRef uk:name="commentary" href="#key-31c4a4f934eff49af4edb2779bd46a42" class="commentary"/>
are satisfied
</ins>
</ins>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71"> that the rules of the scheme are framed so as to comply with the relevant requirements.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-9-2C">
<num>
<ins ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">(2C)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-60610c9f63ebdc4d7cfe5bcd49544c71-1602857521630" ukl:CommentaryRef="key-60610c9f63ebdc4d7cfe5bcd49544c71">Regulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.</ins>
</p>
</content>
</subsection>
<subsection eId="section-9-3">
<num>
<noteRef href="#key-5050940a5a4d76c4d4e48e0e8e17691b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-9-4">
<num>(4)</num>
<content>
<p>
Where there are two or more occupational pension schemes in force in relation to an earner’s employment, none of which can by itself be a contracted-out scheme, the
<ins class="first last" ukl:ChangeId="key-e8f2dc530365eafea448fcbb3ec525ac-1620141915949" ukl:CommentaryRef="key-e8f2dc530365eafea448fcbb3ec525ac">
<noteRef uk:name="commentary" href="#key-e8f2dc530365eafea448fcbb3ec525ac" class="commentary"/>
Inland Revenue may, if they think
</ins>
fit, treat them for contracting-out purposes as a single scheme.
</p>
</content>
</subsection>
<subsection eId="section-9-5">
<num>
<noteRef href="#key-1f74f066f599899f5099a78fe1d0c6b6" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-9-5A">
<num>
<ins class="first" ukl:ChangeId="key-d99d170cad00f99fa8cde69ab6d91ea1-1642592577930" ukl:CommentaryRef="key-d99d170cad00f99fa8cde69ab6d91ea1">
<noteRef uk:name="commentary" href="#key-d99d170cad00f99fa8cde69ab6d91ea1" class="commentary"/>
(5A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d99d170cad00f99fa8cde69ab6d91ea1-1642592577930" ukl:CommentaryRef="key-d99d170cad00f99fa8cde69ab6d91ea1">Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme </ins>
<ins ukl:ChangeId="key-d99d170cad00f99fa8cde69ab6d91ea1-1642592577930" ukl:CommentaryRef="key-d99d170cad00f99fa8cde69ab6d91ea1">
<ins class="substitution first last" ukl:ChangeId="key-41abc5abdbb115bdbbfbb57973173e2c-1662742681596" ukl:CommentaryRef="key-41abc5abdbb115bdbbfbb57973173e2c">
<noteRef uk:name="commentary" href="#key-41abc5abdbb115bdbbfbb57973173e2c" class="commentary"/>
is a registered pension scheme under section 153 of the Finance Act 2004
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-d99d170cad00f99fa8cde69ab6d91ea1-1642592577930" ukl:CommentaryRef="key-d99d170cad00f99fa8cde69ab6d91ea1">.</ins>
</p>
</content>
</subsection>
<subsection eId="section-9-6">
<num>(6)</num>
<intro>
<p>
In this section “
<term refersTo="#term-relevant-requirements" eId="term-relevant-requirements">relevant requirements</term>
” means—
</p>
</intro>
<level class="para1" eId="section-9-6-a">
<num>(a)</num>
<content>
<p>
the requirements of any regulations prescribing the form and content of rules of contracted-out
<noteRef href="#key-e724484b5e811829c4bab3a792cc5cd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... schemes; and
</p>
</content>
</level>
<level class="para1" eId="section-9-6-b">
<num>(b)</num>
<content>
<p>
such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the
<ins class="substitution first last" ukl:ChangeId="key-32d52560a9720917226cd2a5a174c15a-1618315214121" ukl:CommentaryRef="key-32d52560a9720917226cd2a5a174c15a">
<noteRef uk:name="commentary" href="#key-32d52560a9720917226cd2a5a174c15a" class="commentary"/>
Secretary of State
</ins>
as a condition of contracting-out
<noteRef href="#key-7ee37a9a553ab3e9d719d2a1f7292e58" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... either generally or in relation to a particular scheme.
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-10">
<num>
<noteRef href="#key-7e9f8d268f42914b044f469e0d06290f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
10
</num>
<heading> Protected rights and money purchase benefits.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-11">
<num>11</num>
<heading> Elections as to employments covered by contracting-out certificates.</heading>
<subsection eId="section-11-1">
<num>(1)</num>
<content>
<p>Subject to the provisions of this Part, an employment otherwise satisfying the conditions for inclusion in a contracting-out certificate shall be so included if and so long as the employer so elects and not otherwise.</p>
</content>
</subsection>
<subsection eId="section-11-2">
<num>(2)</num>
<content>
<p>Subject to subsections (3) and (4), an election may be so made, and an employment so included, either generally or in relation only to a particular description of earners.</p>
</content>
</subsection>
<subsection eId="section-11-3">
<num>(3)</num>
<content>
<p>Except in such cases as may be prescribed, an employer shall not, in making or abstaining from making any election under this section, discriminate between different earners on any grounds other than the nature of their employment.</p>
</content>
</subsection>
<subsection eId="section-11-4">
<num>(4)</num>
<intro>
<p>
If the
<ins class="first last" ukl:ChangeId="key-a15323509f88ac8151d9d47dcd267368-1620142377340" ukl:CommentaryRef="key-a15323509f88ac8151d9d47dcd267368">
<noteRef uk:name="commentary" href="#key-a15323509f88ac8151d9d47dcd267368" class="commentary"/>
Inland Revenue consider
</ins>
that an employer is contravening subsection (3) in relation to any scheme,
<ins class="first last" ukl:ChangeId="key-f0b6cf75443ab63e19da820fa27a2b50-1620142450392" ukl:CommentaryRef="key-f0b6cf75443ab63e19da820fa27a2b50">
<noteRef uk:name="commentary" href="#key-f0b6cf75443ab63e19da820fa27a2b50" class="commentary"/>
they
</ins>
may—
</p>
</intro>
<level class="para1" eId="section-11-4-a">
<num>(a)</num>
<content>
<p>refuse to give effect to any election made by him in relation to that scheme; or</p>
</content>
</level>
<level class="para1" eId="section-11-4-b">
<num>(b)</num>
<content>
<p>cancel any contracting-out certificate held by him in respect of it.</p>
</content>
</level>
</subsection>
<subsection eId="section-11-5">
<num>(5)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="section-11-5-a">
<num>(a)</num>
<content>
<p>for regulating the manner in which an employer is to make an election with a view to the issue, variation or surrender of a contracting-out certificate;</p>
</content>
</level>
<level class="para1" eId="section-11-5-b">
<num>(b)</num>
<intro>
<p>for requiring an employer to give a notice of his intentions in respect of making or abstaining from making any such election in relation to any existing or proposed scheme—</p>
</intro>
<level class="para2" eId="section-11-5-b-i">
<num>(i)</num>
<content>
<p>to employees in any employment to which the scheme applies or to which it is proposed that it should apply;</p>
</content>
</level>
<level class="para2" eId="section-11-5-b-ii">
<num>(ii)</num>
<content>
<p>to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;</p>
</content>
</level>
<level class="para2" eId="section-11-5-b-iii">
<num>(iii)</num>
<content>
<p>to the trustees and managers of the scheme; and</p>
</content>
</level>
<level class="para2" eId="section-11-5-b-iv">
<num>(iv)</num>
<content>
<p>to such other persons as may be prescribed;</p>
</content>
</level>
</level>
<level class="para1" eId="section-11-5-c">
<num>(c)</num>
<content>
<p>for requiring an employer, in connection with any such notice, to furnish such information as may be prescribed and to undertake such consultations as may be prescribed with any such trade union as is mentioned in paragraph (b)(ii);</p>
</content>
</level>
<level class="para1" eId="section-11-5-d">
<num>(d)</num>
<content>
<p>
for empowering the
<ins class="first last" ukl:ChangeId="key-3f301654b5abee1bb57c48fa637a5299-1620142506156" ukl:CommentaryRef="key-3f301654b5abee1bb57c48fa637a5299">
<noteRef uk:name="commentary" href="#key-3f301654b5abee1bb57c48fa637a5299" class="commentary"/>
Inland Revenue
</ins>
to refuse to give effect to an election made by an employer unless
<ins class="first last" ukl:ChangeId="key-3f301654b5abee1bb57c48fa637a5299-1620142550223" ukl:CommentaryRef="key-3f301654b5abee1bb57c48fa637a5299">
<noteRef uk:name="commentary" href="#key-3f301654b5abee1bb57c48fa637a5299" class="commentary"/>
they are
</ins>
satisfied that he has complied with the requirements of the regulations;
</p>
</content>
</level>
<level class="para1" eId="section-11-5-e">
<num>(e)</num>
<intro>
<p>for referring to an industrial tribunal any question—</p>
</intro>
<level class="para2" eId="section-11-5-e-i">
<num>(i)</num>
<content>
<p>whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or</p>
</content>
</level>
<level class="para2" eId="section-11-5-e-ii">
<num>(ii)</num>
<content>
<p>whether the requirements of the regulations as to consultation have been complied with.</p>
</content>
</level>
</level>
</subsection>
</section>
<section eId="section-12">
<num>
<noteRef href="#key-cd11a42b0e20f8c719cf8feafc9be336" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
12
</num>
<heading> Determination of basis on which scheme is contracted-out.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-applying-from-the-principal-appointed-day-of-the-pensions-act-1995">
<heading>
<ins class="first" ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<noteRef uk:name="commentary" href="#key-2952eafd577f4c0b57f67f485745f1b5" class="commentary"/>
Requirements for certification of occupational pension schemes applying from the principal appointed day of the Pensions Act 1995
</ins>
</heading>
<section eId="section-12A">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">12A</ins>
</num>
<heading>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">The statutory standard</ins>
</heading>
<subsection eId="section-12A-1">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Subject to the provisions of this Part, the scheme must, in relation to the provision of pensions for earners in employed earner’s employment, and for their </ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution first last" ukl:ChangeId="key-62bb09b26f98b0301ff99357062b98d0-1661940055538" ukl:CommentaryRef="key-62bb09b26f98b0301ff99357062b98d0">
<noteRef uk:name="commentary" href="#key-62bb09b26f98b0301ff99357062b98d0" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">, satisfy the statutory standard.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-2">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Subject to regulations made by virtue of section 9(2B)(c)(ii), in applying this section regard must only be had to—</ins>
</p>
</intro>
<level class="para1" eId="section-12A-2-a">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">earners in employed earner’s employment, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-2-b">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">their </ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution first last" ukl:ChangeId="key-b2987e3ea930d9aa29f7f9b508906d3d-1661940072198" ukl:CommentaryRef="key-b2987e3ea930d9aa29f7f9b508906d3d">
<noteRef uk:name="commentary" href="#key-b2987e3ea930d9aa29f7f9b508906d3d" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-12A-3">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">For the purposes of this section, a scheme satisfies the statutory standard if the pensions to be provided for such persons are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-4">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Regulations may provide for the manner of, and criteria for, determining whether the pensions to be provided for such persons under a scheme are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-5">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared from time to time by a prescribed body </ins>
<noteRef href="#key-0555df67ea88e44ea4b12fc850c8191b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">... .</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-6">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">The pensions to be provided for such persons under a scheme are to be treated as broadly equivalent to or better than the pensions which would be provided for such persons under a reference scheme if and only if an actuary (who, except in prescribed circumstances, must be the actuary appointed for the scheme in pursuance of section 47 of the Pensions Act 1995) so certifies.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-12B">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">12B</ins>
</num>
<heading>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Reference scheme</ins>
</heading>
<subsection eId="section-12B-1">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">This section applies for the purposes of section 12A.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12B-2">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">A reference scheme is an occupational pension scheme which—</ins>
</p>
</intro>
<level class="para1" eId="section-12B-2-a">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">complies with each of subsections (3) and (4), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12B-2-b">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">complies with any prescribed requirements.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-12B-3">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—</ins>
</p>
</intro>
<level class="para1" eId="section-12B-3-a">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12B-3-b">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(b)</ins>
</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">for the annual rate of the pension at that age to be—</ins>
</p>
</intro>
<level class="para2" eId="section-12B-3-b-i">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">1/80th of average qualifying earnings in the last three tax years preceding the end of service,</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">multiplied by</ins>
</p>
</intro>
<level class="para2" eId="section-12B-3-b-ii">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">the number of years service, not exceeding such number as would produce an annual rate equal to half the earnings on which it is calculated.</ins>
</p>
</content>
</level>
</hcontainer>
</level>
</subsection>
<subsection eId="section-12B-4">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">In relation to </ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution first last" ukl:ChangeId="key-86314767a853623e5398133c0499cb8e-1661940307082" ukl:CommentaryRef="key-86314767a853623e5398133c0499cb8e">
<noteRef uk:name="commentary" href="#key-86314767a853623e5398133c0499cb8e" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">, a reference scheme is one which provides—</ins>
</p>
</intro>
<level class="para1" eId="section-12B-4-a">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">for the </ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution first last" ukl:ChangeId="key-86314767a853623e5398133c0499cb8e-1661940329061" ukl:CommentaryRef="key-86314767a853623e5398133c0499cb8e">
<noteRef uk:name="commentary" href="#key-86314767a853623e5398133c0499cb8e" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5"> of earners employed in employed earner’s employment (whether the earners die before or after attaining the age of 65) to be entitled, except in prescribed circumstances, to pensions under the scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12B-4-b">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution first" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">
<noteRef uk:name="commentary" href="#key-143601ecf8df22ae9076c5054867c162" class="commentary"/>
(b)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">for entitlements to those pensions to commence on the day following the death of the earners, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12B-4-c">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">(c)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">except in prescribed circumstances, for the annual rate of those pensions to be—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-12B-4-c-i">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">if the earners die on or after their normal pension age, 50 per cent. of the annual rate which a reference scheme was required to provide to the deceased earners immediately before their death, or</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-12B-4-c-ii">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">if the earners die before their normal pension age, 50 per cent. of the annual rate which a reference scheme would have been required to provide to the deceased earners if the date of their death had been their normal pension age, and</ins>
</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-12B-4-d">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">(d)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">if those pensions are payable in respect of earners who die—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-12B-4-d-i">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">otherwise than in pensionable service under the scheme, and</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-12B-4-d-ii">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">before their own entitlements to pensions under the scheme have commenced,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution last" ukl:ChangeId="key-143601ecf8df22ae9076c5054867c162-1618325225339" ukl:CommentaryRef="key-143601ecf8df22ae9076c5054867c162">for those pensions to be revalued in accordance with section 84 as though they were such benefits as are mentioned in section 83(1)(a).</ins>
</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-12B-5">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">For the purposes of this section, an earner’s qualifying earnings in any tax year are 90 per cent. of the amount by which the earner’s earnings—</ins>
</p>
</intro>
<level class="para1" eId="section-12B-5-a">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">exceed the qualifying earnings factor for that year, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12B-5-b">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">do not exceed </ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="substitution first last" ukl:ChangeId="key-e7ce6c2717e71e8e1e42725db198a6bd-1663695893150" ukl:CommentaryRef="key-e7ce6c2717e71e8e1e42725db198a6bd">
<noteRef uk:name="commentary" href="#key-e7ce6c2717e71e8e1e42725db198a6bd" class="commentary"/>
the applicable limit
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-12B-6">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Regulations may modify subsections (2) to (5).</ins>
</p>
</content>
</subsection>
<subsection eId="section-12B-7">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="first" ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">
<noteRef uk:name="commentary" href="#key-00d13876e4ee6bf4405bbd41c77b1ae6" class="commentary"/>
</ins>
</ins>
<term refersTo="#term-the-applicable-limit">
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">the applicable limit</ins>
</ins>
</term>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">” means— </ins>
</ins>
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">in relation to a tax year before </ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">
<ins class="substitution first last" ukl:ChangeId="key-a7eb4e664e10c8c47f2a156e93c78934-1663767490031" ukl:CommentaryRef="key-a7eb4e664e10c8c47f2a156e93c78934">
<noteRef uk:name="commentary" href="#key-a7eb4e664e10c8c47f2a156e93c78934" class="commentary"/>
2009-10
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">, the upper earnings limit for the year multiplied by 53;</ins>
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">in relation to </ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">
<ins class="substitution first last" ukl:ChangeId="key-a7eb4e664e10c8c47f2a156e93c78934-1663767511120" ukl:CommentaryRef="key-a7eb4e664e10c8c47f2a156e93c78934">
<noteRef uk:name="commentary" href="#key-a7eb4e664e10c8c47f2a156e93c78934" class="commentary"/>
2009-10
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6"> or any subsequent tax year, the upper accrual point </ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">
<ins class="first last" ukl:ChangeId="key-29de602c4f54819c6f9e3628dabd568e-1663767530170" ukl:CommentaryRef="key-29de602c4f54819c6f9e3628dabd568e">
<noteRef uk:name="commentary" href="#key-29de602c4f54819c6f9e3628dabd568e" class="commentary"/>
multiplied by 53
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">
<ins class="last" ukl:ChangeId="key-00d13876e4ee6bf4405bbd41c77b1ae6-1663695935849" ukl:CommentaryRef="key-00d13876e4ee6bf4405bbd41c77b1ae6">;</ins>
</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">“normal pension age”, in relation to a scheme, means the age specified in the scheme as the earliest age at which pension becomes payable under the scheme (apart from any special provision as to early retirement on grounds of ill-health or otherwise),</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">“qualifying earnings factor”, in relation to a tax year, has the meaning given by section 122(1) of the Social Security Contributions and Benefits Act 1992, and</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">“upper earnings limit”, in relation to a tax year, means the amount specified for that year by regulations made by virtue of section 5(3) of that Act as the upper earnings limit for Class 1 contributions.</ins>
</p>
</content>
</hcontainer>
</subsection>
</section>
<section eId="section-12C">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">12C</ins>
</num>
<heading>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Transfer, commutation, etc</ins>
</heading>
<subsection eId="section-12C-1">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Regulations may prohibit or restrict—</ins>
</p>
</intro>
<level class="para1" eId="section-12C-1-a">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">the transfer of any liability—</ins>
</p>
</intro>
<level class="para2" eId="section-12C-1-a-i">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">for the payment of pensions under a relevant scheme, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-12C-1-a-ii">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">in respect of accrued rights to such pensions,</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-12C-1-b">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">the discharge of any liability to provide pensions under a relevant scheme, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12C-1-c">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">the payment of a lump sum instead of a pension payable under a relevant scheme,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">except in prescribed circumstances or on prescribed conditions.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-12C-2">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">In this section “relevant scheme” means a scheme contracted out by virtue of section 9(2B) of this Act and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner’s service on or after the principal appointed day.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12C-3">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-12D">
<num>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">12D</ins>
</num>
<heading>
<ins ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">Entitlement to benefit</ins>
</heading>
<content>
<p>
<ins class="last" ukl:ChangeId="key-2952eafd577f4c0b57f67f485745f1b5-1602663930443" ukl:CommentaryRef="key-2952eafd577f4c0b57f67f485745f1b5">In the case of a scheme contracted out by virtue of section 9(2B) of this Act, regulations may make provision as to the ages by reference to which benefits under the scheme are to be paid</ins>
</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions">
<heading> Requirements for certification of occupational pension schemes providing guaranteed minimum pensions</heading>
<section eId="section-13">
<num>13</num>
<heading> Minimum pensions for earners.</heading>
<subsection eId="section-13-1">
<num>(1)</num>
<intro>
<p>Subject to the provisions of this Part, the scheme must—</p>
</intro>
<level class="para1" eId="section-13-1-a">
<num>(a)</num>
<content>
<p>provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and</p>
</content>
</level>
<level class="para1" eId="section-13-1-b">
<num>(b)</num>
<content>
<p>contain a rule to the effect that the weekly rate of the pension will be not less than his guaranteed minimum (if any) under sections 14 to 16.</p>
</content>
</level>
</subsection>
<subsection eId="section-13-1A">
<num>
<ins class="first" ukl:ChangeId="key-8569375fc539c3d3cd7cd38b6623bc33-1663777033726" ukl:CommentaryRef="key-8569375fc539c3d3cd7cd38b6623bc33">
<noteRef uk:name="commentary" href="#key-8569375fc539c3d3cd7cd38b6623bc33" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-8569375fc539c3d3cd7cd38b6623bc33-1663777033726" ukl:CommentaryRef="key-8569375fc539c3d3cd7cd38b6623bc33">But a scheme may be amended so as to omit provision of the kind specified in subsection (1)(a) and (b) if the conditions specified in section 24B are satisfied.</ins>
</p>
</content>
</subsection>
<subsection eId="section-13-2">
<num>(2)</num>
<intro>
<p>
In the case of an earner who is a married woman or widow who is liable to pay primary Class 1 contributions at a reduced rate by virtue of section 19(4) of the
<noteRef href="#c21360061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992, subject to the provisions of this Part, the scheme must—
</p>
</intro>
<level class="para1" eId="section-13-2-a">
<num>(a)</num>
<content>
<p>
provide for her to be entitled to a pension under the scheme if she attains pensionable age
<noteRef href="#key-3c4a057e8dd0e638efa8c32dbe090495" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...; and
</p>
</content>
</level>
<level class="para1" eId="section-13-2-b">
<num>(b)</num>
<content>
<p>satisfy such other conditions as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-13-3">
<num>(3)</num>
<content>
<p>Subject to subsection (4), the scheme must provide for the pension to commence on the date on which the earner attains pensionable age and to continue for his life.</p>
</content>
</subsection>
<subsection eId="section-13-4">
<num>(4)</num>
<content>
<p>Subject to subsection (5), the scheme may provide for the commencement of the earner’s guaranteed minimum pension to be postponed for any period for which he continues in employment after attaining pensionable age.</p>
</content>
</subsection>
<subsection eId="section-13-5">
<num>(5)</num>
<intro>
<p>The scheme must provide for the earner’s consent to be required—</p>
</intro>
<level class="para1" eId="section-13-5-a">
<num>(a)</num>
<content>
<p>for any such postponement by virtue of employment to which the scheme does not relate; and</p>
</content>
</level>
<level class="para1" eId="section-13-5-b">
<num>(b)</num>
<content>
<p>for any such postponement after the expiration of five years from the date on which he attains pensionable age.</p>
</content>
</level>
</subsection>
<subsection eId="section-13-6">
<num>(6)</num>
<content>
<p>Equivalent pension benefits for the purposes of the former legislation are not to be regarded as constituting any part of the earner’s guaranteed minimum pension.</p>
</content>
</subsection>
<subsection eId="section-13-7">
<num>(7)</num>
<intro>
<p>The benefits referred to in subsection (6) are any to which the earner may be immediately or prospectively entitled in respect of a period of employment which—</p>
</intro>
<level class="para1" eId="section-13-7-a">
<num>(a)</num>
<content>
<p>was for him non-participating employment under that legislation; and</p>
</content>
</level>
<level class="para1" eId="section-13-7-b">
<num>(b)</num>
<content>
<p>was not on its termination the subject of any payment in lieu of contributions;</p>
</content>
</level>
<wrapUp>
<p>but subsection (6) excludes only so much of those benefits as had to be provided in order that the employment should for that period be treated as non-participating.</p>
</wrapUp>
</subsection>
<subsection eId="section-13-8">
<num>(8)</num>
<content>
<p>
In this section “
<term refersTo="#term-the-former-legislation" eId="term-the-former-legislation">the former legislation</term>
” means Part III of the
<noteRef href="#c21360071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
National Insurance Act 1965 and the previous corresponding enactments.
</p>
</content>
</subsection>
</section>
<section eId="section-14">
<num>14</num>
<heading> Earner’s guaranteed minimum.</heading>
<subsection eId="section-14-1">
<num>(1)</num>
<content>
<p>An earner has a guaranteed minimum in relation to the pension provided by a scheme if in any tax week in a relevant year, earnings in excess of the current lower earnings limit (or the prescribed equivalent if he is paid otherwise than weekly) have been paid to or for his benefit in respect of employment which is contracted-out by reference to the scheme.</p>
</content>
</subsection>
<subsection eId="section-14-2">
<num>(2)</num>
<content>
<p>Subject to section 15(1), the guaranteed minimum shall be the weekly equivalent of an amount equal to the appropriate percentage of the total of the earner’s earnings factors for the relevant years, so far as derived from earnings such as are mentioned in subsection (1) upon which primary Class 1 contributions have been paid or treated as paid.</p>
</content>
</subsection>
<subsection eId="section-14-2A">
<num>
<ins class="first" ukl:ChangeId="key-3b30e949047736e595fbb018c572a2d4-1641989153867" ukl:CommentaryRef="key-3b30e949047736e595fbb018c572a2d4">
<noteRef uk:name="commentary" href="#key-3b30e949047736e595fbb018c572a2d4" class="commentary"/>
(2A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-3b30e949047736e595fbb018c572a2d4-1641989153867" ukl:CommentaryRef="key-3b30e949047736e595fbb018c572a2d4">Where any liability of a scheme in respect of an earner’s guaranteed minimum pension ceases by virtue of a civil recovery order, his guaranteed minimum in relation to the scheme is extinguished or reduced accordingly.</ins>
</p>
</content>
</subsection>
<subsection eId="section-14-3">
<num>
<noteRef href="#key-56185f81d116edae153c70b70a183d77" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-14-4">
<num>(4)</num>
<intro>
<p>
Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the
<ins class="first last" ukl:ChangeId="key-f3eee9cb8f263db669688a91f4758743-1620142835321" ukl:CommentaryRef="key-f3eee9cb8f263db669688a91f4758743">
<noteRef uk:name="commentary" href="#key-f3eee9cb8f263db669688a91f4758743" class="commentary"/>
Inland Revenue are
</ins>
satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable,
<ins class="first last" ukl:ChangeId="key-b69ff6428faffc5e6243787af90f6094-1620142866990" ukl:CommentaryRef="key-b69ff6428faffc5e6243787af90f6094">
<noteRef uk:name="commentary" href="#key-b69ff6428faffc5e6243787af90f6094" class="commentary"/>
they
</ins>
may for that purpose—
</p>
</intro>
<level class="para1" eId="section-14-4-a">
<num>(a)</num>
<content>
<p>
compute, in such manner as
<ins class="first last" ukl:ChangeId="key-b69ff6428faffc5e6243787af90f6094-1620142890546" ukl:CommentaryRef="key-b69ff6428faffc5e6243787af90f6094">
<noteRef uk:name="commentary" href="#key-b69ff6428faffc5e6243787af90f6094" class="commentary"/>
they
</ins>
<ins class="first last" ukl:ChangeId="key-c95a8249fdd9a087ea490637ff981738-1620142935766" ukl:CommentaryRef="key-c95a8249fdd9a087ea490637ff981738">
<noteRef uk:name="commentary" href="#key-c95a8249fdd9a087ea490637ff981738" class="commentary"/>
think
</ins>
fit, an amount which shall be regarded as the amount of those earnings; or
</p>
</content>
</level>
<level class="para1" eId="section-14-4-b">
<num>(b)</num>
<content>
<p>
take their amount to be such sum as
<del class="first last" ukl:ChangeId="key-b69ff6428faffc5e6243787af90f6094-1620142911142" ukl:CommentaryRef="key-b69ff6428faffc5e6243787af90f6094">
<noteRef uk:name="commentary" href="#key-b69ff6428faffc5e6243787af90f6094" class="commentary"/>
he
</del>
<ins class="first last" ukl:ChangeId="key-b69ff6428faffc5e6243787af90f6094-1620142911143" ukl:CommentaryRef="key-b69ff6428faffc5e6243787af90f6094">
<noteRef uk:name="commentary" href="#key-b69ff6428faffc5e6243787af90f6094" class="commentary"/>
they
</ins>
may specify in the particular case.
</p>
</content>
</level>
</subsection>
<subsection eId="section-14-5">
<num>(5)</num>
<intro>
<p>
In subsection (2) the “
<term refersTo="#term-appropriate-percentage" eId="term-appropriate-percentage">appropriate percentage</term>
” means—
</p>
</intro>
<level class="para1" eId="section-14-5-a">
<num>(a)</num>
<intro>
<p>in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—</p>
</intro>
<level class="para2" eId="section-14-5-a-i">
<num>(i)</num>
<content>
<p>if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;</p>
</content>
</level>
<level class="para2" eId="section-14-5-a-ii">
<num>(ii)</num>
<content>
<p>in any other case 25/N per cent.;</p>
</content>
</level>
</level>
<level class="para1" eId="section-14-5-b">
<num>(b)</num>
<intro>
<p>in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—</p>
</intro>
<level class="para2" eId="section-14-5-b-i">
<num>(i)</num>
<content>
<p>if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;</p>
</content>
</level>
<level class="para2" eId="section-14-5-b-ii">
<num>(ii)</num>
<content>
<p>in any other case 20/N per cent.;</p>
</content>
</level>
</level>
<wrapUp>
<p>where N is the number of years in the earner’s working life (assuming he will attain pensionable age) which fall after 5th April 1978.</p>
</wrapUp>
</subsection>
<subsection eId="section-14-6">
<num>(6)</num>
<content>
<p>Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).</p>
</content>
</subsection>
<subsection eId="section-14-7">
<num>(7)</num>
<content>
<p>For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.</p>
</content>
</subsection>
<subsection eId="section-14-8">
<num>(8)</num>
<content>
<p>
In this section “
<term refersTo="#term-relevant-year" eId="term-relevant-year">relevant year</term>
” means any tax year in the earner’s working life (not being earlier than the tax year 1978-79
<ins class="first last" ukl:ChangeId="key-115852f178653e2ff644fd5af282cf64-1618325657165" ukl:CommentaryRef="key-115852f178653e2ff644fd5af282cf64">
<noteRef uk:name="commentary" href="#key-115852f178653e2ff644fd5af282cf64" class="commentary"/>
or later than the tax year ending immediately before the principal appointed day
</ins>
).
