http://www.legislation.gov.uk/ukpga/1993/48/part/IV/2015-02-23Pension 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 Participation2015-02-23 Part IV Protection for early leaversChapter I preservation of benefit under occupational schemes Scope of Chapter I: the preservation requirements.691This Chapter has effect in relation to the preservation of benefit under occupational pension schemes to which it applies.2In this Act “the preservation requirements” means the requirements specified in or under sections 71 to 82.3This Chapter applies to any occupational pension scheme whose resources are derived in whole or in part from—apayments made or to be made by one or more employers of earners to whom the scheme applies, being payments either—iunder an actual or contingent legal obligation; oriiin the exercise of a power conferred, or the discharge of a duty imposed, on a Minister of the Crown, government department or any other person, being a power or duty which extends to the disbursement or allocation of public money; orbsuch other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme. Interpretation.701In this Chapter—scheme” means an occupational pension scheme to which this Chapter applies;relevant employment”, in relation to a scheme, means any employment to which the scheme applies;long service benefit”, in relation to a scheme, means the benefits which will be payable under the scheme, in accordance with legal obligation, to or in respect of a member of the scheme on the assumption—that he remains in relevant employment, andthat he continues to render service which qualifies him for benefits,until he attains normal pension age; and in this definition “benefits” means—retirement benefit for the member himself at normal pension age, orbenefit for the member’s wife, husband, civil partner, widow, widower, or surviving civil partner, or dependants, or others, on his attaining that age or his later death, orboth such descriptions of benefit.2In this Act, unless the context otherwise requires, “pensionable service”, in relation to a scheme and a member of it, means, subject to subsection (3), service in relevant employment which qualifies the member (on the assumption that it continues for the appropriate period) for long service benefit under the scheme.3There shall be taken into account as pensionable service only actual service, that is to say—aservice notionally attributable for any purposes of the scheme is not to be regarded as pensionable service; andbno account is to be taken of scheme rules by which a period of service can be treated for any purpose as being longer or shorter than it actually is. Basic principle as to short service benefit.711A scheme must make such provision that where a member’s pensionable service is terminated before normal pension age and—ahe has at least 2 years’ qualifying service, orba transfer payment in respect of his rights under a personal pension scheme has been made to the scheme,he is entitled to benefit consisting of or comprising benefit of any description which would have been payable under the scheme as long service benefit, whether for himself or others, and calculated in accordance with this Chapter.2The benefit to which a member is entitled under subsection (1) is referred to in this Act as “short service benefit”.3Subject to subsections (4) and (5A), short service benefit must be made payable as from an age which is no greater than—athe age of 65, orbif in the member’s case normal pension age is greater than 65, normal pension age.4Short service benefit payable on or in respect of the member’s death after normal pension age must be made payable as from his death or within such time after it as long service benefit payable on or in respect of his death would be payable.5In applying subsections (3) and (4), no regard is to be had to the operation of any scheme rule, taking effect at any time after termination of the member’s pensionable service, as to what is normal pension age under the scheme.5ASubsection (3) does not apply in relation to a scheme under section 1 of the Public Service Pensions Act 2013.6A scheme must not provide for payment of short service benefit in the form of a lump sum at any time before normal pension age, except in such circumstances as may be prescribed.7In subsection (1) “2 years’ qualifying service” means 2 years (whether a single period of that duration or two or more periods, continuous or discontinuous, totalling 2 years) in which the member was at all times employed either—ain pensionable service under the scheme; orbin service in employment which was contracted-out by reference to the scheme; orcin linked qualifying service under another scheme.8For the purposes of subsection (7), no regard shall be had to whether or not the service was of the same description in the whole of the 2 years.9A period of service previously terminated is not to count towards the 2 years’ qualifying service unless it counts towards qualification for long service benefit, and need then count only to the same extent and in the same way. No discrimination between short service and long service beneficiaries.721A scheme must not contain any rule which results, or can result, in a member being treated less favourably for any purpose relating to short service benefit than he is, or is entitled to be, treated for the corresponding purpose relating to long service benefit.2Subsection (1) does not apply to any rule in its application to members whose pensionable service terminated before the rule came into force, unless the rule—awas made after the termination of a member’s pensionable service; andbresults, or is capable of resulting, in any treatment less favourable for him than that to which he would have been entitled but for the rule.3Subsection (1) does not apply to a rule which merely confers discretion on the scheme’s trustees or managers, or others, so long as it is not a rule requiring the discretion to be exercised in any discriminatory manner against members in respect of their short service benefit.4This section is subject to subsections (3) and (6) of section 71 (age at which short service benefit is to be payable). Form of short service benefit and its alternatives.731Subject to subsection (2) and section 81, a member’s short service benefit must be—apayable directly out of the resources of the scheme; orbassured to him by such means as may be prescribed.2Subject to subsections (3) to (5), a scheme may, instead of providing short service benefit, provide—afor the member’s accrued rights (including any transfer credits allowed under the scheme)—ito be transferred to another occupational pension scheme with a view to acquiring transfer credits for the member under the other scheme, oriito be transferred to a personal pension scheme ... with a view to acquiring rights for the member under the rules of the scheme ...; orbfor such alternatives to short service benefit as may be prescribed.3The option conferred by subsection (2)(a) is additional to any obligation imposed by Chapter IV of this Part.4The alternatives specified in subsection (2)(a) and (b) may only be by way of complete or partial substitute for short service benefit—aif the member consents; orbin such other cases as may be prescribed.5An alternative prescribed under subsection (2)(b) may only include payment by way of return of contributions—aif they relate to a period of service before 6th April 1975; orbif there has been such a payment relating to a period of service before that date and the contributions relate to a period of service of less than 5 years after that date. Computation of short service benefit.741Subject to the provisions of this section, a scheme must provide for short service benefit to be computed on the same basis as long service benefit.2For that purpose, no account is to be taken of any rule making it (directly or indirectly) a condition of entitlement to benefit that pensionable service shall have been of any minimum duration.3Subsection (1) does not apply to so much of any benefit as accrues at a higher rate, or otherwise more favourably, in the case—aof members with a period of pensionable service of some specified minimum length, orbof members remaining in pensionable service up to some specified minimum age.4Subsection (1) does not apply to so much of any benefit as is of an amount or at a rate unrelated to length of pensionable service or to the number or amount of contributions paid by or for the member.5Regulations may provide that subsection (1) shall not apply to any category of schemes or members, or description of benefit.6So far as any short service benefit is not required to be computed in accordance with subsection (1), it must be computed on the basis of uniform accrual, so that at the time when pensionable service is terminated, it bears the same proportion to long service benefit as the period of that service bears to the period from the beginning of that service to the time when the member would attain normal pension age or such lower age as may be prescribed.7Where long service benefit is related to a member’s earnings at, or in a specified period before, the time when he attains normal pension age, short service benefit must be related, in a corresponding manner, to his earnings at, or in the same period before, the time when his pensionable service is terminated.8A scheme must comply with any regulations relating to the basis of computation of short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation. Credits.751In this section—supplementary credits”, in relation to a scheme and a member’s entitlement to its benefits, means any increase of benefit or additional benefit to which the member may become entitled—in consequence of any provision made by or under the scheme after he becomes a member of it (to the extent that it applies to any previous pensionable service of his); orby reference to previous service of his (whether or not pensionable service); orin such other circumstances as may be prescribed,including under paragraph (b) any transfer credits;purchased credits” means supplementary credits for which, under the rules of the scheme, a member may or must make a payment in whole or in part (whether by means of additional contributions, or of deduction from benefit, or otherwise, and whether separately for each credit or by one or more payments for one or more credits);bonus credits” means supplementary credits other than purchased credits or transfer credits.2Subject to subsections (3) to (7), if a scheme provides for long service benefit to include supplementary credits, it must—aprovide for such credits to be included in short service benefit, andbprovide for all credits to be so included.3Where purchased credits have not been paid for in full at or before termination of pensionable service, the short service benefit must include the appropriate proportion of the credits.4In subsection (3) “the appropriate proportion of the credits” means—aif they were to be paid for by a fixed amount, the same proportion as the amount paid bears to the full amount payable; andbotherwise, the same proportion as the period between the time when the first payment became due and the termination of the member’s pensionable service bears to the whole period over which payment was to be made.5If the benefit includes bonus credits, or credits for which payment is to be made by deduction from that or another benefit, the credits to be included in the benefit and (where applicable) the amount of the deduction must be computed on the assumption—athat the credits accrue in full only to a member remaining in pensionable service until normal pension age; andbthat the amount of any such credit, and also of any relevant deduction, accrues at a uniform rate from the time when the credit was awarded up to the time of his attaining that age.6Where any such deduction is a percentage of benefit, the percentage must be the same for short service as for long service benefit.7A scheme must comply with any regulations made with respect to the manner in which supplementary credits are to be included in short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation. Pension increases.761A scheme which by its rules provides for increases of long service benefit from time to time (whether by way of upwards revaluation or otherwise) must provide for corresponding increases of short service benefit in the case of members whose pensionable service terminates at any time after the coming into force of any such rule.2Where the provision for increasing long service benefit involves the exercise of a discretion, a corresponding discretion must be conferred in relation to short service benefit.3If an increase of long service benefit is to take effect at a specified time after termination of service, the corresponding increase of short service benefit must take effect at the same time after the time when short service benefit becomes payable.4Where provision is made for increase of long service benefit otherwise than at a fixed rate, short service benefit may nevertheless be subject to increase at a fixed rate, if the rate is at least 3 per cent. a year compound. Assignment, surrender and commutation of benefit.77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forfeiture, etc.78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Charges, liens and set-offs.79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to modify ss. 77 to 79 as respects alternative benefits.80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.81A transaction to which section 19 applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person short service benefit or any alternative to short service benefit—aif it is carried out not earlier than the time when that person’s pensionable service terminates; andbif and to the extent that it results in short service benefit or any alternative to short service benefit for or in respect of that person being appropriately secured (within the meaning of that section); andcif and to the extent that the requirements set out in paragraph (a) or (c) of section 19(5) are satisfied. Supplementary regulations.821Regulations may provide that a scheme is not to be treated as conforming with the preservation requirements unless it contains express rules to the effect (but not necessarily in the words) of any specified provision contained in sections 71 to 79.2Regulations may make provision as to the circumstances in which, for the purposes of sections 70 to 79—aa period of a person’s service in two or more different employments is to be treated as a period of service in one or more of those employments; orba person’s service in any employment is to be treated as terminated or not terminated.Chapter II Revaluation of accrued benefits (excluding guaranteed minimum pensions) Scope of Chapter II.831This Chapter applies for the purpose of revaluing—a relevant benefits payable to or in respect of a member of an occupational pension scheme where—ihis pensionable service ends on or after 1st January 1986;iion the date on which his pensionable service ends (in this Chapter referred to as “the termination date”) he has accrued rights to benefit under the scheme;iiithe period beginning with the day after the termination date and ending with the date on which he attains normal pension age (in this Chapter referred to as “the pre-pension period”) is at least 365 days; andivin the case of benefit payable to any other person in respect of the member, the member dies after attaining normal pension age; andb relevant benefits payable to or in respect of a member of a personal pension scheme—iin respect of whom contributions to the scheme have ceased to be paid; andiiwho has accrued rights to benefit under the scheme.1AThe following are relevant benefits for the purposes of subsection (1)—aany benefits payable otherwise than by virtue of rights which are attributable (directly or indirectly) to a pension credit, andbin the case of a salary related occupational pension scheme, any benefits payable by virtue of such rights, to the extent that the rights involve the member being credited by the scheme with notional pensionable service.1BThe reference in subsection (1)(a)(iii) to normal pension age is to be read, in relation to a person who is an active or deferred member of a scheme under section 1 or 31(7) of the Public Service Pensions Act 2013, as—athe member's normal pension age within the meaning of that Act, orbthe member's deferred pension age within the meaning of that Act, if that is later.In this subsection “active member” and “deferred member”, in relation to such a scheme, have the meanings given by section 124(1) of the Pensions Act 1995.2In calculating 365 days for the purpose of subsection (1)(a)(iii), any day which is 29th February shall be disregarded.3In subsection (1)(b)—athe reference to a personal pension scheme does not include a scheme which is comprised in an annuity contract made before 4th January 1988; andbthe reference to contributions includes any minimum contributions.4For the purposes of this section, an occupational pension scheme is salary related if—ait is not a money purchase scheme, andbit does not fall within a prescribed class. Basis of revaluation.841 Subject to subsections (2) to (3B), in the case of such benefits as are mentioned in section 83(1)(a), any pension or other retirement benefit payable under the scheme in question to the member and any pension or other benefit payable under it to any other person in respect of him, is to be revalued by the final salary method.2If—aany such benefit is an average salary benefit or flat rate benefit; andbit appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue the benefit by the average salary method or, as the case may be, the flat rate method,then the benefit shall be revalued using that method.3If any benefit such as is mentioned in paragraph (a) of section 83(1) is a money purchase benefit, and in the case of such benefit as is mentioned in paragraph (b) of that section, the benefit shall be revalued using the money purchase method.3AIf—aany such benefit as is mentioned in section 83(1)(a) is a cash balance benefit in respect of which the available sum is not calculated by reference to final salary;bthe benefit is attributable to periods of pensionable service falling on or after the day on which section 29 of the Pensions Act 2011 (definition of money purchase benefits) comes into force; andcit appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue the benefit by the cash balance method,then the benefit shall be revalued using that method.3BWhere a cash balance benefit in respect of which the available sum is not calculated by reference to final salary—ais attributable to periods of pensionable service falling partly before and partly on or after the day on which section 29 of that Act comes into force; andbit appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue so much of the benefit as is attributable to the member’s pensionable service falling on or after that day by the cash balance method,then so much of the benefit as is attributable to the member’s pensionable service falling on or after that day shall be revalued using that method.4In this section—average salary benefit” means benefit the rate or amount of which is calculated by reference to the average salary of a member over the period of service on which the benefit is based; “cash balance benefit” has the meaning given by regulation 2 of the Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014; “final salary”, in relation to a member to or in respect of whom benefits under a pension scheme are payable, means the member’s pensionable earnings, or highest, average or representative pensionable earnings, in a specified period ending at, or defined by reference to, the time when the member’s pensionable service in relation to that scheme ends; flat rate benefit” means any benefit the rate or amount of which is calculated by reference solely to the member’s length of service;average salary method”, “cash balance method”,final salary method”, “flat rate method” and “money purchase method” have the meanings given in Schedule 3. “pensionable earnings”, in relation to a member of a pension scheme, means earnings by reference to which benefits under the scheme are calculated. 5The fact that a scheme provides for the amount of the pension or other benefit for a member or for any other person in respect of him to be increased during the pre-pension period—aby the percentages specified during that period under section 151(1) of the Social Security Administration Act 1992 (directions specifying percentage increases for up-rating purposes); ... orbunder any arrangement which , in the opinion of the Secretary of State, maintains the value of the pension or other benefit by reference to the rise in the general level of prices in Great Britain during that period,does not in itself result in conflict with this section, if the increase falls to be determined by reference to an amount from which the guaranteed minimum for a member or a member’s widow, widower , surviving same sex spouse or surviving civil partner has not been deducted.