</p>
</content>
</subsection>
</section>
<section eId="section-15">
<num>15</num>
<heading> Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.</heading>
<subsection eId="section-15-1">
<num>(1)</num>
<intro>
<p>Where in accordance with section 13(4) the commencement of an earner’s guaranteed minimum pension is postponed for any period and there are at least seven complete weeks in that period, his guaranteed minimum in relation to the scheme shall, for each complete week in that period, be increased by one-seventh per cent.—</p>
</intro>
<level class="para1" eId="section-15-1-a">
<num>(a)</num>
<content>
<p>of the amount of that minimum apart from this subsection; or</p>
</content>
</level>
<level class="para1" eId="section-15-1-b">
<num>(b)</num>
<content>
<p>if for that week (or a period which includes that week) a pension is paid to him under the scheme at a weekly rate less than that minimum, of the difference between that pension and that minimum.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-2">
<num>(2)</num>
<content>
<p>
In subsection (1) “
<term refersTo="#term-week" eId="term-week">week</term>
” means any period of seven consecutive days.
</p>
</content>
</subsection>
<subsection eId="section-15-3">
<num>(3)</num>
<content>
<p>Where an earner’s guaranteed minimum is increased under subsection (1), the increase of that part of it which is attributable to earnings factors for the tax year 1987-88 and earlier tax years shall be calculated separately from the increase of the rest.</p>
</content>
</subsection>
<subsection eId="section-15-4">
<num>(4)</num>
<content>
<p>Where one or more orders have come into force under section 109 during the period for which the commencement of a guaranteed minimum pension is postponed, the amount of the guaranteed minimum for any week in that period shall be determined as if the order or orders had come into force before the beginning of the period.</p>
</content>
</subsection>
</section>
<section eId="section-15A">
<num>
<ins class="first" ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">
<noteRef uk:name="commentary" href="#key-3d2f927ac5f7869e3d7ca4e6ed9f7548" class="commentary"/>
15A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">Reduction of guaranteed minimum in consequence of pension debit.</ins>
</heading>
<subsection eId="section-15A-1">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-15A-1-a">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">an earner has a guaranteed minimum in relation to the pension provided by a scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-15A-1-b">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">his right to the pension becomes subject to a pension debit,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-15A-2">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.</ins>
</p>
</content>
</subsection>
<subsection eId="section-15A-3">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined.</ins>
</p>
</content>
</subsection>
<subsection eId="section-15A-4">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">For the purposes of this section the appropriate percentage is—</ins>
</p>
</intro>
<level class="para1" eId="section-15A-4-a">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-15A-4-b">
<num>
<ins ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-3d2f927ac5f7869e3d7ca4e6ed9f7548-1631545716246" ukl:CommentaryRef="key-3d2f927ac5f7869e3d7ca4e6ed9f7548">if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of subsection (1) of section 29 of the Welfare Reform and Pensions Act 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in subsection (3)(b) of that section (cash equivalent of transferor’s benefits).</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-16">
<num>16</num>
<heading> Revaluation of earnings factors for purposes of s. 14: early leavers etc.</heading>
<subsection eId="section-16-1">
<num>(1)</num>
<content>
<p>
Subject to subsection (2), for the purpose of section 14(2) the earner’s earnings factor for any relevant year (so far as derived as mentioned in that section) shall be taken to be that factor as increased by the same percentage as that prescribed for the increase of that factor by the last order under section 21 of the
<noteRef href="#c21360091" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Pensions Act 1975 or section 148 of the
<noteRef href="#c21360101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Administration Act 1992 to come into force before the end of the final relevant year.
</p>
</content>
</subsection>
<subsection eId="section-16-2">
<num>(2)</num>
<content>
<p>The scheme may provide that the earnings factors of an earner whose service in contracted-out employment by reference to the scheme is terminated before the final relevant year shall be determined for the purposes of section 14(2) by reference to the last such order to come into force before the end of the tax year in which that service ends (“the last service tax year”).</p>
</content>
</subsection>
<subsection eId="section-16-3">
<num>(3)</num>
<content>
<p>
Where a scheme provides as mentioned in subsection (2) the scheme shall provide for the weekly equivalent mentioned in section 14(2) to be increased by at least
<ins class="first last" ukl:ChangeId="key-0a82b002381e04b30500b304d480c8cf-1603103276523" ukl:CommentaryRef="key-0a82b002381e04b30500b304d480c8cf">
<noteRef uk:name="commentary" href="#key-0a82b002381e04b30500b304d480c8cf" class="commentary"/>
the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-16-4">
<num>(4)</num>
<content>
<p>Except in such cases or classes of case as may be prescribed, the provision made by virtue of subsections (2) and (3) must be the same for all members of the scheme.</p>
</content>
</subsection>
<subsection eId="section-16-5">
<num>(5)</num>
<intro>
<p>In this section—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="key-94ceb6ea0ea24250b45d0265e0886c14-1631549344074" ukl:CommentaryRef="key-94ceb6ea0ea24250b45d0265e0886c14">
<noteRef uk:name="commentary" href="#key-94ceb6ea0ea24250b45d0265e0886c14" class="commentary"/>
</ins>
<term refersTo="#term-relevant-year">
<ins ukl:ChangeId="key-94ceb6ea0ea24250b45d0265e0886c14-1631549344074" ukl:CommentaryRef="key-94ceb6ea0ea24250b45d0265e0886c14">relevant year</ins>
</term>
<ins class="last" ukl:ChangeId="key-94ceb6ea0ea24250b45d0265e0886c14-1631549344074" ukl:CommentaryRef="key-94ceb6ea0ea24250b45d0265e0886c14">” means any tax year in the earner’s working life,</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-7124e8bc755917304305f272ee0c83fe-1618326347512" ukl:CommentaryRef="key-7124e8bc755917304305f272ee0c83fe">
<noteRef uk:name="commentary" href="#key-7124e8bc755917304305f272ee0c83fe" class="commentary"/>
“final relevant year” means the last tax year in the earner’s working life
</ins>
.
</p>
</content>
</hcontainer>
</subsection>
</section>
<section eId="section-17">
<num>17</num>
<heading> Minimum pensions for widows and widowers.</heading>
<subsection eId="section-17-1">
<num>(1)</num>
<content>
<p>
Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a
<ins class="substitution first last" ukl:ChangeId="key-adb924f5d184a34f78a002370b104f65-1648051344307" ukl:CommentaryRef="key-adb924f5d184a34f78a002370b104f65">
<noteRef uk:name="commentary" href="#key-adb924f5d184a34f78a002370b104f65" class="commentary"/>
widow, widower or surviving civil partner
</ins>
(whether before or after attaining pensionable age), the
<ins class="substitution first last" ukl:ChangeId="key-adb924f5d184a34f78a002370b104f65-1648051364086" ukl:CommentaryRef="key-adb924f5d184a34f78a002370b104f65">
<noteRef uk:name="commentary" href="#key-adb924f5d184a34f78a002370b104f65" class="commentary"/>
widow, widower or surviving civil partner
</ins>
will be entitled to a guaranteed minimum pension under the scheme.
</p>
</content>
</subsection>
<subsection eId="section-17-1A">
<num>
<ins class="first" ukl:ChangeId="key-069e1ec6ac5c6bab8f6fcc7cb7b1e4ca-1663777100709" ukl:CommentaryRef="key-069e1ec6ac5c6bab8f6fcc7cb7b1e4ca">
<noteRef uk:name="commentary" href="#key-069e1ec6ac5c6bab8f6fcc7cb7b1e4ca" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-069e1ec6ac5c6bab8f6fcc7cb7b1e4ca-1663777100709" ukl:CommentaryRef="key-069e1ec6ac5c6bab8f6fcc7cb7b1e4ca">But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 24B are satisfied.</ins>
</p>
</content>
</subsection>
<subsection eId="section-17-2">
<num>(2)</num>
<intro>
<p>The scheme must contain a rule to the effect that—</p>
</intro>
<level class="para1" eId="section-17-2-a">
<num>(a)</num>
<content>
<p>
if the earner is a man
<ins class="first last" ukl:ChangeId="key-36580737a7008034b964f53970aa8505-1666785077555" ukl:CommentaryRef="key-36580737a7008034b964f53970aa8505">
<noteRef uk:name="commentary" href="#key-36580737a7008034b964f53970aa8505" class="commentary"/>
, or a woman in a relevant gender change case,
</ins>
who has a guaranteed minimum under section 14, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;
</p>
</content>
</level>
<level class="para1" eId="section-17-2-b">
<num>(b)</num>
<content>
<p>if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum;</p>
</content>
</level>
<level class="para1" eId="section-17-2-c">
<num>
<ins class="first" ukl:ChangeId="key-8408c1b082331b6c70e99dc674d628e2-1648051390354" ukl:CommentaryRef="key-8408c1b082331b6c70e99dc674d628e2">
<noteRef uk:name="commentary" href="#key-8408c1b082331b6c70e99dc674d628e2" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-8408c1b082331b6c70e99dc674d628e2-1648051390354" ukl:CommentaryRef="key-8408c1b082331b6c70e99dc674d628e2">if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17-2-d">
<num>
<ins class="first" ukl:ChangeId="key-2b461078c15d5251fd09bb8ddfee2e36-1666785110163" ukl:CommentaryRef="key-2b461078c15d5251fd09bb8ddfee2e36">
<noteRef uk:name="commentary" href="#key-2b461078c15d5251fd09bb8ddfee2e36" class="commentary"/>
(d)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2b461078c15d5251fd09bb8ddfee2e36-1666785110163" ukl:CommentaryRef="key-2b461078c15d5251fd09bb8ddfee2e36">if the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower's pension will not be less than the surviving same sex spouse's guaranteed minimum;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17-2-e">
<num>
<ins ukl:ChangeId="key-2b461078c15d5251fd09bb8ddfee2e36-1666785110163" ukl:CommentaryRef="key-2b461078c15d5251fd09bb8ddfee2e36">(e)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-2b461078c15d5251fd09bb8ddfee2e36-1666785110163" ukl:CommentaryRef="key-2b461078c15d5251fd09bb8ddfee2e36">if the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow's pension will not be less than the surviving same sex spouse's guaranteed minimum.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-17-3">
<num>(3)</num>
<content>
<p>The widow’s guaranteed minimum shall be half that of the earner.</p>
</content>
</subsection>
<subsection eId="section-17-4">
<num>(4)</num>
<content>
<p>
The widower’s
<ins class="first last" ukl:ChangeId="key-8756949c1f655e906e4d7420fcb07549-1648051425666" ukl:CommentaryRef="key-8756949c1f655e906e4d7420fcb07549">
<noteRef uk:name="commentary" href="#key-8756949c1f655e906e4d7420fcb07549" class="commentary"/>
or surviving civil partner's
</ins>
<ins class="first last" ukl:ChangeId="key-016eafde78c297ddecfc036eb32183c0-1666785174187" ukl:CommentaryRef="key-016eafde78c297ddecfc036eb32183c0">
<noteRef uk:name="commentary" href="#key-016eafde78c297ddecfc036eb32183c0" class="commentary"/>
or surviving same sex spouse's
</ins>
guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.
</p>
</content>
</subsection>
<subsection eId="section-17-4A">
<num>
<ins class="first" ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<noteRef uk:name="commentary" href="#key-bcbc295c925919b8f09e63ab09a1d784" class="commentary"/>
(4A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="first last" ukl:ChangeId="key-d9afa99e28569f2a9acf73dc0fc04ad3-1648051473472" ukl:CommentaryRef="key-d9afa99e28569f2a9acf73dc0fc04ad3">
<noteRef uk:name="commentary" href="#key-d9afa99e28569f2a9acf73dc0fc04ad3" class="commentary"/>
Subject to subsection (4B)
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"> the scheme must provide for the </ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="substitution first last" ukl:ChangeId="key-e5b409974386319f0f4f5677825b8d10-1648057053934" ukl:CommentaryRef="key-e5b409974386319f0f4f5677825b8d10">
<noteRef uk:name="commentary" href="#key-e5b409974386319f0f4f5677825b8d10" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"> pension to be payable to the </ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="substitution first last" ukl:ChangeId="key-5d9c05cc2f421dd836e9cae5ded45471-1648057105729" ukl:CommentaryRef="key-5d9c05cc2f421dd836e9cae5ded45471">
<noteRef uk:name="commentary" href="#key-5d9c05cc2f421dd836e9cae5ded45471" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"></ins>
</p>
</intro>
<level class="para1" eId="section-17-4A-a">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">for any period for which a Category B retirement pension is payable to the </ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="substitution first last" ukl:ChangeId="key-5d9c05cc2f421dd836e9cae5ded45471-1661941736331" ukl:CommentaryRef="key-5d9c05cc2f421dd836e9cae5ded45471">
<noteRef uk:name="commentary" href="#key-5d9c05cc2f421dd836e9cae5ded45471" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"> by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17-4A-b">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">for any period for which widowed parent’s allowance or bereavement allowance is payable to the </ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="substitution first last" ukl:ChangeId="key-5d9c05cc2f421dd836e9cae5ded45471-1648057134943" ukl:CommentaryRef="key-5d9c05cc2f421dd836e9cae5ded45471">
<noteRef uk:name="commentary" href="#key-5d9c05cc2f421dd836e9cae5ded45471" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"> by virtue of the earner’s contributions; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17-4A-c">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">(c)</ins>
</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">in the case of a </ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="substitution first last" ukl:ChangeId="key-5d9c05cc2f421dd836e9cae5ded45471-1648057154392" ukl:CommentaryRef="key-5d9c05cc2f421dd836e9cae5ded45471">
<noteRef uk:name="commentary" href="#key-5d9c05cc2f421dd836e9cae5ded45471" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"> whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the </ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="substitution first last" ukl:ChangeId="key-5d9c05cc2f421dd836e9cae5ded45471-1648057180153" ukl:CommentaryRef="key-5d9c05cc2f421dd836e9cae5ded45471">
<noteRef uk:name="commentary" href="#key-5d9c05cc2f421dd836e9cae5ded45471" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784"> attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—</ins>
</p>
</intro>
<level class="para2" eId="section-17-4A-c-i">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="first" ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">
<noteRef uk:name="commentary" href="#key-af5878e3e0cf9080cdafac4ea0f116c6" class="commentary"/>
(i)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">comprises a period during which the widow, widower or surviving civil partner and — </ins>
</ins>
</p>
</intro>
<level class="para3" eId="section-17-4A-c-i-a">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">
<del class="first" ukl:ChangeId="key-e840b0d0edb3a0a8ad5a55223f85e90d-1666785907210" ukl:CommentaryRef="key-e840b0d0edb3a0a8ad5a55223f85e90d">
<noteRef uk:name="commentary" href="#key-e840b0d0edb3a0a8ad5a55223f85e90d" class="commentary"/>
(a)
</del>
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">
<del ukl:ChangeId="key-e840b0d0edb3a0a8ad5a55223f85e90d-1666785907210" ukl:CommentaryRef="key-e840b0d0edb3a0a8ad5a55223f85e90d">a person of the opposite sex are living together as husband and wife; or</del>
</ins>
</ins>
</p>
</content>
</level>
<level class="para3" eId="section-17-4A-c-i-b">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">
<del ukl:ChangeId="key-e840b0d0edb3a0a8ad5a55223f85e90d-1666785907210" ukl:CommentaryRef="key-e840b0d0edb3a0a8ad5a55223f85e90d">(b)</del>
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">
<del class="last" ukl:ChangeId="key-e840b0d0edb3a0a8ad5a55223f85e90d-1666785907210" ukl:CommentaryRef="key-e840b0d0edb3a0a8ad5a55223f85e90d">a person of the same sex are living together as if they were civil partners; </del>
</ins>
</ins>
</p>
</content>
</level>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">
<ins class="first last" ukl:ChangeId="key-e840b0d0edb3a0a8ad5a55223f85e90d-1666785907211" ukl:CommentaryRef="key-e840b0d0edb3a0a8ad5a55223f85e90d">
<noteRef uk:name="commentary" href="#key-e840b0d0edb3a0a8ad5a55223f85e90d" class="commentary"/>
another person are living together as a married couple;
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6"> nor</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-17-4A-c-ii">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">(ii)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">falls after the time of any—</ins>
</ins>
</p>
</intro>
<level class="para3" eId="section-17-4A-c-ii-a">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">marriage; or</ins>
</ins>
</p>
</content>
</level>
<level class="para3" eId="section-17-4A-c-ii-b">
<num>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">formation of a civil partnership,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-bcbc295c925919b8f09e63ab09a1d784-1639488092760" ukl:CommentaryRef="key-bcbc295c925919b8f09e63ab09a1d784">
<ins class="last" ukl:ChangeId="key-af5878e3e0cf9080cdafac4ea0f116c6-1648057249724" ukl:CommentaryRef="key-af5878e3e0cf9080cdafac4ea0f116c6">by the widow or widower or surviving civil partner which takes place after the earner’s death.</ins>
</ins>
</p>
</wrapUp>
</level>
</hcontainer>
</level>
</subsection>
<subsection eId="section-17-4B">
<num>
<ins class="first" ukl:ChangeId="key-e9f62764ba2525662e547eb61c12ad83-1648057303532" ukl:CommentaryRef="key-e9f62764ba2525662e547eb61c12ad83">
<noteRef uk:name="commentary" href="#key-e9f62764ba2525662e547eb61c12ad83" class="commentary"/>
(4B)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-e9f62764ba2525662e547eb61c12ad83-1648057303532" ukl:CommentaryRef="key-e9f62764ba2525662e547eb61c12ad83">Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.</ins>
</p>
</content>
</subsection>
<subsection eId="section-17-5">
<num>(5)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-4e0cd4ce68562be27e27e0b211e2f923-1666785208890" ukl:CommentaryRef="key-4e0cd4ce68562be27e27e0b211e2f923">
<noteRef uk:name="commentary" href="#key-4e0cd4ce68562be27e27e0b211e2f923" class="commentary"/>
In the case of a woman who is the widow of a man,
</ins>
the scheme
<ins class="substitution first last" ukl:ChangeId="key-1666f93579347163d1b847350aadb894-1639488132702" ukl:CommentaryRef="key-1666f93579347163d1b847350aadb894">
<noteRef uk:name="commentary" href="#key-1666f93579347163d1b847350aadb894" class="commentary"/>
must also make provision
</ins>
for the widow’s pension to be payable to her for any period for which a
<noteRef href="#key-00727ca3a61ebfda042e068e893e9401" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions
<noteRef href="#key-00727ca3a61ebfda042e068e893e9401" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
....
</p>
</content>
</subsection>
<subsection eId="section-17-6">
<num>(6)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-03eb14338f63e821073c5f29a5611a84-1666785237321" ukl:CommentaryRef="key-03eb14338f63e821073c5f29a5611a84">
<noteRef uk:name="commentary" href="#key-03eb14338f63e821073c5f29a5611a84" class="commentary"/>
In any other case,
</ins>
the scheme
<ins class="substitution first last" ukl:ChangeId="key-d19667bb393a95503ff6b82adef699ec-1639488252080" ukl:CommentaryRef="key-d19667bb393a95503ff6b82adef699ec">
<noteRef uk:name="commentary" href="#key-d19667bb393a95503ff6b82adef699ec" class="commentary"/>
must also make provision
</ins>
for the
<ins class="substitution first" ukl:ChangeId="key-74b04c9e930e7b483c7b52dd8670c629-1648058030770" ukl:CommentaryRef="key-74b04c9e930e7b483c7b52dd8670c629">
<noteRef uk:name="commentary" href="#key-74b04c9e930e7b483c7b52dd8670c629" class="commentary"/>
widower’s
</ins>
<ins class="substitution" ukl:ChangeId="key-74b04c9e930e7b483c7b52dd8670c629-1648058030770" ukl:CommentaryRef="key-74b04c9e930e7b483c7b52dd8670c629">
<ins class="first last" ukl:ChangeId="key-3b38f103a5290f7d901dd661eb8d6510-1666785281703" ukl:CommentaryRef="key-3b38f103a5290f7d901dd661eb8d6510">
<noteRef uk:name="commentary" href="#key-3b38f103a5290f7d901dd661eb8d6510" class="commentary"/>
, widow's
</ins>
</ins>
<ins class="substitution last" ukl:ChangeId="key-74b04c9e930e7b483c7b52dd8670c629-1648058030770" ukl:CommentaryRef="key-74b04c9e930e7b483c7b52dd8670c629"> or surviving civil partner’s pension to be payable</ins>
in the prescribed circumstances and for the prescribed period.
</p>
</content>
</subsection>
<subsection eId="section-17-7">
<num>(7)</num>
<content>
<p>
The trustees or managers of the scheme shall supply to the
<ins class="first last" ukl:ChangeId="key-dd2e0e2534e833f3cd1ff340903d0915-1620205537439" ukl:CommentaryRef="key-dd2e0e2534e833f3cd1ff340903d0915">
<noteRef uk:name="commentary" href="#key-dd2e0e2534e833f3cd1ff340903d0915" class="commentary"/>
Inland Revenue
</ins>
any such information as
<ins class="first last" ukl:ChangeId="key-dd2e0e2534e833f3cd1ff340903d0915-1620205559667" ukl:CommentaryRef="key-dd2e0e2534e833f3cd1ff340903d0915">
<noteRef uk:name="commentary" href="#key-dd2e0e2534e833f3cd1ff340903d0915" class="commentary"/>
the Inland Revenue
</ins>
may require relating to the payment of pensions under the scheme to
<ins class="substitution first last" ukl:ChangeId="key-b45b8f52827d1f6406c80d16d0ffd4b6-1648057487959" ukl:CommentaryRef="key-b45b8f52827d1f6406c80d16d0ffd4b6">
<noteRef uk:name="commentary" href="#key-b45b8f52827d1f6406c80d16d0ffd4b6" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-17-8">
<num>
<ins class="first" ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">
<noteRef uk:name="commentary" href="#key-e9c4ec7c5dab740637f3c9c4cbc35ff1" class="commentary"/>
(8)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-17-8-a">
<num>
<ins ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">a lump sum is paid to an earner under provisions included in a scheme by virtue of section 21(1), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17-8-b">
<num>
<ins ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">those provisions are of a prescribed description,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-e9c4ec7c5dab740637f3c9c4cbc35ff1-1648029271837" ukl:CommentaryRef="key-e9c4ec7c5dab740637f3c9c4cbc35ff1">the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 14 that he would have had but for that payment.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-17-9">
<num>
<ins class="first" ukl:ChangeId="key-46d8531900ee26b7717b8c23389987fa-1648057520144" ukl:CommentaryRef="key-46d8531900ee26b7717b8c23389987fa">
<noteRef uk:name="commentary" href="#key-46d8531900ee26b7717b8c23389987fa" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-46d8531900ee26b7717b8c23389987fa-1648057520144" ukl:CommentaryRef="key-46d8531900ee26b7717b8c23389987fa">
<del class="first last" ukl:ChangeId="key-50e9dbc3aa4894ed0ba7bec0419637a7-1666786025149" ukl:CommentaryRef="key-50e9dbc3aa4894ed0ba7bec0419637a7">
<noteRef uk:name="commentary" href="#key-50e9dbc3aa4894ed0ba7bec0419637a7" class="commentary"/>
For the purposes of subsection (4A), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
</del>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-17-10">
<num>
<ins class="first" ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">
<noteRef uk:name="commentary" href="#key-a07dac588b09910c6e0fee8bd774d743" class="commentary"/>
(10)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—</ins>
</p>
</intro>
<level class="para1" eId="section-17-10-a">
<num>
<ins ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17-10-b">
<num>
<ins ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-17-11">
<num>
<ins ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">(11)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-a07dac588b09910c6e0fee8bd774d743-1666785312286" ukl:CommentaryRef="key-a07dac588b09910c6e0fee8bd774d743">This section is subject to regulations under section 38A.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-18">
<num>18</num>
<heading> Treatment of insignificant amounts.</heading>
<subsection eId="section-18-1">
<num>(1)</num>
<content>
<p>Where an amount is required to be calculated in accordance with the provisions of sections 14(7), 15(1) or 17(2), (3) or (4) and, apart from this subsection, the amount so calculated is less than 0.5p, then, notwithstanding any other provision of this Act, that amount shall be taken to be zero, and other amounts so calculated shall be rounded to the nearest whole penny, taking 0.5p as nearest to the next whole penny above.</p>
</content>
</subsection>
<subsection eId="section-18-2">
<num>(2)</num>
<intro>
<p>Where a guaranteed minimum pension is attributable in part to earnings factors for the period before the tax year 1988-89 and in part to earnings factors for that tax year or for that tax year and subsequent tax years, the pension shall be calculated by—</p>
</intro>
<level class="para1" eId="section-18-2-a">
<num>(a)</num>
<content>
<p>applying subsection (1) separately to the amount attributable to the period before the tax year 1988-89 and to the amount attributable to that and subsequent tax years, and</p>
</content>
</level>
<level class="para1" eId="section-18-2-b">
<num>(b)</num>
<content>
<p>aggregating the two amounts so calculated.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-19">
<num>19</num>
<heading> Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.</heading>
<subsection eId="section-19-1">
<num>(1)</num>
<intro>
<p>A transaction to which this section applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person guaranteed minimum pensions—</p>
</intro>
<level class="para1" eId="section-19-1-a">
<num>(a)</num>
<content>
<p>if it is carried out not earlier than the time when that person’s pensionable service terminates; and</p>
</content>
</level>
<level class="para1" eId="section-19-1-b">
<num>(b)</num>
<content>
<p>if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and</p>
</content>
</level>
<level class="para1" eId="section-19-1-c">
<num>(c)</num>
<content>
<p>if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.</p>
</content>
</level>
</subsection>
<subsection eId="section-19-2">
<num>(2)</num>
<intro>
<p>This section applies to the following transactions—</p>
</intro>
<level class="para1" eId="section-19-2-a">
<num>(a)</num>
<content>
<p>the taking out of a policy of insurance or a number of such policies;</p>
</content>
</level>
<level class="para1" eId="section-19-2-b">
<num>(b)</num>
<content>
<p>the entry into an annuity contract or a number of such contracts;</p>
</content>
</level>
<level class="para1" eId="section-19-2-c">
<num>(c)</num>
<content>
<p>the transfer of the benefit of such a policy or policies or such a contract or contracts.</p>
</content>
</level>
</subsection>
<subsection eId="section-19-3">
<num>(3)</num>
<content>
<p>
In this section “
<term refersTo="#term-appropriately-secured" eId="term-appropriately-secured">appropriately secured</term>
” means secured by an appropriate policy of insurance or an appropriate annuity contract, or by more than one such policy or contract.
</p>
</content>
</subsection>
<subsection eId="section-19-4">
<num>(4)</num>
<intro>
<p>A policy of insurance or annuity contract is appropriate for the purposes of this section if—</p>
</intro>
<level class="para1" eId="section-19-4-a">
<num>(a)</num>
<intro>
<p>
the
<ins class="substitution first last" ukl:ChangeId="key-1a6ab5539664be137980fa3648a5f097-1641295320885" ukl:CommentaryRef="key-1a6ab5539664be137980fa3648a5f097">
<noteRef uk:name="commentary" href="#key-1a6ab5539664be137980fa3648a5f097" class="commentary"/>
insurer
</ins>
with which it is or was taken out or entered into—
</p>
</intro>
<level class="para2" eId="section-19-4-a-i">
<num>(i)</num>
<content>
<p>
is, or was at the relevant time, carrying on
<noteRef href="#key-722f4ab80269321ec49e74a256e00b6a" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... long-term insurance business in the United Kingdom or any other
<ins class="substitution first last" ukl:ChangeId="key-a76cc6e2387f6ba3de2b54b6f66020a4-1663763684741" ukl:CommentaryRef="key-a76cc6e2387f6ba3de2b54b6f66020a4">
<noteRef uk:name="commentary" href="#key-a76cc6e2387f6ba3de2b54b6f66020a4" class="commentary"/>
EEA state
</ins>
; and
</p>
</content>
</level>
<level class="para2" eId="section-19-4-a-ii">
<num>(ii)</num>
<content>
<p>satisfies, or at the relevant time satisfied, prescribed requirements; and</p>
</content>
</level>
</level>
<level class="para1" eId="section-19-4-b">
<num>(b)</num>
<content>
<p>it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and</p>
</content>
</level>
<level class="para1" eId="section-19-4-c">
<num>(c)</num>
<content>
<p>it contains or is endorsed with terms whose effect is that the amount secured by it may not be commuted except on conditions which satisfy such requirements as may be prescribed; and</p>
</content>
</level>
<level class="para1" eId="section-19-4-d">
<num>(d)</num>
<content>
<p>it satisfies such other requirements as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-19-5">
<num>(5)</num>
<intro>
<p>The requirements referred to in subsection (1) are—</p>
</intro>
<level class="para1" eId="section-19-5-a">
<num>(a)</num>
<intro>
<p>that the arrangement for securing the amount by means of the policy or contract was made—</p>
</intro>
<level class="para2" eId="section-19-5-a-i">
<num>(i)</num>
<content>
<p>
at the written request of the earner or, if the earner has died, of the earner’s
<ins class="substitution first last" ukl:ChangeId="key-a13a962f6cee579a2d31b1efd695aa21-1661942873527" ukl:CommentaryRef="key-a13a962f6cee579a2d31b1efd695aa21">
<noteRef uk:name="commentary" href="#key-a13a962f6cee579a2d31b1efd695aa21" class="commentary"/>
widow, widower or surviving civil partner
</ins>
; or
</p>
</content>
</level>
<level class="para2" eId="section-19-5-a-ii">
<num>(ii)</num>
<content>
<p>
with the consent of the earner or the
<ins class="substitution first last" ukl:ChangeId="key-0cd300731294fe6cba95ca4fc70583ee-1661942891007" ukl:CommentaryRef="key-0cd300731294fe6cba95ca4fc70583ee">
<noteRef uk:name="commentary" href="#key-0cd300731294fe6cba95ca4fc70583ee" class="commentary"/>
widow, widower or surviving civil partner
</ins>
given in writing in a prescribed form;
</p>
</content>
</level>
</level>
<level class="para1" eId="section-19-5-b">
<num>(b)</num>
<intro>
<p>that—</p>
</intro>
<level class="para2" eId="section-19-5-b-i">
<num>(i)</num>
<content>
<p>the case is one such as is mentioned in section 96(2); and</p>
</content>
</level>
<level class="para2" eId="section-19-5-b-ii">
<num>(ii)</num>
<content>
<p>the policy or contract only secures guaranteed minimum pensions;</p>
</content>
</level>
</level>
<level class="para1" eId="section-19-5-c">
<num>(c)</num>
<intro>
<p>that—</p>
</intro>
<level class="para2" eId="section-19-5-c-i">
<num>(i)</num>
<content>
<p>the case is not one such as is mentioned in section 96(2); and</p>
</content>
</level>
<level class="para2" eId="section-19-5-c-ii">
<num>(ii)</num>
<content>
<p>such conditions as may be prescribed are satisfied.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-19-6">
<num>(6)</num>
<content>
<p>
In subsection (4)(a), “
<term refersTo="#term-the-relevant-time" eId="term-the-relevant-time">the relevant time</term>
” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.
</p>
</content>
</subsection>
<subsection eId="section-19-7">
<num>
<noteRef href="#key-74f4633202a9ce139ab7ad02486c5de7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-20">
<num>20</num>
<heading> Transfer of accrued rights.</heading>
<subsection eId="section-20-1">
<num>(1)</num>
<intro>
<p>Regulations may prescribe circumstances in which and conditions subject to which—</p>
</intro>
<level class="para1" eId="section-20-1-a">
<num>(a)</num>
<intro>
<p>a transfer of or a transfer payment in respect of—</p>
</intro>
<level class="para2" eId="section-20-1-a-i">
<num>(i)</num>
<content>
<p>an earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;</p>
</content>
</level>
<level class="para2" eId="section-20-1-a-ii">
<num>(ii)</num>
<content>
<p>an earner’s accrued rights to pensions under an occupational pension scheme which is not contracted-out, to the extent that those rights derive from his accrued rights to guaranteed minimum pensions under a contracted-out scheme; or</p>
</content>
</level>
<level class="para2" eId="section-20-1-a-iii">
<num>(iii)</num>
<content>
<p>the liability for the payment of guaranteed minimum pensions to or in respect of any person who has become entitled to them,</p>
</content>
</level>
<wrapUp>
<p>
may be made by an occupational pension scheme to another such scheme
<ins class="substitution first last" ukl:ChangeId="key-f7a36e6e4b3f7fd2b496aa7cef65ae4b-1639490802903" ukl:CommentaryRef="key-f7a36e6e4b3f7fd2b496aa7cef65ae4b">
<noteRef uk:name="commentary" href="#key-f7a36e6e4b3f7fd2b496aa7cef65ae4b" class="commentary"/>
, to a personal pension scheme or to an overseas arrangement
</ins>
;
</p>
</wrapUp>
</level>
<level class="para1" eId="section-20-1-b">
<num>(b)</num>
<content>
<p>
a transfer of or a transfer payment in respect of an earner’s accrued rights to guaranteed minimum pensions which are appropriately secured for the purposes of section 19 may be made to an occupational pension scheme
<ins class="substitution first last" ukl:ChangeId="key-1acc1d12ef72fa78939e77c4d8bb0662-1639490839105" ukl:CommentaryRef="key-1acc1d12ef72fa78939e77c4d8bb0662">
<noteRef uk:name="commentary" href="#key-1acc1d12ef72fa78939e77c4d8bb0662" class="commentary"/>
, a personal pension scheme or an overseas arrangement
</ins>
.
</p>
</content>
</level>
</subsection>
<subsection eId="section-20-2">
<num>(2)</num>
<content>
<p>Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.</p>
</content>
</subsection>
<subsection eId="section-20-3">
<num>(3)</num>
<content>
<p>
Regulations under subsection (1) may provide that any provision of this Part (other than sections 18, 19 and 43 to 45, and
<ins class="substitution first last" ukl:ChangeId="key-b7d5c8cb67e69c17089e92530846ff0b-1665156773505" ukl:CommentaryRef="key-b7d5c8cb67e69c17089e92530846ff0b">
<noteRef uk:name="commentary" href="#key-b7d5c8cb67e69c17089e92530846ff0b" class="commentary"/>
sections 31 and 33
</ins>
so far as they apply to personal pension schemes) or of Chapter III of Part IV or Chapter II of Part V shall have effect, where there has been a transfer to which they apply, subject to such modifications as may be specified in the regulations.
</p>
</content>
</subsection>
<subsection eId="section-20-4">
<num>(4)</num>
<content>
<p>Regulations under subsection (1) shall have effect in relation to transfers whenever made unless they provide that they are only to have effect in relation to transfers which take place after they come into force.</p>
</content>
</subsection>
<subsection eId="section-20-5">
<num>(5)</num>
<content>
<p>The power conferred by subsection (1) is without prejudice to the generality of section 182(2).</p>
</content>
</subsection>
<subsection eId="section-20-6">
<num>(6)</num>
<content>
<p>
In the provisions mentioned in subsection (3) “
<term refersTo="#term-accrued-rights" eId="term-accrued-rights">accrued rights</term>
”, in relation to an earner, means the rights conferring prospective entitlement under the scheme in question to the pensions to be provided for the earner and the earner’s
<ins class="substitution first last" ukl:ChangeId="key-543c1c2f8ebbad1ed8978d8783b2a6be-1661943060271" ukl:CommentaryRef="key-543c1c2f8ebbad1ed8978d8783b2a6be">
<noteRef uk:name="commentary" href="#key-543c1c2f8ebbad1ed8978d8783b2a6be" class="commentary"/>
widow, widower or surviving civil partner
</ins>
in accordance with sections 13 and 17, and references to an earner’s accrued rights to guaranteed minimum pensions shall be construed accordingly.
</p>
</content>
</subsection>
</section>
<section eId="section-21">
<num>21</num>
<heading> Commutation, surrender and forfeiture.</heading>
<subsection eId="section-21-1">
<num>
<ins class="substitution first" ukl:ChangeId="key-c4bb4360d9653c6c3a71e38444dda455-1648039228798" ukl:CommentaryRef="key-c4bb4360d9653c6c3a71e38444dda455">
<noteRef uk:name="commentary" href="#key-c4bb4360d9653c6c3a71e38444dda455" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-c4bb4360d9653c6c3a71e38444dda455-1648039228798" ukl:CommentaryRef="key-c4bb4360d9653c6c3a71e38444dda455">A scheme may, in such circumstances and subject to such restrictions and conditions as may be prescribed, provide for the payment of a lump sum instead of a pension required to be provided by the scheme in accordance with section 13 or 17.</ins>
</p>
</content>
</subsection>
<subsection eId="section-21-2">
<num>(2)</num>
<content>
<p>
Neither section 13 nor section 17 shall preclude a scheme from providing for the earner’s or the earner’s
<ins class="substitution first last" ukl:ChangeId="key-52c88884a291fba63d19aa035012c0e9-1648118445121" ukl:CommentaryRef="key-52c88884a291fba63d19aa035012c0e9">
<noteRef uk:name="commentary" href="#key-52c88884a291fba63d19aa035012c0e9" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
guaranteed minimum pension to be suspended or forfeited in such circumstances as may be prescribed.
</p>
</content>
</subsection>
</section>
<section eId="section-22">
<num>
<noteRef href="#key-5ee6c31c3f8bdc74cb4bca543bd9d1d5" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
22
</num>
<heading> Financing of benefits.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-23">
<num>23</num>
<heading> Securing of benefits.</heading>
<subsection eId="section-23-1">
<num>
<noteRef href="#key-4473c2f8ae194f60e612e64ffdfef81e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-23-2">
<num>(2)</num>
<intro>
<p>Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—</p>
</intro>
<level class="para1" eId="section-23-2-a">
<num>(a)</num>
<content>
<p>guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-23-2-b">
<num>(b)</num>
<content>
<p>any such benefits as are excluded by section 13(6) from earners’ guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-23-2-c">
<num>(c)</num>
<content>
<p>pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and</p>
</content>
</level>
<level class="para1" eId="section-23-2-d">
<num>(d)</num>
<content>
<p>state scheme premiums,</p>
</content>
</level>
<wrapUp>
<p>are accorded priority on a winding up over other liabilities under the scheme in respect of benefits attributable to any period of service after the rule has taken effect.</p>
</wrapUp>
</subsection>
<subsection eId="section-23-3">
<num>(3)</num>
<intro>
<p>The rule may also accord priority, on a winding up occurring after an earner has attained normal pension age, to liabilities of the scheme in respect of pensions and other benefits to which—</p>
</intro>
<level class="para1" eId="section-23-3-a">
<num>(a)</num>
<content>
<p>he will be entitled on ceasing to be in employment, or</p>
</content>
</level>
<level class="para1" eId="section-23-3-b">
<num>(b)</num>
<content>
<p>
the earner’s
<ins class="substitution first last" ukl:ChangeId="key-15a9727a6484c8995cc57e32ab674bf0-1661943755212" ukl:CommentaryRef="key-15a9727a6484c8995cc57e32ab674bf0">
<noteRef uk:name="commentary" href="#key-15a9727a6484c8995cc57e32ab674bf0" class="commentary"/>
widow, widower or surviving civil partner
</ins>
or any dependant of the earner’s will be entitled on the earner’s death.
</p>
</content>
</level>
</subsection>
<subsection eId="section-23-4">
<num>(4)</num>
<content>
<p>
Subsections
<ins class="substitution first last" ukl:ChangeId="key-41667c1c2dad468cd7ddc2059ad5dd6e-1618327138432" ukl:CommentaryRef="key-41667c1c2dad468cd7ddc2059ad5dd6e">
<noteRef uk:name="commentary" href="#key-41667c1c2dad468cd7ddc2059ad5dd6e" class="commentary"/>
(2) and (3)
</ins>
do not apply to public service pension schemes.
</p>
</content>
</subsection>
<subsection eId="section-23-5">
<num>
<noteRef href="#key-45be2b5c6998896c3d30c7740ae25e20" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-23-6">
<num>(6)</num>
<content>
<p>Subsections (2) and (3) do not apply to schemes falling within any category or description prescribed as being exempt from the requirements of those subsections.</p>
</content>
</subsection>
<subsection eId="section-23-7">
<num>(7)</num>
<content>
<p>If the scheme provides for the payment out of any sum representing the surrender value of a policy of insurance taken out for the purposes of the scheme, it must make provision so that there may be no payment out in relation to guaranteed minimum pensions except in such circumstances as may be prescribed.</p>
</content>
</subsection>
</section>
<section eId="section-24">
<num>
<noteRef href="#key-8c30584bef9bdc195adf6eccd54a3d3b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
24
</num>
<heading> Sufficiency of resources.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-24A">
<num>
<ins class="first" ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<noteRef uk:name="commentary" href="#key-37a8d63c6658577dbdfc850f76f1aa0a" class="commentary"/>
24A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Conversion of guaranteed minimum pension into other benefits: introduction</ins>
</heading>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">In this section and sections 24B to 24H—</ins>
</p>
</intro>
<level class="para1" eId="section-24A-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">the rules specified in sections 13(1)(a) and (b) and 17(1) are referred to as the “</ins>
<term refersTo="#term-guaranteed-minimum-pension-rules">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">guaranteed minimum pension rules</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">”,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"></ins>
<term refersTo="#term-gmp-conversion">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">GMP conversion</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-c">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-d">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"></ins>
<term refersTo="#term-the-conversion-date">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">the conversion date</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">” means the date on which that amendment takes effect,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-e">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"></ins>
<term refersTo="#term-the-pre-conversion-benefits">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">the pre-conversion benefits</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">” means the benefits provided under the scheme immediately before the conversion date (disregarding money purchase benefits),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-f">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(f)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"></ins>
<term refersTo="#term-the-post-conversion-benefits">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">the post-conversion benefits</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">” means the benefits which are provided under the converted scheme (disregarding money purchase benefits),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-g">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(g)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"></ins>
<term refersTo="#term-the-converted-scheme">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">the converted scheme</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">” means the scheme as it has effect immediately after conversion, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-h">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(h)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"></ins>
<term refersTo="#term-the-trustees">
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">the trustees</ins>
</term>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.</ins>
</p>
</content>
</level>
</section>
<section eId="section-24B">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24B</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The conversion conditions</ins>
</heading>
<subsection eId="section-24B-1">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">This section specifies the conditions referred to in sections 13(1A) and 17(1A) (for exemption from the requirement to guarantee a minimum pension).</ins>
</p>
</content>
</subsection>
<subsection eId="section-24B-2">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Condition 1 is that the post-conversion benefits must be actuarially at least equivalent to the pre-conversion benefits.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24B-3">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Condition 2 is that if the earner was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24B-4">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24B-5">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 24D in such circumstances, and during such periods, as are prescribed by regulations.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24B-6">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Condition 5 is that the procedural requirements of section 24E have been complied with.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24B-7">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">In applying these conditions to a scheme in respect of an earner—</ins>
</p>
</intro>
<level class="para1" eId="section-24B-7-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">it is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24B-7-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">it is immaterial (except for Condition 2) whether or not on the conversion date the earner was entitled to the payment of a pension under the scheme.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-24C">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24C</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Actuarial equivalence</ins>
</heading>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Regulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 24B.</ins>
</p>
</content>
</section>
<section eId="section-24D">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24D</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Survivors' benefits</ins>
</heading>
<subsection eId="section-24D-1">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">This section specifies the benefits mentioned in Condition 4 of section 24B.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24D-2">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The first benefit is that if the earner </ins>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins class="first last" ukl:ChangeId="key-7a95334c7794a5c9d0f2bd2547fb1c2e-1666787156410" ukl:CommentaryRef="key-7a95334c7794a5c9d0f2bd2547fb1c2e">
<noteRef uk:name="commentary" href="#key-7a95334c7794a5c9d0f2bd2547fb1c2e" class="commentary"/>
is a man married to a woman or a woman married to a woman in a relevant gender change case, and the earner
</ins>
</ins>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"> dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—</ins>
</p>
</intro>
<level class="para1" eId="section-24D-2-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">beginning with 6th April 1978, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24D-2-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">ending with 5th April 1997.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24D-3">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The second benefit is that if the earner </ins>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins class="first last" ukl:ChangeId="key-66ebef444bd5e1fb58b92e576c870618-1666787204911" ukl:CommentaryRef="key-66ebef444bd5e1fb58b92e576c870618">
<noteRef uk:name="commentary" href="#key-66ebef444bd5e1fb58b92e576c870618" class="commentary"/>
is a married woman (other than in a relevant gender change case), a man married to a man, or a civil partner, and the earner
</ins>
</ins>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"> dies (whether before or after attaining normal pension age) leaving a widower </ins>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins class="first last" ukl:ChangeId="key-a9a433c14afd226ed09ffa4adda558c2-1666787227524" ukl:CommentaryRef="key-a9a433c14afd226ed09ffa4adda558c2">
<noteRef uk:name="commentary" href="#key-a9a433c14afd226ed09ffa4adda558c2" class="commentary"/>
, widow
</ins>
</ins>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a"> or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—</ins>
</p>
</intro>
<level class="para1" eId="section-24D-3-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">beginning with 6th April 1988, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24D-3-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">ending with 5th April 1997.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24D-4">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins class="first" ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">
<noteRef uk:name="commentary" href="#key-124a7e119b453487e043f28a8bf288d7" class="commentary"/>
(4)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-24D-4-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24D-4-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.</ins>
</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24D-5">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">(5)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">
<ins class="last" ukl:ChangeId="key-124a7e119b453487e043f28a8bf288d7-1666787244510" ukl:CommentaryRef="key-124a7e119b453487e043f28a8bf288d7">This section is subject to regulations under section 38A.</ins>
</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-24E">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24E</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Procedural requirements</ins>
</heading>
<subsection eId="section-24E-1">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 24B.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24E-2">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The employer in relation to the scheme must consent to the GMP conversion in advance.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24E-3">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The trustees must take all reasonable steps to—</ins>
</p>
</intro>
<level class="para1" eId="section-24E-3-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">consult the earner in advance, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24E-3-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24E-4">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—</ins>
</p>
</intro>
<level class="para1" eId="section-24E-4-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">that the GMP conversion will occur or has occurred, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24E-4-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">that it affects the earner.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-24F">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24F</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Transfer out</ins>
</heading>
<subsection eId="section-24F-1">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Regulations may prescribe—</ins>
</p>
</intro>
<level class="para1" eId="section-24F-1-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">restrictions on the transfer of the earner's accrued rights under a GMP-converted scheme;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24F-1-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">conditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24F-2">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Section 20(2) and (5) shall apply to regulations under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24F-3">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Where a member of a non-GMP-converted scheme makes an application under section 95(1), the trustees may with his consent adjust any guaranteed cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 24B.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-24G">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24G</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Powers to amend schemes</ins>
</heading>
<subsection eId="section-24G-1">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions in section 24B.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24G-2">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">The subsisting rights provisions within the meaning of section 67 of the Pensions Act 1995 (c. 26) shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions in section 24B.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24G-3">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24G-4">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 24B.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24G-5">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">In the application of section 24E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-24H">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">24H</ins>
</num>
<heading>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Enforcement of GMP conversion conditions</ins>
</heading>
<subsection eId="section-24H-1">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">If the Regulatory Authority thinks that the conditions of section 24B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—</ins>
</p>
</intro>
<level class="para1" eId="section-24H-1-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">in respect of a specified person or class of person,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24H-1-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">to a specified extent, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24H-1-c">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">as from a specified time.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24H-2">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Where the Regulatory Authority makes an order under subsection (1) it may—</ins>
</p>
</intro>
<level class="para1" eId="section-24H-2-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">require the trustees of the scheme concerned to take specified steps;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24H-2-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24H-3">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24H-4">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 24B is not being complied with, or may not be complied with, the Regulatory Authority may by order—</ins>
</p>
</intro>
<level class="para1" eId="section-24H-4-a">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24H-4-b">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24H-5">
<num>
<ins ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">(5)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-37a8d63c6658577dbdfc850f76f1aa0a-1663775103224" ukl:CommentaryRef="key-37a8d63c6658577dbdfc850f76f1aa0a">Section 10 of the Pensions Act 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 24B in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-discretionary-requirements">
<heading> Discretionary requirements</heading>
<section eId="section-25">
<num>25</num>
<heading> Power for Board to impose conditions as to investments and resources.</heading>
<subsection eId="section-25-1">
<num>
<noteRef href="#key-be183af70754fd8c724ba20418aded7e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-25-2">
<num>
<ins class="first" ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">
<noteRef uk:name="commentary" href="#key-f4efc55cd802f0b6d8de3d81f3b72d46" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">A salary related contracted-out scheme must, in relation to any earner’s service before the principal appointed day, comply with any requirements prescribed for the purpose of securing that—</ins>
</p>
</intro>
<level class="para1" eId="section-25-2-an1">
<num>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">the </ins>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">
<ins class="first last" ukl:ChangeId="key-00f2f86d00b9836ef613693717a672d8-1620207208045" ukl:CommentaryRef="key-00f2f86d00b9836ef613693717a672d8">
<noteRef uk:name="commentary" href="#key-00f2f86d00b9836ef613693717a672d8" class="commentary"/>
Inland Revenue are
</ins>
</ins>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46"> kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-25-2-bn1">
<num>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">the resources of the scheme are brought to and are maintained at a level satisfactory to the </ins>
<ins class="last" ukl:ChangeId="key-f4efc55cd802f0b6d8de3d81f3b72d46-1603103471597" ukl:CommentaryRef="key-f4efc55cd802f0b6d8de3d81f3b72d46">
<ins class="first last" ukl:ChangeId="key-b74b7c3c67ce63cd1c5ef8e8190d90f9-1620207258395" ukl:CommentaryRef="key-b74b7c3c67ce63cd1c5ef8e8190d90f9">
<noteRef uk:name="commentary" href="#key-b74b7c3c67ce63cd1c5ef8e8190d90f9" class="commentary"/>
Inland Revenue
</ins>
</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-25-3">
<num>
<noteRef href="#key-7752a75aae7214d0d8a733ef90bf74ac" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-and-personal-money-purchase-schemes">
<heading> Requirements for certification of occupational and personal money purchase schemes</heading>
<section eId="section-25A">
<num>
<noteRef href="#key-53ad43b35fc7140f4e3a0a55bad37efd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
25A
</num>
<heading>Requirements for schemes with members with protected rights</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-26">
<num>
<noteRef href="#key-62c5e78ccb872b556db4aaef703267ab" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
26
</num>
<heading> Persons who may establish scheme.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-27">
<num>
<noteRef href="#key-21e2d70ebe1c31c49edcb546edd54d60" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
27
</num>
<heading> Identification and valuation of protected rights.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-27A">
<num>
<noteRef href="#key-c5f37e9ea90cf4e049e87d4dc3d86451" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
27A
</num>
<heading>Requirements in relation to giving effect to protected rights</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-28">
<num>
<noteRef href="#key-d702b377f419aa12aff3746d8bc52c0f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
28
</num>
<heading> Ways of giving effect to protected rights.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-28A">
<num>
<noteRef href="#key-d702b377f419aa12aff3746d8bc52c0f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
28A
</num>
<heading>Requirements for interim arrangements</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-28B">
<num>
<noteRef href="#key-d702b377f419aa12aff3746d8bc52c0f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
28B
</num>
<heading>Information about interim arrangements</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-29">
<num>
<noteRef href="#key-d702b377f419aa12aff3746d8bc52c0f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
29
</num>
<heading> The pension and annuity requirements.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-30">
<num>
<noteRef href="#key-b19d832310ff8cbf2144fec18471edf2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
30
</num>
<heading> Securing of liability for protected rights.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-31">
<num>31</num>
<heading> Investment and resources of schemes.</heading>
<subsection eId="section-31-1">
<num>
<noteRef href="#key-3a5664165797d322060e10f83ee5c651" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-31-2">
<num>(2)</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins class="substitution first last" ukl:ChangeId="key-8886efd45819e555898d1ecc80447b54-1665158595726" ukl:CommentaryRef="key-8886efd45819e555898d1ecc80447b54">
<noteRef uk:name="commentary" href="#key-8886efd45819e555898d1ecc80447b54" class="commentary"/>
A scheme which was an appropriate scheme or a money purchase contracted-out scheme immediately before the abolition date
</ins>
must comply with such requirements as may be prescribed as regards the part—
</p>
</intro>
<level class="para1" eId="section-31-2-a">
<num>(a)</num>
<content>
<p>of any payment that is made to the scheme by or on behalf of a member of the scheme;</p>
</content>
</level>
<level class="para1" eId="section-31-2-b">
<num>(b)</num>
<content>
<p>of any income or capital gain arising from the investment of such a payment; or</p>
</content>
</level>
<level class="para1" eId="section-31-2-c">
<num>(c)</num>
<content>
<p>of the value of rights under the scheme,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>that may be used—</p>
</intro>
<level class="para1" eId="section-31-2-i">
<num>(i)</num>
<intro>
<p>to defray the administrative expenses of the scheme;</p>
</intro>
<level class="para2" eId="section-31-2-i-ii">
<num>(ii)</num>
<content>
<p>to pay commission; or</p>
</content>
</level>
<level class="para2" eId="section-31-2-i-iii">
<num>(iii)</num>
<content>
<p>in any other way which does not result in the provision of benefits for or in respect of members.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-31-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>Subject to subsection (4)—</p>
</intro>
<level class="para1" eId="section-31-3-a">
<num>(a)</num>
<content>
<p>
in the case of an occupational pension scheme, all minimum payments
<ins class="first last" ukl:ChangeId="key-45a6e67ca7c0ec2b61ba7956786e8bf8-1603206110019" ukl:CommentaryRef="key-45a6e67ca7c0ec2b61ba7956786e8bf8">
<noteRef uk:name="commentary" href="#key-45a6e67ca7c0ec2b61ba7956786e8bf8" class="commentary"/>
and payments under section 42A(3)
</ins>
and any payments made by the
<ins class="first last" ukl:ChangeId="key-5b7b5bdaba85a884b9758947e1bd3e9b-1620207931451" ukl:CommentaryRef="key-5b7b5bdaba85a884b9758947e1bd3e9b">
<noteRef uk:name="commentary" href="#key-5b7b5bdaba85a884b9758947e1bd3e9b" class="commentary"/>
Inland Revenue
</ins>
under section 7 of the
<noteRef href="#c21360151" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Act 1986, and
</p>
</content>
</level>
<level class="para1" eId="section-31-3-b">
<num>(b)</num>
<content>
<p>in the case of a personal pension scheme, all minimum contributions,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>which are paid to a scheme in respect of one of its members must be applied so as to provide money purchase benefits for or in respect of that member, except so far as they are used—</p>
</intro>
<level class="para1" eId="section-31-3-i">
<num>(i)</num>
<intro>
<p>to defray the administrative expenses of the scheme; or</p>
</intro>
<level class="para2" eId="section-31-3-i-ii">
<num>(ii)</num>
<content>
<p>to pay commission.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-31-4">
<num>(4)</num>
<content>
<p>If regulations are made under subsection (2), the payments mentioned in paragraph (a) of subsection (3) and the contributions mentioned in paragraph (b) of that subsection may be used in any way which the regulations permit, but not in any way not so permitted except to provide money purchase benefits for or in respect of the member.</p>
</content>
</subsection>
<subsection eId="section-31-5">
<num>
<ins class="first" ukl:ChangeId="key-ade6b6b54c745e84a5092a159aa074e9-1603206209068" ukl:CommentaryRef="key-ade6b6b54c745e84a5092a159aa074e9">
<noteRef uk:name="commentary" href="#key-ade6b6b54c745e84a5092a159aa074e9" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-ade6b6b54c745e84a5092a159aa074e9-1603206209068" ukl:CommentaryRef="key-ade6b6b54c745e84a5092a159aa074e9">Any minimum contributions required by reason of this section to be applied so as to provide money purchase benefits for or in respect of a member of a scheme must be so applied in the prescribed manner and within the prescribed period.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-32">
<num>
<noteRef href="#key-3d641806da1d196ff554f2bbc0764bf0" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
32
</num>
<heading> Suspension or forfeiture.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-32A">
<num>
<noteRef href="#key-ffc61a8db924002a487eeda0bd73c621" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
32A
</num>
<heading>Discharge of protected rights on winding up: insurance policies</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-33">
<num>33</num>
<heading>
Tax requirements to prevail over
<ins class="substitution first last" ukl:ChangeId="key-32ee448d23c4ba82dae336482b021dc7-1665160887722" ukl:CommentaryRef="key-32ee448d23c4ba82dae336482b021dc7">
<noteRef uk:name="commentary" href="#key-32ee448d23c4ba82dae336482b021dc7" class="commentary"/>
requirements of section 31
</ins>
.
</heading>
<content>
<p>
Nothing in
<ins class="substitution first last" ukl:ChangeId="key-d047e023a98d0afcb652b75eec116a3c-1665160936775" ukl:CommentaryRef="key-d047e023a98d0afcb652b75eec116a3c">
<noteRef uk:name="commentary" href="#key-d047e023a98d0afcb652b75eec116a3c" class="commentary"/>
section 31
</ins>
shall be taken to prejudice any requirements with which
<ins class="substitution first last" ukl:ChangeId="key-26b76c4a1609d7f9ea61077de39d06c0-1662745700000" ukl:CommentaryRef="key-26b76c4a1609d7f9ea61077de39d06c0">
<noteRef uk:name="commentary" href="#key-26b76c4a1609d7f9ea61077de39d06c0" class="commentary"/>
a registered scheme must comply under Part 4 of the Finance Act 2004
</ins>
.