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revaluation not to apply to substituted benefit.85Nothing in this Chapter is to be construed as requiring the revaluation of any pension or other benefit provided by virtue of section 73(2)(b) or 101D(2)(b) by way of complete substitute for another pension or benefit. Supplementary provisions.861In making any calculation for the purposes of this Chapter in relation to any occupational pension scheme—aany commutation, forfeiture or surrender of,bany charge or lien on, andcany set-off against,the whole or part of a pension shall be disregarded.2The same money may not be treated as providing both the increase in benefit required by this Chapter and the benefit required by Chapter III.Chapter III Protection of increases in guaranteed minimum pensions (“anti-franking”) General protection principle.871This subsection applies where—athere is an interval between—ithe date on which an earner ceases to be in employment which is contracted-out by reference to an occupational pension scheme that satisfies the requirements of section 9(2) (“the cessation date”); andiithe date on which his guaranteed minimum pension under that scheme commences (“the commencement of payment date”);bthe relevant sum exceeds his guaranteed minimum on the day after the cessation date; andcon the commencement of payment date or at any time after it his guaranteed minimum pension under the scheme exceeds the amount of his guaranteed minimum under it on the day after the cessation date.2This subsection applies where—athere is an interval between the earner’s cessation date and whichever of the following is the earlier—ithe date of his death; oriihis commencement of payment date;bthe relevant sum exceeds one half of the earner’s guaranteed minimum on the day after the cessation date; andcat any time when a pension under the occupational pension scheme is required to be paid to the earner’s widow, widower or surviving civil partner, the widow's, widower’s or surviving civil partner’s (as the case may be) guaranteed minimum pension under the scheme exceeds one half of the earner’s guaranteed minimum on the day after the cessation date.3Where subsection (1) or (2) applies, the weekly rate of the pension payable to the member at any time when that pension is required to be paid or, as the case may be, payable to the widow, widower or surviving civil partner at any such time as is mentioned in subsection (2)(c) shall be an amount not less—ain a case where by virtue of section 73(2)(b) a pension is provided by way of complete substitute for short service benefit or, as the case may be, for widow's, widower’s or surviving civil partner's pension, than the weekly rate of that pension; andbin any other case, than the relevant aggregate.4In subsection (3) “the relevant aggregate” means the aggregate of the following—athe relevant sum;bthe excess mentioned in subsection (1)(c) or, as the case may be, subsection (2)(c);cany amount which is an appropriate addition at the time in question; anddwhere the scheme provides that part of the earner’s or, as the case may be, the widow's, widower’s or surviving civil partner's pension shall accrue after the cessation date by reason of the earner’s employment after that date, the later earnings addition.5To the extent that amounts attributable to transfer credits have accrued by reason of any transfer before 1st January 1985, they are to be disregarded for the purposes of subsections (1)(c), (2)(c) and (4)(b).6Nothing in this section shall be construed as entitling an earner who has not reached normal pension age to any portion of a pension under a scheme to which he would not otherwise be entitled.7This section does not apply to a pension to which a person is entitled in respect of employment if—athe earner left the employment or left it for the last time before 1st January 1985; orbthe employment ceased, or ceased for the last time, to be contracted-out in relation to him before that date. The relevant sum.881For the purposes of this Chapter “the relevant sum” means—ain a case where subsection (1) of section 87 applies—iif the earner reaches normal pension age on or before the cessation date, an amount equal to the weekly rate of his pension on the day after the cessation date; andiiif he reaches normal pension age after the cessation date, an amount equal to the weekly rate of any short service benefit which has accrued to him on the cessation date or, where no such benefit has then accrued, any other benefit to which this sub-paragraph applies and which has then accrued to him; andbin a case where subsection (2) of that section applies, an amount equal to the weekly rate at which, on the prescribed assumptions, a pension would have begun to be paid to the widow, widower or surviving civil partner if that person had satisfied the conditions for entitlement to a pension which are specified in the scheme.2Paragraph (a) of subsection (1) has effect subject to subsection (5) and to sections 87(5) and 91(1), and paragraph (b) of subsection (1) has effect subject to section 87(5).3The benefit other than short service benefit to which subsection (1)(a)(ii) applies is benefit—awhich would have been provided as either the whole or part of the earner’s short service benefit; orbof which the earner’s short service benefit would have formed part,if section 71(1)(a) had effect with the substitution of a reference to the service which the earner had on the cessation date for the reference to 2 years’ qualifying service.4Any such benefit is only to be included in the relevant sum to the extent that it does not exceed the amount which the scheme would have had to provide as short service benefit if section 71(1) had effect as mentioned in subsection (3).5If the payment of any part of the earner’s pension is postponed beyond the cessation date, the relevant sum is an amount equal to what would have been the weekly rate of his pension on the day after the cessation date if there had been no such postponement. The appropriate addition.891For the purposes of this Chapter “appropriate addition” means—awhere a scheme provides that part of an earner’s or, as the case may be, a widow's, widower’s or surviving civil partner's pension shall accrue after the cessation date by reason of the earner’s employment after that date, an amount equal to the part which has so accrued; andbwhere a scheme provides that an earner’s or, as the case may be, a widow's, widower’s or surviving civil partner's pension which has accrued before that date shall be enhanced after that date if payment of the earner’s pension is postponed, the amount by which the unguaranteed element of the pension has been enhanced by reason of the postponement.2For the purposes of subsection (1)(b) the unguaranteed element of a pension is—ain the case of an earner’s pension, the excess of the pension on the day after the cessation date over the earner’s guaranteed minimum on that day; andbin the case of the widow's, widower’s or surviving civil partner's pension, the excess of that pension on that day over one half of the earner’s guaranteed minimum on that day. The later earnings addition.901For the purposes of this Chapter “the later earnings addition” means the amount (if any) by which the assumed later unguaranteed element exceeds the unguaranteed element.2In subsection (1)—athe unguaranteed element” means the amount by which the relevant sum exceeds the earner’s guaranteed minimum on the day after his cessation date or, in the case of a widow's, widower’s or surviving civil partner's pension, one half of that minimum; andbthe assumed later unguaranteed element” means the amount by which the relevant sum would exceed the earner’s guaranteed minimum (or, in the case of a widow's, widower’s or surviving civil partner's pension, one half of that minimum) on the assumptions mentioned in subsection (3).3The assumptions mentioned in subsection (2) are—athat the relevant sum were calculated on the basis that the weekly rate of the pension or benefit which determines that sum had been calculated by reference to the level of earnings by reference to which that rate would have been calculated if the earner’s cessation date had fallen on the earlier of—ithe earner’s commencement of payment date, oriithe date on which the earner ceased to be in pensionable service under the scheme; andbthat the earner’s guaranteed minimum were such sum as bears the same proportion to the assumed later unguaranteed element as the guaranteed minimum mentioned in subsection (2)(a) bears to the unguaranteed element. Special provision where employment continues after it ceases to be contracted-out by reference to scheme.911If—aan earner’s employment ceases to be contracted-out by reference to an occupational pension scheme but the scheme continues to apply to it; orban earner transfers from employment which is contracted-out by reference to an occupational pension scheme to employment to which the scheme applies but which is not contracted-out by reference to it,the amount of any short service or other benefit which has accrued to the earner shall be computed for the purposes of section 88(1)(a)(ii) as it would be computed if he had ceased on the cessation date to be in employment to which the scheme applies.2If—aa benefit under a scheme is conditional on an earner attaining a particular age or having a particular length of service; andbone of the events mentioned in subsection (1) occurs before he has fulfilled the condition; butche continues to be in employment to which the scheme applies until he has done so,the earner shall be treated for the purposes of the previous provisions of this Chapter as if that benefit had accrued to him. Supplementary provisions.921In making any calculation for the purposes of this Chapter—aany commutation, forfeiture or surrender of,bany charge or lien on, andcany set-off against,the whole or part of a pension shall be disregarded.2In calculating an earner’s guaranteed minimum for the purposes of this Chapter his earnings factor shall be taken to be that factor as increased, except as provided by subsection (3), 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 tax year in which the cessation date falls.3If an earner’s cessation date falls in the tax year in which he attains pensionable age, subsection (2) shall have effect in relation to him as if for the words from “tax year” onwards there were substituted the words “ final relevant year ”.4In this section “final relevant year” has the same meaning as in section 16.5Any reference in this Chapter to the weekly rate of a pension is to be construed, in relation to a pension payable otherwise than weekly, as a reference to the weekly sum which would be payable in respect of a pension of that amount payable weekly.Chapter IV Transfer values Scope of Chapter IV.931This Chapter applies—ato any member of an occupational pension scheme—iwhose pensionable service has terminated at least one year before normal pension age, andiiwho on the date on which his pensionable service terminated had accrued rights to benefit under the scheme,except a member of a salary related occupational pension scheme whose pensionable service terminated before 1st January 1986 and in respect of whom prescribed requirements are satisfied; andbto any member of a personal pension scheme (other than a scheme which is comprised in an annuity contract made before 4th January 1988) who has accrued rights to benefit under the scheme.1ZAIn subsection (1), references to accrued rights to benefit do not include rights which are attributable (directly or indirectly) to a pension credit.1AFor the purposes of this section and the following provisions of this Chapter, an occupational pension scheme is salary related if—athe scheme is not a money purchase scheme, andbthe scheme does not fall within a prescribed class.1BRegulations may—aprovide for this Chapter not to apply in relation to a person of a prescribed description, oraaprovide for this Chapter not to apply in prescribed circumstances in relation to a member of a prescribed scheme or schemes of a prescribed description;bapply this Chapter with prescribed modifications to occupational pension schemes—iwhich are not money purchase schemes, butiiwhere some of the benefits that may be provided are money purchase benefits.2Any reference to a member of an occupational pension scheme or a personal pension scheme in the following provisions of this Chapter is a reference to a member of such a scheme to whom this Chapter applies.<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">Salary related schemes: right to statement of entitlement</Addition>93A1The trustees or managers of a salary related occupational pension scheme must, on the application of any member, provide the member with a written statement (in this Chapter referred to as a “statement of entitlement”) of the amount of the cash equivalent at the guarantee date of any benefits which have accrued to or in respect of him under the applicable rules.1AIn subsection (1), the reference to benefits which have accrued does not include benefits which are attributable (directly or indirectly) to a pension credit.2In this section—“the applicable rules” has the same meaning as in section 94;“the guarantee date” means the date by reference to which the value of the cash equivalent is calculated, and must be—within the prescribed period beginning with the date of the application, andwithin the prescribed period ending with the date on which the statement of entitlement is provided to the member.3Regulations may make provision in relation to applications for a statement of entitlement, including, in particular, provision as to the period which must elapse after the making of such an application before a member may make a further such application.4If, in the case of any scheme, a statement of entitlement has not been provided under this section, section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) applies to any trustee or manager who has failed to take all such steps as are reasonable to secure compliance with this section. Right to cash equivalent.941Subject to the following provisions of this Chapter—aa member of an occupational pension scheme other than a salary related scheme acquires a right, when his pensionable service terminates (whether before or after 1st January 1986) , to the cash equivalent at the relevant date of any benefits which have accrued to or in respect of him under the applicable rules; andaaa member of a salary related occupational pension scheme who has received a statement of entitlement and has made a relevant application within three months beginning with the guarantee date in respect of that statement acquires a right to his guaranteed cash equivalentba member of a personal pension scheme acquires a right to the cash equivalent at the relevant date of any benefits which have accrued to or in respect of him under the rules of the scheme.1AFor the purposes of subsection (1)(aa), a person’s “guaranteed cash equivalent” is the amount stated in the statement of entitlement mentioned in that subsection.1BIn subsection (1), references to benefits which have accrued do not include benefits which are attributable (directly or indirectly) to a pension credit.2In this section— the applicable rules” means— the rules of the scheme, except so far as overridden by a relevant legislative provision;the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme; andany provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with Chapter 1 of Part 4 of this Act; “the guarantee date” has the same meaning as in section 93A(2) the relevant date” means, subject to regulations under section 98(4)—the date of the relevant application, orin the case of an occupational pension scheme, if it is later, the termination date;the relevant application” means any application which the member has made under section 95 and not withdrawn.2AFor the purposes of subsection (2)—arelevant legislative provision” means any provision contained in any of the following provisions—iSchedule 5 to the Social Security Act 1989 (equal treatment for men and women);iithis Chapter or Chapters 2, 3 or 5 of this Part of this Act or regulations made under this Chapter or any of those Chapters;iiiPart 4A of this Act or regulations made under that Part;ivsection 110(1) of this Act;vPart 1 of the Pensions Act 1995 (occupational pensions) or subordinate legislation made or having effect as if made under that Part;visection 31 of the Welfare Reform and Pensions Act 1999 (pension debits: reduction of benefit);viiany provision mentioned in section 306(2) of the Pensions Act 2004;ixregulations made under Schedule 18 to the Pensions Act 2014;ba relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—iparagraph 3 of Schedule 5 to the Social Security Act 1989;iisection 129(1) of this Act;iiisection 117(1) of the Pensions Act 1995;ivsection 31(4) of the Welfare Reform and Pensions Act 1999;vsection 306(1) of the Pensions Act 2004;viiregulations made under paragraph 6 of Schedule 18 to the Pensions Act 2014.3Regulations may provide that, in prescribed circumstances, subsection (1)(aa) does not apply to members of salary related occupational pension schemes or applies to them with prescribed modifications. Ways of taking right to cash equivalent.951A member of an occupational pension scheme or a personal pension scheme who acquires a right to a cash equivalent under paragraph (a), (aa) or (b) of section 94(1) may only take it by making an application in writing to the trustees or managers of the scheme requiring them to use the cash equivalent to which he has acquired a right in whichever of the ways specified in subsection (2) or, as the case may be, subsection (3) he chooses.2In the case of a member of an occupational pension scheme, the ways referred to in subsection (1) are—afor acquiring transfer credits allowed under the rules of another occupational pension scheme—ithe trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, andiiwhich satisfies prescribed requirements;bfor acquiring rights allowed under the rules of a personal pension scheme—ithe trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, andiiwhich satisfies prescribed requirements;cfor purchasing from one or more insurers such as are mentioned in section 19(4)(a), chosen by the member and willing to accept payment on account of the member from the trustees or managers, one or more annuities which satisfy prescribed requirements;dfor subscribing to other pension arrangements which satisfy prescribed requirements.3In the case of a member of a personal pension scheme, the ways referred to in subsection (1) are—afor acquiring transfer credits allowed under the rules of an occupational pension scheme—ithe trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, andiiwhich satisfies prescribed requirements;bfor acquiring rights allowed under the rules of another personal pension scheme—ithe trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, andiiwhich satisfies prescribed requirements;cfor subscribing to other pension arrangements which satisfy prescribed requirements.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5Except in such circumstances as may be prescribed—asubsection (2) is to be construed as if paragraph (d) were omitted; andbsubsection (3) is to be construed as if paragraph (c) were omitted.6Without prejudice to the generality of subsections (2) and (3), the powers conferred by those subsections include power to provide that a scheme or pension arrangement or, in the case of subsection (2), an annuity must satisfy requirements of the Inland Revenue.7A member of an occupational pension scheme may only exercise the right conferred by this section on or before the last option date.8In subsection (7) “the last option date” means, subject to regulations under section 98, the date which falls—aone year before the date on which the member attains normal pension age; orbsix months after the termination date,whichever is the later.9An application to the trustees or managers of the scheme under subsection (1) is to be taken to have been made if it is delivered to them personally, or sent by post in a registered letter or by the recorded delivery service. Further provisions concerning exercise of option under s. 95.961A member may exercise the option conferred by subsection (1) of section 95 in different ways in relation to different portions of his cash equivalent, but a member who exercises that option must do so—ain relation to the whole of his cash equivalent; orbif subsection (2) applies, in relation to the whole of the balance mentioned in subsection (3).2This subsection applies where—athe trustees or managers—iof an occupational pension scheme which is not a contracted-out scheme, oriiof a personal pension scheme ... , ...iii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .are able or willing to accept a transfer payment only in respect of a member’s rights other than his accrued rights to guaranteed minimum pensions, his accrued rights so far as attributable to service in contracted-out employment on or after the principal appointed day ... ; andbthe member has not required the trustees or managers of the scheme from which he is being transferred to use the portion of his cash equivalent which represents those accrued ... rights in any of the ways specified in subsection (2) or, as the case may be, subsection (3) of section 95.3Where subsection (2) applies, this section and sections 94, 95 and 97 are to be construed as conferring on the member an option only in respect of the balance of the cash equivalent to which the member would otherwise be entitled, after deduction of an amount sufficient for the trustees or managers of the scheme from which he is being transferred to meet their liability—ain the case of a transfer from an occupational pension scheme, in respect of the member’s and the member’s widow's, widower’s or surviving civil partner’s (as the case may be) pensions, being guaranteed minimum pensions or pensions so far as attributable to service in contracted-out employment on or after the principal appointed day ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Where a member of an occupational pension scheme or a personal pension scheme—ais entitled to give a notice under section 101F(1) to the trustees or managers of the scheme, orbwould be entitled to do so, but for section 101G(1),he may not, if the scheme so provides, make an application to them under section 95 unless he also gives them a notice under section 101F(1). Calculation of cash equivalents.971Cash equivalents are to be calculated and verified in the prescribed manner.2Regulations may provide—athat in calculating cash equivalents except guaranteed cash equivalents account shall be taken—iof any surrender, commutation or forfeiture of the whole or part of a member’s pension which occurs before the trustees or managers of the scheme of which he is a member do what is needed to comply with what he requires under section 95;iiin a case where subsection (2) of section 96 applies, of the need to deduct an appropriate amount to provide for the liabilities mentioned in subsection (3) of that section;aafor a cash equivalent, including a guaranteed cash equivalent, to be reduced so as to take account of the extent (if any) to which an entitlement has arisen under the scheme to the present payment of the whole or any part of—iany pension; oriiany benefit in lieu of pension; andbthat in prescribed circumstances a cash equivalent shall be increased or reduced.3Without prejudice to the generality of subsection (2), the circumstances that may be specified by virtue of paragraph (b) of that subsection include—ain the case of an occupational pension scheme, the length of time which elapses between the termination of a member’s pensionable service and his exercise of the option conferred by this Chapter or regulations made under it;bfailure by the trustees or managers of the scheme to do what is needed to carry out what a member of the scheme requires within 6 months of the appropriate date; andcthe state of the funding of the scheme.3AFor the purposes of subsection (3), the “appropriate date”—ain the case of a salary related occupational pension scheme, is the guarantee date (within the meaning of section 93A), andbin any other case, is the date on which the trustees receive an application from the member under section 95.4Regulations under subsection (2) may specify as the amount by which a cash equivalent is to be reduced such an amount that a member has no right to receive anything. Variation and loss of rights under s. 94.981Regulations may provide that a member of an occupational pension scheme other than a salary related scheme who continues in employment to which the scheme applies after his pensionable service in that employment terminates—aonly acquires a right to the cash equivalent of such part of the benefits specified in section 94(1) as may be prescribed; orbacquires no right to a cash equivalent.1ARegulations may provide that a member of a salary related occupational pension scheme who continues in employment to which the scheme applies after his pensionable service in that employment terminates—aacquires a right to only part of his guaranteed cash equivalent, orbacquires no right to his guaranteed cash equivalent.2Regulations may provide for the purposes of subsection (1) or (1A) that in prescribed circumstances a number of employments (whether or not consecutive) shall be treated as a single employment.3Regulations may provide that where—aby virtue of regulations under subsection (1) or (2), a member of an occupational pension scheme other than a salary related scheme does not, on the termination of his pensionable service in an employment to which a scheme applies, acquire a right at the relevant date to the cash equivalent of the whole or a part of the benefits specified in section 94(1); oraaby virtue of regulations under subsection (1A) or (2), a member of a salary related occupational pension scheme does not, on such a termination, acquire a right to the whole or any part of his guaranteed cash equivalent,and his employment terminates at least one year before normal pension age that right shall accrue to him on the date when that employment terminates and be valued accordingly.4In relation to any case to which regulations under subsection (3) apply, they may substitute—aa new definition of “the relevant date” for the definition in section 94(2); andba new definition of “the last option date” for the definition in section 95(8).5Where the whole or any part of the relevant benefits payable to a member of a personal pension scheme under the scheme have become payable on or before the relevant date, the right which he acquires under section 94 is only to the cash equivalent of benefits which have not become payable.6A member of an occupational pension scheme or a personal pension scheme loses the right to any cash equivalent under this Chapter if the scheme is wound up.7A member of an occupational pension scheme also loses that right ifa. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bhe fails to exercise the option conferred by section 95 on or before the last option date (within the meaning of subsection (7) of that section).8In this section relevant benefits” means any benefits not attributable (directly or indirectly) to a pension credit; and the relevant date” has the same meaning as in section 94(2). Trustees’ duties after exercise of option.991Where—aa member has exercised the option conferred by section 95; andbthe trustees or managers of the scheme have done what is needed to carry out what the member requires,the trustees or managers shall be discharged from any obligation to provide benefits to which the cash equivalent related except, in such cases as are mentioned in section 96(2), to the extent that an obligation to provide such guaranteed minimum pensions ... continues to subsist.2Subject to the following provisions of this section, if the trustees or managers of a scheme receive an application under section 95, they shall do what is needed to carry out what the member requires—ain the case of a member of a salary related occupational pension scheme, within 6 months of the guarantee date, or (if earlier) by the date on which the member attains normal pension age,bin the case of a member of any other occupational pension scheme, within 6 months of the date on which they receive the application, or (if earlier) by the date on which the member attains normal pension age, orcin the case of a member of a personal pension scheme, within 6 months of the date on which they receive the application.3If—adisciplinary proceedings or proceedings before a court have been begun against a member of an occupational pension scheme at any time before the expiry of the period of 12 months beginning with the termination date; andbit appears to the trustees or managers of the scheme that the proceedings may lead to the whole or part of the pension or benefit in lieu of a pension payable to the member or his or her surviving spouse or civil partner being forfeited; andcthe date before which they would (apart from this subsection) be obliged under subsection (2) to carry out what the member requires is earlier than the end of the period of 3 months after the conclusion of the disciplinary or court proceedings (including any proceedings on appeal),then, subject to the following provisions of this section, they must instead do so before the end of that period of 3 months.3AIn this section, “guarantee date” has the same meaning as in section 93A.4The Regulatory Authority may, in prescribed circumstances, by direction grant an extension of the period within which the trustees or managers of the scheme are obliged to do what is needed to carry out what a member of the scheme requires.4ARegulations may make provision requiring applications for extensions under subsection (4) to meet prescribed requirements.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7Where the trustees or managers of an occupational pension scheme have not done what is needed to carry out what a member of the scheme requires within six months of the date mentioned in paragraph (a) or (b) of subsection (2)—athey must, except in prescribed cases, notify the Regulatory Authority of that fact within the prescribed period, andbsection 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that it was so done.8Regulations may provide that in prescribed circumstances subsection (7) shall not apply in relation to an occupational pension scheme. Withdrawal of applications.1001Subject to subsections (2) and (2A), a member of a scheme may withdraw an application under section 95 by giving the trustees or managers of the scheme notice in writing that he no longer wishes them to do what is needed to carry out what he previously required.2Such a notice shall be of no effect if it is given to the trustees or managers at a time when, in order to comply with what the member previously required, they have already entered into an agreement with a third party to use the whole or part of the member’s cash equivalent in a way specified in subsection (2) or, as the case may be, subsection (3) of section 95.2AIf the making of the application depended on the giving of a notice under section 101F(1), the application may only be withdrawn if the notice is also withdrawn.3A member who withdraws an application may make another.4A notice to the trustees or managers of a scheme under this section is to be taken to have been given if it is delivered to them personally, or sent by post in a registered letter or by recorded delivery service. Supplementary provisions.101In making any calculation for the purposes of this Chapter—aany charge or lien on, andbany set-off against,the whole or part of a pension shall be disregarded.Chapter 5<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Early leavers: cash transfer sums and contribution refunds</Addition><Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Scope of Chapter 5</Addition>101AA1This Chapter applies to any member of an occupational pension scheme to which Chapter 1 applies (see section 69(3)) if—ahis pensionable service terminates before he attains normal pension age, andbon the date on which his pensionable service terminates—ithe three month condition is satisfied, butiihe does not have relevant accrued rights to benefit under the scheme.2For the purposes of subsection (1), the three month condition is that the period of the member’s pensionable service under the scheme, taken together with—aany previous period of his pensionable service under the scheme, andbany period throughout which he was employed in linked qualifying service under another scheme,amounts to at least three months.3A period counts for the purposes of paragraph (a) or (b) of subsection (2) only so far as it counts towards qualification for long service benefit within the meaning of Chapter 1.4For the purposes of subsection (1), “relevant accrued rights to benefit under the scheme”, in relation to a member of a scheme, means rights which—ahave accrued to or in respect of him under the scheme, andbentitle him to the relevant benefits which would have accrued to or in respect of him under the applicable rules if paragraphs (a) and (b) of section 71(1) (and the word “and” immediately preceding them) did not have effect.5References in the following provisions of this Chapter to a member, in relation to an occupational pension scheme, are to a member of the scheme to whom this Chapter applies.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Right to cash transfer sum and contribution refund</Addition>101AB1On the termination of his pensionable service, a member of an occupational pension scheme acquires a right to whichever one he elects of the following options—aa cash transfer sum;ba contribution refund.2Subsection (1) is subject to the following provisions of this Chapter.3In this Chapter “cash transfer sum” means, in relation to a member of an occupational pension scheme, the cash equivalent, at the date on which his pensionable service terminates, of the benefits mentioned in section 101AA(4)(b).4In this Chapter, “contribution refund” means, in relation to a member of an occupational pension scheme, a sum representing the aggregate of—athe member’s employee contributions to the scheme, andbwhere transfer credits have been allowed to the member under the scheme by virtue of a payment (“the transfer payment”) made by the trustees or managers of another occupational pension scheme, the member’s employee contributions to that other scheme, so far as they—irelate to the transfer payment, andiido not, in aggregate, exceed the amount of the transfer payment.5In subsection (4), “employee contributions” means, in relation to a member of an occupational pension scheme, contributions made to the scheme by or on behalf of the member on his own account, but does not include—aa transfer payment by virtue of which transfer credits have been allowed to the member under the scheme, orbany pension credit or amount paid to the scheme which is attributable (directly or indirectly) to a pension credit.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Notification of right to cash transfer sum or contribution refund</Addition>101AC1This section applies where the pensionable service of a member of an occupational pension scheme has terminated.2The trustees or managers of the scheme must—awithin a reasonable period after the termination give the member a statement in writing containing information adequate to explain—ithe nature of the right acquired by him under section 101AB, andiihow he may exercise the right,and such other information as may be prescribed, andbafford the member a reasonable period after giving him that statement within which to exercise the right.3The statement given under subsection (2)(a) must specify, in particular—ain relation to the cash transfer sum to which the member acquires a right under section 101AB, its amount and the permitted ways in which the member can use it,bthe amount of the contribution refund to which the member so acquires a right, andcthe last day on which the member may, disregarding section 101AI(2), exercise the right (“the reply date”).4Information which may be prescribed under subsection (2)(a) includes, in particular—ainformation about any tax liability in respect of, or deduction required or permitted to be made from, the cash transfer sum or contribution refund, andbinformation about the effect on other rights of the member (whether under the applicable rules or otherwise) of exercising the right.5The trustees or managers may notify the member that, if he does not exercise the right mentioned in subsection (2)(a)(i) on or before the reply date, the trustees or managers will be entitled to pay the contribution refund to him.6Where the trustees or managers of the scheme fail to comply with subsection (2), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Exercise of right under section 101AB</Addition>101AD1This section applies where a member of an occupational pension scheme acquires a right under section 101AB.2The member may exercise the right by giving a notice in writing to that effect to the trustees or managers stating—awhich of the options under section 101AB(1) he elects, andbif he elects for the cash transfer sum, the permitted way in which he requires that sum to be used.3The notice under subsection (2) must be given on or before—athe reply date, orbsuch later date as the trustees or managers may allow in his case under section 101AI(2).<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Permitted ways of using cash transfer sum</Addition>101AE1This section applies in relation to a cash transfer sum to which a member of an occupational pension scheme acquires a right under section 101AB.2The ways in which the cash transfer sum may be used are—afor acquiring transfer credits allowed under the rules of another occupational pension scheme—iwhose trustees or managers are able and willing to accept the cash transfer sum, andiiwhich satisfies prescribed requirements,bfor acquiring rights allowed under the rules of a personal pension scheme—iwhose trustees or managers are able and willing to accept the cash transfer sum, andiiwhich satisfies prescribed requirements,cfor purchasing one or more appropriate annuities,din such circumstances as may be prescribed, for subscribing to other pension arrangements which satisfy prescribed requirements.3For the purposes of subsection (2), “appropriate annuity” means an annuity which satisfies prescribed requirements and is purchased from an insurer who—afalls within section 19(4)(a),bis chosen by the member, andcis willing to accept payment on account of the member from the trustees or managers of the scheme.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Calculation of cash transfer sum and contribution refund</Addition>101AF1Cash transfer sums are to be calculated and verified in the prescribed manner.2Any calculation of a contribution refund must conform with such requirements as may be prescribed.3Regulations may provide—afor amounts to be deducted in respect of administrative costs in calculating cash transfer sums;bfor a cash transfer sum or contribution refund to be increased or reduced in prescribed circumstances.4The circumstances that may be prescribed under subsection (3)(b) include in particular—aa failure by the trustees or managers of the scheme to comply with section 101AG(2) or (4) in relation to the cash transfer sum or contribution refund, andbthe state of funding of the scheme.5Regulations under subsection (3)(b) may provide—afor a cash transfer sum to be reduced so that the member has no right to have any amount paid by way of cash transfer sum in respect of him;bfor a contribution refund to be reduced so that the member has no right to receive any amount by way of contribution refund under this Chapter.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Duties of trustees or managers following exercise of right</Addition>101AG1This section applies where a member of an occupational pension scheme has exercised a right under section 101AB in accordance with section 101AD.2Where the member has elected for the cash transfer sum, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to carry out the requirement specified in the member’s notice under section 101AD(2)(b).3When the trustees or managers have done what is needed to carry out that requirement, they are discharged from any obligation—ain respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, andbto make any other payment by way of refund to or in respect of the member of, or in respect of—ithe contributions, or any payment, mentioned in section 101AB(4), oriiany other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit).4Where the member has elected for the contribution refund, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to secure that the amount of the contribution refund is paid to the member or as he directs.5When the trustees or managers have done what is needed to secure the payment of the contribution refund as mentioned in subsection (4)—athey are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, andbif they are required under the applicable rules, or determine in accordance with those rules, to make any payment (“the refund payment”) by way of refund to or in respect of the member of, or in respect of—ithe contributions, or any payment, mentioned in section 101AB(4), oriiany other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),the amount of the contribution refund may be set off against the refund payment.6Where the trustees or managers fail to comply with subsection (2) or (4), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Powers of trustees or managers where right not exercised</Addition>101AH1This section applies where—aa member of an occupational pension scheme does not exercise a right acquired by him under section 101AB on or before the reply date or such later date as the trustees or managers of the scheme allow in his case under section 101AI(2), andbthe trustees or managers of the scheme have notified the member as mentioned in section 101AC(5).2The trustees or managers may within a reasonable period beginning with—athe reply date, orbif a later date has been allowed as mentioned in subsection (1), that later date,pay the contribution refund to the member.3When the trustees or managers have paid the contribution refund to the member—athey are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, andbif they are required under the applicable rules, or determine in accordance with those rules, to make any payment (“the refund payment”) by way of refund to or in respect of the member of, or in respect of—ithe contributions, or any payment, mentioned in section 101AB(4), oriiany other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),the amount of the contribution refund may be set off against the refund payment.<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Rights under section 101AB: further provisions</Addition>101AI1A member of an occupational pension scheme loses any right acquired by him under section 101AB—aif the scheme is wound up, orbsubject to subsection (2), if he fails to exercise the right on or before the reply date.2If the member has failed to exercise any such right on or before the reply date, the trustees or managers of the scheme may allow him to exercise it on or before such later date as they may determine on the application of the member.3Where the trustees or managers determine a later date under subsection (2)—athey must give a notice in writing to that effect to the member, andbsubsection (1)(b) applies in relation to the member as if the reference to the reply date were a reference to the later date.4For the purposes of subsection (3) and sections 101AC(2) and 101AD(2), a document or notice may be given to a person—aby delivering it to him,bby leaving it at his proper address, orcby sending it by post to him at that address.5For the purposes of subsection (4), and section 7 of the Interpretation Act 1978 (service of documents by post) in its application to that subsection, the proper address of a person is—ain the case of a body corporate, the address of the registered or principal office of the body, andbin any other case, the last known address of the person.6This Chapter is subject to any provision made by or under section 61 (deduction of contributions equivalent premium from refund of scheme contributions)—apermitting any amount to be deducted from any payment of a contribution refund, orbrequiring the payment of a contribution refund to be delayed.7In this Chapter, except where the context otherwise requires, the following expressions have the following meanings—the applicable rules” means—the rules of the scheme, except so far as overridden by a relevant legislative provision,the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme, andany provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with the requirements of Chapter 1 of this Part;member” has the meaning given in section 101AA(5);permitted way”, in relation to a cash transfer sum, means any of the ways specified in section 101AE(2) in which the sum may be used;relevant benefits” means benefits which are not attributable (directly or indirectly) to a pension credit;reply date”, in relation to a member whose pensionable service has terminated, has the meaning given in section 101AC(3)(c).8For the purposes of subsection (7)—arelevant legislative provision” means any provision contained in any of the following provisions—iSchedule 5 to the Social Security Act 1989 (equal treatment for men and women);iithis Chapter or Chapter 2, 3 or 4 of this Part of this Act or regulations made under this Chapter or any of those Chapters;iiiPart 4A of this Act or regulations made under that Part;ivsection 110(1) of this Act;vPart 1 of the Pensions Act 1995 (occupational pensions) or subordinate legislation made or having effect as if made under that Part;visection 31 of the Welfare Reform and Pensions Act 1999 (pension debits: reduction of benefit);viiany provision mentioned in section 306(2) of the Pensions Act 2004; ixregulations made under Schedule 18 to the Pensions Act 2014; ba relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—iparagraph 3 of Schedule 5 to the Social Security Act 1989;iisection 129(1) of this Act;iiisection 117(1) of the Pensions Act 1995;ivsection 31(4) of the Welfare Reform and Pensions Act 1999;vsection 306(1) of the Pensions Act 2004; viiregulations made under paragraph 6 of Schedule 18 to the Pensions Act 2014.1992 c. 5. 1975 c. 60. 1992 c. 5. Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2Pt. IV Ch. IV applied (31.5.1994) by The Railway Pensions (Protection and Designation of Schemes) Order 1994 (S.I. 1994/1432), arts. 1(1), 6(4)S. 96(2)(3) applied (15.7.1994) by The European Parliamentary (United Kingdom Representatives) Pensions (Consolidation and Amendment) Order 1994 (S.I. 1994/1662), arts. 1, 19(3)S. 93(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), ss. 152(2), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 93(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), ss. 152(3), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 93A 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. 153, 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 94(1)(a) 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. 154(1)(a), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWord in s. 94(1)(a) 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. 154(1)(b), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 94(1)(aa) 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. 154(2), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 94(1A) 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. 154(3), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 94(2) 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. 154(4), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 94(3) 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. 154(5), 180(1); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 97(2)(a) 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. 6 para. 4(a); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 97(3)(b) 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. 6 para. 4(b); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 97(3A) 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. 6 para. 4(c); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 98(1) 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. 6 para. 5(a); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 98(1A) 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. 6 para. 5(b); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 98(2) 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. 6 para. 5(c); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIWords in s. 98(3)(a) 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. 6 para. 5(d)(i); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 98(3)(aa) 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. 6 para. 5(d)(ii); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. IIS. 99(4)(4A) 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. 6 para. 6(c); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 5)S. 99(7)(8) added (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. 6 para. 6(e); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 5)Ss. 77-80 repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 3 para. 24, Sch. 7 Pt. I; S.I. 1997/664, art. 2(3), Sch. Pt. II (with art. 8)Words in s. 84(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 62, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2Words in s. 95(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 6 para. 3; S.I. 1997/664, art. 2(3), Sch. Pt. 2Words in s. 96(2)(a) inserted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 63(a); S.I. 1997/664, art. 2(3), Sch. Pt. 2Words in s. 96(3)(a) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 63(b); S.I. 1997/664, art. 2(3), Sch. Pt. 2S. 99(2)(a)-(c) substituted for s. 99(2)(a) (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 6 para. 6(a); S.I. 1997/664, art. 2(3), Sch. Pt. 2S. 99(3A) inserted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 6 para. 6(b); S.I. 1997/664, art. 2(3), Sch. Pt. 2 (with art. 5)Ss. 93-101 modified (1.4.1998) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366), regs. 1, 116-118Words in s. 73(2)(a)(ii) repealed (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. 