</p>
</content>
</section>
<section eId="section-33A">
<num>
<noteRef href="#key-15995eef21fd6323736720fec0ee1825" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
33A
</num>
<heading>Appropriate schemes: “Blowing the whistle”</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-cancellation-variation-surrender-and-refusal-of-certificates">
<heading> Cancellation, variation, surrender and refusal of certificates</heading>
<section eId="section-34">
<num>34</num>
<heading> Cancellation, variation, surrender and refusal of certificates.</heading>
<subsection eId="section-34-1">
<num>
<ins class="first" ukl:ChangeId="key-597290ab4cd1e66e6f645b7207690d61-1663747095743" ukl:CommentaryRef="key-597290ab4cd1e66e6f645b7207690d61">
<noteRef uk:name="commentary" href="#key-597290ab4cd1e66e6f645b7207690d61" class="commentary"/>
(1)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-597290ab4cd1e66e6f645b7207690d61-1663747095743" ukl:CommentaryRef="key-597290ab4cd1e66e6f645b7207690d61">Regulations shall provide for the cancellation, variation or surrender of a contracting-out certificate, or the issue of a new certificate—</ins>
</p>
</intro>
<level class="para1" eId="section-34-1-an1">
<num>
<ins ukl:ChangeId="key-597290ab4cd1e66e6f645b7207690d61-1663747095743" ukl:CommentaryRef="key-597290ab4cd1e66e6f645b7207690d61">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-597290ab4cd1e66e6f645b7207690d61-1663747095743" ukl:CommentaryRef="key-597290ab4cd1e66e6f645b7207690d61">on any change of circumstances affecting the treatment of an employment as contracted-out employment; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-34-1-bn1">
<num>
<ins ukl:ChangeId="key-597290ab4cd1e66e6f645b7207690d61-1663747095743" ukl:CommentaryRef="key-597290ab4cd1e66e6f645b7207690d61">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-597290ab4cd1e66e6f645b7207690d61-1663747095743" ukl:CommentaryRef="key-597290ab4cd1e66e6f645b7207690d61">where the certificate was issued on or after the principal appointed day, if any employer of persons in the description of employment to which the scheme in question relates, or the actuary of the scheme, fails to provide HMRC, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 9(2B) are satisfied.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-34-2">
<num>(2)</num>
<intro>
<p>
Regulations may enable the
<ins class="first last" ukl:ChangeId="key-9251ad202bbddf218c637d443f74a366-1620209825797" ukl:CommentaryRef="key-9251ad202bbddf218c637d443f74a366">
<noteRef uk:name="commentary" href="#key-9251ad202bbddf218c637d443f74a366" class="commentary"/>
Inland Revenue
</ins>
to cancel or vary a contracting-out certificate where—
</p>
</intro>
<level class="para1" eId="section-34-2-a">
<num>(a)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-bab97b9bfae3ad73b7fc863980218135-1620209950022" ukl:CommentaryRef="key-bab97b9bfae3ad73b7fc863980218135">
<noteRef uk:name="commentary" href="#key-bab97b9bfae3ad73b7fc863980218135" class="commentary"/>
they have
</ins>
reason to suppose that any employment to which it relates ought not to be treated as contracted-out employment in accordance with the certificate; and
</p>
</content>
</level>
<level class="para1" eId="section-34-2-b">
<num>(b)</num>
<content>
<p>the employer does not show that it ought to be so treated.</p>
</content>
</level>
</subsection>
<subsection eId="section-34-3">
<num>(3)</num>
<content>
<p>
Where
<ins class="first last" ukl:ChangeId="key-d6899ad48f94d6edd584296584168cd0-1663748264797" ukl:CommentaryRef="key-d6899ad48f94d6edd584296584168cd0">
<noteRef uk:name="commentary" href="#key-d6899ad48f94d6edd584296584168cd0" class="commentary"/>
by or by virtue of any provision of this Part the contracting-out of a scheme in relation to an employment depends on the satisfaction of a particular condition
</ins>
the continued contracting-out of the scheme
<noteRef href="#key-78623deb442a5df10b4d6fd5954bc8ac" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... shall be dependent on continued satisfaction of the condition; and if the condition ceases to be satisfied, that shall be a ground (without prejudice to any other) for the cancellation or variation of the contracting-out
<noteRef href="#key-73d15a546e4ba4dbf98cf644315bc49f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... certificate.
</p>
</content>
</subsection>
<subsection eId="section-34-4">
<num>(4)</num>
<content>
<p>
A contracting-out certificate in respect of any employment may be withheld or cancelled by the
<ins class="first last" ukl:ChangeId="key-9251ad202bbddf218c637d443f74a366-1620209860032" ukl:CommentaryRef="key-9251ad202bbddf218c637d443f74a366">
<noteRef uk:name="commentary" href="#key-9251ad202bbddf218c637d443f74a366" class="commentary"/>
Inland Revenue
</ins>
if
<ins class="first last" ukl:ChangeId="key-837748b147e5354c56fb2d4059446a94-1620209994594" ukl:CommentaryRef="key-837748b147e5354c56fb2d4059446a94">
<noteRef uk:name="commentary" href="#key-837748b147e5354c56fb2d4059446a94" class="commentary"/>
they consider
</ins>
that there are circumstances which make it inexpedient that the employment should be or, as the case may be, continue to be, contracted-out employment by reference to the scheme, notwithstanding that the relevant scheme is one that
<ins class="first last" ukl:ChangeId="key-837748b147e5354c56fb2d4059446a94-1620210028379" ukl:CommentaryRef="key-837748b147e5354c56fb2d4059446a94">
<noteRef uk:name="commentary" href="#key-837748b147e5354c56fb2d4059446a94" class="commentary"/>
they
</ins>
would otherwise treat as proper to be contracted-out in relation to all earners in that employment.
</p>
</content>
</subsection>
<subsection eId="section-34-5">
<num>
<noteRef href="#key-b5e302ecd249cc40a1f5883de3f4c54b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-34-6">
<num>
<noteRef href="#key-d33e7db846c7003769fb4a4d7873a325" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-34-7">
<num>
<ins class="first" ukl:ChangeId="key-69438876d428d797f3421ab68e3c86a3-1603115821344" ukl:CommentaryRef="key-69438876d428d797f3421ab68e3c86a3">
<noteRef uk:name="commentary" href="#key-69438876d428d797f3421ab68e3c86a3" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-69438876d428d797f3421ab68e3c86a3-1603115821344" ukl:CommentaryRef="key-69438876d428d797f3421ab68e3c86a3">Without prejudice to the previous provisions of this section, failure of a scheme to comply with any requirements prescribed by virtue of section 25(2) shall be a ground on which the </ins>
<ins ukl:ChangeId="key-69438876d428d797f3421ab68e3c86a3-1603115821344" ukl:CommentaryRef="key-69438876d428d797f3421ab68e3c86a3">
<ins class="first last" ukl:ChangeId="key-9251ad202bbddf218c637d443f74a366-1620209907801" ukl:CommentaryRef="key-9251ad202bbddf218c637d443f74a366">
<noteRef uk:name="commentary" href="#key-9251ad202bbddf218c637d443f74a366" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-69438876d428d797f3421ab68e3c86a3-1603115821344" ukl:CommentaryRef="key-69438876d428d797f3421ab68e3c86a3"> may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-34-8">
<num>(8)</num>
<content>
<p>
Except in prescribed circumstances, no cancellation, variation or surrender of a contracting-out certificate
<noteRef href="#key-984536d933e7136b76c5e0e4d41749c8" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... shall have effect from a date earlier than that on which the cancellation, variation or surrender is made.
</p>
</content>
</subsection>
<subsection eId="section-34-9">
<num>
<ins class="first" ukl:ChangeId="key-a2e35d75e0d647c43d31ab02ff840787-1663748565818" ukl:CommentaryRef="key-a2e35d75e0d647c43d31ab02ff840787">
<noteRef uk:name="commentary" href="#key-a2e35d75e0d647c43d31ab02ff840787" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-a2e35d75e0d647c43d31ab02ff840787-1663748565818" ukl:CommentaryRef="key-a2e35d75e0d647c43d31ab02ff840787">A reference in this section to a contracting-out certificate does not include a reference to a contracting-out certificate issued in respect of a money purchase contracted-out scheme.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-35">
<num>35</num>
<heading> Surrender and cancellation of contracting-out certificates: issue of further certificates.</heading>
<subsection eId="section-35-1">
<num>(1)</num>
<intro>
<p>This section applies in any case where—</p>
</intro>
<level class="para1" eId="section-35-1-a">
<num>(a)</num>
<content>
<p>a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and</p>
</content>
</level>
<level class="para1" eId="section-35-1-b">
<num>(b)</num>
<content>
<p>at any time before the end of the period of 12 months beginning with the date of the surrender or cancellation, that or any connected employer makes an election under section 11 in respect of any employment which was specified by virtue of section 7(2)(a) in the first certificate, with a view to the issue of a further contracting-out certificate.</p>
</content>
</level>
</subsection>
<subsection eId="section-35-2">
<num>(2)</num>
<content>
<p>This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme which would be specified in the further certificate if it were issued.</p>
</content>
</subsection>
<subsection eId="section-35-3">
<num>(3)</num>
<content>
<p>The Board shall not give effect to the election referred to in subsection (1) by issuing a further certificate unless they consider that, in all the circumstances of the case, it would be reasonable to do so.</p>
</content>
</subsection>
<subsection eId="section-35-4">
<num>(4)</num>
<content>
<p>Regulations may make such supplemental provision in relation to cases falling within this section as the Secretary of State considers necessary or expedient.</p>
</content>
</subsection>
<subsection eId="section-35-5">
<num>(5)</num>
<hcontainer name="wrapper2">
<intro>
<p>For the purposes of subsection (1)—</p>
</intro>
<level class="para1" eId="section-35-5-a">
<num>(a)</num>
<content>
<p>an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and</p>
</content>
</level>
<level class="para1" eId="section-35-5-b">
<num>(b)</num>
<content>
<p>an employment (“the first employment”) which was specified by virtue of section 7(2)(a) in the first certificate,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>shall be treated as one employment if, in the opinion of the Board—</p>
</intro>
<level class="para1" eId="section-35-5-i">
<num>(i)</num>
<intro>
<p>they are substantially the same, however described; or</p>
</intro>
<level class="para2" eId="section-35-5-i-ii">
<num>(ii)</num>
<content>
<p>the first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-35-6">
<num>(6)</num>
<content>
<p>Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.</p>
</content>
</subsection>
</section>
<section eId="section-36">
<num>36</num>
<heading> Surrender and cancellation of contracting-out certificates: cancellation of further certificates.</heading>
<subsection eId="section-36-1">
<num>(1)</num>
<intro>
<p>This section applies in any case where—</p>
</intro>
<level class="para1" eId="section-36-1-a">
<num>(a)</num>
<content>
<p>a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;</p>
</content>
</level>
<level class="para1" eId="section-36-1-b">
<num>(b)</num>
<content>
<p>a further contracting-out certificate (“the further certificate”) has been issued, after the surrender or cancellation of the first certificate but before the end of the period of 12 months beginning with the date of the surrender or cancellation, in respect of any employment which was specified by virtue of section 7(2)(a) in the first certificate; and</p>
</content>
</level>
<level class="para1" eId="section-36-1-c">
<num>(c)</num>
<content>
<p>the Board have formed the opinion that had they been aware of all the circumstances of the case at the time when the further certificate was issued they would have been prevented by section 35(3) from issuing it.</p>
</content>
</level>
</subsection>
<subsection eId="section-36-2">
<num>(2)</num>
<content>
<p>This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme specified in the further certificate.</p>
</content>
</subsection>
<subsection eId="section-36-3">
<num>(3)</num>
<content>
<p>The Board may, before the end of the period of 12 months beginning with the date on which the further certificate was issued, cancel that certificate.</p>
</content>
</subsection>
<subsection eId="section-36-4">
<num>(4)</num>
<content>
<p>Where a contracting-out certificate is cancelled under subsection (3) the provisions of this Act and of any regulations and orders made under it shall have effect as if the certificate had never been issued.</p>
</content>
</subsection>
<subsection eId="section-36-5">
<num>(5)</num>
<content>
<p>Regulations may make such supplemental provision in relation to cases falling within this section as the Secretary of State considers necessary or expedient.</p>
</content>
</subsection>
<subsection eId="section-36-6">
<num>(6)</num>
<content>
<p>
Without prejudice to subsection (5), regulations may make provision, in relation to any case in which the Board have cancelled a contracting-out certificate under subsection (3), preventing the recovery by the employer concerned (whether by deduction from emoluments or otherwise) of such arrears which he is required to pay to the Secretary of State in respect of an earner’s liability under section 6(3) of the
<noteRef href="#c21360161" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992 as may be prescribed.
</p>
</content>
</subsection>
<subsection eId="section-36-7">
<num>(7)</num>
<hcontainer name="wrapper2">
<intro>
<p>For the purposes of subsection (1)—</p>
</intro>
<level class="para1" eId="section-36-7-a">
<num>(a)</num>
<content>
<p>an employment (“the second employment”) in respect of which a further contracting-out certificate of the kind referred to in subsection (1)(b) has been issued; and</p>
</content>
</level>
<level class="para1" eId="section-36-7-b">
<num>(b)</num>
<content>
<p>an employment (“the first employment”) which was specified by virtue of section 7(2)(a) in the first certificate,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>shall be treated as one employment if, in the opinion of the Board—</p>
</intro>
<level class="para1" eId="section-36-7-i">
<num>(i)</num>
<intro>
<p>they are substantially the same, however described; or</p>
</intro>
<level class="para2" eId="section-36-7-i-ii">
<num>(ii)</num>
<content>
<p>the first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-alteration-of-scheme-rules-after-certification">
<heading> Alteration of scheme rules after certification</heading>
<section eId="section-37">
<num>
<ins class="first" ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">
<noteRef uk:name="commentary" href="#key-99adde2f2e7af6156eb4e42656706894" class="commentary"/>
37
</ins>
</num>
<heading> Alteration of rules of contracted-out schemes.</heading>
<subsection eId="section-37-1n1">
<num>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">Except in prescribed circumstances, the rules of a </ins>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">
<ins class="first last" ukl:ChangeId="key-adeedde44495abec0b204785f67f44b6-1665165012480" ukl:CommentaryRef="key-adeedde44495abec0b204785f67f44b6">
<noteRef uk:name="commentary" href="#key-adeedde44495abec0b204785f67f44b6" class="commentary"/>
salary related
</ins>
</ins>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894"> contracted-out scheme cannot be altered unless the alteration is of a prescribed description.</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-2n1">
<num>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">Regulations made by virtue of subsection (1) may operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-3n1">
<num>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">References in this section to a </ins>
<ins ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894">
<ins class="first last" ukl:ChangeId="key-4b0df2f2a2a422ef6ab65de09d7f00ed-1665165036958" ukl:CommentaryRef="key-4b0df2f2a2a422ef6ab65de09d7f00ed">
<noteRef uk:name="commentary" href="#key-4b0df2f2a2a422ef6ab65de09d7f00ed" class="commentary"/>
salary related
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-99adde2f2e7af6156eb4e42656706894-1602664123222" ukl:CommentaryRef="key-99adde2f2e7af6156eb4e42656706894"> contracted-out scheme include a scheme which has ceased to be contracted-out so long as any person is entitled to receive, or has accrued rights to, any benefits under the scheme attributable to a period when the scheme was contracted-out.</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-4n1">
<num>(4)</num>
<content>
<p>
<del class="first" ukl:ChangeId="key-1de9d731e4f382fa351619a19f8390b6-1666788049557" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">
<noteRef uk:name="commentary" href="#key-1de9d731e4f382fa351619a19f8390b6" class="commentary"/>
The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person so entitled by virtue of being the widower
</del>
<del ukl:ChangeId="key-1de9d731e4f382fa351619a19f8390b6-1666788049557" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">
<ins class="first last" ukl:ChangeId="key-b9858489317a45f651225791b8983aa3-1661952971273" ukl:CommentaryRef="key-b9858489317a45f651225791b8983aa3">
<noteRef uk:name="commentary" href="#key-b9858489317a45f651225791b8983aa3" class="commentary"/>
or surviving civil partner
</ins>
</del>
<del class="last" ukl:ChangeId="key-1de9d731e4f382fa351619a19f8390b6-1666788049557" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6"> of an earner only in such cases as may be prescribed.</del>
</p>
<p>
<ins class="first last" ukl:ChangeId="key-1de9d731e4f382fa351619a19f8390b6-1666788049558" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">
<noteRef uk:name="commentary" href="#key-1de9d731e4f382fa351619a19f8390b6" class="commentary"/>
The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person who is so entitled by virtue of a qualifying relationship only in such cases as may be prescribed.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-5">
<num>
<ins class="first" ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">
<noteRef uk:name="commentary" href="#key-1de9d731e4f382fa351619a19f8390b6" class="commentary"/>
(5)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">For that purpose a person is entitled to receive benefits by virtue of a qualifying relationship if the person is so entitled by virtue of being—</ins>
</p>
</intro>
<level class="para1" eId="section-37-5-a">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">the widower of a female earner;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-5-b">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">the widower of a male earner;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-5-c">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">the widow of a female earner, except where it is a relevant gender change case; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-5-d">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">the survivor of a civil partnership with an earner.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-37-6">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">In relation to a widow of a female earner, the reference in subsection (5)(c) to a relevant gender change case is a reference to a case where—</ins>
</p>
</intro>
<level class="para1" eId="section-37-6-a">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-6-b">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-37-7">
<num>
<ins ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">(7)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="M_F_6b72fa56-910e-4ee5-b5b3-d4d32e89b42a-1666788138299" ukl:CommentaryRef="key-1de9d731e4f382fa351619a19f8390b6">This section is subject to regulations under section 38A.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-38">
<num>
<noteRef href="#key-f592ac31dbc7dea9ef3ff4297aae6df7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
38
</num>
<heading> Alteration of rules of appropriate schemes.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-general-regulations-as-to-administration-of-part-iii">
<heading> General regulations as to administration of Part III</heading>
<section eId="section-38A">
<num>
<ins class="first" ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">
<noteRef uk:name="commentary" href="#key-422088e1fe0e4d32cad87d390c2f899d" class="commentary"/>
38A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">Regulations about relevant gender change cases</ins>
</heading>
<subsection eId="section-38A-1">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">The Secretary of State may, by regulations, make provision for—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-1-a">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">section 17,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-1-b">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">section 24D, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-1-c">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">section 37,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-38A-2">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-2-a">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">one or both of the members of married same sex couples, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-2-b">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">the survivors of such couples.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-38A-3">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">The Secretary of State may, by regulations, make further provision about cases where (because of regulations under subsection (1))—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-3-a">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">section 17,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-3-b">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">section 24D, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-3-c">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">section 37,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">does not have its special effect in relevant gender change cases.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-38A-4">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.</ins>
</p>
</content>
</subsection>
<subsection eId="section-38A-5">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-5-a">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">the gender or sex of a person, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-5-b">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">the change of gender or sex of a person,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">including any enactment that concerns requests for, or disclosure of, such information.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-38A-6">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">In this section, in relation to section 17, 24D or 37—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-6-a">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d"></ins>
<term refersTo="#term-relevant-gender-change-case">
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">relevant gender change case</ins>
</term>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">” has the same meaning as in that section;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-6-b">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d"></ins>
<term refersTo="#term-special-effect">
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">special effect</ins>
</term>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">” means the effect which the section has (if regulations under subsection (1) of this section are ignored) in relation to relevant gender change cases, insofar as that effect is different from the section's ordinary effect;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-6-c">
<num>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d"></ins>
<term refersTo="#term-ordinary-effect">
<ins ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">ordinary effect</ins>
</term>
<ins class="last" ukl:ChangeId="key-422088e1fe0e4d32cad87d390c2f899d-1666796216821" ukl:CommentaryRef="key-422088e1fe0e4d32cad87d390c2f899d">” means the effect which the section has in relation to same sex married couples in cases that are not relevant gender change cases.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-39">
<num>39</num>
<heading> General power to make regulations.</heading>
<content>
<p>
Schedule 2 shall have effect for enabling regulations to be made in relation to the operation and administration of this Part, and Part I of that Schedule has effect as respects occupational pension schemes
<noteRef href="#key-6d8f798ed2439174887611ee2e5ecc92" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</p>
</content>
</section>
</hcontainer>
</chapter>
<chapter eId="part-III-chapter-II">
<num>Chapter II</num>
<heading> Reduction in state scheme contributions and Social Security benefits for members of certified schemes</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-preliminary">
<heading> Preliminary</heading>
<section eId="section-40">
<num>40</num>
<heading> Scope of Chapter II.</heading>
<intro>
<p>This Chapter has effect for the purpose—</p>
</intro>
<level class="para1" eId="section-40-a">
<num>(a)</num>
<content>
<p>of reducing the rates at which certain national insurance contributions are payable by or in respect of earners whose employment is contracted-out by reference to contracted-out occupational pension schemes;</p>
</content>
</level>
<level class="para1" eId="section-40-b">
<num>(b)</num>
<content>
<p>
of providing for contributions to be paid by the
<ins class="substitution first last" ukl:ChangeId="key-0c7bd2d7ec8de4c23beefd65ba090de1-1631608764643" ukl:CommentaryRef="key-0c7bd2d7ec8de4c23beefd65ba090de1">
<noteRef uk:name="commentary" href="#key-0c7bd2d7ec8de4c23beefd65ba090de1" class="commentary"/>
Inland Revenue
</ins>
in respect of earners who are members of
<ins class="first last" ukl:ChangeId="key-e2cda3c0bc4604225199ea0210bd2606-1602596967743" ukl:CommentaryRef="key-e2cda3c0bc4604225199ea0210bd2606">
<noteRef uk:name="commentary" href="#key-e2cda3c0bc4604225199ea0210bd2606" class="commentary"/>
money purchase contracted-out schemes and members of
</ins>
appropriate personal pension schemes; and
</p>
</content>
</level>
<level class="para1" eId="section-40-c">
<num>(c)</num>
<content>
<p>of making provision concerning the payment of certain social security benefits payable in respect of members and former members of such schemes.</p>
</content>
</level>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-reduced-rates-of-state-scheme-class-1-contributions">
<heading>
<ins class="first last" ukl:ChangeId="M_F_1d9bc78b-e87c-486f-9ae4-66b7c3ca4800-1602597296318" ukl:CommentaryRef="M_F_32c80a5f-3630-4854-e321-98328171f3f5">
<noteRef uk:name="commentary" href="#M_F_32c80a5f-3630-4854-e321-98328171f3f5" class="commentary"/>
Reduced rates of contributions for members of salary related contracted-out schemes
</ins>
</heading>
<section eId="section-41">
<num>41</num>
<heading>
<ins class="first last" ukl:ChangeId="key-d57879a1066250f622333f1f01df489e-1602597201504" ukl:CommentaryRef="M_F_eb69dbd4-1eaa-4071-af19-94f9a0471917">
<noteRef uk:name="commentary" href="#M_F_eb69dbd4-1eaa-4071-af19-94f9a0471917" class="commentary"/>
Reduced rates of Class 1 contributions
</ins>
</heading>
<subsection eId="section-41-1">
<num>
<ins class="substitution first" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">
<noteRef uk:name="commentary" href="#key-7cee76cc3ec8d2035ba47a0d01c19ef7" class="commentary"/>
(1)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">Subsections (1A) to </ins>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">
<ins class="first last" ukl:ChangeId="key-506875ef735485b528a2b6b92561c4b4-1631706513919" ukl:CommentaryRef="key-506875ef735485b528a2b6b92561c4b4">
<noteRef uk:name="commentary" href="#key-506875ef735485b528a2b6b92561c4b4" class="commentary"/>
(1E)
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7"> apply where—</ins>
</p>
</intro>
<level class="para1" eId="section-41-1-a">
<num>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-41-1-b">
<num>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">the earner’s service in the employment is service which qualifies him for a pension provided by a salary related contracted-out scheme;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not </ins>
<ins class="substitution" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7">
<ins class="substitution first last" ukl:ChangeId="key-9f5661cdccc5d8a2c3a32af5d1c9be7b-1663767791416" ukl:CommentaryRef="key-9f5661cdccc5d8a2c3a32af5d1c9be7b">
<noteRef uk:name="commentary" href="#key-9f5661cdccc5d8a2c3a32af5d1c9be7b" class="commentary"/>
the upper accrual point
</ins>
</ins>
<ins class="substitution last" ukl:ChangeId="key-7cee76cc3ec8d2035ba47a0d01c19ef7-1622643514323" ukl:CommentaryRef="key-7cee76cc3ec8d2035ba47a0d01c19ef7"> (or the prescribed equivalents if the earner is paid otherwise than weekly).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-41-1ZA">
<num>
<noteRef href="#key-1fbe4a1eb0ee836ccd6e009a8a7d21fe" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1ZA)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-41-1A">
<num>
<ins class="first" ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">
<noteRef uk:name="commentary" href="#key-ab93a9a7972ece48c099c07f95fca9dd" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">The amount of any primary Class 1 contribution </ins>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">
<ins class="first last" ukl:ChangeId="key-c3fccc5931e0cf2b60ad965e34c6fa41-1641986943694" ukl:CommentaryRef="key-c3fccc5931e0cf2b60ad965e34c6fa41">
<noteRef uk:name="commentary" href="#key-c3fccc5931e0cf2b60ad965e34c6fa41" class="commentary"/>
attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4)
</ins>
</ins>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd"> in respect of the earnings shall be reduced by an amount equal to </ins>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">
<ins class="substitution first last" ukl:ChangeId="key-3022d08abe199e8434c926e30f7a0b38-1663867536761" ukl:CommentaryRef="key-3022d08abe199e8434c926e30f7a0b38">
<noteRef uk:name="commentary" href="#key-3022d08abe199e8434c926e30f7a0b38" class="commentary"/>
1.4 per cent
</ins>
</ins>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd"> of the relevant part of the earnings (“</ins>
<term refersTo="#term-amount-r1">
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">Amount R1</ins>
</term>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">”).</ins>
</p>
</content>
</subsection>
<subsection eId="section-41-1B">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(1B)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to </ins>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">
<ins class="substitution first last" ukl:ChangeId="key-5b45d0dd9aecd3f6661e9b5590912e22-1663867562001" ukl:CommentaryRef="key-5b45d0dd9aecd3f6661e9b5590912e22">
<noteRef uk:name="commentary" href="#key-5b45d0dd9aecd3f6661e9b5590912e22" class="commentary"/>
3.4 per cent
</ins>
</ins>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd"> of the relevant part of the earnings (“</ins>
<term refersTo="#term-amount-r2">
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">Amount R2</ins>
</term>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">”).</ins>
</p>
</content>
</subsection>
<subsection eId="section-41-1C">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(1C)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">The aggregate of Amounts R1 and R2 shall be set off—</ins>
</p>
</intro>
<level class="para1" eId="section-41-1C-a">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-41-1C-b">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—</ins>
</p>
</intro>
<level class="para2" eId="section-41-1C-b-i">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-41-1C-b-ii">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">in relation to which the secondary contributor is such a contributor;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-41-1D">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(1D)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">If—</ins>
</p>
</intro>
<level class="para1" eId="section-41-1D-a">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">any balance remains, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-41-1D-b">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">the secondary contributor makes an application for the purpose to the Inland Revenue,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.</ins>
</p>
<p>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-41-1E">
<num>
<ins ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">(1E)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-ab93a9a7972ece48c099c07f95fca9dd-1631706547619" ukl:CommentaryRef="key-ab93a9a7972ece48c099c07f95fca9dd">If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.</ins>
</p>
</content>
</subsection>
<subsection eId="section-41-2">
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-41-2-a">
<num>(a)</num>
<content>
<p>an earner has ceased to be employed in an employment; and</p>
</content>
</level>
<level class="para1" eId="section-41-2-b">
<num>(b)</num>
<content>
<p>earnings are paid to him or for his benefit within the period of 6 weeks, or such other period as may be prescribed, from the day on which he so ceased,</p>
</content>
</level>
<wrapUp>
<p>that employment shall be treated for the purposes of subsection (1) as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.</p>
</wrapUp>
</subsection>
<subsection eId="section-41-3">
<num>(3)</num>
<content>
<p>
This section shall not affect the amount of any primary Class 1 contribution which is payable at a reduced rate by virtue of regulations under section 19(4) of the
<noteRef href="#c21360231" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992 (reduced rates for married women and widows).