3(2)(a), Sch. 13 Pt. I; S.I. 2000/1047, art. 2(2)(b), Sch. Pt. 2S. 96(2)(a)(iii) and word repealed (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. 3(2)(b), Sch. 13 Pt. I; S.I. 2000/1047, art. 2(2)(b), Sch. Pt. 2S. 97(2)(aa) substituted for word (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 8(1) (with s. 83(6))S. 93 modified (1.12.2000) by The Pensions on Divorce etc. (Provision of Information) Regulations 2000 (S.I. 2000/1048), regs. 1(1), 3Words in s. 83(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 31(2); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 83(1A) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 31(3); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 83(4) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 31(4); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4Words in s. 85 inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 32; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 93(1ZA) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 33; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 93A(1A) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 34; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 94(1B) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 35; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 96(4) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 36; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4Word in s. 98(5) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 37(2)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4Word in s. 98(5) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 37(2)(b); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4Words in s. 98(8) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 37(3); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4Words in s. 100(1) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 38(2); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 100(2A) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 38(3); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4S. 95(4) repealed (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 7, Sch. 9 Pt. III(7) (with s. 83(6)); S.I. 2000/3166, art. 2(3)(b)(iv)Word in s. 98(7) inserted (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 8(2)(a) (with s. 83(6), Sch. 5 para. 8(4)); S.I. 2000/3166, art. 2(3)(b)(v)S. 98(7)(a) repealed (1.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 8(2)(b), Sch. 9 Pt. III(8) (with s. 83(6), Sch. 5 para. 8(4)); S.I. 2000/3166, art. 2(3)(b)(v)(e)Pt. IV Ch. III excluded (12.2.2001 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 5 para. 14 (with s. 83(6)); S.I. 2000/3166, art. 2(5) (as amended (28.3.2001) by S.I. 2001/1252, art. 3)Word in s. 95(2)(c) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 121S. 84(5)(b) and word inserted (18.11.2004) by Pensions Act 2004 (c. 35), ss. 281(2), 322(2)(b) (with s. 313)S. 99(2)(a) modified (6.4.2005) by The Pensions Regulator (Freezing Orders and Consequential Amendments) Regulations 2005 (S.I. 2005/686), regs. 1(1), 3(2)S. 71(3) substituted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 263(1), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7S. 72(4) added (6.4.2005) by Pensions Act 2004 (c. 35), ss. 263(2), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7S. 99(6) repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1S. 71 modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992), regs. 1(1), 2(2)(3)S. 99(1) modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992), regs. 1(1), 3(1)Words in s. 70(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 11Words in s. 84(5) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 12Words in s. 87(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. 18(a)Words in s. 87(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. 18(b)Words in s. 87(3)(a) 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. 18(c)Words in s. 87(4)(d) 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. 18(c)Words in s. 88(1)(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. 19Words in s. 89(1)(a) 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. 20Words in s. 89(1)(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. 20Words in s. 89(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. 20Words in s. 90(2)(a) 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. 21Words in s. 90(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. 21Words in s. 96(3)(a) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 13Ss. 69-76 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3Ss. 83-86 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3Ss. 93-98 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3S. 99 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 paras. 3, 4S. 81 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3S. 82 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3S. 100 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3S. 101 modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3Ss. 101AA-101AI modified (30.12.2005) by The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381), regs. 1, 14, Sch. 2 para. 3Pt. IV Ch. 5 modified (1.1.2006) by The Occupational Pension Schemes (Winding up etc.) Regulations 2005 (S.I. 2005/706), regs. 1(2), 5 (with reg. 1(3))S. 101AG(3) modified (1.1.2006) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992), regs. 1(1), 3(3)Pt. IV Ch. 5 inserted (1.1.2006 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 264, 322(1) (with s. 313); S.I. 2005/3331, art. 2(5)(a)(b), Sch. Pt. 5Words in s. 94(2) substituted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 13(2); S.I. 2005/3331, art. 2(6), Sch. Pt. 6S. 94(2A) inserted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 13(3); S.I. 2005/3331, art. 2(6), Sch. Pt. 6Words in s. 99(4) inserted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 14(a); S.I. 2006/560, art. 2(3), Sch. Pt. 3Words in s. 99(4A) substituted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 14(b); S.I. 2006/560, art. 2(3), Sch. Pt. 3S. 93(1B)(aa) inserted (26.11.2008) by Pensions Act 2008 (c. 30), ss. 134(2), 149(2)Words in s. 84(5)(b) substituted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 19(2), 38(4); S.I. 2011/3034, art. 3(b)S. 84(6) omitted (3.1.2012) by virtue of Pensions Act 2011 (c. 19), ss. 19(3), 38(4); S.I. 2011/3034, art. 3(b)Words in s. 87(1)(a)(i) 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. 28 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)Words in s. 96(2)(a)(ii) 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. 29, Sch. 7 Pt. 6 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)Words in s. 96(2)(a) 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(14)(a)(i)Words in s. 96(2)(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(14)(a)(ii)Words in s. 96(3)(a) 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(14)(b)(i)S. 96(3)(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(14)(b)(ii)Words in s. 99(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(15)S. 71(5A) inserted (1.4.2014 for specified purposes) by Public Service Pensions Act 2013 (c. 25), s. 41(2), Sch. 8 para. 19(3) (with Sch. 11 para. 8); S.I. 2014/839, art. 4(3)Words in s. 71(3) substituted (1.4.2014 for specified purposes) by Public Service Pensions Act 2013 (c. 25), s. 41(2), Sch. 8 para. 19(2) (with Sch. 11 para. 8); S.I. 2014/839, art. 4(3)S. 83(1B) inserted (1.4.2014 for specified purposes) by Public Service Pensions Act 2013 (c. 25), s. 41(2), Sch. 8 para. 20 (with Sch. 11 para. 8); S.I. 2014/839, art. 4(3)Pt. IV Ch. 5 excluded (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 56(1)(c); S.I. 2014/1683, art. 2S. 93A(1)(4) restricted (24.7.2014) by The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711), regs. 1(1), 31; S.I. 2014/1683, art. 2Words in s. 84(1) substituted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954), regs. 1(2), 3(2)(a) (with reg. 2)S. 84(3A)(3B) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954), regs. 1(2), 3(2)(b) (with reg. 2)Words in s. 84(4) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954), regs. 1(2), 3(2)(c)(i) (with reg. 2)Words in s. 84(4) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954), regs. 1(2), 3(2)(c)(ii) (with reg. 2)Words in s. 84(4) inserted (24.7.2014) by The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954), regs. 1(2), 3(2)(c)(iii) (with reg. 2)S. 94(2A)(a)(ix) inserted (11.9.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 9(2)(a); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)S. 94(2A)(b)(vii) inserted (11.9.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 9(2)(b); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)S. 101AI(8)(a)(ix) inserted (11.9.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 9(3)(a); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)S. 101AI(8)(b)(vii) inserted (11.9.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 9(3)(b); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)Words in s. 84(5) inserted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 25; S.I. 2014/93, art. 3(j)(vii); same words inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 5 para. 11(7)Words in s. 99(3)(b) substituted (E.W.) (13.3.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 7 para. 32; S.I. 2014/93, art. 3(k)(iii); same words substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 5 para. 11(8)
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<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2015/372/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification="coming into force in accordance with" OtherQualification="reg. 1(3)"/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectingNumber="8" AffectedProvisions="s. 71(1A)" AffectingYear="2015" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" EffectId="key-249cca8211884f022533dface16efa50" RequiresApplied="true" Modified="2024-05-01T12:51:27Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" Type="inserted" AffectedYear="1993" AffectingProvisions="s. 39(2)(b)" AffectedExtent="E+W+S" AffectedClass="UnitedKingdomPublicGeneralAct" Row="90" URI="http://www.legislation.gov.uk/id/effect/key-249cca8211884f022533dface16efa50" AffectedNumber="48" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-71-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/1A" FoundRef="section-71">s. 71(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-39-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/39/2/b">s. 39(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1993" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-bdbfc7fc11d668fc617fb7da5206772a" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="8" Row="94" AffectingProvisions="Sch. 1 para. 2" Modified="2024-05-01T12:51:27Z" AffectedProvisions="s. 82A" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" AffectingYear="2015" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true" Type="inserted" EffectId="key-bdbfc7fc11d668fc617fb7da5206772a" AffectedNumber="48" AffectedExtent="E+W+S">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-82A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/82A" err:Ref="Section missing in legislation" Missing="true">s. 82A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/2">para. 2</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="8" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="s. 83(1A)-(1AC)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectedYear="1993" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="48" Row="95" Modified="2024-05-01T12:51:27Z" EffectId="key-4f4820502ed45de0e1905b8ec9eaec32" AffectingProvisions="Sch. 1 para. 3" AffectingYear="2015" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" URI="http://www.legislation.gov.uk/id/effect/key-4f4820502ed45de0e1905b8ec9eaec32" Type="substituted for s. 83(1A)" AffectedExtent="E+W+S" RequiresApplied="true">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-83-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1A" End="section-83-1AC" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1AC" FoundEnd="section-83" MissingEnd="true">
<ukm:Section Ref="section-83-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1A">s. 83(1A)</ukm:Section>
-
<ukm:Section Ref="section-83-1AC" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1AC" FoundRef="section-83">(1AC)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/3">para. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="substituted for s. 84" Row="97" URI="http://www.legislation.gov.uk/id/effect/key-18b0399514de01c396e5532a616f94d0" AffectedProvisions="s. 84-84F" AffectedYear="1993" AffectedNumber="48" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" AffectingNumber="8" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectedExtent="E+W+S" AffectingYear="2015" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2024-05-01T12:51:27Z" AffectingProvisions="Sch. 1 para. 4" EffectId="key-18b0399514de01c396e5532a616f94d0">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange xmlns:err="http://www.legislation.gov.uk/namespaces/error" Start="section-84" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84" End="section-84F" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84F" err:End="Section missing in legislation" MissingEnd="true">
<ukm:Section Ref="section-84" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84">s. 84</ukm:Section>
-
<ukm:Section Ref="section-84F" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84F" err:Ref="Section missing in legislation" Missing="true">84F</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-4" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/4">para. 4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedExtent="E+W+S" Row="99" AffectedYear="1993" Modified="2024-05-01T12:51:27Z" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectingNumber="8" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="Contains power" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 85A" AffectingYear="2015" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="48" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" URI="http://www.legislation.gov.uk/id/effect/key-380eba9d5fa75c088824f280d43ce419" AffectingProvisions="Sch. 1 para. 5" EffectId="key-380eba9d5fa75c088824f280d43ce419">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-85A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/85A" err:Ref="Section missing in legislation" Missing="true">s. 85A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/5">para. 5</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingProvisions="Sch. 1 para. 6" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" AffectedNumber="48" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 86A 86B" URI="http://www.legislation.gov.uk/id/effect/key-305c52e3e24fd62657371ba3bfea2940" AffectingYear="2015" Modified="2024-05-01T12:51:27Z" AffectingNumber="8" Row="100" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-305c52e3e24fd62657371ba3bfea2940" Type="inserted">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-86A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86A" err:Ref="Section missing in legislation" Missing="true">s. 86A</ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-86B" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86B" err:Ref="Section missing in legislation" Missing="true">86B</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/6">para. 6</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" Comments="Contains power" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="8" AffectedYear="1993" URI="http://www.legislation.gov.uk/id/effect/key-22c29681901caa65cefa28fb4e9f6fa7" AffectedNumber="48" Modified="2024-05-01T12:51:27Z" AffectedExtent="E+W+S" AffectingYear="2015" AffectedProvisions="s. 113(4)(4A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" Type="substituted for s. 113(4)" Row="125" EffectId="key-22c29681901caa65cefa28fb4e9f6fa7" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingProvisions="s. 38(5)">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-113-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/113/4">s. 113(4)</ukm:Section>
<ukm:Section Ref="section-113-4A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/113/4A" FoundRef="section-113">(4A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-38-5" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/38/5">s. 38(5)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-bc3afb3d2a5927fe2a1d98b55bbb79e5" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-bc3afb3d2a5927fe2a1d98b55bbb79e5" AffectingProvisions="Sch. 1 para. 7" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedYear="1993" AffectedNumber="48" Modified="2024-05-01T12:51:27Z" AffectingNumber="8" Row="149" AffectingYear="2015" AffectedProvisions="s. 186(3)(ba)">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-186-3-ba" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/186/3/ba" FoundRef="section-186">s. 186(3)(ba)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-7" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/7">para. 7</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" EffectId="key-fd7c9d7538ed6c122959f120724ed2b3" AffectedYear="1993" Row="154" AffectingYear="2015" AffectedProvisions="Sch. 3 para. A1 and cross-heading" AffectingNumber="8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/8" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectedNumber="48" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-05-01T12:51:27Z" URI="http://www.legislation.gov.uk/id/effect/key-fd7c9d7538ed6c122959f120724ed2b3" AffectedExtent="E+W+S" RequiresApplied="true" AffectingProvisions="Sch. 1 para. 8">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-A1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/schedule/3/paragraph/A1" FoundRef="schedule-3">para. A1</ukm:Section>
and cross-heading
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/1/paragraph/8">para. 8</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-87" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-89-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/4/a">s. 89(4)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-3e7d2844e395ef2926f85e4ab29e7a7c" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="48" Row="130" AffectingNumber="35" RequiresApplied="true" Modified="2024-05-01T12:51:27Z" AffectingProvisions="Sch. 12 para. 23" AffectedProvisions="s. 145(1A)-(1C)" EffectId="key-3e7d2844e395ef2926f85e4ab29e7a7c" AppliedModified="2013-10-22T17:06:43.48+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2004/35" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/48" AffectedExtent="E+W+S+N.I." AffectingYear="2004" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-145-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/145/1A" FoundStart="section-145" End="section-145-1C" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/145/1C" FoundEnd="section-145" MissingEnd="true">
<ukm:Section Ref="section-145-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/145/1A" FoundRef="section-145">s. 145(1A)</ukm:Section>
-
<ukm:Section Ref="section-145-1C" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/145/1C" FoundRef="section-145">(1C)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/body/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/body" NumberOfProvisions="262" RestrictStartDate="2015-02-23">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/part/IV/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV" NumberOfProvisions="43" RestrictEndDate="2015-03-03" id="part-IV" RestrictStartDate="2015-02-23" RestrictExtent="E+W+S">
<Number>Part IV</Number>
<Title> Protection for early leavers</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/part/IV/chapter/I/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/I" NumberOfProvisions="14" RestrictEndDate="2015-04-01" id="part-IV-chapter-I" RestrictStartDate="2014-04-01" RestrictExtent="E+W+S">
<Number>Chapter I</Number>
<Title> preservation of benefit under occupational schemes</Title>
<P1group ConfersPower="true" RestrictStartDate="2005-12-30">
<Title> Scope of Chapter I: the preservation requirements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69" id="section-69">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
69
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/1" id="section-69-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Chapter has effect in relation to the preservation of benefit under occupational pension schemes to which it applies.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/2" id="section-69-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act “
<Term id="term-the-preservation-requirements">the preservation requirements</Term>
” means the requirements specified in or under sections 71 to 82.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/3" id="section-69-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>This Chapter applies to any occupational pension scheme whose resources are derived in whole or in part from—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/3/a" id="section-69-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>payments made or to be made by one or more employers of earners to whom the scheme applies, being payments either—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/3/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/3/a/i" id="section-69-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>under an actual or contingent legal obligation; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/3/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/3/a/ii" id="section-69-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in the exercise of a power conferred, or the discharge of a duty imposed, on a Minister of the Crown, government department or any other person, being a power or duty which extends to the disbursement or allocation of public money; or</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/69/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/69/3/b" id="section-69-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>such other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Interpretation.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/70/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70" id="section-70">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
70
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/70/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70/1" id="section-70-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Chapter—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-scheme">scheme</Term>
” means an occupational pension scheme to which this Chapter applies;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-relevant-employment">relevant employment</Term>
”, in relation to a scheme, means any employment to which the scheme applies;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-long-service-benefit">long service benefit</Term>
”, in relation to a scheme, means the benefits which will be payable under the scheme, in accordance with legal obligation, to or in respect of a member of the scheme on the assumption—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>that he remains in relevant employment, and</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>that he continues to render service which qualifies him for benefits,</Text>
</Para>
</ListItem>
</OrderedList>
<Para>
<Text>
until he attains normal pension age; and in this definition “
<Term id="term-benefits">benefits</Term>
” means—
</Text>
</Para>
<OrderedList Type="roman" Decoration="parens">
<ListItem NumberOverride="i">
<Para>
<Text>retirement benefit for the member himself at normal pension age, or</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ii">
<Para>
<Text>
benefit for the member’s
<Substitution ChangeId="key-0870391b602efc0c37f840aee0b54c32-1661956337641" CommentaryRef="key-0870391b602efc0c37f840aee0b54c32">wife, husband, civil partner, widow, widower, or surviving civil partner</Substitution>
, or dependants, or others, on his attaining that age or his later death, or
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="iii">
<Para>
<Text>both such descriptions of benefit.</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/70/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70/2" id="section-70-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act, unless the context otherwise requires, “
<Term id="term-pensionable-service">pensionable service</Term>
”, in relation to a scheme and a member of it, means, subject to subsection (3), service in relevant employment which qualifies the member (on the assumption that it continues for the appropriate period) for long service benefit under the scheme.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/70/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70/3" id="section-70-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>There shall be taken into account as pensionable service only actual service, that is to say—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/70/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70/3/a" id="section-70-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>service notionally attributable for any purposes of the scheme is not to be regarded as pensionable service; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/70/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70/3/b" id="section-70-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>no account is to be taken of scheme rules by which a period of service can be treated for any purpose as being longer or shorter than it actually is.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2014-04-01" RestrictExtent="E+W+S">
<Title> Basic principle as to short service benefit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71" id="section-71">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-676615a10a1dd75983b080e959218eee"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
71
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/1" id="section-71-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A scheme must make such provision that where a member’s pensionable service is terminated before normal pension age and—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/1/a" id="section-71-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>he has at least 2 years’ qualifying service, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/1/b" id="section-71-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a transfer payment in respect of his rights under a personal pension scheme has been made to the scheme,</Text>
</P3para>
</P3>
<Text>he is entitled to benefit consisting of or comprising benefit of any description which would have been payable under the scheme as long service benefit, whether for himself or others, and calculated in accordance with this Chapter.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/2" id="section-71-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
The benefit to which a member is entitled under subsection (1) is referred to in this Act as “
<Term id="term-short-service-benefit">short service benefit</Term>
”.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/3" id="section-71-3">
<Pnumber>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">Subject to </Substitution>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">
<Addition ChangeId="key-15795c8b54cdefef4ac7e012474f1ab4-1666791744272" CommentaryRef="key-15795c8b54cdefef4ac7e012474f1ab4">subsections (4) and (5A)</Addition>
</Substitution>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">, short service benefit must be made payable as from an age which is no greater than—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/3/a" id="section-71-3-a">
<Pnumber>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">the age of 65, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/3/b" id="section-71-3-b">
<Pnumber>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-8efccc1827e7e72b0037cf659ac90a6f-1642003390615" CommentaryRef="key-8efccc1827e7e72b0037cf659ac90a6f">if in the member’s case normal pension age is greater than 65, normal pension age.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/4" id="section-71-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Short service benefit payable on or in respect of the member’s death after normal pension age must be made payable as from his death or within such time after it as long service benefit payable on or in respect of his death would be payable.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/5" id="section-71-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In applying subsections (3) and (4), no regard is to be had to the operation of any scheme rule, taking effect at any time after termination of the member’s pensionable service, as to what is normal pension age under the scheme.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/5A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/5A" id="section-71-5A">
<Pnumber>
<Addition ChangeId="key-9e74b13d4cebaadbaea6fa6ec74b2f04-1666791720607" CommentaryRef="key-9e74b13d4cebaadbaea6fa6ec74b2f04">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9e74b13d4cebaadbaea6fa6ec74b2f04-1666791720607" CommentaryRef="key-9e74b13d4cebaadbaea6fa6ec74b2f04">Subsection (3) does not apply in relation to a scheme under section 1 of the Public Service Pensions Act 2013.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/6" id="section-71-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A scheme must not provide for payment of short service benefit in the form of a lump sum at any time before normal pension age, except in such circumstances as may be prescribed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/7" id="section-71-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In subsection (1) “
<Term id="term-2-years-qualifying-service">2 years’ qualifying service</Term>
” means 2 years (whether a single period of that duration or two or more periods, continuous or discontinuous, totalling 2 years) in which the member was at all times employed either—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/7/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/7/a" id="section-71-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in pensionable service under the scheme; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/7/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/7/b" id="section-71-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in service in employment which was contracted-out by reference to the scheme; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/7/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/7/c" id="section-71-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in linked qualifying service under another scheme.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/8/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/8" id="section-71-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>For the purposes of subsection (7), no regard shall be had to whether or not the service was of the same description in the whole of the 2 years.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/71/9/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/9" id="section-71-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>A period of service previously terminated is not to count towards the 2 years’ qualifying service unless it counts towards qualification for long service benefit, and need then count only to the same extent and in the same way.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> No discrimination between short service and long service beneficiaries.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72" id="section-72">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
72
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/1" id="section-72-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A scheme must not contain any rule which results, or can result, in a member being treated less favourably for any purpose relating to short service benefit than he is, or is entitled to be, treated for the corresponding purpose relating to long service benefit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/2" id="section-72-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1) does not apply to any rule in its application to members whose pensionable service terminated before the rule came into force, unless the rule—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/2/a" id="section-72-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>was made after the termination of a member’s pensionable service; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/2/b" id="section-72-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>results, or is capable of resulting, in any treatment less favourable for him than that to which he would have been entitled but for the rule.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/3" id="section-72-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (1) does not apply to a rule which merely confers discretion on the scheme’s trustees or managers, or others, so long as it is not a rule requiring the discretion to be exercised in any discriminatory manner against members in respect of their short service benefit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/72/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/4" id="section-72-4">
<Pnumber>
<Addition ChangeId="key-19605f53657b9f8333627c960e194631-1642003480600" CommentaryRef="key-19605f53657b9f8333627c960e194631">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-19605f53657b9f8333627c960e194631-1642003480600" CommentaryRef="key-19605f53657b9f8333627c960e194631">This section is subject to subsections (3) and (6) of section 71 (age at which short service benefit is to be payable).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" ConfersPower="true" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Form of short service benefit and its alternatives.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73" id="section-73">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
73
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/1" id="section-73-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to subsection (2) and section 81, a member’s short service benefit must be—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/1/a" id="section-73-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>payable directly out of the resources of the scheme; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/1/b" id="section-73-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>assured to him by such means as may be prescribed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/2" id="section-73-2" RestrictStartDate="2000-04-25">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to subsections (3) to (5), a scheme may, instead of providing short service benefit, provide—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/2/a" id="section-73-2-a" RestrictStartDate="2000-04-25">
<Pnumber>a</Pnumber>
<P3para>
<Text>for the member’s accrued rights (including any transfer credits allowed under the scheme)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/2/a/i" id="section-73-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>to be transferred to another occupational pension scheme with a view to acquiring transfer credits for the member under the other scheme, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/2/a/ii" id="section-73-2-a-ii" RestrictStartDate="2000-04-25">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
to be transferred to a personal pension scheme
<CommentaryRef Ref="key-a4b2f7db020c4c86f3babceb046af55f"/>
... with a view to acquiring rights for the member under the rules of the scheme
<CommentaryRef Ref="key-a4b2f7db020c4c86f3babceb046af55f"/>
...; or
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/2/b" id="section-73-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for such alternatives to short service benefit as may be prescribed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/3" id="section-73-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The option conferred by subsection (2)(a) is additional to any obligation imposed by Chapter IV of this Part.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/4" id="section-73-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The alternatives specified in subsection (2)(a) and (b) may only be by way of complete or partial substitute for short service benefit—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/4/a" id="section-73-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if the member consents; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/4/b" id="section-73-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in such other cases as may be prescribed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/5" id="section-73-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An alternative prescribed under subsection (2)(b) may only include payment by way of return of contributions—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/5/a" id="section-73-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if they relate to a period of service before 6th April 1975; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/73/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/73/5/b" id="section-73-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if there has been such a payment relating to a period of service before that date and the contributions relate to a period of service of less than 5 years after that date.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" ConfersPower="true" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Computation of short service benefit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74" id="section-74">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
74
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/1" id="section-74-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to the provisions of this section, a scheme must provide for short service benefit to be computed on the same basis as long service benefit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/2" id="section-74-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For that purpose, no account is to be taken of any rule making it (directly or indirectly) a condition of entitlement to benefit that pensionable service shall have been of any minimum duration.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/3" id="section-74-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (1) does not apply to so much of any benefit as accrues at a higher rate, or otherwise more favourably, in the case—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/3/a" id="section-74-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of members with a period of pensionable service of some specified minimum length, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/3/b" id="section-74-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>of members remaining in pensionable service up to some specified minimum age.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/4" id="section-74-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Subsection (1) does not apply to so much of any benefit as is of an amount or at a rate unrelated to length of pensionable service or to the number or amount of contributions paid by or for the member.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/5" id="section-74-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may provide that subsection (1) shall not apply to any category of schemes or members, or description of benefit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/6" id="section-74-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>So far as any short service benefit is not required to be computed in accordance with subsection (1), it must be computed on the basis of uniform accrual, so that at the time when pensionable service is terminated, it bears the same proportion to long service benefit as the period of that service bears to the period from the beginning of that service to the time when the member would attain normal pension age or such lower age as may be prescribed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/7" id="section-74-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where long service benefit is related to a member’s earnings at, or in a specified period before, the time when he attains normal pension age, short service benefit must be related, in a corresponding manner, to his earnings at, or in the same period before, the time when his pensionable service is terminated.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/74/8/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/74/8" id="section-74-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>A scheme must comply with any regulations relating to the basis of computation of short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Credits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75" id="section-75">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
75
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/1" id="section-75-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-supplementary-credits">supplementary credits</Term>
”, in relation to a scheme and a member’s entitlement to its benefits, means any increase of benefit or additional benefit to which the member may become entitled—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>in consequence of any provision made by or under the scheme after he becomes a member of it (to the extent that it applies to any previous pensionable service of his); or</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>by reference to previous service of his (whether or not pensionable service); or</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>in such other circumstances as may be prescribed,</Text>
</Para>
</ListItem>
</OrderedList>
<Para>
<Text>including under paragraph (b) any transfer credits;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-purchased-credits">purchased credits</Term>
” means supplementary credits for which, under the rules of the scheme, a member may or must make a payment in whole or in part (whether by means of additional contributions, or of deduction from benefit, or otherwise, and whether separately for each credit or by one or more payments for one or more credits);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-bonus-credits">bonus credits</Term>
” means supplementary credits other than purchased credits or transfer credits.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/2" id="section-75-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to subsections (3) to (7), if a scheme provides for long service benefit to include supplementary credits, it must—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/2/a" id="section-75-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provide for such credits to be included in short service benefit, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/2/b" id="section-75-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provide for all credits to be so included.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/3" id="section-75-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where purchased credits have not been paid for in full at or before termination of pensionable service, the short service benefit must include the appropriate proportion of the credits.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/4" id="section-75-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In subsection (3) “
<Term id="term-the-appropriate-proportion-of-the-credits">the appropriate proportion of the credits</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/4/a" id="section-75-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if they were to be paid for by a fixed amount, the same proportion as the amount paid bears to the full amount payable; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/4/b" id="section-75-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>otherwise, the same proportion as the period between the time when the first payment became due and the termination of the member’s pensionable service bears to the whole period over which payment was to be made.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/5" id="section-75-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If the benefit includes bonus credits, or credits for which payment is to be made by deduction from that or another benefit, the credits to be included in the benefit and (where applicable) the amount of the deduction must be computed on the assumption—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/5/a" id="section-75-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that the credits accrue in full only to a member remaining in pensionable service until normal pension age; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/5/b" id="section-75-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that the amount of any such credit, and also of any relevant deduction, accrues at a uniform rate from the time when the credit was awarded up to the time of his attaining that age.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/6" id="section-75-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where any such deduction is a percentage of benefit, the percentage must be the same for short service as for long service benefit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/75/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/75/7" id="section-75-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A scheme must comply with any regulations made with respect to the manner in which supplementary credits are to be included in short service benefit, including regulations providing for the avoidance of fractional amounts and otherwise to facilitate computation.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Pension increases.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/76/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/76" id="section-76">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-e91644761e47b00a68cf892455839abc"/>
76