</p>
</content>
</subsection>
</section>
<section eId="section-42">
<num>42</num>
<heading> Review and alteration of rates of contributions applicable under s. 41.</heading>
<subsection eId="section-42-1">
<num>(1)</num>
<intro>
<p>The Secretary of State may from time to time, and shall when required by subsection (2), lay before each House of Parliament—</p>
</intro>
<level class="para1" eId="section-42-1-a">
<num>(a)</num>
<intro>
<p>
<ins class="first" ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">
<noteRef uk:name="commentary" href="#key-42e8ce728978d8997cc346b5a64a83c4" class="commentary"/>
a report by the Government Actuary or the Deputy Government Actuary on—
</ins>
</p>
</intro>
<level class="para2" eId="section-42-1-a-i">
<num>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">the percentages for the time being applying under section </ins>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">
<ins class="substitution first last" ukl:ChangeId="key-8e86c1a000c889fe010f2426fcbd2008-1634917557166" ukl:CommentaryRef="key-8e86c1a000c889fe010f2426fcbd2008">
<noteRef uk:name="commentary" href="#key-8e86c1a000c889fe010f2426fcbd2008" class="commentary"/>
41(1A) and (1B)
</ins>
</ins>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-42-1-a-ii">
<num>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">any changes since the preparation of the last report under this paragraph in the factors in his opinion affecting the cost of providing benefits of an actuarial value equivalent to that of the benefits </ins>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">
<ins class="substitution first" ukl:ChangeId="key-fe736a849a5e340d0d38024218265c4a-1639493735177" ukl:CommentaryRef="key-fe736a849a5e340d0d38024218265c4a">
<noteRef uk:name="commentary" href="#key-fe736a849a5e340d0d38024218265c4a" class="commentary"/>
(or parts of benefits) which, in accordance with section 48A below and
</ins>
</ins>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">
<ins class="substitution" ukl:ChangeId="key-fe736a849a5e340d0d38024218265c4a-1639493735177" ukl:CommentaryRef="key-fe736a849a5e340d0d38024218265c4a">
<ins class="substitution first last" ukl:ChangeId="key-e2fdad82f0ccd4c7ab27679cd3229032-1663755500695" ukl:CommentaryRef="key-e2fdad82f0ccd4c7ab27679cd3229032">
<noteRef uk:name="commentary" href="#key-e2fdad82f0ccd4c7ab27679cd3229032" class="commentary"/>
Schedules 4A and 4B
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4">
<ins class="substitution last" ukl:ChangeId="key-fe736a849a5e340d0d38024218265c4a-1639493735177" ukl:CommentaryRef="key-fe736a849a5e340d0d38024218265c4a"> to the Social Security Contributions and Benefits Act 1992,</ins>
</ins>
<ins class="last" ukl:ChangeId="key-42e8ce728978d8997cc346b5a64a83c4-1602597598942" ukl:CommentaryRef="key-42e8ce728978d8997cc346b5a64a83c4"> are foregone by or in respect of members of salary related contracted-out schemes</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-42-1-b">
<num>(b)</num>
<content>
<p>a report by the Secretary of State stating whether he considers that, in view of the report of the Government Actuary or the Deputy Government Actuary, there should be an alteration in either or both of those percentages and, if so, what alteration is in his opinion required.</p>
</content>
</level>
</subsection>
<subsection eId="section-42-2">
<num>(2)</num>
<content>
<p>The Secretary of State shall lay such reports at intervals of not more than five years.</p>
</content>
</subsection>
<subsection eId="section-42-3">
<num>(3)</num>
<content>
<p>
If in a report under subsection (1)(b) the Secretary of State states that he considers that there should be an alteration in either or both of the percentages mentioned in section
<ins class="substitution first last" ukl:ChangeId="key-475d02780339c8c429f6721228be187f-1634917592698" ukl:CommentaryRef="key-475d02780339c8c429f6721228be187f">
<noteRef uk:name="commentary" href="#key-475d02780339c8c429f6721228be187f" class="commentary"/>
41(1A) and (1B)
</ins>
, he shall prepare and lay before each House of Parliament with the report the draft of an order making that alteration; and if the draft is approved by resolution of each House the Secretary of State shall make the order in the form of the draft.
</p>
</content>
</subsection>
<subsection eId="section-42-4">
<num>(4)</num>
<content>
<p>An order under subsection (3) shall have effect from the beginning of such tax year as may be specified in the order, but not a tax year earlier than the second after that in which the order is made.</p>
</content>
</subsection>
<subsection eId="section-42-5">
<num>(5)</num>
<content>
<p>No alteration of those percentages shall introduce any distinction on grounds of age or sex.</p>
</content>
</subsection>
<subsection eId="section-42-6">
<num>(6)</num>
<content>
<p>
A draft of an order making alterations in either or both of those percentages may contain consequential provisions altering any percentage for the time being specified in
<ins class="substitution first last" ukl:ChangeId="key-e042558b05dd80e92bce328fc07d7812-1665141850444" ukl:CommentaryRef="key-e042558b05dd80e92bce328fc07d7812">
<noteRef uk:name="commentary" href="#key-e042558b05dd80e92bce328fc07d7812" class="commentary"/>
the definition of “the percentage for contributing earners” or “the percentage for non-contributing earners” in paragraph 2(5)
</ins>
of Schedule 4 as that percentage applies in relation to earnings paid or payable on or after the day as from which the order is to have effect.
</p>
</content>
</subsection>
<subsection eId="section-42-7">
<num>
<ins class="first" ukl:ChangeId="key-008a5a21dcf0740fb71bae71c201c949-1665141872158" ukl:CommentaryRef="key-008a5a21dcf0740fb71bae71c201c949">
<noteRef uk:name="commentary" href="#key-008a5a21dcf0740fb71bae71c201c949" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-008a5a21dcf0740fb71bae71c201c949-1665141872158" ukl:CommentaryRef="key-008a5a21dcf0740fb71bae71c201c949">Until paragraph 60(4) of Schedule 4 to the Pensions Act 2007 comes into force, subsection (6) has effect as if the reference to the definition of “the percentage for contributing earners” or “the percentage for non-contributing earners” were a reference to paragraph (a) of either of those definitions.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="chapter-II-crossheading-reduced-rates-of-contributions-and-rebates-for-members-of-money-purchase-contractedout-schemes">
<heading>
<ins class="first" ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<noteRef uk:name="commentary" href="#key-58c0025b36a2159aa0c25bde56e6f949" class="commentary"/>
Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes
</ins>
</heading>
<section eId="section-42A">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">42A</ins>
</num>
<heading>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">Reduced rates of Class 1 contributions, and rebates</ins>
</heading>
<subsection eId="section-42A-1">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution first" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">
<noteRef uk:name="commentary" href="#key-e36ab798125438df9157d6b1793b1cb1" class="commentary"/>
(1)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">Subsections (2) to </ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">
<ins class="first last" ukl:ChangeId="key-8fc169d321b28028d2a8468a3299ec24-1631713070691" ukl:CommentaryRef="key-8fc169d321b28028d2a8468a3299ec24">
<noteRef uk:name="commentary" href="#key-8fc169d321b28028d2a8468a3299ec24" class="commentary"/>
(2D) and (3)
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1"> apply where—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-42A-1-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-1-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme;</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not </ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1">
<ins class="substitution first last" ukl:ChangeId="key-8cf4035260a335ba62cb10e1ea35a4b7-1663767992314" ukl:CommentaryRef="key-8cf4035260a335ba62cb10e1ea35a4b7">
<noteRef uk:name="commentary" href="#key-8cf4035260a335ba62cb10e1ea35a4b7" class="commentary"/>
the upper accrual point
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="substitution last" ukl:ChangeId="key-e36ab798125438df9157d6b1793b1cb1-1622643751652" ukl:CommentaryRef="key-e36ab798125438df9157d6b1793b1cb1"> (or the prescribed equivalents if the earner is paid otherwise than weekly).</ins>
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42A-2">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first" ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">
<noteRef uk:name="commentary" href="#key-230aa9589b1091694ede8997b030ed6a" class="commentary"/>
(2)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">The amount of any primary Class 1 contribution </ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">
<ins class="first last" ukl:ChangeId="key-5b33d738a8a88533d9f85e888092834c-1641987076040" ukl:CommentaryRef="key-5b33d738a8a88533d9f85e888092834c">
<noteRef uk:name="commentary" href="#key-5b33d738a8a88533d9f85e888092834c" class="commentary"/>
attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992
</ins>
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a"> in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“</ins>
</ins>
<term refersTo="#term-amount-r1">
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">Amount R1</ins>
</ins>
</term>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">”).</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-42A-2A">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(2A)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“</ins>
</ins>
<term refersTo="#term-amount-r2">
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">Amount R2</ins>
</ins>
</term>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">”).</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-42A-2B">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(2B)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">The aggregate of Amounts R1 and R2 shall be set off—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-42A-2B-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-2B-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(b)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-42A-2B-b-i">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-42A-2B-b-ii">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">in relation to which the secondary contributor is such a contributor;</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.</ins>
</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-42A-2C">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(2C)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">If—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-42A-2C-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">any balance remains, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-2C-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">the secondary contributor makes an application for the purpose to the Inland Revenue,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.</ins>
</ins>
</p>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.</ins>
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42A-2D">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">(2D)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="last" ukl:ChangeId="key-230aa9589b1091694ede8997b030ed6a-1631713096251" ukl:CommentaryRef="key-230aa9589b1091694ede8997b030ed6a">If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-42A-3">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(3)</ins>
</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first last" ukl:ChangeId="key-965b4dfb88626dc40913e0f96bc2362a-1665501885953" ukl:CommentaryRef="key-965b4dfb88626dc40913e0f96bc2362a">
<noteRef uk:name="commentary" href="#key-965b4dfb88626dc40913e0f96bc2362a" class="commentary"/>
Subject to subsection (5A),
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949"> the </ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first last" ukl:ChangeId="key-66936cb81f3d3ca7aaec4014a88849ca-1620215135685" ukl:CommentaryRef="key-66936cb81f3d3ca7aaec4014a88849ca">
<noteRef uk:name="commentary" href="#key-66936cb81f3d3ca7aaec4014a88849ca" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949"> shall except in prescribed circumstances or in respect of prescribed periods pay in respect of that earner and that tax week to the trustees or managers of the scheme or, in prescribed circumstances, to a prescribed person the amount by which—</ins>
</p>
</intro>
<level class="para1" eId="section-42A-3-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">the appropriate age-related percentage of that part of those earnings,</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">exceeds</ins>
</p>
</intro>
<level class="para1" eId="section-42A-3-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">the appropriate flat-rate percentage of that part of those earnings.</ins>
</p>
</content>
</level>
</hcontainer>
</subsection>
<subsection eId="section-42A-4">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">Regulations may make provision—</ins>
</p>
</intro>
<level class="para1" eId="section-42A-4-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">as to the manner in which and time at which or period within which payments under subsection (3) are to be made,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-4-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-4-c">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-42A-5">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">If the </ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first last" ukl:ChangeId="key-7eb6b963c6cd7b153dcaf26848298419-1620215159984" ukl:CommentaryRef="key-7eb6b963c6cd7b153dcaf26848298419">
<noteRef uk:name="commentary" href="#key-7eb6b963c6cd7b153dcaf26848298419" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first last" ukl:ChangeId="key-cf55be73efd355de456b77c00d1419e5-1620215185647" ukl:CommentaryRef="key-cf55be73efd355de456b77c00d1419e5">
<noteRef uk:name="commentary" href="#key-cf55be73efd355de456b77c00d1419e5" class="commentary"/>
pay
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949"> an amount under subsection (3) which </ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first last" ukl:ChangeId="key-cf55be73efd355de456b77c00d1419e5-1620215205136" ukl:CommentaryRef="key-cf55be73efd355de456b77c00d1419e5">
<noteRef uk:name="commentary" href="#key-cf55be73efd355de456b77c00d1419e5" class="commentary"/>
they
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first last" ukl:ChangeId="key-cf55be73efd355de456b77c00d1419e5-1620215229505" ukl:CommentaryRef="key-cf55be73efd355de456b77c00d1419e5">
<noteRef uk:name="commentary" href="#key-cf55be73efd355de456b77c00d1419e5" class="commentary"/>
are
</ins>
</ins>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949"> not required to pay or is not required to pay to the person to whom, or in respect of whom, he pays it, he may recover it from any person to whom, or in respect of whom, he paid it.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42A-5A">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first" ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3">
<noteRef uk:name="commentary" href="#key-0246489ac1575aa1e74f24e24f644bc3" class="commentary"/>
(5A)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3">Where—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-42A-5A-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3">a payment under subsection (3) is due in respect of an earner, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-5A-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3">apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="last" ukl:ChangeId="key-0246489ac1575aa1e74f24e24f644bc3-1665501924424" ukl:CommentaryRef="key-0246489ac1575aa1e74f24e24f644bc3"> HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.</ins>
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42A-6">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-42A-6-a">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">an earner has ceased to be employed in an employment, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42A-6-b">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42A-7">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">Subsection (3) of section 41 applies for the purposes of this section as it applies for the purposes of that.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42A-8">
<num>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="first" ukl:ChangeId="key-eda1a08cd31b93c45e2332f2a142337d-1663755638232" ukl:CommentaryRef="key-eda1a08cd31b93c45e2332f2a142337d">
<noteRef uk:name="commentary" href="#key-eda1a08cd31b93c45e2332f2a142337d" class="commentary"/>
(8)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-eda1a08cd31b93c45e2332f2a142337d-1663755638232" ukl:CommentaryRef="key-eda1a08cd31b93c45e2332f2a142337d">For the purposes of this section “the appropriate age-related percentage” and “</ins>
</ins>
<term refersTo="#term-the-appropriate-flat-rate-percentage">
<ins ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins ukl:ChangeId="key-eda1a08cd31b93c45e2332f2a142337d-1663755638232" ukl:CommentaryRef="key-eda1a08cd31b93c45e2332f2a142337d">the appropriate flat-rate percentage</ins>
</ins>
</term>
<ins class="last" ukl:ChangeId="key-58c0025b36a2159aa0c25bde56e6f949-1602584799356" ukl:CommentaryRef="key-58c0025b36a2159aa0c25bde56e6f949">
<ins class="last" ukl:ChangeId="key-eda1a08cd31b93c45e2332f2a142337d-1663755638232" ukl:CommentaryRef="key-eda1a08cd31b93c45e2332f2a142337d">”, in relation to a tax year beginning before the abolition date, are the percentages specified as such for that tax year in an order made under section 42B (as it had effect prior to that date).</ins>
</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-42B">
<num>
<noteRef href="#key-0bdae94e79294902226b036071982c2b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
42B
</num>
<heading>Determination and alteration of rates of contributions, and rebates, applicable under section 42A</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-minimum-contributions-members-of-appropriate-personal-pension-schemes">
<heading> Minimum contributions: members of appropriate personal pension schemes</heading>
<section eId="section-43">
<num>43</num>
<heading> Payment of minimum contributions to personal pension schemes.</heading>
<subsection eId="section-43-1">
<num>(1)</num>
<intro>
<p>
Subject to the following provisions of this Part, the
<ins class="first last" ukl:ChangeId="key-fd0f57886229ae2ab1cf2caa661fb953-1620223876007" ukl:CommentaryRef="key-fd0f57886229ae2ab1cf2caa661fb953">
<noteRef uk:name="commentary" href="#key-fd0f57886229ae2ab1cf2caa661fb953" class="commentary"/>
Inland Revenue
</ins>
shall, except in such circumstances
<ins class="first last" ukl:ChangeId="key-7cee3bd5bd3201f57480f5e9396d960c-1618329680132" ukl:CommentaryRef="key-7cee3bd5bd3201f57480f5e9396d960c">
<noteRef uk:name="commentary" href="#key-7cee3bd5bd3201f57480f5e9396d960c" class="commentary"/>
or in respect of such periods
</ins>
as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—
</p>
</intro>
<level class="para1" eId="section-43-1-a">
<num>(a)</num>
<content>
<p>is over the age of 16 but has not attained pensionable age;</p>
</content>
</level>
<level class="para1" eId="section-43-1-b">
<num>(b)</num>
<content>
<p>
is not a married woman or widow who has made an election which is still operative that
<ins class="substitution first last" ukl:ChangeId="key-4c28bdfc4f714ae19402646e08086a58-1641987688405" ukl:CommentaryRef="key-4c28bdfc4f714ae19402646e08086a58">
<noteRef uk:name="commentary" href="#key-4c28bdfc4f714ae19402646e08086a58" class="commentary"/>
so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4)
</ins>
shall be a liability to contribute at a reduced rate; and
</p>
</content>
</level>
<level class="para1" eId="section-43-1-c">
<num>(c)</num>
<content>
<p>is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.</p>
</content>
</level>
</subsection>
<subsection eId="section-43-2">
<num>(2)</num>
<content>
<p>Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the trustees or managers of the earner’s chosen scheme.</p>
</content>
</subsection>
<subsection eId="section-43-3">
<num>(3)</num>
<content>
<p>In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.</p>
</content>
</subsection>
<subsection eId="section-43-4">
<num>(4)</num>
<content>
<p>
Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the
<ins class="first last" ukl:ChangeId="key-fd0f57886229ae2ab1cf2caa661fb953-1620223902111" ukl:CommentaryRef="key-fd0f57886229ae2ab1cf2caa661fb953">
<noteRef uk:name="commentary" href="#key-fd0f57886229ae2ab1cf2caa661fb953" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="key-c83a7048311061b11080ed413ade82c8-1620223990565" ukl:CommentaryRef="key-c83a7048311061b11080ed413ade82c8">
<noteRef uk:name="commentary" href="#key-c83a7048311061b11080ed413ade82c8" class="commentary"/>
are
</ins>
required to pay minimum contributions, the duty of the
<ins class="first last" ukl:ChangeId="key-fd0f57886229ae2ab1cf2caa661fb953-1620223921387" ukl:CommentaryRef="key-fd0f57886229ae2ab1cf2caa661fb953">
<noteRef uk:name="commentary" href="#key-fd0f57886229ae2ab1cf2caa661fb953" class="commentary"/>
Inland Revenue
</ins>
to pay them shall cease as from a date determined in accordance with regulations.
</p>
</content>
</subsection>
<subsection eId="section-43-5">
<num>(5)</num>
<intro>
<p>
If the
<ins class="first last" ukl:ChangeId="key-fd0f57886229ae2ab1cf2caa661fb953-1620223968966" ukl:CommentaryRef="key-fd0f57886229ae2ab1cf2caa661fb953">
<noteRef uk:name="commentary" href="#key-fd0f57886229ae2ab1cf2caa661fb953" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="key-2eb58082a71b3c07489128b7a924d103-1620224022266" ukl:CommentaryRef="key-2eb58082a71b3c07489128b7a924d103">
<noteRef uk:name="commentary" href="#key-2eb58082a71b3c07489128b7a924d103" class="commentary"/>
pay
</ins>
an amount by way of minimum contributions which
<ins class="first last" ukl:ChangeId="key-896b808df8563c632cb8c9e8d6225ed4-1620224080983" ukl:CommentaryRef="key-896b808df8563c632cb8c9e8d6225ed4">
<noteRef uk:name="commentary" href="#key-896b808df8563c632cb8c9e8d6225ed4" class="commentary"/>
they
</ins>
<ins class="first last" ukl:ChangeId="key-2eb58082a71b3c07489128b7a924d103-1620224056159" ukl:CommentaryRef="key-2eb58082a71b3c07489128b7a924d103">
<noteRef uk:name="commentary" href="#key-2eb58082a71b3c07489128b7a924d103" class="commentary"/>
are
</ins>
not required to pay,
<ins class="first last" ukl:ChangeId="key-896b808df8563c632cb8c9e8d6225ed4-1620224096071" ukl:CommentaryRef="key-896b808df8563c632cb8c9e8d6225ed4">
<noteRef uk:name="commentary" href="#key-896b808df8563c632cb8c9e8d6225ed4" class="commentary"/>
they
</ins>
may recover it—
</p>
</intro>
<level class="para1" eId="section-43-5-a">
<num>(a)</num>
<content>
<p>
from the person to whom
<ins class="first last" ukl:ChangeId="key-896b808df8563c632cb8c9e8d6225ed4-1620224126084" ukl:CommentaryRef="key-896b808df8563c632cb8c9e8d6225ed4">
<noteRef uk:name="commentary" href="#key-896b808df8563c632cb8c9e8d6225ed4" class="commentary"/>
they
</ins>
paid it, or
</p>
</content>
</level>
<level class="para1" eId="section-43-5-b">
<num>(b)</num>
<content>
<p>
from any person in respect of whom
<ins class="first last" ukl:ChangeId="key-896b808df8563c632cb8c9e8d6225ed4-1620224142387" ukl:CommentaryRef="key-896b808df8563c632cb8c9e8d6225ed4">
<noteRef uk:name="commentary" href="#key-896b808df8563c632cb8c9e8d6225ed4" class="commentary"/>
they
</ins>
paid it.
</p>
</content>
</level>
</subsection>
<subsection eId="section-43-6">
<num>(6)</num>
<content>
<p>
If the
<ins class="first last" ukl:ChangeId="key-fd0f57886229ae2ab1cf2caa661fb953-1620223940550" ukl:CommentaryRef="key-fd0f57886229ae2ab1cf2caa661fb953">
<noteRef uk:name="commentary" href="#key-fd0f57886229ae2ab1cf2caa661fb953" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="key-5f5bca9a3b63c82df83f01c650924146-1620224752790" ukl:CommentaryRef="key-5f5bca9a3b63c82df83f01c650924146">
<noteRef uk:name="commentary" href="#key-5f5bca9a3b63c82df83f01c650924146" class="commentary"/>
pay
</ins>
in respect of an earner an amount by way of minimum contributions which
<ins class="first last" ukl:ChangeId="key-858eb40c3726d1ea3e2a714d3a05dbe3-1620224868237" ukl:CommentaryRef="key-858eb40c3726d1ea3e2a714d3a05dbe3">
<noteRef uk:name="commentary" href="#key-858eb40c3726d1ea3e2a714d3a05dbe3" class="commentary"/>
they
</ins>
<ins class="first last" ukl:ChangeId="key-5f5bca9a3b63c82df83f01c650924146-1620224783901" ukl:CommentaryRef="key-5f5bca9a3b63c82df83f01c650924146">
<noteRef uk:name="commentary" href="#key-5f5bca9a3b63c82df83f01c650924146" class="commentary"/>
are
</ins>
required to pay, but
<ins class="first last" ukl:ChangeId="key-5f5bca9a3b63c82df83f01c650924146-1620224805796" ukl:CommentaryRef="key-5f5bca9a3b63c82df83f01c650924146">
<noteRef uk:name="commentary" href="#key-5f5bca9a3b63c82df83f01c650924146" class="commentary"/>
do
</ins>
not pay it to the trustees or managers of the earner’s chosen scheme,
<ins class="first last" ukl:ChangeId="key-858eb40c3726d1ea3e2a714d3a05dbe3-1620224889647" ukl:CommentaryRef="key-858eb40c3726d1ea3e2a714d3a05dbe3">
<noteRef uk:name="commentary" href="#key-858eb40c3726d1ea3e2a714d3a05dbe3" class="commentary"/>
they
</ins>
may recover it from the person to whom
<ins class="first last" ukl:ChangeId="key-858eb40c3726d1ea3e2a714d3a05dbe3-1620224917108" ukl:CommentaryRef="key-858eb40c3726d1ea3e2a714d3a05dbe3">
<noteRef uk:name="commentary" href="#key-858eb40c3726d1ea3e2a714d3a05dbe3" class="commentary"/>
they
</ins>
paid it or from the earner.