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/76/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/76/1" id="section-76-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A scheme which by its rules provides for increases of long service benefit from time to time (whether by way of upwards revaluation or otherwise) must provide for corresponding increases of short service benefit in the case of members whose pensionable service terminates at any time after the coming into force of any such rule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/76/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/76/2" id="section-76-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where the provision for increasing long service benefit involves the exercise of a discretion, a corresponding discretion must be conferred in relation to short service benefit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/76/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/76/3" id="section-76-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>If an increase of long service benefit is to take effect at a specified time after termination of service, the corresponding increase of short service benefit must take effect at the same time after the time when short service benefit becomes payable.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/76/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/76/4" id="section-76-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where provision is made for increase of long service benefit otherwise than at a fixed rate, short service benefit may nevertheless be subject to increase at a fixed rate, if the rate is at least 3 per cent. a year compound.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1998-04-01">
<Title> Assignment, surrender and commutation of benefit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/77/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/77" id="section-77">
<Pnumber>
<CommentaryRef Ref="key-69fb12af6fb858de2fd1f8c35a58b818"/>
77
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1997-04-06">
<Title> Forfeiture, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/78/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/78" id="section-78">
<Pnumber>
<CommentaryRef Ref="key-69fb12af6fb858de2fd1f8c35a58b818"/>
78
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1997-04-06">
<Title> Charges, liens and set-offs.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/79/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/79" id="section-79">
<Pnumber>
<CommentaryRef Ref="key-69fb12af6fb858de2fd1f8c35a58b818"/>
79
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1997-04-06">
<Title> Power to modify ss. 77 to 79 as respects alternative benefits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/80/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/80" id="section-80">
<Pnumber>
<CommentaryRef Ref="key-69fb12af6fb858de2fd1f8c35a58b818"/>
80
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/81/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/81" id="section-81">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-4fd156f47f52e9ab5e6210f7f4a912e7"/>
81
</Pnumber>
<P1para>
<Text>A transaction to which section 19 applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person short service benefit or any alternative to short service benefit—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/81/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/81/a" id="section-81-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if it is carried out not earlier than the time when that person’s pensionable service terminates; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/81/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/81/b" id="section-81-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if and to the extent that it results in short service benefit or any alternative to short service benefit for or in respect of that person being appropriately secured (within the meaning of that section); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/81/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/81/c" id="section-81-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if and to the extent that the requirements set out in paragraph (a) or (c) of section 19(5) are satisfied.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2005-12-30">
<Title> Supplementary regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/82/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/82" id="section-82">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1ed05ecce3aa3bb2a0cedcbadc97b8b4"/>
82
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/82/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/82/1" id="section-82-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Regulations may provide that a scheme is not to be treated as conforming with the preservation requirements unless it contains express rules to the effect (but not necessarily in the words) of any specified provision contained in sections 71 to 79.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/82/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/82/2" id="section-82-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may make provision as to the circumstances in which, for the purposes of sections 70 to 79—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/82/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/82/2/a" id="section-82-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a period of a person’s service in two or more different employments is to be treated as a period of service in one or more of those employments; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/82/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/82/2/b" id="section-82-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person’s service in any employment is to be treated as terminated or not terminated.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/part/IV/chapter/II/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/II" NumberOfProvisions="2" RestrictEndDate="2015-04-01" id="part-IV-chapter-II" RestrictStartDate="2014-12-16" RestrictExtent="E+W+S">
<Number>Chapter II</Number>
<Title> Revaluation of accrued benefits (excluding guaranteed minimum pensions)</Title>
<P1group RestrictStartDate="2014-04-01">
<Title> Scope of Chapter II.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83" id="section-83">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-23c3201cb5e893b4ccca5d9a87e95886"/>
83
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1" id="section-83-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Chapter applies for the purpose of revaluing—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/a" id="section-83-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-1f7ba1be61a9da0071508d5a1366f77f-1635349526372" CommentaryRef="key-1f7ba1be61a9da0071508d5a1366f77f">relevant</Addition>
benefits payable to or in respect of a member of an occupational pension scheme where—
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/a/i" id="section-83-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>his pensionable service ends on or after 1st January 1986;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/a/ii" id="section-83-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
on the date on which his pensionable service ends (in this Chapter referred to as “
<Term id="term-the-termination-date">the termination date</Term>
”) he has accrued rights to benefit under the scheme;
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/a/iii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/a/iii" id="section-83-1-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
the period beginning with the day after the termination date and ending with the date on which he attains normal pension age (in this Chapter referred to as “
<Term id="term-the-pre-pension-period">the pre-pension period</Term>
”) is at least 365 days; and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/a/iv/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/a/iv" id="section-83-1-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>in the case of benefit payable to any other person in respect of the member, the member dies after attaining normal pension age; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/b" id="section-83-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-1f7ba1be61a9da0071508d5a1366f77f-1635349583458" CommentaryRef="key-1f7ba1be61a9da0071508d5a1366f77f">relevant</Addition>
benefits payable to or in respect of a member of a personal pension scheme—
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/b/i" id="section-83-1-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in respect of whom contributions to the scheme have ceased to be paid; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1/b/ii" id="section-83-1-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>who has accrued rights to benefit under the scheme.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1A" id="section-83-1A">
<Pnumber>
<Addition ChangeId="key-df32a3530d58d0ea15fd6cb20a33fe61-1635349613224" CommentaryRef="key-df32a3530d58d0ea15fd6cb20a33fe61">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-df32a3530d58d0ea15fd6cb20a33fe61-1635349613224" CommentaryRef="key-df32a3530d58d0ea15fd6cb20a33fe61">The following are relevant benefits for the purposes of subsection (1)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1A/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1A/a" id="section-83-1A-a">
<Pnumber>
<Addition ChangeId="key-df32a3530d58d0ea15fd6cb20a33fe61-1635349613224" CommentaryRef="key-df32a3530d58d0ea15fd6cb20a33fe61">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-df32a3530d58d0ea15fd6cb20a33fe61-1635349613224" CommentaryRef="key-df32a3530d58d0ea15fd6cb20a33fe61">any benefits payable otherwise than by virtue of rights which are attributable (directly or indirectly) to a pension credit, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1A/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1A/b" id="section-83-1A-b">
<Pnumber>
<Addition ChangeId="key-df32a3530d58d0ea15fd6cb20a33fe61-1635349613224" CommentaryRef="key-df32a3530d58d0ea15fd6cb20a33fe61">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-df32a3530d58d0ea15fd6cb20a33fe61-1635349613224" CommentaryRef="key-df32a3530d58d0ea15fd6cb20a33fe61">in the case of a salary related occupational pension scheme, any benefits payable by virtue of such rights, to the extent that the rights involve the member being credited by the scheme with notional pensionable service.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1B/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1B" id="section-83-1B">
<Pnumber>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">The reference in subsection (1)(a)(iii) to normal pension age is to be read, in relation to a person who is an active or deferred member of a scheme under section 1 or 31(7) of the Public Service Pensions Act 2013, as—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1B/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1B/a" id="section-83-1B-a">
<Pnumber>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">the member's normal pension age within the meaning of that Act, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/1B/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1B/b" id="section-83-1B-b">
<Pnumber>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">the member's deferred pension age within the meaning of that Act, if that is later.</Addition>
</Text>
</P3para>
</P3>
</P2para>
<P2para>
<Text>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">In this subsection “active member” and “</Addition>
<Term>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">deferred member</Addition>
</Term>
<Addition ChangeId="key-350e4b21a4730a06eb46a6583edb9853-1666792339916" CommentaryRef="key-350e4b21a4730a06eb46a6583edb9853">”, in relation to such a scheme, have the meanings given by section 124(1) of the Pensions Act 1995.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/2" id="section-83-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In calculating 365 days for the purpose of subsection (1)(a)(iii), any day which is 29th February shall be disregarded.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/3" id="section-83-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In subsection (1)(b)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/3/a" id="section-83-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the reference to a personal pension scheme does not include a scheme which is comprised in an annuity contract made before 4th January 1988; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/3/b" id="section-83-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the reference to contributions includes any minimum contributions.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/4" id="section-83-4">
<Pnumber>
<Addition ChangeId="key-930ebb4518e44917f74357d4f272e3a2-1635349647110" CommentaryRef="key-930ebb4518e44917f74357d4f272e3a2">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-930ebb4518e44917f74357d4f272e3a2-1635349647110" CommentaryRef="key-930ebb4518e44917f74357d4f272e3a2">For the purposes of this section, an occupational pension scheme is salary related if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/4/a" id="section-83-4-a">
<Pnumber>
<Addition ChangeId="key-930ebb4518e44917f74357d4f272e3a2-1635349647110" CommentaryRef="key-930ebb4518e44917f74357d4f272e3a2">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-930ebb4518e44917f74357d4f272e3a2-1635349647110" CommentaryRef="key-930ebb4518e44917f74357d4f272e3a2">it is not a money purchase scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/83/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/4/b" id="section-83-4-b">
<Pnumber>
<Addition ChangeId="key-930ebb4518e44917f74357d4f272e3a2-1635349647110" CommentaryRef="key-930ebb4518e44917f74357d4f272e3a2">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-930ebb4518e44917f74357d4f272e3a2-1635349647110" CommentaryRef="key-930ebb4518e44917f74357d4f272e3a2">it does not fall within a prescribed class.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2021-02-11" RestrictStartDate="2014-12-16" RestrictExtent="E+W+S">
<Title> Basis of revaluation.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84" id="section-84">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-23c3201cb5e893b4ccca5d9a87e95886"/>
84
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/1" id="section-84-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-1cbe8b02865ce71a99085246d60368cc-1666797700179" CommentaryRef="key-1cbe8b02865ce71a99085246d60368cc">Subject to subsections (2) to (3B)</Substitution>
, in the case of such benefits as are mentioned in section 83(1)(a), any pension or other retirement benefit payable under the scheme in question to the member and any pension or other benefit payable under it to any other person in respect of him, is to be revalued by the final salary method.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/2" id="section-84-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/2/a" id="section-84-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any such benefit is an average salary benefit or flat rate benefit; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/2/b" id="section-84-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue the benefit by the average salary method or, as the case may be, the flat rate method,</Text>
</P3para>
</P3>
<Text>then the benefit shall be revalued using that method.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3" RestrictEndDate="2022-08-01" id="section-84-3" RestrictExtent="E+W+S">
<Pnumber>3</Pnumber>
<P2para>
<Text>If any benefit such as is mentioned in paragraph (a) of section 83(1) is a money purchase benefit, and in the case of such benefit as is mentioned in paragraph (b) of that section, the benefit shall be revalued using the money purchase method.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3A" id="section-84-3A">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">If—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3A/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3A/a" id="section-84-3A-a">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">any such benefit as is mentioned in section 83(1)(a) is a cash balance benefit in respect of which the available sum is not calculated by reference to final salary;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3A/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3A/b" id="section-84-3A-b">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">the benefit is attributable to periods of pensionable service falling on or after the day on which section 29 of the Pensions Act 2011 (definition of money purchase benefits) comes into force; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3A/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3A/c" id="section-84-3A-c">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">it appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue the benefit by the cash balance method,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">then the benefit shall be revalued using that method.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3B/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3B" id="section-84-3B">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">3B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">Where a cash balance benefit in respect of which the available sum is not calculated by reference to final salary—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3B/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3B/a" id="section-84-3B-a">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">is attributable to periods of pensionable service falling partly before and partly on or after the day on which section 29 of that Act comes into force; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/3B/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3B/b" id="section-84-3B-b">
<Pnumber>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">it appears to the trustees or managers of the scheme under which it is payable that it is appropriate to revalue so much of the benefit as is attributable to the member’s pensionable service falling on or after that day by the cash balance method,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-3f4d135235fd52ad5f4b0690656e48bf-1666797720239" CommentaryRef="key-3f4d135235fd52ad5f4b0690656e48bf">then so much of the benefit as is attributable to the member’s pensionable service falling on or after that day shall be revalued using that method.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/4" id="section-84-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-average-salary-benefit">average salary benefit</Term>
” means benefit the rate or amount of which is calculated by reference to the average salary of a member over the period of service on which the benefit is based;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-a2e1de34ed4cd396de1de293efb8ae4a-1666797748146" CommentaryRef="key-a2e1de34ed4cd396de1de293efb8ae4a">“cash balance benefit” has the meaning given by regulation 2 of the Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-a2e1de34ed4cd396de1de293efb8ae4a-1666797761353" CommentaryRef="key-a2e1de34ed4cd396de1de293efb8ae4a">“final salary”, in relation to a member to or in respect of whom benefits under a pension scheme are payable, means the member’s pensionable earnings, or highest, average or representative pensionable earnings, in a specified period ending at, or defined by reference to, the time when the member’s pensionable service in relation to that scheme ends;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-flat-rate-benefit">flat rate benefit</Term>
” means any benefit the rate or amount of which is calculated by reference solely to the member’s length of service;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-average-salary-method">average salary method</Term>
”,
<Addition ChangeId="key-661e39f646400a2f1287eef38e7d2c9a-1666797793798" CommentaryRef="key-661e39f646400a2f1287eef38e7d2c9a">“cash balance method”,</Addition>
<Term id="term-final-salary-method">final salary method</Term>
”, “
<Term id="term-flat-rate-method">flat rate method</Term>
” and “
<Term id="term-money-purchase-method">money purchase method</Term>
” have the meanings given in Schedule 3.
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-ae6d9ffceb61b5fe227bde398d5a13e2-1666797816981" CommentaryRef="key-ae6d9ffceb61b5fe227bde398d5a13e2">“pensionable earnings”, in relation to a member of a pension scheme, means earnings by reference to which benefits under the scheme are calculated.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5" id="section-84-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The fact that a scheme provides for the amount of the pension or other benefit for a member or for any other person in respect of him to be increased during the pre-pension period—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5/a" id="section-84-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
by the percentages specified during that period under section 151(1) of the
<CommentaryRef Ref="c21360451"/>
Social Security Administration Act 1992 (directions specifying percentage increases for up-rating purposes);
<CommentaryRef Ref="key-2806127f78fed60ae1ef8714774cfa54"/>
...
<Addition ChangeId="key-0446b74f4913ab51adbfe55bb21bbbd6-1641999937500" CommentaryRef="key-0446b74f4913ab51adbfe55bb21bbbd6">or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/5/bn1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5/bn1" id="section-84-5-bn1">
<Pnumber>
<Addition ChangeId="key-0446b74f4913ab51adbfe55bb21bbbd6-1641999937500" CommentaryRef="key-0446b74f4913ab51adbfe55bb21bbbd6">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0446b74f4913ab51adbfe55bb21bbbd6-1641999937500" CommentaryRef="key-0446b74f4913ab51adbfe55bb21bbbd6">under any arrangement which </Addition>
<Addition ChangeId="key-0446b74f4913ab51adbfe55bb21bbbd6-1641999937500" CommentaryRef="key-0446b74f4913ab51adbfe55bb21bbbd6">
<Substitution ChangeId="key-89c3cc6a4b7bad556e939ba34abeb7e3-1665142265688" CommentaryRef="key-89c3cc6a4b7bad556e939ba34abeb7e3">, in the opinion of the Secretary of State, maintains the value of the pension or other benefit by reference to the rise in the general level of prices in Great Britain</Substitution>
</Addition>
<Addition ChangeId="key-0446b74f4913ab51adbfe55bb21bbbd6-1641999937500" CommentaryRef="key-0446b74f4913ab51adbfe55bb21bbbd6"> during that period,</Addition>
</Text>
</P3para>
</P3>
<Text>
does not in itself result in conflict with this section, if the increase falls to be determined by reference to an amount from which the guaranteed minimum for a member or a member’s
<Substitution ChangeId="key-b97ba56ed6e0a94b7c6e12f21cf0fbde-1661956593808" CommentaryRef="key-b97ba56ed6e0a94b7c6e12f21cf0fbde">widow, widower </Substitution>
<Substitution ChangeId="key-b97ba56ed6e0a94b7c6e12f21cf0fbde-1661956593808" CommentaryRef="key-b97ba56ed6e0a94b7c6e12f21cf0fbde">
<Addition ChangeId="key-9217d7f1f24f5144b0ec6984a4aa7c8b-1666788749135" CommentaryRef="key-02a3034b4f5b8fbe5da84debcf9080f0" Extent="E+W">, surviving same sex spouse</Addition>
</Substitution>
<Substitution ChangeId="key-b97ba56ed6e0a94b7c6e12f21cf0fbde-1661956593808" CommentaryRef="key-b97ba56ed6e0a94b7c6e12f21cf0fbde"> or surviving civil partner</Substitution>
has not been deducted.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/84/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/6" id="section-84-6">
<Pnumber>
<CommentaryRef Ref="key-c5ecf896a08b1bae316a00ad27c20670"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
<P1group RestrictStartDate="2005-12-30">
<Title> Revaluation not to apply to substituted benefit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/85/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/85" id="section-85">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-23c3201cb5e893b4ccca5d9a87e95886"/>
85
</Pnumber>
<P1para>
<Text>
Nothing in this Chapter is to be construed as requiring the revaluation of any pension or other benefit provided by virtue of section 73(2)(b)
<Addition ChangeId="key-3e3b9266b8645dbb195e22190adfb1b3-1635349747707" CommentaryRef="key-3e3b9266b8645dbb195e22190adfb1b3">or 101D(2)(b)</Addition>
by way of complete substitute for another pension or benefit.
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Supplementary provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/86/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86" id="section-86">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-23c3201cb5e893b4ccca5d9a87e95886"/>
86
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/86/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86/1" id="section-86-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In making any calculation for the purposes of this Chapter in relation to any occupational pension scheme—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/86/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86/1/a" id="section-86-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any commutation, forfeiture or surrender of,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/86/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86/1/b" id="section-86-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any charge or lien on, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/86/1/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86/1/c" id="section-86-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any set-off against,</Text>
</P3para>
</P3>
<Text>the whole or part of a pension shall be disregarded.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/86/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/86/2" id="section-86-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The same money may not be treated as providing both the increase in benefit required by this Chapter and the benefit required by Chapter III.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/part/IV/chapter/III/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/III" NumberOfProvisions="6" RestrictEndDate="2015-03-11" id="part-IV-chapter-III" RestrictStartDate="2015-02-23" RestrictExtent="E+W+S">
<Number>
<CommentaryRef Ref="key-308c5467e3c2eaef2dd5242776f9f6bd"/>
Chapter III
</Number>
<Title> Protection of increases in guaranteed minimum pensions (“anti-franking”)</Title>
<P1group RestrictEndDate="2016-04-06" RestrictStartDate="2012-04-06" RestrictExtent="E+W+S">
<Title> General protection principle.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87" id="section-87">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
87
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1" RestrictEndDate="2016-04-06" id="section-87-1" RestrictStartDate="2012-04-06" RestrictExtent="E+W+S">
<Pnumber>1</Pnumber>
<P2para>
<Text>This subsection applies where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1/a" RestrictEndDate="2016-04-06" id="section-87-1-a" RestrictStartDate="2012-04-06" RestrictExtent="E+W+S">
<Pnumber>a</Pnumber>
<P3para>
<Text>there is an interval between—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/1/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1/a/i" id="section-87-1-a-i" RestrictStartDate="2012-04-06">
<Pnumber>i</Pnumber>
<P4para>
<Text>
the date on which an earner ceases to be in employment which is contracted-out by reference to an occupational pension scheme
<Addition ChangeId="key-b8d567b4ed906f4555e9373f95e879c5-1663757713673" CommentaryRef="key-b8d567b4ed906f4555e9373f95e879c5">that satisfies the requirements of section 9(2)</Addition>
(“the cessation date”); and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/1/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1/a/ii" id="section-87-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the date on which his guaranteed minimum pension under that scheme commences (“the commencement of payment date”);</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1/b" id="section-87-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the relevant sum exceeds his guaranteed minimum on the day after the cessation date; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/1/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1/c" id="section-87-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>on the commencement of payment date or at any time after it his guaranteed minimum pension under the scheme exceeds the amount of his guaranteed minimum under it on the day after the cessation date.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2" id="section-87-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This subsection applies where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2/a" id="section-87-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>there is an interval between the earner’s cessation date and whichever of the following is the earlier—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2/a/i" id="section-87-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the date of his death; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2/a/ii" id="section-87-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>his commencement of payment date;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2/b" id="section-87-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the relevant sum exceeds one half of the earner’s guaranteed minimum on the day after the cessation date; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/2/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2/c" id="section-87-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
at any time when a pension under the occupational pension scheme is required to be paid to the earner’s
<Substitution ChangeId="key-6bbd04dc221f7fef8d9796c80d27ce9e-1661957062364" CommentaryRef="key-6bbd04dc221f7fef8d9796c80d27ce9e">widow, widower or surviving civil partner, the widow's, widower’s or surviving civil partner’s (as the case may be)</Substitution>
guaranteed minimum pension under the scheme exceeds one half of the earner’s guaranteed minimum on the day after the cessation date.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/3" id="section-87-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Where subsection (1) or (2) applies, the weekly rate of the pension payable to the member at any time when that pension is required to be paid or, as the case may be, payable to the
<Substitution ChangeId="key-2e45e5375b89a564ac959150b82ddc33-1661957093494" CommentaryRef="key-2e45e5375b89a564ac959150b82ddc33">widow, widower or surviving civil partner</Substitution>
at any such time as is mentioned in subsection (2)(c) shall be an amount not less—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/3/a" id="section-87-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in a case where by virtue of section 73(2)(b) a pension is provided by way of complete substitute for short service benefit or, as the case may be, for
<Substitution ChangeId="key-58128170b8969e8e428487cbd8bbf4bd-1661957125745" CommentaryRef="key-58128170b8969e8e428487cbd8bbf4bd">widow's, widower’s or surviving civil partner's</Substitution>
pension, than the weekly rate of that pension; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/3/b" id="section-87-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in any other case, than the relevant aggregate.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/4" id="section-87-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In subsection (3) “
<Term id="term-the-relevant-aggregate">the relevant aggregate</Term>
” means the aggregate of the following—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/4/a" id="section-87-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the relevant sum;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/4/b" id="section-87-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the excess mentioned in subsection (1)(c) or, as the case may be, subsection (2)(c);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/4/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/4/c" id="section-87-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any amount which is an appropriate addition at the time in question; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/4/d/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/4/d" id="section-87-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
where the scheme provides that part of the earner’s or, as the case may be, the
<Substitution ChangeId="key-1ff8bb18c77a2b9a56e9dd04e5269788-1661957142385" CommentaryRef="key-1ff8bb18c77a2b9a56e9dd04e5269788">widow's, widower’s or surviving civil partner's</Substitution>
pension shall accrue after the cessation date by reason of the earner’s employment after that date, the later earnings addition.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/5" id="section-87-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>To the extent that amounts attributable to transfer credits have accrued by reason of any transfer before 1st January 1985, they are to be disregarded for the purposes of subsections (1)(c), (2)(c) and (4)(b).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/6" id="section-87-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Nothing in this section shall be construed as entitling an earner who has not reached normal pension age to any portion of a pension under a scheme to which he would not otherwise be entitled.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/7" id="section-87-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>This section does not apply to a pension to which a person is entitled in respect of employment if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/7/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/7/a" id="section-87-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the earner left the employment or left it for the last time before 1st January 1985; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/87/7/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/7/b" id="section-87-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the employment ceased, or ceased for the last time, to be contracted-out in relation to him before that date.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> The relevant sum.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88" id="section-88">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
88
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/1" id="section-88-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
For the purposes of this Chapter “
<Term id="term-the-relevant-sum">the relevant sum</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/1/a" id="section-88-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in a case where subsection (1) of section 87 applies—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/1/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/1/a/i" id="section-88-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>if the earner reaches normal pension age on or before the cessation date, an amount equal to the weekly rate of his pension on the day after the cessation date; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/1/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/1/a/ii" id="section-88-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>if he reaches normal pension age after the cessation date, an amount equal to the weekly rate of any short service benefit which has accrued to him on the cessation date or, where no such benefit has then accrued, any other benefit to which this sub-paragraph applies and which has then accrued to him; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/1/b" id="section-88-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in a case where subsection (2) of that section applies, an amount equal to the weekly rate at which, on the prescribed assumptions, a pension would have begun to be paid to the
<Substitution ChangeId="key-454582a71fa953250fe0f21229892cd4-1661957481450" CommentaryRef="key-454582a71fa953250fe0f21229892cd4">widow, widower or surviving civil partner</Substitution>
if that person had satisfied the conditions for entitlement to a pension which are specified in the scheme.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/2" id="section-88-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Paragraph (a) of subsection (1) has effect subject to subsection (5) and to sections 87(5) and 91(1), and paragraph (b) of subsection (1) has effect subject to section 87(5).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/3" id="section-88-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The benefit other than short service benefit to which subsection (1)(a)(ii) applies is benefit—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/3/a" id="section-88-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>which would have been provided as either the whole or part of the earner’s short service benefit; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/3/b" id="section-88-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>of which the earner’s short service benefit would have formed part,</Text>
</P3para>
</P3>
<Text>if section 71(1)(a) had effect with the substitution of a reference to the service which the earner had on the cessation date for the reference to 2 years’ qualifying service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/4" id="section-88-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Any such benefit is only to be included in the relevant sum to the extent that it does not exceed the amount which the scheme would have had to provide as short service benefit if section 71(1) had effect as mentioned in subsection (3).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/88/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/5" id="section-88-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If the payment of any part of the earner’s pension is postponed beyond the cessation date, the relevant sum is an amount equal to what would have been the weekly rate of his pension on the day after the cessation date if there had been no such postponement.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> The appropriate addition.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89" id="section-89">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
89
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/1" id="section-89-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
For the purposes of this Chapter “
<Term id="term-appropriate-addition">appropriate addition</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/1/a" id="section-89-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
where a scheme provides that part of an earner’s or, as the case may be, a
<Substitution ChangeId="key-0d0ccb02710e926a58fb0d5276a921ae-1661958895002" CommentaryRef="key-0d0ccb02710e926a58fb0d5276a921ae">widow's, widower’s or surviving civil partner's</Substitution>
pension shall accrue after the cessation date by reason of the earner’s employment after that date, an amount equal to the part which has so accrued; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/1/b" id="section-89-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
where a scheme provides that an earner’s or, as the case may be, a
<Substitution ChangeId="key-188e3917b8442f3200bcfa4edc73a0b7-1661958916082" CommentaryRef="key-188e3917b8442f3200bcfa4edc73a0b7">widow's, widower’s or surviving civil partner's</Substitution>
pension which has accrued before that date shall be enhanced after that date if payment of the earner’s pension is postponed, the amount by which the unguaranteed element of the pension has been enhanced by reason of the postponement.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/2" id="section-89-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of subsection (1)(b) the unguaranteed element of a pension is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/2/a" id="section-89-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of an earner’s pension, the excess of the pension on the day after the cessation date over the earner’s guaranteed minimum on that day; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/89/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/2/b" id="section-89-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in the case of the
<Substitution ChangeId="key-bd850ce4ac12aafcc3c3c79ee2f33483-1661958935913" CommentaryRef="key-bd850ce4ac12aafcc3c3c79ee2f33483">widow's, widower’s or surviving civil partner's</Substitution>
pension, the excess of that pension on that day over one half of the earner’s guaranteed minimum on that day.
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> The later earnings addition.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90" id="section-90">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
90
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/1" id="section-90-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
For the purposes of this Chapter “
<Term id="term-the-later-earnings-addition">the later earnings addition</Term>
” means the amount (if any) by which the assumed later unguaranteed element exceeds the unguaranteed element.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/2" id="section-90-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/2/a" id="section-90-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="term-the-unguaranteed-element">the unguaranteed element</Term>
” means the amount by which the relevant sum exceeds the earner’s guaranteed minimum on the day after his cessation date or, in the case of a
<Substitution ChangeId="key-ba7b2f334a17c805c1884f38f1ed3576-1661959078434" CommentaryRef="key-ba7b2f334a17c805c1884f38f1ed3576">widow's, widower’s or surviving civil partner's</Substitution>
pension, one half of that minimum; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/2/b" id="section-90-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Term id="term-the-assumed-later-unguaranteed-element">the assumed later unguaranteed element</Term>
” means the amount by which the relevant sum would exceed the earner’s guaranteed minimum (or, in the case of a
<Substitution ChangeId="key-2b068af9e7c253ab7ff7f3459b29c9af-1661959091964" CommentaryRef="key-2b068af9e7c253ab7ff7f3459b29c9af">widow's, widower’s or surviving civil partner's</Substitution>
pension, one half of that minimum) on the assumptions mentioned in subsection (3).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/3" id="section-90-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The assumptions mentioned in subsection (2) are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/3/a" id="section-90-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that the relevant sum were calculated on the basis that the weekly rate of the pension or benefit which determines that sum had been calculated by reference to the level of earnings by reference to which that rate would have been calculated if the earner’s cessation date had fallen on the earlier of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/3/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/3/a/i" id="section-90-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the earner’s commencement of payment date, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/3/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/3/a/ii" id="section-90-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the date on which the earner ceased to be in pensionable service under the scheme; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/90/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/3/b" id="section-90-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that the earner’s guaranteed minimum were such sum as bears the same proportion to the assumed later unguaranteed element as the guaranteed minimum mentioned in subsection (2)(a) bears to the unguaranteed element.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Special provision where employment continues after it ceases to be contracted-out by reference to scheme.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91" id="section-91">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
91
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/1" id="section-91-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/1/a" id="section-91-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an earner’s employment ceases to be contracted-out by reference to an occupational pension scheme but the scheme continues to apply to it; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/1/b" id="section-91-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an earner transfers from employment which is contracted-out by reference to an occupational pension scheme to employment to which the scheme applies but which is not contracted-out by reference to it,</Text>
</P3para>
</P3>
<Text>the amount of any short service or other benefit which has accrued to the earner shall be computed for the purposes of section 88(1)(a)(ii) as it would be computed if he had ceased on the cessation date to be in employment to which the scheme applies.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/2" id="section-91-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/2/a" id="section-91-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a benefit under a scheme is conditional on an earner attaining a particular age or having a particular length of service; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/2/b" id="section-91-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one of the events mentioned in subsection (1) occurs before he has fulfilled the condition; but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/91/2/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/91/2/c" id="section-91-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>he continues to be in employment to which the scheme applies until he has done so,</Text>
</P3para>
</P3>
<Text>the earner shall be treated for the purposes of the previous provisions of this Chapter as if that benefit had accrued to him.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Supplementary provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92" id="section-92">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
92
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/1" id="section-92-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In making any calculation for the purposes of this Chapter—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/1/a" id="section-92-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any commutation, forfeiture or surrender of,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/1/b" id="section-92-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any charge or lien on, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/1/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/1/c" id="section-92-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any set-off against,</Text>
</P3para>
</P3>
<Text>the whole or part of a pension shall be disregarded.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/2" id="section-92-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In calculating an earner’s guaranteed minimum for the purposes of this Chapter his earnings factor shall be taken to be that factor as increased, except as provided by subsection (3), by the last order under section 21 of the
<CommentaryRef Ref="c21360461"/>
Social Security Pensions Act 1975 or section 148 of the
<CommentaryRef Ref="c21360471"/>
Social Security Administration Act 1992 to come into force before the end of the tax year in which the cessation date falls.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/3" id="section-92-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
If an earner’s cessation date falls in the tax year in which he attains pensionable age, subsection (2) shall have effect in relation to him as if for the words from “tax year” onwards there were substituted the words
<InlineAmendment>“ final relevant year ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/4" id="section-92-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-final-relevant-year">final relevant year</Term>
” has the same meaning as in section 16.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/92/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/92/5" id="section-92-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Any reference in this Chapter to the weekly rate of a pension is to be construed, in relation to a pension payable otherwise than weekly, as a reference to the weekly sum which would be payable in respect of a pension of that amount payable weekly.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/part/IV/chapter/IV/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/IV" NumberOfProvisions="10" RestrictEndDate="2015-03-03" id="part-IV-chapter-IV" RestrictStartDate="2014-12-16" RestrictExtent="E+W+S">
<Number>
<CommentaryRef Ref="key-f90e1ce597747c9e96a0243196131f34"/>
Chapter IV
</Number>
<Title> Transfer values</Title>
<P1group RestrictEndDate="2015-03-03" RestrictStartDate="2008-11-26" RestrictExtent="E+W+S">
<Title> Scope of Chapter IV.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93" id="section-93">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-2804caf56b982cdce4bc7202bf1d99bb"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
93
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1" id="section-93-1" RestrictStartDate="1997-04-06">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Chapter applies—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1/a" id="section-93-1-a" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">to any member of an occupational pension scheme—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1/a/in1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1/a/in1" id="section-93-1-a-in1">
<Pnumber>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">whose pensionable service has terminated at least one year before normal pension age, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1/a/iin1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1/a/iin1" id="section-93-1-a-iin1">
<Pnumber>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">who on the date on which his pensionable service terminated had accrued rights to benefit under the scheme,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-d07164b089d5c8f3d3eb9d68be8c033d-1603187366057" CommentaryRef="key-d07164b089d5c8f3d3eb9d68be8c033d">except a member of a salary related occupational pension scheme whose pensionable service terminated before 1st January 1986 and in respect of whom prescribed requirements are satisfied</Addition>
; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1/b" id="section-93-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to any member of a personal pension scheme (other than a scheme which is comprised in an annuity contract made before 4th January 1988) who has accrued rights to benefit under the scheme.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1ZA/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1ZA" id="section-93-1ZA">
<Pnumber>