</p>
</content>
</subsection>
<subsection eId="section-43-6A">
<num>
<ins class="first" ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee">
<noteRef uk:name="commentary" href="#key-fc3960a77afd6a5c0999bf7c488371ee" class="commentary"/>
(6A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-43-6A-a">
<num>
<ins ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee">a payment under subsection (1) is due in respect of an earner, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-43-6A-b">
<num>
<ins ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee">apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-fc3960a77afd6a5c0999bf7c488371ee-1665502453787" ukl:CommentaryRef="key-fc3960a77afd6a5c0999bf7c488371ee"> HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-43-7">
<num>
<ins class="first" ukl:ChangeId="key-b5f6d918542f15d0f466e09e7b280eed-1663755901601" ukl:CommentaryRef="key-b5f6d918542f15d0f466e09e7b280eed">
<noteRef uk:name="commentary" href="#key-b5f6d918542f15d0f466e09e7b280eed" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b5f6d918542f15d0f466e09e7b280eed-1663755901601" ukl:CommentaryRef="key-b5f6d918542f15d0f466e09e7b280eed">In this section “</ins>
<term refersTo="#term-the-earner's-chosen-scheme">
<ins ukl:ChangeId="key-b5f6d918542f15d0f466e09e7b280eed-1663755901601" ukl:CommentaryRef="key-b5f6d918542f15d0f466e09e7b280eed">the earner's chosen scheme</ins>
</term>
<ins class="last" ukl:ChangeId="key-b5f6d918542f15d0f466e09e7b280eed-1663755901601" ukl:CommentaryRef="key-b5f6d918542f15d0f466e09e7b280eed">” means the scheme which was immediately before the abolition date the earner's chosen scheme in accordance with section 44 (as it had effect prior to that date).</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-44">
<num>
<noteRef href="#key-fd37be690eda53a2ef35b934eac9873c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
44
</num>
<heading> Earner’s chosen scheme.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-45">
<num>45</num>
<heading> Amount of minimum contributions.</heading>
<subsection eId="section-45-1">
<num>
<ins class="substitution first" ukl:ChangeId="key-5a4e2906dc4ef6257047f436f128c682-1618331114309" ukl:CommentaryRef="key-5a4e2906dc4ef6257047f436f128c682">
<noteRef uk:name="commentary" href="#key-5a4e2906dc4ef6257047f436f128c682" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-5a4e2906dc4ef6257047f436f128c682-1618331114309" ukl:CommentaryRef="key-5a4e2906dc4ef6257047f436f128c682">In relation to any tax week falling within a period for which the </ins>
<ins class="substitution" ukl:ChangeId="key-5a4e2906dc4ef6257047f436f128c682-1618331114309" ukl:CommentaryRef="key-5a4e2906dc4ef6257047f436f128c682">
<ins class="first last" ukl:ChangeId="key-37bcba6fd9bc01b4cdd6ebe2f8473817-1620311691513" ukl:CommentaryRef="key-37bcba6fd9bc01b4cdd6ebe2f8473817">
<noteRef uk:name="commentary" href="#key-37bcba6fd9bc01b4cdd6ebe2f8473817" class="commentary"/>
Inland Revenue are
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-5a4e2906dc4ef6257047f436f128c682-1618331114309" ukl:CommentaryRef="key-5a4e2906dc4ef6257047f436f128c682"> required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not </ins>
<ins class="substitution" ukl:ChangeId="key-5a4e2906dc4ef6257047f436f128c682-1618331114309" ukl:CommentaryRef="key-5a4e2906dc4ef6257047f436f128c682">
<ins class="substitution first last" ukl:ChangeId="key-d36fa19531789886806eac6b574556bc-1663768319768" ukl:CommentaryRef="key-d36fa19531789886806eac6b574556bc">
<noteRef uk:name="commentary" href="#key-d36fa19531789886806eac6b574556bc" class="commentary"/>
the upper accrual point
</ins>
</ins>
<ins class="substitution last" ukl:ChangeId="key-5a4e2906dc4ef6257047f436f128c682-1618331114309" ukl:CommentaryRef="key-5a4e2906dc4ef6257047f436f128c682"> (or the prescribed equivalents if he is paid otherwise than weekly)</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-45-2">
<num>
<noteRef href="#key-a4492874a24e4aedb3553c30858ad1b1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-45-3">
<num>(3)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="section-45-3-a">
<num>(a)</num>
<content>
<p>for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;</p>
</content>
</level>
<level class="para1" eId="section-45-3-b">
<num>(b)</num>
<content>
<p>for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;</p>
</content>
</level>
<level class="para1" eId="section-45-3-c">
<num>(c)</num>
<content>
<p>for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;</p>
</content>
</level>
<level class="para1" eId="section-45-3-d">
<num>
<noteRef href="#key-5c409f20f2d146d2401353b69edf0b9f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(d)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-45-3-e">
<num>(e)</num>
<content>
<p>
for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a prescribed period
<noteRef href="#key-a624b8bb30068c6dda5008bea9f1c703" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... ;
</p>
</content>
</level>
<level class="para1" eId="section-45-3-f">
<num>(f)</num>
<content>
<p>as to the manner in which and time at which or period within which minimum contributions are to be made.</p>
</content>
</level>
</subsection>
<subsection eId="section-45-4">
<num>
<ins class="first" ukl:ChangeId="key-484e51c012703d881755ae8e751c4679-1663756050470" ukl:CommentaryRef="key-484e51c012703d881755ae8e751c4679">
<noteRef uk:name="commentary" href="#key-484e51c012703d881755ae8e751c4679" class="commentary"/>
(4)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-484e51c012703d881755ae8e751c4679-1663756050470" ukl:CommentaryRef="key-484e51c012703d881755ae8e751c4679">For the purposes of this section “</ins>
<term refersTo="#term-the-appropriate-age-related-percentage">
<ins ukl:ChangeId="key-484e51c012703d881755ae8e751c4679-1663756050470" ukl:CommentaryRef="key-484e51c012703d881755ae8e751c4679">the appropriate age-related percentage</ins>
</term>
<ins class="last" ukl:ChangeId="key-484e51c012703d881755ae8e751c4679-1663756050470" ukl:CommentaryRef="key-484e51c012703d881755ae8e751c4679">”, in relation to a tax year beginning before the abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 45A (as it had effect prior to that date).</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-45A">
<num>
<noteRef href="#key-250855b14abe5aa898838d653400f6c1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
45A
</num>
<heading>Determination and alteration of rates of minimum contributions under section 45</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-45B">
<num>
<ins class="first" ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">
<noteRef uk:name="commentary" href="#key-3bd4beb84ff0b00d74de583a8852ebcb" class="commentary"/>
45B
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">Money purchase and personal pension schemes: verification of ages</ins>
</heading>
<subsection eId="section-45B-1">
<num>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">Regulations may make provision for the manner in which an earner’s age is to be verified in determining the appropriate age-related percentages for the purposes of sections 42A and 45(1).</ins>
</p>
</content>
</subsection>
<subsection eId="section-45B-2">
<num>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">Information held by the Secretary of State </ins>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">
<ins class="first last" ukl:ChangeId="key-4bb0b8f29616fd7644134a856b29f0bd-1620311872356" ukl:CommentaryRef="key-4bb0b8f29616fd7644134a856b29f0bd">
<noteRef uk:name="commentary" href="#key-4bb0b8f29616fd7644134a856b29f0bd" class="commentary"/>
or the Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb"> as to the age of any individual may, whether or not it was obtained in pursuance of regulations under subsection (1), be disclosed by the Secretary of State </ins>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">
<ins class="first last" ukl:ChangeId="key-4bb0b8f29616fd7644134a856b29f0bd-1620311894214" ukl:CommentaryRef="key-4bb0b8f29616fd7644134a856b29f0bd">
<noteRef uk:name="commentary" href="#key-4bb0b8f29616fd7644134a856b29f0bd" class="commentary"/>
or the Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb"></ins>
</p>
</intro>
<level class="para1" eId="section-45B-2-a">
<num>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">to the trustees or managers of a money purchase contracted-out scheme or an appropriate personal pension scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-45B-2-b">
<num>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">to such other persons as may be prescribed,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-3bd4beb84ff0b00d74de583a8852ebcb-1602666540825" ukl:CommentaryRef="key-3bd4beb84ff0b00d74de583a8852ebcb">in connection with the making of payments under section 42A(3) or the payment of minimum contributions.</ins>
</p>
</wrapUp>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-effect-of-entitlement-to-guaranteed-minimum-pensions-on-payment-of-social-security-benefits">
<heading> Effect of entitlement to guaranteed minimum pensions on payment of social security benefits</heading>
<section eId="section-46">
<num>46</num>
<heading> Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.</heading>
<subsection eId="section-46-1">
<num>(1)</num>
<hcontainer name="wrapper2">
<intro>
<p>Where for any period a person is entitled both—</p>
</intro>
<level class="para1" eId="section-46-1-a">
<num>(a)</num>
<content>
<p>
to a Category A or Category B retirement pension, a widowed mother’s allowance
<ins class="first last" ukl:ChangeId="key-a8ba1286e16e321953bb05eeaf7dc737-1634911645930" ukl:CommentaryRef="key-a8ba1286e16e321953bb05eeaf7dc737">
<noteRef uk:name="commentary" href="#key-a8ba1286e16e321953bb05eeaf7dc737" class="commentary"/>
, a widowed parent’s allowance
</ins>
<ins class="substitution first last" ukl:ChangeId="key-31b5d5aa032dfc831ed647fd75a95002-1601568202680" ukl:CommentaryRef="key-31b5d5aa032dfc831ed647fd75a95002">
<noteRef uk:name="commentary" href="#key-31b5d5aa032dfc831ed647fd75a95002" class="commentary"/>
or a widow’s pension
</ins>
under the
<noteRef href="#c21360241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992; and
</p>
</content>
</level>
<level class="para1" eId="section-46-1-b">
<num>(b)</num>
<content>
<p>to one or more guaranteed minimum pensions,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—</p>
</intro>
<level class="para1" eId="section-46-1-i">
<num>(i)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-55b26cf8838292023ec0a37ab93e82ad-1618331555630" ukl:CommentaryRef="key-55b26cf8838292023ec0a37ab93e82ad">
<noteRef uk:name="commentary" href="#key-55b26cf8838292023ec0a37ab93e82ad" class="commentary"/>
to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day
</ins>
, or
</p>
</content>
</level>
<level class="para1" eId="section-46-1-ii">
<num>(ii)</num>
<content>
<p>to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),</p>
</content>
</level>
<wrapUp>
<p>whichever is the less.</p>
</wrapUp>
</hcontainer>
</subsection>
<subsection eId="section-46-2">
<num>
<noteRef href="#key-658d912ff39066ef0093e2b4836f522f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-46-3">
<num>
<ins class="substitution first" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">
<noteRef uk:name="commentary" href="#key-3b8d88d24067d4e9389ee190bb17df81" class="commentary"/>
(3)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">Where for any period—</ins>
</p>
</intro>
<level class="para1" eId="section-46-3-a">
<num>
<ins class="substitution" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">a person is entitled to one or more guaranteed minimum pensions; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-46-3-b">
<num>
<ins class="substitution" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits Act 1992,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="substitution last" ukl:ChangeId="key-3b8d88d24067d4e9389ee190bb17df81-1601568258096" ukl:CommentaryRef="key-3b8d88d24067d4e9389ee190bb17df81">for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-46-4">
<num>(4)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-46-4-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-46-4-b">
<num>(b)</num>
<content>
<p>
he is also entitled to a Category A retirement pension under section 44 of the
<noteRef href="#c21360241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992; and
</p>
</content>
</level>
<level class="para1" eId="section-46-4-c">
<num>(c)</num>
<content>
<p>the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,</p>
</content>
</level>
<wrapUp>
<p>for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—</p>
<p>
<mod>
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>(3)</num>
<intro>
<p>
In subsection (2) above “
<term refersTo="#term-the-relevant-amount">the relevant amount</term>
” means an amount equal to the aggregate of—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the additional pension; and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,</p>
</content>
</level>
<wrapUp>
<p>reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 46(1) of the Pension Schemes Act 1993.</p>
</wrapUp>
</subsection>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-46-5">
<num>(5)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-46-5-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-46-5-b">
<num>(b)</num>
<content>
<p>
he is also entitled to a Category A retirement pension under section 44 of the
<noteRef href="#c21360241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992; and
</p>
</content>
</level>
<level class="para1" eId="section-46-5-c">
<num>(c)</num>
<content>
<p>the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,</p>
</content>
</level>
<wrapUp>
<p>for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.</p>
</wrapUp>
</subsection>
<subsection eId="section-46-6">
<num>(6)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-46-6-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-46-6-b">
<num>(b)</num>
<intro>
<p>he is also entitled—</p>
</intro>
<level class="para2" eId="section-46-6-b-i">
<num>
<noteRef href="#key-5f3e018becbffabadb996aab281b74f0" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(i)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para2" eId="section-46-6-b-ii">
<num>(ii)</num>
<content>
<p>to a Category A retirement pension under section 44 of that Act; or</p>
</content>
</level>
<level class="para2" eId="section-46-6-b-iii">
<num>(iii)</num>
<content>
<p>
to a Category B retirement pension under
<ins class="substitution first" ukl:ChangeId="key-1635f1c4f490df93b26c360d2bed4488-1601636210014" ukl:CommentaryRef="key-1635f1c4f490df93b26c360d2bed4488">
<noteRef uk:name="commentary" href="#key-1635f1c4f490df93b26c360d2bed4488" class="commentary"/>
section 48A
</ins>
<ins class="substitution last" ukl:ChangeId="key-1635f1c4f490df93b26c360d2bed4488-1601636210014" ukl:CommentaryRef="key-1635f1c4f490df93b26c360d2bed4488">
<ins class="first last" ukl:ChangeId="key-ba105644154cd92b1398a20bd4470dce-1634911694601" ukl:CommentaryRef="key-ba105644154cd92b1398a20bd4470dce">
<noteRef uk:name="commentary" href="#key-ba105644154cd92b1398a20bd4470dce" class="commentary"/>
, 48B or 48BB
</ins>
</ins>
of that Act; and
</p>
</content>
</level>
</level>
<level class="para1" eId="section-46-6-c">
<num>(c)</num>
<content>
<p>the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,</p>
</content>
</level>
<wrapUp>
<p>for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—</p>
<p>
<mod>
<quotedStructure startQuote="" endQuote="" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default">
<subparagraph>
<num>(3)</num>
<intro>
<p>
In this paragraph “
<term refersTo="#term-the-relevant-amount">the relevant amount</term>
” means an amount equal to the aggregate of—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the additional pension; and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,</p>
</content>
</level>
<wrapUp>
<p>reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 46(1) of the Pension Schemes Act 1993.</p>
</wrapUp>
</subparagraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-46-7">
<num>(7)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-46-7-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-46-7-b">
<num>(b)</num>
<content>
<p>
he is also entitled to any of the pensions under the
<noteRef href="#c21360241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits Act 1992 mentioned in subsection (6)(b); and
</p>
</content>
</level>
<level class="para1" eId="section-46-7-c">
<num>(c)</num>
<content>
<p>the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,</p>
</content>
</level>
<wrapUp>
<p>for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.</p>
</wrapUp>
</subsection>
<subsection eId="section-46-8">
<num>(8)</num>
<intro>
<p>
In this section “
<term refersTo="#term-the-relevant-amount" eId="term-the-relevant-amount">the relevant amount</term>
” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—
</p>
</intro>
<level class="para1" eId="section-46-8-a">
<num>
<noteRef href="#key-11ed3af5f62f02948994d91f1b754060" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-46-8-b">
<num>(b)</num>
<content>
<p>in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);</p>
</content>
</level>
<wrapUp>
<p>and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 15(1).</p>
</wrapUp>
</subsection>
<subsection eId="section-46-9">
<num>
<noteRef href="#key-62ac2a4bc4d767949193fa79581f534d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(9)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-46A">
<num>
<ins class="first" ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">
<noteRef uk:name="commentary" href="#key-6aefef6f5a9055c1709f8e1982ef2c2c" class="commentary"/>
46A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">Retirement in tax year after 5th April 2020</ins>
</heading>
<subsection eId="section-46A-1">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">Subsection (2) applies where—</ins>
</p>
</intro>
<level class="para1" eId="section-46A-1-a">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">for any period a person is entitled to a Category A or Category B retirement pension, or a widowed parent's allowance, under the 1992 Act (“the benefit”),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-46A-1-b">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">the person is entitled to one or more guaranteed minimum pensions for that period, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-46A-1-c">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">the weekly rate of the additional pension in the benefit is determined under section 45(2A) of the 1992 Act (retirement in tax year after 5th April 2020).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-46A-2">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">The weekly rate of the benefit shall, for the period mentioned in subsection (1)(a), be reduced by an amount calculated in accordance with regulations.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-3">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">Regulations under subsection (2) must provide for the amount of the reduction to be calculated in such a way that it does not exceed such part of the weekly rate of the additional pension in the benefit as is attributable to earnings factors for tax years ending before the principal appointed day.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-4">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">The effect of the reductions made under subsection (2) in relation to any person must be actuarially equivalent to the effect of the reductions that, but for section 46(1A), would be made under section 46(1) in relation to that person.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-5">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">The Secretary of State must require the Government Actuary or Deputy Government Actuary (“the Actuary”) to prepare a report on how actuarial equivalence should be determined for the purposes of this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-6">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">In preparing the report the Actuary must consult such persons as appear to the Actuary to be appropriate.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-7">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">The Secretary of State must lay the report before Parliament.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-8">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(8)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">Having considered the report, the Secretary of State must by regulations make provision for determining actuarial equivalence for the purposes of this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-9">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(9)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">If any recommendation in the report is not followed in the regulations, the Secretary of State must prepare and lay before Parliament a report explaining why.</ins>
</p>
</content>
</subsection>
<subsection eId="section-46A-10">
<num>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">(10)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">In this section “</ins>
<term refersTo="#term-the-1992-act">
<ins ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">the 1992 Act</ins>
</term>
<ins class="last" ukl:ChangeId="key-6aefef6f5a9055c1709f8e1982ef2c2c-1663861621880" ukl:CommentaryRef="key-6aefef6f5a9055c1709f8e1982ef2c2c">” means the Social Security Contributions and Benefits Act 1992.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-47">
<num>47</num>
<heading> Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 46.</heading>
<subsection eId="section-47-1">
<num>(1)</num>
<intro>
<p>
The reference in section 46(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower
<ins class="first last" ukl:ChangeId="key-46c652c24865784c8a8eca2d65533e7d-1666788590898" ukl:CommentaryRef="key-46c652c24865784c8a8eca2d65533e7d">
<noteRef uk:name="commentary" href="#key-46c652c24865784c8a8eca2d65533e7d" class="commentary"/>
, surviving same sex spouse
</ins>
<ins class="first last" ukl:ChangeId="key-ab49360d3c16e7bc461c686fc346fb18-1661953536523" ukl:CommentaryRef="key-ab49360d3c16e7bc461c686fc346fb18">
<noteRef uk:name="commentary" href="#key-ab49360d3c16e7bc461c686fc346fb18" class="commentary"/>
or surviving civil partner
</ins>
of an earner
<ins class="first last" ukl:ChangeId="key-bcdb28efb2a8778530a72ae3e0f13494-1641988160181" ukl:CommentaryRef="key-bcdb28efb2a8778530a72ae3e0f13494">
<noteRef uk:name="commentary" href="#key-bcdb28efb2a8778530a72ae3e0f13494" class="commentary"/>
in any case where he is entitled to a benefit other than a widowed parent’s allowance
</ins>
<noteRef href="#key-bd7c6e43ddcc8e483bd851b14f0d749e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... only if—
</p>
</intro>
<level class="para1" eId="section-47-1-a">
<num>
<ins class="substitution first" ukl:ChangeId="key-dd51dce19791c895bcaafea337e6da10-1641988192426" ukl:CommentaryRef="key-dd51dce19791c895bcaafea337e6da10">
<noteRef uk:name="commentary" href="#key-dd51dce19791c895bcaafea337e6da10" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-dd51dce19791c895bcaafea337e6da10-1641988192426" ukl:CommentaryRef="key-dd51dce19791c895bcaafea337e6da10">he is also entitled to a Category B retirement pension by virtue of the earner’s contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits Act 1992); or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-47-1-b">
<num>(b)</num>
<content>
<p>
he is also entitled to a Category A retirement pension by virtue of
<ins class="substitution first last" ukl:ChangeId="key-1b248c47440f9d478a4af0064d050e6c-1641988219958" ukl:CommentaryRef="key-1b248c47440f9d478a4af0064d050e6c">
<noteRef uk:name="commentary" href="#key-1b248c47440f9d478a4af0064d050e6c" class="commentary"/>
section 41(5)
</ins>
of
<ins class="substitution first last" ukl:ChangeId="key-1b248c47440f9d478a4af0064d050e6c-1641988255719" ukl:CommentaryRef="key-1b248c47440f9d478a4af0064d050e6c">
<noteRef uk:name="commentary" href="#key-1b248c47440f9d478a4af0064d050e6c" class="commentary"/>
that Act
</ins>
.
</p>
</content>
</level>
</subsection>
<subsection eId="section-47-2">
<num>(2)</num>
<intro>
<p>For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—</p>
</intro>
<level class="para1" eId="section-47-2-a">
<num>(a)</num>
<content>
<p>if its commencement had not been postponed, as mentioned in section 13(4); or</p>
</content>
</level>
<level class="para1" eId="section-47-2-b">
<num>(b)</num>
<intro>
<p>if there had not been made a transfer payment or transfer under regulations made by virtue of section 20 as a result of which—</p>
</intro>
<level class="para2" eId="section-47-2-b-i">
<num>(i)</num>
<content>
<p>he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and</p>
</content>
</level>
<level class="para2" eId="section-47-2-b-ii">
<num>(ii)</num>
<content>
<p>he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-47-3">
<num>(3)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-47-3-a">
<num>(a)</num>
<content>
<p>
guaranteed minimum pensions provided for a member or the member’s
<ins class="substitution first last" ukl:ChangeId="key-26539809d6b635219ef904ffd43acb66-1661953575204" ukl:CommentaryRef="key-26539809d6b635219ef904ffd43acb66">
<noteRef uk:name="commentary" href="#key-26539809d6b635219ef904ffd43acb66" class="commentary"/>
widow, widower or surviving civil partner
</ins>
under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 19; and
</p>
</content>
</level>
<level class="para1" eId="section-47-3-b">
<num>(b)</num>
<intro>
<p>either—</p>
</intro>
<level class="para2" eId="section-47-3-b-i">
<num>(i)</num>
<content>
<p>the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or</p>
</content>
</level>
<level class="para2" eId="section-47-3-b-ii">
<num>(ii)</num>
<content>
<p>it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and</p>
</content>
</level>
</level>
<level class="para1" eId="section-47-3-c">
<num>(c)</num>
<content>
<p>any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and</p>
</content>
</level>
<level class="para1" eId="section-47-3-d">
<num>(d)</num>
<intro>
<p>the combined proceeds of—</p>
</intro>
<level class="para2" eId="section-47-3-d-i">
<num>(i)</num>
<content>
<p>any relevant policies and annuity contracts, and</p>
</content>
</level>
<level class="para2" eId="section-47-3-d-ii">
<num>(ii)</num>
<content>
<p>
any cash sums paid or alternative arrangements made under the
<ins class="substitution first last" ukl:ChangeId="key-2d71634c710def8ff6bc21b440abd201-1641297641691" ukl:CommentaryRef="key-2d71634c710def8ff6bc21b440abd201">
<noteRef uk:name="commentary" href="#key-2d71634c710def8ff6bc21b440abd201" class="commentary"/>
Financial Services Compensation Scheme
</ins>
,
</p>
</content>
</level>
<wrapUp>
<p>are inadequate to provide the whole of the amount secured,</p>
</wrapUp>
</level>
<wrapUp>
<p>
the member and the member’s
<ins class="substitution first last" ukl:ChangeId="key-26539809d6b635219ef904ffd43acb66-1661953624293" ukl:CommentaryRef="key-26539809d6b635219ef904ffd43acb66">
<noteRef uk:name="commentary" href="#key-26539809d6b635219ef904ffd43acb66" class="commentary"/>
widow, widower or surviving civil partner
</ins>
shall be treated for the purposes of section 46 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s
<ins class="substitution first last" ukl:ChangeId="key-b9a654b5fe9b214f1ccd66daf3f1eb92-1661953655515" ukl:CommentaryRef="key-b9a654b5fe9b214f1ccd66daf3f1eb92">
<noteRef uk:name="commentary" href="#key-b9a654b5fe9b214f1ccd66daf3f1eb92" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).
</p>
</wrapUp>
</subsection>
<subsection eId="section-47-4">
<num>(4)</num>
<content>
<p>A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 19 applies.</p>
</content>
</subsection>
<subsection eId="section-47-5">
<num>(5)</num>
<intro>
<p>For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—</p>
</intro>
<level class="para1" eId="section-47-5-a">
<num>(a)</num>
<content>
<p>if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 21(1); or</p>
</content>
</level>
<level class="para1" eId="section-47-5-b">
<num>(b)</num>
<content>
<p>if that pension had not been forfeited under provisions included in a scheme by virtue of section 21(2).</p>
</content>
</level>
</subsection>
<subsection eId="section-47-6">
<num>
<ins class="first" ukl:ChangeId="key-960b6a32f251d47fc35ada4f754a885d-1631610478865" ukl:CommentaryRef="key-960b6a32f251d47fc35ada4f754a885d">
<noteRef uk:name="commentary" href="#key-960b6a32f251d47fc35ada4f754a885d" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-960b6a32f251d47fc35ada4f754a885d-1631610478865" ukl:CommentaryRef="key-960b6a32f251d47fc35ada4f754a885d">For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for </ins>
<ins ukl:ChangeId="key-960b6a32f251d47fc35ada4f754a885d-1631610478865" ukl:CommentaryRef="key-960b6a32f251d47fc35ada4f754a885d">
<ins class="first last" ukl:ChangeId="key-c376abb08978082b5093751bfc29c8fd-1641989416986" ukl:CommentaryRef="key-c376abb08978082b5093751bfc29c8fd">
<noteRef uk:name="commentary" href="#key-c376abb08978082b5093751bfc29c8fd" class="commentary"/>
section 14(2A) and
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-960b6a32f251d47fc35ada4f754a885d-1631610478865" ukl:CommentaryRef="key-960b6a32f251d47fc35ada4f754a885d"> any reduction under section 15A.</ins>
</p>
</content>
</subsection>
<subsection eId="section-47-7">
<num>
<ins class="first" ukl:ChangeId="key-6cfbcab0985a44dba9610eeef780f78f-1631610631399" ukl:CommentaryRef="key-6cfbcab0985a44dba9610eeef780f78f">
<noteRef uk:name="commentary" href="#key-6cfbcab0985a44dba9610eeef780f78f" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-6cfbcab0985a44dba9610eeef780f78f-1631610631399" ukl:CommentaryRef="key-6cfbcab0985a44dba9610eeef780f78f">For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under section 342A of the Insolvency Act 1986 (recovery of excessive pension contributions) or under section 36A of the Bankruptcy (Scotland) Act 1985.</ins>
</p>
</content>
</subsection>
<subsection eId="section-47-8">
<num>
<ins class="first" ukl:ChangeId="key-7d23d0a59c0db833a7fea4ae6984795a-1662745935516" ukl:CommentaryRef="key-7d23d0a59c0db833a7fea4ae6984795a">
<noteRef uk:name="commentary" href="#key-7d23d0a59c0db833a7fea4ae6984795a" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-7d23d0a59c0db833a7fea4ae6984795a-1662745935516" ukl:CommentaryRef="key-7d23d0a59c0db833a7fea4ae6984795a">For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-47-9">
<num>
<ins class="first" ukl:ChangeId="key-8893478ecc1dd52f853881de0a1d3f8b-1663777503354" ukl:CommentaryRef="key-8893478ecc1dd52f853881de0a1d3f8b">
<noteRef uk:name="commentary" href="#key-8893478ecc1dd52f853881de0a1d3f8b" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8893478ecc1dd52f853881de0a1d3f8b-1663777503354" ukl:CommentaryRef="key-8893478ecc1dd52f853881de0a1d3f8b">For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rules.</ins>
</p>
</content>
</subsection>
<subsection eId="section-47-10">
<num>
<ins ukl:ChangeId="key-8893478ecc1dd52f853881de0a1d3f8b-1663777503354" ukl:CommentaryRef="key-8893478ecc1dd52f853881de0a1d3f8b">(10)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8893478ecc1dd52f853881de0a1d3f8b-1663777503354" ukl:CommentaryRef="key-8893478ecc1dd52f853881de0a1d3f8b">Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 16(1) after the transfer.</ins>
</p>
</content>
</subsection>
<subsection eId="section-47-11">
<num>
<ins ukl:ChangeId="key-8893478ecc1dd52f853881de0a1d3f8b-1663777503354" ukl:CommentaryRef="key-8893478ecc1dd52f853881de0a1d3f8b">(11)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-8893478ecc1dd52f853881de0a1d3f8b-1663777503354" ukl:CommentaryRef="key-8893478ecc1dd52f853881de0a1d3f8b">In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-48">
<num>48</num>
<heading> Reduced benefits where minimum payments or minimum contributions paid.</heading>
<subsection eId="section-48-1">
<num>(1)</num>
<intro>
<p>Subject to subsection (3), this subsection applies where for any period—</p>
</intro>
<level class="para1" eId="section-48-1-a">
<num>(a)</num>
<content>
<p>minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or</p>
</content>
</level>
<level class="para1" eId="section-48-1-b">
<num>(b)</num>
<content>
<p>minimum contributions have been paid in respect of an earner under section 43.</p>
</content>
</level>
</subsection>
<subsection eId="section-48-2">
<num>(2)</num>
<intro>
<p>Where subsection (1) applies then, for the purposes of section 46—</p>
</intro>
<level class="para1" eId="section-48-2-a">
<num>(a)</num>
<content>
<p>the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;</p>
</content>
</level>
<level class="para1" eId="section-48-2-b">
<num>
<noteRef href="#key-4aac85f872197aca7692f759f5217453" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-48-2-c">
<num>(c)</num>
<content>
<p>
in prescribed circumstances
<noteRef href="#key-1a946b60a62c69d2a6b63b320eb0c17d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... any
<ins class="substitution first last" ukl:ChangeId="key-89fdac5eeb28618fe26937f567a6135b-1661954032747" ukl:CommentaryRef="key-89fdac5eeb28618fe26937f567a6135b">
<noteRef uk:name="commentary" href="#key-89fdac5eeb28618fe26937f567a6135b" class="commentary"/>
widow, widower or surviving civil partner
</ins>
of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;
</p>
</content>
</level>
<wrapUp>
<p>
and where subsection (1)(b) applies paragraphs (a) to (c) of this subsection apply also for the purposes of
<ins class="substitution first last" ukl:ChangeId="key-20853e1f1df5323c23c50f43185a10ec-1601568627592" ukl:CommentaryRef="key-20853e1f1df5323c23c50f43185a10ec">
<noteRef uk:name="commentary" href="#key-20853e1f1df5323c23c50f43185a10ec" class="commentary"/>
section
</ins>
47(2) of the Social Security Contributions and Benefits Act 1992
<noteRef href="#c21360331" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.
</p>
</wrapUp>
</subsection>
<subsection eId="section-48-3">
<num>(3)</num>
<content>
<p>Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.</p>
</content>
</subsection>
<subsection eId="section-48-4">
<num>(4)</num>
<content>
<p>The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="chapter-II-crossheading-effect-of-reduced-contributions-and-rebates-on-social-security-benefits">
<heading>
<ins class="first" ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">
<noteRef uk:name="commentary" href="#key-d1d95a08030969a20f50b40502f843b0" class="commentary"/>
Effect of reduced contributions and rebates on social security benefits
</ins>
</heading>
<section eId="section-48A">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">48A</ins>
</num>
<heading>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">Additional pension and other benefits</ins>
</heading>
<subsection eId="section-48A-1">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">In relation to any tax week where—</ins>
</p>
</intro>
<level class="para1" eId="section-48A-1-a">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">the amount of a Class 1 contribution </ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">
<ins class="first last" ukl:ChangeId="key-2ad119f89c71953f089fd609a61378f3-1641987832510" ukl:CommentaryRef="key-2ad119f89c71953f089fd609a61378f3">
<noteRef uk:name="commentary" href="#key-2ad119f89c71953f089fd609a61378f3" class="commentary"/>
attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992
</ins>
</ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0"> in respect of the earnings paid to or for the benefit of an earner in that week is reduced under section 41 </ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">
<ins class="first last" ukl:ChangeId="key-9233e24bcb38b597ed658c39b4cbe326-1663756203346" ukl:CommentaryRef="key-9233e24bcb38b597ed658c39b4cbe326">
<noteRef uk:name="commentary" href="#key-9233e24bcb38b597ed658c39b4cbe326" class="commentary"/>
or, in the case of a week falling before the abolition date, under section 42A (as it then had effect)
</ins>
</ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-48A-1-b">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">
<ins class="first last" ukl:ChangeId="key-f1c4b116197a0622b61b32f98c734f82-1663756245876" ukl:CommentaryRef="key-f1c4b116197a0622b61b32f98c734f82">
<noteRef uk:name="commentary" href="#key-f1c4b116197a0622b61b32f98c734f82" class="commentary"/>
in the case of a week falling before the abolition date, an amount is paid under section 45(1) (as it then had effect)
</ins>
</ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0"> in respect of the earnings paid to or for the benefit of an earner,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">section 44(6) of the Social Security Contributions and Benefits Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no </ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">
<ins class="first last" ukl:ChangeId="key-55f1e60f515683361b90545253d8be59-1641987865673" ukl:CommentaryRef="key-55f1e60f515683361b90545253d8be59">
<noteRef uk:name="commentary" href="#key-55f1e60f515683361b90545253d8be59" class="commentary"/>
such
</ins>
</ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0"> primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-48A-2">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Secretary of State may make a determination reducing or eliminating the application of subsection (1).</ins>
</p>
</content>
</subsection>
<subsection eId="section-48A-3">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 2.</ins>
</p>
</content>
</subsection>
<subsection eId="section-48A-4">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits Act 1992) but to the extent only that the amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).</ins>
</p>
</content>
</subsection>
<subsection eId="section-48A-5">
<num>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">In relation to earners where, by virtue of subsection (1), section 44(6) of the Social Security Contributions and Benefits Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) </ins>
<ins ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0">
<ins class="first last" ukl:ChangeId="key-db6045c41a766d5b9d71e05bd20570de-1635337823168" ukl:CommentaryRef="key-db6045c41a766d5b9d71e05bd20570de">
<noteRef uk:name="commentary" href="#key-db6045c41a766d5b9d71e05bd20570de" class="commentary"/>
or (5A)
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-d1d95a08030969a20f50b40502f843b0-1602855355345" ukl:CommentaryRef="key-d1d95a08030969a20f50b40502f843b0"> of that Act.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-married-women-and-widows">
<heading>
<ins class="substitution first last" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635663942" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">
<noteRef uk:name="commentary" href="#key-c28f0792421ddf79241427adf46dc1e5" class="commentary"/>
Women, married women and widows
</ins>
</heading>
<section eId="section-49">
<num>
<ins class="substitution first" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">
<noteRef uk:name="commentary" href="#key-c28f0792421ddf79241427adf46dc1e5" class="commentary"/>
49
</ins>
</num>
<heading>
<ins class="substitution" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">Women, married women and widows. </ins>
</heading>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">The Secretary of State may make regulations modifying, in such manner as he thinks proper—</ins>
</p>
</intro>
<level class="para1" eId="section-49-a">
<num>
<ins class="substitution" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">this Chapter in its application to women born on or after 6th April 1950, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-49-b">
<num>
<ins class="substitution" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">(b)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-c28f0792421ddf79241427adf46dc1e5-1601635601870" ukl:CommentaryRef="key-c28f0792421ddf79241427adf46dc1e5">sections 41, 42, 46(1), 47(2) and (5) and 48, in their application to women who are or have been married</ins>
</p>
</content>
</level>
</section>
</hcontainer>
</chapter>
<chapter eId="part-III-chapter-III">
<num>Chapter III</num>
<heading> Termination of contracted-out or appropriate scheme status: state scheme premiums</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-III-crossheading-approval-of-arrangements-for-schemes-ceasing-to-be-certified">
<heading> Approval of arrangements for schemes ceasing to be certified</heading>
<section eId="section-50">
<num>50</num>
<heading>
Powers of
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620315341671" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
to approve arrangements for scheme ceasing to be certified.
</heading>
<subsection eId="section-50-1">
<num>(1)</num>
<intro>
<p>
In the case of an occupational pension scheme
<noteRef href="#key-bdf98c5abc483fda094136b15ef9319f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... which is or has been certified as a
<ins class="substitution first last" ukl:ChangeId="key-c8e212223c0a8297ecf123661bbb1772-1665503327926" ukl:CommentaryRef="key-c8e212223c0a8297ecf123661bbb1772">
<noteRef uk:name="commentary" href="#key-c8e212223c0a8297ecf123661bbb1772" class="commentary"/>
salary related contracted-out
</ins>
scheme, the
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620314877648" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
may, for the event of, or in connection with, its ceasing to be such a scheme, approve any arrangements made or to be made in relation to the scheme, or for its purposes, for the preservation or transfer—
</p>
</intro>
<level class="para1" eId="section-50-1-a">
<num>
<ins class="substitution first" ukl:ChangeId="key-9e00f63be42e4715301036996e394adc-1665503366832" ukl:CommentaryRef="key-9e00f63be42e4715301036996e394adc">
<noteRef uk:name="commentary" href="#key-9e00f63be42e4715301036996e394adc" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-9e00f63be42e4715301036996e394adc-1665503366832" ukl:CommentaryRef="key-9e00f63be42e4715301036996e394adc">of earners’ accrued rights to guaranteed minimum pensions under the scheme or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-50-1-b">
<num>
<ins class="substitution" ukl:ChangeId="key-9e00f63be42e4715301036996e394adc-1665503366832" ukl:CommentaryRef="key-9e00f63be42e4715301036996e394adc">(b)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-9e00f63be42e4715301036996e394adc-1665503366832" ukl:CommentaryRef="key-9e00f63be42e4715301036996e394adc">of the liability for the payment of such pensions in respect of persons who have then become entitled to receive them.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-50-1A">
<num>
<ins class="first" ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">
<noteRef uk:name="commentary" href="#key-e281f973490ba76b75948c0dd0f177cd" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">The power of the </ins>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620314910013" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd"> to approve arrangements under this section—</ins>
</p>
</intro>
<level class="para1" eId="section-50-1A-a">
<num>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">includes power to approve arrangements subject to conditions, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-50-1A-b">
<num>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">may be exercised either generally or in relation to a particular scheme.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-50-1B">
<num>
<ins ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">(1B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-e281f973490ba76b75948c0dd0f177cd-1603182932836" ukl:CommentaryRef="key-e281f973490ba76b75948c0dd0f177cd">Arrangements may not be approved under this section unless any prescribed conditions are met</ins>
</p>
</content>
</subsection>
<subsection eId="section-50-2">
<num>(2)</num>
<intro>
<p>
If the scheme ceases to be a
<ins class="substitution first last" ukl:ChangeId="key-988ba8f845c8dce010d719a13293b18f-1665503430260" ukl:CommentaryRef="key-988ba8f845c8dce010d719a13293b18f">
<noteRef uk:name="commentary" href="#key-988ba8f845c8dce010d719a13293b18f" class="commentary"/>
salary related contracted-out
</ins>
scheme (whether by being wound up or otherwise) and the
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620314935237" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
either—
</p>
</intro>
<level class="para1" eId="section-50-2-a">
<num>(a)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-22e4588a8c3df7c87d2883aafa2bb25d-1620315052083" ukl:CommentaryRef="key-22e4588a8c3df7c87d2883aafa2bb25d">
<noteRef uk:name="commentary" href="#key-22e4588a8c3df7c87d2883aafa2bb25d" class="commentary"/>
have
</ins>
withdrawn
<ins class="first last" ukl:ChangeId="key-22e4588a8c3df7c87d2883aafa2bb25d-1620315109939" ukl:CommentaryRef="key-22e4588a8c3df7c87d2883aafa2bb25d">
<noteRef uk:name="commentary" href="#key-22e4588a8c3df7c87d2883aafa2bb25d" class="commentary"/>
their
</ins>
approval of previously approved arrangements relating to it; or
</p>
</content>
</level>
<level class="para1" eId="section-50-2-b">
<num>(b)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-22e4588a8c3df7c87d2883aafa2bb25d-1620315078939" ukl:CommentaryRef="key-22e4588a8c3df7c87d2883aafa2bb25d">
<noteRef uk:name="commentary" href="#key-22e4588a8c3df7c87d2883aafa2bb25d" class="commentary"/>
have
</ins>
declined to approve arrangements relating to it,
</p>
</content>
</level>
<wrapUp>
<p>
the
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620314957039" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
may issue a certificate to that effect.
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-3">
<num>(3)</num>
<content>
<p>
A certificate issued under subsection (2)(a) or (b) shall be cancelled by the
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620314984647" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
if
<ins class="first last" ukl:ChangeId="key-b4976916bbd754743ce4123c2ea8127a-1620315143721" ukl:CommentaryRef="key-b4976916bbd754743ce4123c2ea8127a">
<noteRef uk:name="commentary" href="#key-b4976916bbd754743ce4123c2ea8127a" class="commentary"/>
they subsequently approve
</ins>
the arrangements.
</p>
</content>
</subsection>
<subsection eId="section-50-4">
<num>(4)</num>
<content>
<p>
Regulations may provide that where the
<ins class="first last" ukl:ChangeId="key-439f4a30879c37f34caf4d86bf12ca23-1620315008531" ukl:CommentaryRef="key-439f4a30879c37f34caf4d86bf12ca23">
<noteRef uk:name="commentary" href="#key-439f4a30879c37f34caf4d86bf12ca23" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="key-87468c4223153ef683ac18789ec1049d-1620315191955" ukl:CommentaryRef="key-87468c4223153ef683ac18789ec1049d">
<noteRef uk:name="commentary" href="#key-87468c4223153ef683ac18789ec1049d" class="commentary"/>
have
</ins>
approved arrangements under subsection (1) in respect of an occupational pension scheme
<noteRef href="#key-748b45005df4ecff939433bb82f850e6" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... any provision of this Part (other than sections 18, 19,
<ins class="substitution first last" ukl:ChangeId="key-773d8c688b4a875a6965d510cf0b71a2-1665503857967" ukl:CommentaryRef="key-773d8c688b4a875a6965d510cf0b71a2">
<noteRef uk:name="commentary" href="#key-773d8c688b4a875a6965d510cf0b71a2" class="commentary"/>
31 and 33
</ins>
and
<ins class="substitution first last" ukl:ChangeId="key-0063c9efc9eaebaf91e53e636eb4d39d-1665503897087" ukl:CommentaryRef="key-0063c9efc9eaebaf91e53e636eb4d39d">
<noteRef uk:name="commentary" href="#key-0063c9efc9eaebaf91e53e636eb4d39d" class="commentary"/>
43 and 45
</ins>
) or Chapter III of Part IV or Chapter II of Part V shall have effect subject to such modifications as may be specified in the regulations.
</p>
</content>
</subsection>
<subsection eId="section-50-5">
<num>(5)</num>
<content>
<p>Any such regulations shall have effect in relation to arrangements whenever approved, unless they provide that they are only to have effect in relation to arrangements approved after they come into force.</p>
</content>
</subsection>
<subsection eId="section-50-6">
<num>(6)</num>
<content>
<p>
It is hereby declared that an approval of arrangements relating to an occupational pension scheme
<ins class="substitution first last" ukl:ChangeId="key-60f3a8f3a09235fa7ed2950e7bc9236c-1665503978355" ukl:CommentaryRef="key-60f3a8f3a09235fa7ed2950e7bc9236c">
<noteRef uk:name="commentary" href="#key-60f3a8f3a09235fa7ed2950e7bc9236c" class="commentary"/>
to which subsection (1) applies
</ins>
may be withdrawn at any time, notwithstanding that the scheme has been wound up.
</p>
</content>
</subsection>
<subsection eId="section-50-7">
<num>
<noteRef href="#key-221cf129a4c82448902ca8c7e8d656c1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-51">
<num>51</num>
<heading> Calculation of guaranteed minimum pensions preserved under approved arrangements.</heading>
<subsection eId="section-51-1">
<num>(1)</num>
<intro>
<p>This section applies where—</p>
</intro>
<level class="para1" eId="section-51-1-a">
<num>(a)</num>
<content>
<p>
an earner’s guaranteed minimum pension rights or accrued rights to guaranteed minimum pensions under a scheme
<ins class="first last" ukl:ChangeId="key-a3f297697978b368f114138ef121d6d1-1603185111691" ukl:CommentaryRef="key-a3f297697978b368f114138ef121d6d1">
<noteRef uk:name="commentary" href="#key-a3f297697978b368f114138ef121d6d1" class="commentary"/>
satisfy prescribed conditions
</ins>
, and
</p>
</content>
</level>
<level class="para1" eId="section-51-1-b">
<num>(b)</num>
<content>
<p>one or more of the five tax years ending with the tax year in which the scheme ceases to be contracted-out is a relevant year in relation to the earner.</p>
</content>
</level>
</subsection>
<subsection eId="section-51-2">
<num>(2)</num>
<intro>
<p>Where this section applies then, except in such circumstances as may be prescribed, section 16(1) shall have effect, subject to the following provisions, that is to say—</p>
</intro>
<level class="para1" eId="section-51-2-a">
<num>(a)</num>
<content>
<p>
any earnings factor shall be taken to be that factor as increased by the last order under section 21 of the
<noteRef href="#c21360341" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Pensions Act 1975 or section 148 of the
<noteRef href="#c21360351" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Administration Act 1992 to come into force before those five tax years; and
</p>
</content>
</level>
<level class="para1" eId="section-51-2-b">
<num>(b)</num>
<intro>
<p>
any relevant earnings factors derived from contributions or earnings in respect of any year (“
<term refersTo="#term-the-relevant-contributions-year" eId="term-the-relevant-contributions-year">the relevant contributions year</term>
”) shall be treated as increased by 12 per cent. compound for each of those five tax years, other than any of those years which—
</p>
</intro>
<level class="para2" eId="section-51-2-b-i">
<num>(i)</num>
<content>
<p>constitutes or begins before the relevant contributions year, or</p>
</content>
</level>
<level class="para2" eId="section-51-2-b-ii">
<num>(ii)</num>
<content>
<p>begins after the final relevant year in relation to the earner.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-51-3">
<num>(3)</num>
<content>
<p>Subsection (2) shall not apply in any case where its application would result in the amount of the guaranteed minimum being greater than it would have been apart from that subsection.</p>
</content>
</subsection>
<subsection eId="section-51-4">
<num>(4)</num>
<content>
<p>Regulations may provide that subsections (1) to (3) shall have effect with prescribed modifications in relation to a scheme which, immediately before it ceased to be contracted-out, contained provisions authorised by section 16(2).</p>
</content>
</subsection>
<subsection eId="section-51-5">
<num>(5)</num>
<content>
<p>
In this section “
<term refersTo="#term-relevant-year" eId="term-relevant-year">relevant year</term>
” and “
<term refersTo="#term-final-relevant-year" eId="term-final-relevant-year">final relevant year</term>
” have the same meanings as in section 16.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-III-crossheading-supervision-of-formerly-certified-schemes">
<heading> Supervision of formerly certified schemes</heading>
<section eId="section-52">
<num>52</num>
<heading> Supervision of schemes which have ceased to be certified.</heading>
<subsection eId="section-52-1">
<num>(1)</num>
<content>
<p>
Section 53 shall apply for the purpose of making provision for securing the continued supervision of
<ins class="first last" ukl:ChangeId="key-9058798df327fce7c1c937c2810e64a2-1665504744534" ukl:CommentaryRef="key-9058798df327fce7c1c937c2810e64a2">
<noteRef uk:name="commentary" href="#key-9058798df327fce7c1c937c2810e64a2" class="commentary"/>
salary related
</ins>
occupational pension schemes as respects which subsection (2) applies
<noteRef href="#key-838e8e6f94e1f201cd71d5309fc1615a" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</p>
</content>
</subsection>
<subsection eId="section-52-2">
<num>(2)</num>
<intro>
<p>
This subsection applies as respects any
<ins class="first last" ukl:ChangeId="key-5b18c43edf42cf722cd109324b539b28-1665504819102" ukl:CommentaryRef="key-5b18c43edf42cf722cd109324b539b28">
<noteRef uk:name="commentary" href="#key-5b18c43edf42cf722cd109324b539b28" class="commentary"/>
salary related
</ins>
occupational pension scheme, other than a public service pension scheme, where—
</p>
</intro>
<level class="para1" eId="section-52-2-a">
<num>
<ins class="substitution first" ukl:ChangeId="key-1e9f4ade8e099b3889e2ebb92365bbbb-1618494836728" ukl:CommentaryRef="key-1e9f4ade8e099b3889e2ebb92365bbbb">
<noteRef uk:name="commentary" href="#key-1e9f4ade8e099b3889e2ebb92365bbbb" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-1e9f4ade8e099b3889e2ebb92365bbbb-1618494836728" ukl:CommentaryRef="key-1e9f4ade8e099b3889e2ebb92365bbbb">the scheme has ceased to be a contracted-out scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-52-2-b">
<num>
<ins class="substitution" ukl:ChangeId="key-1e9f4ade8e099b3889e2ebb92365bbbb-1618494836728" ukl:CommentaryRef="key-1e9f4ade8e099b3889e2ebb92365bbbb">(b)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-1e9f4ade8e099b3889e2ebb92365bbbb-1618494836728" ukl:CommentaryRef="key-1e9f4ade8e099b3889e2ebb92365bbbb">any persons remain who fall within any of the following categories.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-52-2A">
<num>
<ins class="first" ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">
<noteRef uk:name="commentary" href="#key-47551e52990eb5a545dcc7ef77974408" class="commentary"/>
(2A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">Those categories are—</ins>
</p>
</intro>
<level class="para1" eId="section-52-2A-a">
<num>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">any persons entitled to receive, or having accrued rights to—</ins>
</p>
</intro>
<level class="para2" eId="section-52-2A-a-i">
<num>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">guaranteed minimum pensions, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-52-2A-a-ii">
<num>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">pensions under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out,</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-52-2A-b">
<num>
<noteRef href="#key-b4d9648e78495e0bf70272b65aa2ec13" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">(b)</ins>
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-52-2A-c">
<num>
<noteRef href="#key-5c1b3389042c64d48409a0cbf8661857" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-47551e52990eb5a545dcc7ef77974408-1618494907668" ukl:CommentaryRef="key-47551e52990eb5a545dcc7ef77974408">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-52-3">
<num>
<noteRef href="#key-e4c4ee834074161f8b56662dc61ae5a1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-52-4">
<num>
<noteRef href="#key-2f02954477ab0217f62c8bc29d522e26" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-52-5">
<num>
<noteRef href="#key-2f02954477ab0217f62c8bc29d522e26" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-52-6">
<num>
<noteRef href="#key-2f02954477ab0217f62c8bc29d522e26" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-53">
<num>53</num>
<heading> Supervision: former contracted-out schemes.</heading>
<subsection eId="section-53-1">
<num>
<ins class="substitution first" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">
<noteRef uk:name="commentary" href="#key-690cc858b70316fa63b40ab0df55bd66" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">The </ins>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">
<ins class="first last" ukl:ChangeId="key-0b1ee4eb1e384f0346642c7aefcda679-1620377699536" ukl:CommentaryRef="key-0b1ee4eb1e384f0346642c7aefcda679">
<noteRef uk:name="commentary" href="#key-0b1ee4eb1e384f0346642c7aefcda679" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66"> may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the </ins>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">
<ins class="first last" ukl:ChangeId="key-0b1ee4eb1e384f0346642c7aefcda679-1620377719318" ukl:CommentaryRef="key-0b1ee4eb1e384f0346642c7aefcda679">
<noteRef uk:name="commentary" href="#key-0b1ee4eb1e384f0346642c7aefcda679" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66"> may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.</ins>
</p>
</content>
</subsection>
<subsection eId="section-53-1A">
<num>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">(1A)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">An appeal on a point of law shall lie to the High Court or, in Scotland, the Court of Session from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.</ins>
</p>
</content>
</subsection>
<subsection eId="section-53-1B">
<num>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">(1B)</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">A direction under subsection (1) shall be enforceable—</ins>
</p>
</intro>
<level class="para1" eId="section-53-1B-a">
<num>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">in England and Wales, in </ins>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">
<ins class="substitution first last" ukl:ChangeId="key-b837f4acb96c8fe086bb7a53e1b33b8b-1666794712345" ukl:CommentaryRef="key-b837f4acb96c8fe086bb7a53e1b33b8b">
<noteRef uk:name="commentary" href="#key-b837f4acb96c8fe086bb7a53e1b33b8b" class="commentary"/>
the county court
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66"> as if it were an order of that court, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-53-1B-b">
<num>
<ins class="substitution" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">(b)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-690cc858b70316fa63b40ab0df55bd66-1618496349728" ukl:CommentaryRef="key-690cc858b70316fa63b40ab0df55bd66">in Scotland, by the sheriff, as if it were an order of the sheriff and whether or not the sheriff could himself have given such an order</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-53-1C">
<num>
<ins class="first" ukl:ChangeId="key-e2ef1db52af6e7acf557ec79fc18d5fd-1663334641840" ukl:CommentaryRef="key-e2ef1db52af6e7acf557ec79fc18d5fd">
<noteRef uk:name="commentary" href="#key-e2ef1db52af6e7acf557ec79fc18d5fd" class="commentary"/>
(1C)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-e2ef1db52af6e7acf557ec79fc18d5fd-1663334641840" ukl:CommentaryRef="key-e2ef1db52af6e7acf557ec79fc18d5fd">But where a direction under subsection (1) conflicts with a freezing order made by the Regulatory Authority under section 23 of the Pensions Act 2004 in relation to the scheme then, during the period for which the freezing order has effect, the direction to the extent that it conflicts with the freezing order—</ins>
</p>
</intro>
<level class="para1" eId="section-53-1C-a">
<num>
<ins ukl:ChangeId="key-e2ef1db52af6e7acf557ec79fc18d5fd-1663334641840" ukl:CommentaryRef="key-e2ef1db52af6e7acf557ec79fc18d5fd">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e2ef1db52af6e7acf557ec79fc18d5fd-1663334641840" ukl:CommentaryRef="key-e2ef1db52af6e7acf557ec79fc18d5fd">is not binding as described in subsection (1), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-53-1C-b">
<num>
<ins ukl:ChangeId="key-e2ef1db52af6e7acf557ec79fc18d5fd-1663334641840" ukl:CommentaryRef="key-e2ef1db52af6e7acf557ec79fc18d5fd">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-e2ef1db52af6e7acf557ec79fc18d5fd-1663334641840" ukl:CommentaryRef="key-e2ef1db52af6e7acf557ec79fc18d5fd">is not enforceable as described in subsection (1B).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-53-2">
<num>
<noteRef href="#key-b229c09246e46903bdacc1a65a92a736" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-53-3">
<num>
<ins class="first" ukl:ChangeId="key-1b4a0c61994f4bda1684b5b051f29956-1603185888423" ukl:CommentaryRef="key-1b4a0c61994f4bda1684b5b051f29956">
<noteRef uk:name="commentary" href="#key-1b4a0c61994f4bda1684b5b051f29956" class="commentary"/>
(3)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-1b4a0c61994f4bda1684b5b051f29956-1603185888423" ukl:CommentaryRef="key-1b4a0c61994f4bda1684b5b051f29956">If a certificate has been issued under subsection (2) of section 50 and has not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 52(2A)(a) </ins>
<noteRef href="#key-7659f3aa5215540d8f054bc36cfbc53c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="key-1b4a0c61994f4bda1684b5b051f29956-1603185888423" ukl:CommentaryRef="key-1b4a0c61994f4bda1684b5b051f29956">... must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the </ins>
<ins ukl:ChangeId="key-1b4a0c61994f4bda1684b5b051f29956-1603185888423" ukl:CommentaryRef="key-1b4a0c61994f4bda1684b5b051f29956">
<ins class="first last" ukl:ChangeId="key-0b1ee4eb1e384f0346642c7aefcda679-1620377755423" ukl:CommentaryRef="key-0b1ee4eb1e384f0346642c7aefcda679">
<noteRef uk:name="commentary" href="#key-0b1ee4eb1e384f0346642c7aefcda679" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-1b4a0c61994f4bda1684b5b051f29956-1603185888423" ukl:CommentaryRef="key-1b4a0c61994f4bda1684b5b051f29956"> may allow</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-53-4">
<num>
<noteRef href="#key-0f64280c71ddfb95d53528ef712b79ba" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-53-5">
<num>
<noteRef href="#key-0f64280c71ddfb95d53528ef712b79ba" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-54">
<num>
<noteRef href="#key-bf2c69450a4c17e97bf5f34c0eaa1789" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
54
</num>
<heading> Supervision: former appropriate personal pension schemes.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-III-crossheading-state-scheme-premiums">
<heading> State scheme premiums</heading>
<section eId="section-55">
<num>55</num>
<heading> Payment of state scheme premiums on termination of certified status.</heading>
<subsection eId="section-55-1">
<num>
<noteRef href="#key-c8d0c1732f7c30bbfa8f8f9dcc800cf5" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-55-2">
<num>
<ins class="first" ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">
<noteRef uk:name="commentary" href="#key-c6ac0e66220171168dc099b4ab5c7abe" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-55-2-an1">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme </ins>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">
<noteRef href="#key-dd61383008e80c6068e3982ca5c61eff" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</ins>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe"> ,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-55-2-bn1">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">paragraph (a) ceases to apply, by reason of any of the following circumstances, before the earner attains the scheme’s normal pension age or (if earlier) the end of the tax year preceding that in which the earner attains pensionable age, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-55-2-c">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the earner has served for less than two years in the employment,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the prescribed person </ins>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">
<ins class="first last" ukl:ChangeId="key-fb8b043872ffa4ccae12fd2cd579c597-1631611900663" ukl:CommentaryRef="key-fb8b043872ffa4ccae12fd2cd579c597">
<noteRef uk:name="commentary" href="#key-fb8b043872ffa4ccae12fd2cd579c597" class="commentary"/>
shall, if subsection (2B) applies, pay and otherwise
</ins>
</ins>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe"> may elect to pay a premium under this subsection (referred to in this Act as a “contributions equivalent premium”).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-55-2A">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(2A)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">The circumstances referred to in subsection (2) are that—</ins>
</p>
</intro>
<level class="para1" eId="section-55-2A-a">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the earner’s service in the employment ceases otherwise than on the earner’s death,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-55-2A-b">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the earner ceases to be a member of the scheme otherwise than on the earner’s death,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-55-2A-c">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the earner’s service in the employment ceases on the earner’s death and the earner dies leaving a </ins>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">
<ins class="substitution first last" ukl:ChangeId="key-f4dff1ed598934a82165b9dccb78f090-1661955532450" ukl:CommentaryRef="key-f4dff1ed598934a82165b9dccb78f090">
<noteRef uk:name="commentary" href="#key-f4dff1ed598934a82165b9dccb78f090" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-55-2A-d">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the scheme is wound up,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-55-2A-e">
<num>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">the scheme ceases to be a contracted-out occupational pension scheme;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<noteRef href="#key-c1536323c605b46396fefcef918d2932" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="key-c6ac0e66220171168dc099b4ab5c7abe-1603187157238" ukl:CommentaryRef="key-c6ac0e66220171168dc099b4ab5c7abe">... </ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-55-2B">
<num>
<ins class="first" ukl:ChangeId="key-46c49ef9956fdcbc8cffc2233a28164c-1631612008940" ukl:CommentaryRef="key-46c49ef9956fdcbc8cffc2233a28164c">
<noteRef uk:name="commentary" href="#key-46c49ef9956fdcbc8cffc2233a28164c" class="commentary"/>
(2B)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-46c49ef9956fdcbc8cffc2233a28164c-1631612008940" ukl:CommentaryRef="key-46c49ef9956fdcbc8cffc2233a28164c">Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-55-2C">
<num>
<ins ukl:ChangeId="key-46c49ef9956fdcbc8cffc2233a28164c-1631612008940" ukl:CommentaryRef="key-46c49ef9956fdcbc8cffc2233a28164c">(2C)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-46c49ef9956fdcbc8cffc2233a28164c-1631612008940" ukl:CommentaryRef="key-46c49ef9956fdcbc8cffc2233a28164c">Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.</ins>
</p>
</content>
</subsection>
<subsection eId="section-55-3">
<num>
<noteRef href="#key-3790eab71a281980b9e3c5e128df4069" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-55-4">
<num>
<noteRef href="#key-3790eab71a281980b9e3c5e128df4069" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-55-5">
<num>
<noteRef href="#key-3790eab71a281980b9e3c5e128df4069" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-55-6">
<num>
<noteRef href="#key-3790eab71a281980b9e3c5e128df4069" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-56">
<num>56</num>
<heading> Provisions supplementary to s. 55.</heading>
<subsection eId="section-56-1">
<num>
<noteRef href="#key-73812f0d3705bbecd4de2aa80490c4fb" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-2">
<num>(2)</num>
<content>
<p>
A premium under section 55 shall be paid by the prescribed person to the
<ins class="first last" ukl:ChangeId="key-a97a3a4fccc430fd19cf777c1a54da12-1620378243234" ukl:CommentaryRef="key-a97a3a4fccc430fd19cf777c1a54da12">
<noteRef uk:name="commentary" href="#key-a97a3a4fccc430fd19cf777c1a54da12" class="commentary"/>
Inland Revenue
</ins>
within the prescribed period
<noteRef href="#key-3807e29427bf7e5da4a1787966cea279" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</p>
</content>
</subsection>
<subsection eId="section-56-3">
<num>
<noteRef href="#key-4d9dd2c760b62cab9658ece2acb3778a" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-4">
<num>
<ins class="substitution first" ukl:ChangeId="key-f4c0d579b92109e197545c1e64936778-1663335018421" ukl:CommentaryRef="key-f4c0d579b92109e197545c1e64936778">
<noteRef uk:name="commentary" href="#key-f4c0d579b92109e197545c1e64936778" class="commentary"/>
(4)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-f4c0d579b92109e197545c1e64936778-1663335018421" ukl:CommentaryRef="key-f4c0d579b92109e197545c1e64936778"> Where under the rules of the scheme, transfer credits have been allowed— </ins>
</p>
</intro>
<level class="para1" eId="section-56-4-a">
<num>
<ins class="substitution" ukl:ChangeId="key-f4c0d579b92109e197545c1e64936778-1663335018421" ukl:CommentaryRef="key-f4c0d579b92109e197545c1e64936778">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-f4c0d579b92109e197545c1e64936778-1663335018421" ukl:CommentaryRef="key-f4c0d579b92109e197545c1e64936778">in respect of the earner’s rights under another scheme, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-56-4-b">
<num>
<ins class="substitution" ukl:ChangeId="key-f4c0d579b92109e197545c1e64936778-1663335018421" ukl:CommentaryRef="key-f4c0d579b92109e197545c1e64936778">(b)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-f4c0d579b92109e197545c1e64936778-1663335018421" ukl:CommentaryRef="key-f4c0d579b92109e197545c1e64936778">in respect of the earner by reference to the payment of a cash transfer sum (within the meaning of Chapter 5 of Part 4) to the trustees or managers of the scheme by the trustees or managers of another occupational pension scheme,</ins>
</p>
</content>
</level>
<wrapUp>
<p>the reference in section 55(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.</p>
</wrapUp>
</subsection>
<subsection eId="section-56-5">
<num>
<noteRef href="#key-9f16d2526019dffd229a1f89d27cbd8d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-6">
<num>
<ins class="first" ukl:ChangeId="key-5802bf5b5c388f7f094a5b8bfc746ef3-1618502302231" ukl:CommentaryRef="key-5802bf5b5c388f7f094a5b8bfc746ef3">
<noteRef uk:name="commentary" href="#key-5802bf5b5c388f7f094a5b8bfc746ef3" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-5802bf5b5c388f7f094a5b8bfc746ef3-1618502302231" ukl:CommentaryRef="key-5802bf5b5c388f7f094a5b8bfc746ef3">Subject to regulations under paragraph 1 of Schedule 2, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 55(2A) as ceasing immediately before the death</ins>
</p>
</content>
</subsection>
<subsection eId="section-56-7">
<num>
<ins class="first" ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">
<noteRef uk:name="commentary" href="#key-4798f4787d1e1a991e6f15cb890ee04d" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">Where a premium under section 55 is payable by the Board of the Pension Protection Fund by virtue of a transfer under section 161 of the Pensions Act 2004 (effect of the Board assuming responsibility for an occupational pension scheme), then, subject to subsection (8), sections 55 to 68 apply with such modifications as may be prescribed in relation to that premium.</ins>
</p>
</content>
</subsection>
<subsection eId="section-56-8">
<num>
<ins ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">(8)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">A premium under section 55 in respect of an earner ceases to be payable if—</ins>
</p>
</intro>
<level class="para1" eId="section-56-8-a">
<num>
<ins ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">the liability to pay the premium is transferred to the Board of the Pension Protection Fund by virtue of section 161 of the Pensions Act 2004, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-56-8-b">
<num>
<ins ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-4798f4787d1e1a991e6f15cb890ee04d-1663678401382" ukl:CommentaryRef="key-4798f4787d1e1a991e6f15cb890ee04d">prescribed requirements are met.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-57">
<num>57</num>
<heading> Elections to pay contributions equivalent premiums.</heading>
<subsection eId="section-57-1">
<num>(1)</num>
<content>
<p>An election under section 55(2) must be made within the prescribed period and in the prescribed manner.</p>
</content>
</subsection>
<subsection eId="section-57-2">
<num>(2)</num>
<content>
<p>Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.</p>
</content>
</subsection>
<subsection eId="section-57-3">
<num>(3)</num>
<content>
<p>
In subsection (2) “
<term refersTo="#term-relevant-service" eId="term-relevant-service">relevant service</term>
” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.
</p>
</content>
</subsection>
<subsection eId="section-57-4">
<num>(4)</num>
<content>
<p>
If
<ins class="first last" ukl:ChangeId="key-374c180f6bf3d3c910bbd69cba97a824-1620379900053" ukl:CommentaryRef="key-374c180f6bf3d3c910bbd69cba97a824">
<noteRef uk:name="commentary" href="#key-374c180f6bf3d3c910bbd69cba97a824" class="commentary"/>
the Inland Revenue consider
</ins>
that the prescribed person is contravening subsection (2),
<ins class="first last" ukl:ChangeId="key-374c180f6bf3d3c910bbd69cba97a824-1620379924908" ukl:CommentaryRef="key-374c180f6bf3d3c910bbd69cba97a824">
<noteRef uk:name="commentary" href="#key-374c180f6bf3d3c910bbd69cba97a824" class="commentary"/>
they
</ins>
may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.
</p>
</content>
</subsection>
</section>
<section eId="section-58">
<num>58</num>
<heading> Amount of premiums payable under s. 55.</heading>
<subsection eId="section-58-1">
<num>
<noteRef href="#key-f6aa064f0d850ed5a0a6fd5457eaf3c3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-58-2">
<num>
<noteRef href="#key-f6aa064f0d850ed5a0a6fd5457eaf3c3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-58-3">
<num>
<noteRef href="#key-f6aa064f0d850ed5a0a6fd5457eaf3c3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-58-4">
<num>
<ins class="substitution first" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">
<noteRef uk:name="commentary" href="#key-39c70f39876ef70eaf14251ac3a67ab0" class="commentary"/>
(4)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—</ins>
</p>
</intro>
<level class="para1" eId="section-58-4-a">
<num>
<ins class="substitution" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">the amount of every reduction made under section 41 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-58-4-b">
<num>
<ins class="substitution" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 41.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-58-4A">
<num>
<ins class="substitution" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">(4A)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-39c70f39876ef70eaf14251ac3a67ab0-1635344503587" ukl:CommentaryRef="key-39c70f39876ef70eaf14251ac3a67ab0">The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 41(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.</ins>
</p>
</content>
</subsection>
<subsection eId="section-58-5">
<num>
<noteRef href="#key-fa70f3947ec1fa0b407b725a512ba2c0" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-58-6">
<num>
<noteRef href="#key-fa70f3947ec1fa0b407b725a512ba2c0" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-58-7">
<num>(7)</num>
<content>
<p>Section 56(4) applies for the purposes of subsection (4) as it applies for the purposes of section 55(2).</p>
</content>
</subsection>
</section>
<section eId="section-59">
<num>
<noteRef href="#key-943da9c00e03d1be62c05ab91546c99d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
59
</num>
<heading> Alternative basis for revaluation of earnings factors for calculation of certain premiums.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-60">
<num>60</num>
<heading> Effect of payment of premiums on rights.</heading>
<subsection eId="section-60-1">
<num>
<noteRef href="#key-242a981ca0bc7adbc6f36ce25e40793e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-2">
<num>
<noteRef href="#key-242a981ca0bc7adbc6f36ce25e40793e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-3">
<num>
<noteRef href="#key-242a981ca0bc7adbc6f36ce25e40793e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-4">
<num>(4)</num>
<content>
<p>
Payment of a contributions equivalent premium in the circumstances mentioned in section
<ins class="substitution first last" ukl:ChangeId="key-631de372c72dffd5adbcff9999f79a32-1618582756552" ukl:CommentaryRef="key-631de372c72dffd5adbcff9999f79a32">
<noteRef uk:name="commentary" href="#key-631de372c72dffd5adbcff9999f79a32" class="commentary"/>
55(2A)(a) and (b), (d) and (e)
</ins>
shall extinguish the earner’s accrued rights to guaranteed minimum pensions under the relevant scheme
<ins class="first last" ukl:ChangeId="key-15d597c37d1be5f12dd7fd85eb0f145f-1618582785947" ukl:CommentaryRef="key-15d597c37d1be5f12dd7fd85eb0f145f">
<noteRef uk:name="commentary" href="#key-15d597c37d1be5f12dd7fd85eb0f145f" class="commentary"/>
or (in relation to service on or after the principal appointed day) rights to pensions under the scheme so far as attributable to the amount of the premium
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-60-5">
<num>(5)</num>
<content>
<p>
Payment of a contributions equivalent premium in the circumstances mentioned in section
<ins class="substitution first last" ukl:ChangeId="key-a42d8a5f3ceb56529ad230dc14dd5773-1618582844313" ukl:CommentaryRef="key-a42d8a5f3ceb56529ad230dc14dd5773">
<noteRef uk:name="commentary" href="#key-a42d8a5f3ceb56529ad230dc14dd5773" class="commentary"/>
55(2A)(c)
</ins>
shall extinguish any such accrued rights in respect of the earner’s
<ins class="substitution first last" ukl:ChangeId="key-0194a2b0b531604fece3a5d3bb021869-1661956079837" ukl:CommentaryRef="key-0194a2b0b531604fece3a5d3bb021869">
<noteRef uk:name="commentary" href="#key-0194a2b0b531604fece3a5d3bb021869" class="commentary"/>
widow, widower or surviving civil partner
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-60-6">
<num>
<noteRef href="#key-4805f6a700355c0f2716d2d2478a0440" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-7">
<num>
<noteRef href="#key-4805f6a700355c0f2716d2d2478a0440" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-8">
<num>
<noteRef href="#key-4805f6a700355c0f2716d2d2478a0440" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(8)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-9">
<num>
<noteRef href="#key-4805f6a700355c0f2716d2d2478a0440" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(9)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-60-10">
<num>
<noteRef href="#key-4805f6a700355c0f2716d2d2478a0440" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(10)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-61">
<num>61</num>
<heading> Deduction of contributions equivalent premium from refund of scheme contributions.</heading>
<subsection eId="section-61-1">
<num>(1)</num>
<intro>
<p>This section applies where—</p>
</intro>
<level class="para1" eId="section-61-1-a">
<num>
<ins class="substitution first" ukl:ChangeId="key-0ec6ef1307c42e81adf27af25facc843-1618585726650" ukl:CommentaryRef="key-0ec6ef1307c42e81adf27af25facc843">
<noteRef uk:name="commentary" href="#key-0ec6ef1307c42e81adf27af25facc843" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-0ec6ef1307c42e81adf27af25facc843-1618585726650" ukl:CommentaryRef="key-0ec6ef1307c42e81adf27af25facc843">an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-61-1-b">
<num>(b)</num>
<content>
<p>he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him towards the provision of benefits under the scheme by reference to which that employment was contracted-out; and</p>
</content>
</level>
<level class="para1" eId="section-61-1-c">
<num>(c)</num>
<content>
<p>a contributions equivalent premium falls to be paid by any person in respect of him.</p>
</content>
</level>
</subsection>
<subsection eId="section-61-2">
<num>(2)</num>
<content>
<p>
Where this section applies, then, subject to the following provisions of this section, the person by whom the premium falls to be paid shall be entitled on paying it to recover an amount equal to so much of the premium as is attributable to
<ins class="first last" ukl:ChangeId="key-a32e28afdcb94240c799d2e378e0c327-1635344812099" ukl:CommentaryRef="key-a32e28afdcb94240c799d2e378e0c327">
<noteRef uk:name="commentary" href="#key-a32e28afdcb94240c799d2e378e0c327" class="commentary"/>
any actual reductions of
</ins>
primary Class 1 contributions (and on paying any part of it to recover a proportionate part of that amount) from the person liable for the refund.
</p>
</content>
</subsection>
<subsection eId="section-61-3">
<num>(3)</num>
<content>
<p>The amount recoverable under this section shall not exceed the amount of the refund or so much of it as has not been made.</p>
</content>
</subsection>
<subsection eId="section-61-4">
<num>(4)</num>
<content>
<p>Where the period taken into account in arriving at the amount mentioned in subsection (2) does not coincide with that in respect of which the refund is to be made, the sum recoverable under this section shall be determined by reference to so much of that amount and of the refund as are referable to the same period.</p>
</content>
</subsection>
<subsection eId="section-61-5">
<num>(5)</num>
<intro>
<p>Where the refund—</p>
</intro>
<level class="para1" eId="section-61-5-a">
<num>(a)</num>
<content>
<p>is made in respect of more than one period of service, and one or more of those periods is a period of previous linked qualifying service; and</p>
</content>
</level>
<level class="para1" eId="section-61-5-b">
<num>(b)</num>
<content>
<p>includes any amount paid under a contracted-out scheme in relation to that service on or in connection with a transfer of accrued rights to another scheme,</p>
</content>
</level>
<wrapUp>
<p>the amount which may be recovered under this section shall be increased by such amount as may be prescribed.</p>
</wrapUp>
</subsection>
<subsection eId="section-61-6">
<num>(6)</num>
<content>
<p>Where the person liable for the premium is himself liable for the refund, he shall be entitled to retain out of the refund the amount which he could recover under this section from another person liable for the refund.</p>
</content>
</subsection>
<subsection eId="section-61-7">
<num>(7)</num>
<content>
<p>The amount of the refund shall be reduced by the amount recovered or retained under this section; and provision shall be made by regulations for requiring the making of refunds to be delayed for the purpose of enabling any right of recovery or retainer conferred by this section to be exercised, notwithstanding anything in any enactment relating to the making of the refund.</p>
</content>
</subsection>
<subsection eId="section-61-8">
<num>(8)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-61-8-a">
<num>
<ins class="substitution first" ukl:ChangeId="key-4b3e7271c04ff49d5b4dba03cb2622b8-1618585753056" ukl:CommentaryRef="key-4b3e7271c04ff49d5b4dba03cb2622b8">
<noteRef uk:name="commentary" href="#key-4b3e7271c04ff49d5b4dba03cb2622b8" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-4b3e7271c04ff49d5b4dba03cb2622b8-1618585753056" ukl:CommentaryRef="key-4b3e7271c04ff49d5b4dba03cb2622b8">an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment</ins>
</p>
</content>
</level>
<level class="para1" eId="section-61-8-b">
<num>(b)</num>
<content>
<p>he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him under the scheme by reference to which that employment was contracted-out in relation to any previous contracted-out employment of his, being payments towards the provision of benefits under that scheme;</p>
</content>
</level>
<level class="para1" eId="section-61-8-c">
<num>(c)</num>
<content>
<p>a contributions equivalent premium falls to be paid in respect of him; and</p>
</content>
</level>
<level class="para1" eId="section-61-8-d">
<num>(d)</num>
<content>
<p>the period taken into account in arriving at the amount mentioned in subsection (2) includes the period of the previous contracted-out employment,</p>
</content>
</level>
<wrapUp>
<p>
then the person liable for that premium shall have the like right of recovery from that refund (so far as the premium is not recoverable or retainable out of a refund in respect of a later employment) as a person has under this section where the refund relates to service in the employment on the
<ins class="substitution first last" ukl:ChangeId="key-ba141d00f774f7b8df8ea5bbdd5138fa-1618585800863" ukl:CommentaryRef="key-ba141d00f774f7b8df8ea5bbdd5138fa">
<noteRef uk:name="commentary" href="#key-ba141d00f774f7b8df8ea5bbdd5138fa" class="commentary"/>
cessation
</ins>
of which the premium falls to be paid (and subsection (7) shall apply accordingly).
</p>
</wrapUp>
</subsection>
<subsection eId="section-61-9">
<num>(9)</num>
<content>
<p>
This section shall apply in relation to such a refund as is referred to in subsection (1)(b) which becomes payable after the
<ins class="substitution first last" ukl:ChangeId="key-1e48ab5292d058992810fcde0fb3c00f-1618585825321" ukl:CommentaryRef="key-1e48ab5292d058992810fcde0fb3c00f">
<noteRef uk:name="commentary" href="#key-1e48ab5292d058992810fcde0fb3c00f" class="commentary"/>
cessation
</ins>
of an earner’s service in contracted-out employment as it applies to such a refund becoming payable on the
<ins class="substitution first last" ukl:ChangeId="key-1e48ab5292d058992810fcde0fb3c00f-1618585844603" ukl:CommentaryRef="key-1e48ab5292d058992810fcde0fb3c00f">
<noteRef uk:name="commentary" href="#key-1e48ab5292d058992810fcde0fb3c00f" class="commentary"/>
cessation
</ins>
of an earner’s service in such employment.
</p>
</content>
</subsection>
<subsection eId="section-61-9A">
<num>
<ins class="first" ukl:ChangeId="key-d8d2a68cfd9363bb3f3b417a5bc24de7-1663335327098" ukl:CommentaryRef="key-d8d2a68cfd9363bb3f3b417a5bc24de7">
<noteRef uk:name="commentary" href="#key-d8d2a68cfd9363bb3f3b417a5bc24de7" class="commentary"/>
(9A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-d8d2a68cfd9363bb3f3b417a5bc24de7-1663335327098" ukl:CommentaryRef="key-d8d2a68cfd9363bb3f3b417a5bc24de7">Where under section 101AH the trustees or managers of an occupational pension scheme may pay a contribution refund to a member of the scheme, the member is to be treated for the purposes of this section as being entitled to the contribution refund.</ins>
</p>
</content>
</subsection>
<subsection eId="section-61-10">
<num>(10)</num>
<content>
<p>Where the earner (or, by virtue of a connection with him, any other person) becomes entitled to any payment in lieu of benefit, this section shall apply in relation to the payment as if it were such a refund as is referred to in subsection (1)(b).</p>
</content>
</subsection>
<subsection eId="section-61-11">
<num>(11)</num>
<intro>
<p>For the purposes of subsection (10), a payment in lieu of benefit is any payment falling to be made to or for the benefit of, or in respect of, a person by virtue of his being or having been a member of an occupational pension scheme, being a payment which either—</p>
</intro>
<level class="para1" eId="section-61-11-a">
<num>(a)</num>
<content>
<p>is made or to be made otherwise than out of the resources of the scheme; or</p>
</content>
</level>
<level class="para1" eId="section-61-11-b">
<num>(b)</num>
<content>
<p>is made or to be made out of those resources but by way of distribution on a winding up; or</p>
</content>
</level>
<level class="para1" eId="section-61-11-c">
<num>(c)</num>
<content>
<p>falls within such other description of payments as may be prescribed for the purposes of that subsection.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-62">
<num>62</num>
<heading> No recovery of state scheme premiums from earners etc.</heading>
<subsection eId="section-62-1">
<num>(1)</num>
<intro>
<p>Notwithstanding any contract to the contrary, a person shall not be entitled—</p>
</intro>
<level class="para1" eId="section-62-1-a">
<num>(a)</num>
<content>
<p>
to recover any part of a
<ins class="substitution first last" ukl:ChangeId="key-b11d94255df4aaad7a40e4b7fc40b699-1618585967089" ukl:CommentaryRef="key-b11d94255df4aaad7a40e4b7fc40b699">
<noteRef uk:name="commentary" href="#key-b11d94255df4aaad7a40e4b7fc40b699" class="commentary"/>
contributions equivalent
</ins>
premium from any earner in respect of whom it is payable; or
</p>
</content>
</level>
<level class="para1" eId="section-62-1-b">
<num>(b)</num>
<content>
<p>except in accordance with section 61, to recover or retain any part of such a premium out of any money payable to or for the benefit of the earner or any other person.</p>
</content>
</level>
</subsection>
<subsection eId="section-62-2">
<num>
<noteRef href="#key-e25fc9343684c8ac28e3730bca572831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-63">
<num>63</num>
<heading> Further provisions concerning calculations relating to premiums.</heading>
<subsection eId="section-63-1">
<num>(1)</num>
<intro>
<p>
The following amounts shall be certified by the
<ins class="first last" ukl:ChangeId="key-f975a97eb804772d131fae5289ee4801-1620380160189" ukl:CommentaryRef="key-f975a97eb804772d131fae5289ee4801">
<noteRef uk:name="commentary" href="#key-f975a97eb804772d131fae5289ee4801" class="commentary"/>
Inland Revenue
</ins>
</p>
</intro>
<level class="para1" eId="section-63-1-a">
<num>
<noteRef href="#key-95597e287365c32abd93a46bdc2510f3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-63-1-b">
<num>
<ins class="substitution first" ukl:ChangeId="key-3b06dda884090c67a76d59cedec8225b-1635344921812" ukl:CommentaryRef="key-3b06dda884090c67a76d59cedec8225b">
<noteRef uk:name="commentary" href="#key-3b06dda884090c67a76d59cedec8225b" class="commentary"/>
(b)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-3b06dda884090c67a76d59cedec8225b-1635344921812" ukl:CommentaryRef="key-3b06dda884090c67a76d59cedec8225b">the sum of the amounts specified in section 58(4);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-63-1-c">
<num>
<noteRef href="#key-981635b13c6c5e5d8e34a58bc9ae49ce" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(c)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-63-1-d">
<num>(d)</num>
<content>
<p>the amount mentioned in section 61(2).</p>
</content>
</level>
</subsection>
<subsection eId="section-63-2">
<num>
<noteRef href="#key-776c2dc2713e0a53261ea164f5df0e32" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-63-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>
If the
<ins class="first last" ukl:ChangeId="key-f975a97eb804772d131fae5289ee4801-1620380187498" ukl:CommentaryRef="key-f975a97eb804772d131fae5289ee4801">
<noteRef uk:name="commentary" href="#key-f975a97eb804772d131fae5289ee4801" class="commentary"/>
Inland Revenue
</ins>
</p>
</intro>
<level class="para1" eId="section-63-3-a">
<num>
<noteRef href="#key-e144087a3dc2018dfb738f358c978162" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-63-3-b">
<num>(b)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-5c76594ef643952343230fabcdf52ef5-1620380295821" ukl:CommentaryRef="key-5c76594ef643952343230fabcdf52ef5">
<noteRef uk:name="commentary" href="#key-5c76594ef643952343230fabcdf52ef5" class="commentary"/>
are satisfied
</ins>
that records of earnings relevant for determining the amount mentioned in
<ins class="substitution first last" ukl:ChangeId="key-6fcfaf1ed7799fb28348d162d36eac50-1618824288745" ukl:CommentaryRef="key-6fcfaf1ed7799fb28348d162d36eac50">
<noteRef uk:name="commentary" href="#key-6fcfaf1ed7799fb28348d162d36eac50" class="commentary"/>
section 58(4)
</ins>
have not been maintained or retained or are otherwise unobtainable,
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
then
<ins class="first last" ukl:ChangeId="key-5c76594ef643952343230fabcdf52ef5-1620381662819" ukl:CommentaryRef="key-5c76594ef643952343230fabcdf52ef5">
<noteRef uk:name="commentary" href="#key-5c76594ef643952343230fabcdf52ef5" class="commentary"/>
they may
</ins>
for that purpose—
</p>
</intro>
<level class="para1" eId="section-63-3-i">
<num>(i)</num>
<content>
<p>
compute, in such manner as
<ins class="first last" ukl:ChangeId="key-5c76594ef643952343230fabcdf52ef5-1620381745472" ukl:CommentaryRef="key-5c76594ef643952343230fabcdf52ef5">
<noteRef uk:name="commentary" href="#key-5c76594ef643952343230fabcdf52ef5" class="commentary"/>
they think
</ins>
fit, an amount which shall be regarded as the amount of those earnings; or
</p>
</content>
</level>
<level class="para1" eId="section-63-3-ii">
<num>(ii)</num>
<content>
<p>take their amount to be such sum as he may specify in the particular case,</p>
</content>
</level>
<wrapUp>
<p>
<noteRef href="#key-e4ea1efa570ca9e0f279ccaec0ba1a8f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</p>
</wrapUp>
</hcontainer>
</subsection>
<subsection eId="section-63-4">
<num>
<noteRef href="#key-a41d39a82a49a0c985bfa1e7445b47d8" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-63-5">
<num>(5)</num>
<content>
<p>
For the purposes of subsection (1) the
<ins class="first last" ukl:ChangeId="key-f975a97eb804772d131fae5289ee4801-1620380253138" ukl:CommentaryRef="key-f975a97eb804772d131fae5289ee4801">
<noteRef uk:name="commentary" href="#key-f975a97eb804772d131fae5289ee4801" class="commentary"/>
Inland Revenue
</ins>
may make such adjustments as
<ins class="first last" ukl:ChangeId="key-f4d186763f66f559d8e06200acfdf802-1620381774488" ukl:CommentaryRef="key-f4d186763f66f559d8e06200acfdf802">
<noteRef uk:name="commentary" href="#key-f4d186763f66f559d8e06200acfdf802" class="commentary"/>
they think
</ins>
necessary for avoiding fractional amounts.
</p>
</content>
</subsection>
</section>
<section eId="section-64">
<num>
<noteRef href="#key-b2420b334224015da50d5c92d2a2876d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
64
</num>
<heading> Actuarial tables for purposes of calculations relating to premiums.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-65">
<num>
<noteRef href="#key-042fc57a49a47f508c097cfd9f9127a1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
65
</num>
<heading> Inclusion of former and future earners for some purposes of this Chapter.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-66">
<num>
<noteRef href="#key-97c1a9056b3a515ccbcec2551a77bbfd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
66
</num>
<heading> Power to apply certain provisions to widowers.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-67">
<num>67</num>
<heading>
Non-payment of
<ins class="substitution first last" ukl:ChangeId="key-b8555df1c4dcc79d3438c97d8220164c-1618839640694" ukl:CommentaryRef="key-b8555df1c4dcc79d3438c97d8220164c">
<noteRef uk:name="commentary" href="#key-b8555df1c4dcc79d3438c97d8220164c" class="commentary"/>
contributions equivalent premiums
</ins>
.
</heading>
<subsection eId="section-67-1">
<num>(1)</num>
<content>
<p>
If a person fails to pay any
<ins class="substitution first last" ukl:ChangeId="key-b8555df1c4dcc79d3438c97d8220164c-1618839672421" ukl:CommentaryRef="key-b8555df1c4dcc79d3438c97d8220164c">
<noteRef uk:name="commentary" href="#key-b8555df1c4dcc79d3438c97d8220164c" class="commentary"/>
contributions equivalent premium
</ins>
which is payable by him at or within the time prescribed for the purpose, he shall be liable on summary conviction to a fine of not more than level 3 on the standard scale.
</p>
</content>
</subsection>
<subsection eId="section-67-2">
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-67-2-a">
<num>(a)</num>
<content>
<p>a person is convicted of the offence under subsection (1) of failing to pay a premium, and</p>
</content>
</level>
<level class="para1" eId="section-67-2-b">
<num>(b)</num>
<content>
<p>the premium remains unpaid at the date of the conviction,</p>
</content>
</level>
<wrapUp>
<p>
he shall be liable to pay to the
<ins class="first last" ukl:ChangeId="key-6555e29350884a7c90e4ac380bfc319d-1620381987050" ukl:CommentaryRef="key-6555e29350884a7c90e4ac380bfc319d">
<noteRef uk:name="commentary" href="#key-6555e29350884a7c90e4ac380bfc319d" class="commentary"/>
Inland Revenue
</ins>
a sum equal to the amount which he failed to pay.
</p>
</wrapUp>
</subsection>
<subsection eId="section-67-3">
<num>(3)</num>
<content>
<p>
Subject to subsection (4), where a person is convicted of an offence mentioned in subsection (2), evidence may be given of any previous failure by him to pay
<ins class="substitution first last" ukl:ChangeId="key-b8555df1c4dcc79d3438c97d8220164c-1618839694838" ukl:CommentaryRef="key-b8555df1c4dcc79d3438c97d8220164c">
<noteRef uk:name="commentary" href="#key-b8555df1c4dcc79d3438c97d8220164c" class="commentary"/>
contributions equivalent premiums
</ins>
within the time prescribed for the purpose; and in that subsection “
<term refersTo="#term-the-conviction" eId="term-the-conviction">the conviction</term>
” and “
<term refersTo="#term-the-offence" eId="term-the-offence">the offence</term>
” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.
</p>
</content>
</subsection>
<subsection eId="section-67-4">
<num>(4)</num>
<content>
<p>Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him.</p>
</content>
</subsection>
</section>
<section eId="section-68">
<num>68</num>
<heading> Unpaid premiums: supplementary.</heading>
<subsection eId="section-68-1">
<num>(1)</num>
<intro>
<p>
Where in England and Wales a person charged with an offence to which section 67(2) applies is convicted of that offence in his absence under section
<ins class="substitution first last" ukl:ChangeId="key-b25ab1eaf2c19446289dd4b91f14770d-1619792695493" ukl:CommentaryRef="key-b25ab1eaf2c19446289dd4b91f14770d">
<noteRef uk:name="commentary" href="#key-b25ab1eaf2c19446289dd4b91f14770d" class="commentary"/>
12(5)
</ins>
of the
<noteRef href="#c21360421" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Magistrates’ Courts Act 1980, then if—
</p>
</intro>
<level class="para1" eId="section-68-1-a">
<num>(a)</num>
<content>
<p>it is proved to the satisfaction of the court, on oath or in the manner prescribed by rules under section 144 of that Act, that notice under section 67(4) has been duly served specifying the other premiums in respect of which the prosecutor intends to give evidence; and</p>
</content>
</level>
<level class="para1" eId="section-68-1-b">
<num>(b)</num>
<content>
<p>
the
<ins class="substitution first last" ukl:ChangeId="key-394bb69d8cacd27f5c41c80c82549459-1642002282244" ukl:CommentaryRef="key-394bb69d8cacd27f5c41c80c82549459">
<noteRef uk:name="commentary" href="#key-394bb69d8cacd27f5c41c80c82549459" class="commentary"/>
designated officer for
</ins>
the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other premiums so specified or any of them,
</p>
</content>
</level>
<wrapUp>
<p>section 67(3) and (4) shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.</p>
</wrapUp>
</subsection>
<subsection eId="section-68-2">
<num>(2)</num>
<intro>
<p>In England and Wales where—</p>
</intro>
<level class="para1" eId="section-68-2-a">
<num>(a)</num>
<content>
<p>a person is convicted of an offence to which section 67(2) applies; and</p>
</content>
</level>
<level class="para1" eId="section-68-2-b">
<num>(b)</num>
<content>
<p>
an order is made under
<ins class="substitution first last" ukl:ChangeId="key-356125f13ea918cdee476893015d30ef-1635345684416" ukl:CommentaryRef="key-356125f13ea918cdee476893015d30ef">
<noteRef uk:name="commentary" href="#key-356125f13ea918cdee476893015d30ef" class="commentary"/>
section 12 of the Powers of Criminal Courts (Sentencing) Act 2000
</ins>
discharging him absolutely or conditionally,
</p>
</content>
</level>
<wrapUp>
<p>subsection (1) and section 67(2) to (4) shall apply as if it were a conviction for all purposes.</p>
</wrapUp>
</subsection>
<subsection eId="section-68-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>In Scotland where—</p>
</intro>
<level class="para1" eId="section-68-3-a">
<num>(a)</num>
<content>
<p>a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence; and</p>
</content>
</level>
<level class="para1" eId="section-68-3-b">
<num>(b)</num>
<content>
<p>
an order is made under the
<noteRef href="#c21360441" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Criminal Procedure (Scotland) Act 1975 discharging the offender absolutely or placing him on probation,
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>section 67(2) to (4) shall apply as if—</p>
</intro>
<level class="para1" eId="section-68-3-i">
<num>(i)</num>
<intro>
<p>the conviction on indictment were a conviction for all purposes; or</p>
</intro>
<level class="para2" eId="section-68-3-i-ii">
<num>(ii)</num>
<content>
<p>(as the case may be) the making of the order by the court of summary jurisdiction were a conviction.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-68-4">
<num>(4)</num>
<content>
<p>In England or Wales any sum which a person is liable to pay under subsection (1) or section 67(2) to (4) shall be recoverable from him as a penalty.</p>
</content>
</subsection>
<subsection eId="section-68-5">
<num>(5)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-bce9300858adae5ccdb3156efee6501f-1618839865427" ukl:CommentaryRef="key-bce9300858adae5ccdb3156efee6501f">
<noteRef uk:name="commentary" href="#key-bce9300858adae5ccdb3156efee6501f" class="commentary"/>
Contributions equivalent premiums
</ins>
recovered by the
<ins class="first last" ukl:ChangeId="key-411f662746746657c6ecb0ae68ffa748-1620382079458" ukl:CommentaryRef="key-411f662746746657c6ecb0ae68ffa748">
<noteRef uk:name="commentary" href="#key-411f662746746657c6ecb0ae68ffa748" class="commentary"/>
Inland Revenue
</ins>
under those provisions shall be treated for all purposes as premiums paid to the
<ins class="first last" ukl:ChangeId="key-411f662746746657c6ecb0ae68ffa748-1620382097466" ukl:CommentaryRef="key-411f662746746657c6ecb0ae68ffa748">
<noteRef uk:name="commentary" href="#key-411f662746746657c6ecb0ae68ffa748" class="commentary"/>
Inland Revenue
</ins>
in respect of the person in respect of whom they were originally payable.
</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>