<Addition ChangeId="key-fd456ccf905c2fa36a02cdc1be36bc21-1635350599506" CommentaryRef="key-fd456ccf905c2fa36a02cdc1be36bc21">1ZA</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fd456ccf905c2fa36a02cdc1be36bc21-1635350599506" CommentaryRef="key-fd456ccf905c2fa36a02cdc1be36bc21">In subsection (1), references to accrued rights to benefit do not include rights which are attributable (directly or indirectly) to a pension credit.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1A" id="section-93-1A" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">For the purposes of this section and the following provisions of this Chapter, an occupational pension scheme is salary related if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1A/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1A/a" id="section-93-1A-a">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">the scheme is not a money purchase scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1A/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1A/b" id="section-93-1A-b">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">the scheme does not fall within a prescribed class.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1B/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B" id="section-93-1B" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">Regulations may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1B/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B/a" id="section-93-1B-a">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">provide for this Chapter not to apply in relation to a person of a prescribed description, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1B/aa/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B/aa" id="section-93-1B-aa">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">
<Addition ChangeId="key-62f3c644bbf9f98dfc1dae672cdbe530-1663773144649" CommentaryRef="key-62f3c644bbf9f98dfc1dae672cdbe530">aa</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">
<Addition ChangeId="key-62f3c644bbf9f98dfc1dae672cdbe530-1663773144649" CommentaryRef="key-62f3c644bbf9f98dfc1dae672cdbe530">provide for this Chapter not to apply in prescribed circumstances in relation to a member of a prescribed scheme or schemes of a prescribed description;</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1B/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B/b" id="section-93-1B-b">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">apply this Chapter with prescribed modifications to occupational pension schemes—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1B/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B/b/i" id="section-93-1B-b-i">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">which are not money purchase schemes, but</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/1B/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B/b/ii" id="section-93-1B-b-ii">
<Pnumber>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f3335aa810fa59dfd4666e686ce58780-1603187387860" CommentaryRef="key-f3335aa810fa59dfd4666e686ce58780">where some of the benefits that may be provided are money purchase benefits.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/2" id="section-93-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any reference to a member of an occupational pension scheme or a personal pension scheme in the following provisions of this Chapter is a reference to a member of such a scheme to whom this Chapter applies.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-03" RestrictStartDate="2014-07-24" RestrictExtent="E+W+S">
<Title>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">Salary related schemes: right to statement of entitlement</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A" id="section-93A">
<Pnumber>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">93A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93A/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A/1" id="section-93A-1" RestrictStartDate="2014-07-24">
<Pnumber>
<CommentaryRef Ref="M_C_a34ab0fc-6793-4c8e-97bb-35396eb30d1b"/>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">The trustees or managers of a salary related occupational pension scheme must, on the application of any member, provide the member with a written statement (in this Chapter referred to as a “statement of entitlement”) of the amount of the cash equivalent at the guarantee date of any benefits which have accrued to or in respect of him under the applicable rules.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93A/1A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A/1A" id="section-93A-1A" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">
<Addition ChangeId="key-dda3e1db8a96032ff345cb8a4e4dda10-1635350752451" CommentaryRef="key-dda3e1db8a96032ff345cb8a4e4dda10">1A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">
<Addition ChangeId="key-dda3e1db8a96032ff345cb8a4e4dda10-1635350752451" CommentaryRef="key-dda3e1db8a96032ff345cb8a4e4dda10">In subsection (1), the reference to benefits which have accrued does not include benefits which are attributable (directly or indirectly) to a pension credit.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93A/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A/2" id="section-93A-2" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">“the applicable rules” has the same meaning as in section 94;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">“the guarantee date” means the date by reference to which the value of the cash equivalent is calculated, and must be—</Addition>
</Text>
<OrderedList Decoration="parens" Type="alpha">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">within the prescribed period beginning with the date of the application, and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">within the prescribed period ending with the date on which the statement of entitlement is provided to the member.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93A/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A/3" id="section-93A-3" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">Regulations may make provision in relation to applications for a statement of entitlement, including, in particular, provision as to the period which must elapse after the making of such an application before a member may make a further such application.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/93A/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A/4" id="section-93A-4" RestrictStartDate="2014-07-24">
<Pnumber>
<CommentaryRef Ref="M_C_a34ab0fc-6793-4c8e-97bb-35396eb30d1b"/>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-4dcb6254960ee3eec13c238e9a379bd8-1602855674224" CommentaryRef="key-4dcb6254960ee3eec13c238e9a379bd8">If, in the case of any scheme, a statement of entitlement has not been provided under this section, section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) applies to any trustee or manager who has failed to take all such steps as are reasonable to secure compliance with this section.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-03" RestrictStartDate="2014-09-11" RestrictExtent="E+W+S">
<Title> Right to cash equivalent.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94" id="section-94">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
94
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1" id="section-94-1" RestrictStartDate="1997-04-06">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to the following provisions of this Chapter—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1/a" id="section-94-1-a" RestrictStartDate="1997-04-06">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a member of an occupational pension scheme
<Addition ChangeId="key-ce66feccc6c307930dbe6e699febafe5-1603187605401" CommentaryRef="key-ce66feccc6c307930dbe6e699febafe5">other than a salary related scheme</Addition>
acquires a right, when his pensionable service terminates
<Addition ChangeId="key-7fdcd75387a0ef3bb9c17f927bfc968f-1603187684234" CommentaryRef="key-7fdcd75387a0ef3bb9c17f927bfc968f">(whether before or after 1st January 1986)</Addition>
, to the cash equivalent at the relevant date of any benefits which have accrued to or in respect of him under the applicable rules; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/1/aa/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1/aa" id="section-94-1-aa" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-fc7c595913aa0d791157bba6b41f3dab-1603188188304" CommentaryRef="key-fc7c595913aa0d791157bba6b41f3dab">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fc7c595913aa0d791157bba6b41f3dab-1603188188304" CommentaryRef="key-fc7c595913aa0d791157bba6b41f3dab">a member of a salary related occupational pension scheme who has received a statement of entitlement and has made a relevant application within three months beginning with the guarantee date in respect of that statement acquires a right to his guaranteed cash equivalent</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1/b" id="section-94-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a member of a personal pension scheme acquires a right to the cash equivalent at the relevant date of any benefits which have accrued to or in respect of him under the rules of the scheme.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/1A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1A" id="section-94-1A" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-2316196952d64631ce5a7e711cbeb85b-1603188226085" CommentaryRef="key-2316196952d64631ce5a7e711cbeb85b">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-2316196952d64631ce5a7e711cbeb85b-1603188226085" CommentaryRef="key-2316196952d64631ce5a7e711cbeb85b">For the purposes of subsection (1)(aa), a person’s “guaranteed cash equivalent” is the amount stated in the statement of entitlement mentioned in that subsection.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/1B/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1B" id="section-94-1B">
<Pnumber>
<Addition ChangeId="key-1ff46e53bd597cdad206df85f8cf0532-1635350916499" CommentaryRef="key-1ff46e53bd597cdad206df85f8cf0532">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-1ff46e53bd597cdad206df85f8cf0532-1635350916499" CommentaryRef="key-1ff46e53bd597cdad206df85f8cf0532">In subsection (1), references to benefits which have accrued do not include benefits which are attributable (directly or indirectly) to a pension credit.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2" id="section-94-2" RestrictStartDate="1997-04-06">
<Pnumber>2</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-aa5cc3326feaceae5efe433644423b5b-1663335607823" CommentaryRef="key-aa5cc3326feaceae5efe433644423b5b"></Substitution>
<Term>
<Substitution ChangeId="key-aa5cc3326feaceae5efe433644423b5b-1663335607823" CommentaryRef="key-aa5cc3326feaceae5efe433644423b5b">the applicable rules</Substitution>
</Term>
<Substitution ChangeId="key-aa5cc3326feaceae5efe433644423b5b-1663335607823" CommentaryRef="key-aa5cc3326feaceae5efe433644423b5b">” means— </Substitution>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Substitution ChangeId="key-aa5cc3326feaceae5efe433644423b5b-1663335607823" CommentaryRef="key-aa5cc3326feaceae5efe433644423b5b">the rules of the scheme, except so far as overridden by a relevant legislative provision;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Substitution ChangeId="key-aa5cc3326feaceae5efe433644423b5b-1663335607823" CommentaryRef="key-aa5cc3326feaceae5efe433644423b5b">the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme; and</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>
<Substitution ChangeId="key-aa5cc3326feaceae5efe433644423b5b-1663335607823" CommentaryRef="key-aa5cc3326feaceae5efe433644423b5b">any provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with Chapter 1 of Part 4 of this Act;</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-c3cbbce311fb2c42e7fd38ddd78f54d6-1603188330599" CommentaryRef="key-c3cbbce311fb2c42e7fd38ddd78f54d6">“the guarantee date” has the same meaning as in section 93A(2)</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-relevant-date">the relevant date</Term>
” means, subject to regulations under section 98(4)—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>the date of the relevant application, or</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>in the case of an occupational pension scheme, if it is later, the termination date;</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-relevant-application">the relevant application</Term>
” means any application which the member has made under section 95 and not withdrawn.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A" id="section-94-2A">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">For the purposes of subsection (2)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a" id="section-94-2A-a">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225"></Addition>
<Term>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">relevant legislative provision</Addition>
</Term>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">” means any provision contained in any of the following provisions—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/i" id="section-94-2A-a-i">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">Schedule 5 to the Social Security Act 1989 (equal treatment for men and women);</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/ii" id="section-94-2A-a-ii">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">this Chapter or Chapters 2, 3 or 5 of this Part of this Act or regulations made under this Chapter or any of those Chapters;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/iii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/iii" id="section-94-2A-a-iii">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">Part 4A of this Act or regulations made under that Part;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/iv/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/iv" id="section-94-2A-a-iv">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">iv</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">section 110(1) of this Act;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/v/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/v" id="section-94-2A-a-v">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">v</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">Part 1 of the Pensions Act 1995 (occupational pensions) or subordinate legislation made or having effect as if made under that Part;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/vi/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/vi" id="section-94-2A-a-vi">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">vi</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">section 31 of the Welfare Reform and Pensions Act 1999 (pension debits: reduction of benefit);</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/vii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/vii" id="section-94-2A-a-vii">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">vii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">any provision mentioned in section 306(2) of the Pensions Act 2004;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/a/ix/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/ix" id="section-94-2A-a-ix">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">
<Addition ChangeId="key-30cb35bcfa448c8361766e2721fe6194-1666798913640" CommentaryRef="key-30cb35bcfa448c8361766e2721fe6194">ix</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">
<Addition ChangeId="key-30cb35bcfa448c8361766e2721fe6194-1666798913640" CommentaryRef="key-30cb35bcfa448c8361766e2721fe6194">regulations made under Schedule 18 to the Pensions Act 2014;</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b" id="section-94-2A-b">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">a relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/i" id="section-94-2A-b-i">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">paragraph 3 of Schedule 5 to the Social Security Act 1989;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/ii" id="section-94-2A-b-ii">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">section 129(1) of this Act;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/iii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/iii" id="section-94-2A-b-iii">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">section 117(1) of the Pensions Act 1995;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/iv/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/iv" id="section-94-2A-b-iv">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">iv</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">section 31(4) of the Welfare Reform and Pensions Act 1999;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/v/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/v" id="section-94-2A-b-v">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">v</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">section 306(1) of the Pensions Act 2004;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/2A/b/vii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/vii" id="section-94-2A-b-vii">
<Pnumber>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">
<Addition ChangeId="key-2fa411645cda1aff46890cf1ff00e9e7-1666798940455" CommentaryRef="key-2fa411645cda1aff46890cf1ff00e9e7">vii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-41e2d53ae106d7fe0ea90d7902186225-1663335682782" CommentaryRef="key-41e2d53ae106d7fe0ea90d7902186225">
<Addition ChangeId="key-2fa411645cda1aff46890cf1ff00e9e7-1666798940455" CommentaryRef="key-2fa411645cda1aff46890cf1ff00e9e7">regulations made under paragraph 6 of Schedule 18 to the Pensions Act 2014.</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/94/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/3" id="section-94-3" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-b0d4ead3315ac5de5998268d8a8b2624-1603189099022" CommentaryRef="key-b0d4ead3315ac5de5998268d8a8b2624">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b0d4ead3315ac5de5998268d8a8b2624-1603189099022" CommentaryRef="key-b0d4ead3315ac5de5998268d8a8b2624">Regulations may provide that, in prescribed circumstances, subsection (1)(aa) does not apply to members of salary related occupational pension schemes or applies to them with prescribed modifications.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-03" ConfersPower="true" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Ways of taking right to cash equivalent.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95" id="section-95">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
95
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/1" id="section-95-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
A member of an occupational pension scheme or a personal pension scheme who acquires a right to a cash equivalent under
<Substitution ChangeId="key-84d7595095232cc157674bea0b34d015-1618840522409" CommentaryRef="key-84d7595095232cc157674bea0b34d015">paragraph (a), (aa) or (b) of section 94(1)</Substitution>
may only take it by making an application in writing to the trustees or managers of the scheme requiring them to use the cash equivalent to which he has acquired a right in whichever of the ways specified in subsection (2) or, as the case may be, subsection (3) he chooses.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2" id="section-95-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In the case of a member of an occupational pension scheme, the ways referred to in subsection (1) are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/a" id="section-95-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for acquiring transfer credits allowed under the rules of another occupational pension scheme—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/a/i" id="section-95-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/a/ii" id="section-95-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>which satisfies prescribed requirements;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/b" id="section-95-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for acquiring rights allowed under the rules of a personal pension scheme—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/b/i" id="section-95-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/b/ii" id="section-95-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>which satisfies prescribed requirements;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/c" id="section-95-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
for purchasing from one or more
<Substitution ChangeId="key-c68ee27be00fa774e6538be499fc0301-1641297894744" CommentaryRef="key-c68ee27be00fa774e6538be499fc0301">insurers</Substitution>
such as are mentioned in section 19(4)(a), chosen by the member and willing to accept payment on account of the member from the trustees or managers, one or more annuities which satisfy prescribed requirements;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/2/d/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/d" id="section-95-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>for subscribing to other pension arrangements which satisfy prescribed requirements.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3" id="section-95-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In the case of a member of a personal pension scheme, the ways referred to in subsection (1) are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/a" id="section-95-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for acquiring transfer credits allowed under the rules of an occupational pension scheme—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/a/i" id="section-95-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/a/ii" id="section-95-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>which satisfies prescribed requirements;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/b" id="section-95-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for acquiring rights allowed under the rules of another personal pension scheme—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/b/i" id="section-95-3-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the trustees or managers of which are able and willing to accept payment in respect of the member’s accrued rights, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/b/ii" id="section-95-3-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>which satisfies prescribed requirements;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/3/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/3/c" id="section-95-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>for subscribing to other pension arrangements which satisfy prescribed requirements.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/4" id="section-95-4">
<Pnumber>
<CommentaryRef Ref="key-4b26ec7e0332818b1b9705864de910fe"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/5" id="section-95-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Except in such circumstances as may be prescribed—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/5/a" id="section-95-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>subsection (2) is to be construed as if paragraph (d) were omitted; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/5/b" id="section-95-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subsection (3) is to be construed as if paragraph (c) were omitted.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/6" id="section-95-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Without prejudice to the generality of subsections (2) and (3), the powers conferred by those subsections include power to provide that a scheme or pension arrangement or, in the case of subsection (2), an annuity must satisfy requirements of the Inland Revenue.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/7" id="section-95-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A member of an occupational pension scheme may only exercise the right conferred by this section on or before the last option date.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/8/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/8" id="section-95-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In subsection (7) “
<Term id="term-the-last-option-date">the last option date</Term>
” means, subject to regulations under section 98, the date which falls—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/8/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/8/a" id="section-95-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>one year before the date on which the member attains normal pension age; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/8/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/8/b" id="section-95-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>six months after the termination date,</Text>
</P3para>
</P3>
<Text>whichever is the later.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/95/9/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/9" id="section-95-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>An application to the trustees or managers of the scheme under subsection (1) is to be taken to have been made if it is delivered to them personally, or sent by post in a registered letter or by the recorded delivery service.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" RestrictStartDate="2012-04-06" RestrictExtent="E+W+S">
<Title> Further provisions concerning exercise of option under s. 95.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96" id="section-96">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
96
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/1" id="section-96-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A member may exercise the option conferred by subsection (1) of section 95 in different ways in relation to different portions of his cash equivalent, but a member who exercises that option must do so—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/1/a" id="section-96-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in relation to the whole of his cash equivalent; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/1/b" id="section-96-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if subsection (2) applies, in relation to the whole of the balance mentioned in subsection (3).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2" id="section-96-2" RestrictStartDate="2000-04-25">
<Pnumber>
<CommentaryRef Ref="key-cd8a764e57c1bfe2eadd4080099f18cc"/>
2
</Pnumber>
<P2para>
<Text>This subsection applies where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/a" id="section-96-2-a" RestrictStartDate="2000-04-25">
<Pnumber>a</Pnumber>
<P3para>
<Text>the trustees or managers—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/a/i" id="section-96-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>of an occupational pension scheme which is not a contracted-out scheme, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/a/ii" id="section-96-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
of a personal pension scheme
<CommentaryRef Ref="key-d8b282b716c6e681821a85267c2b8915"/>
... ,
<CommentaryRef Ref="key-07538e2e204a7a26ac4dba2fa4524179"/>
...
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2/a/iii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/a/iii" id="section-96-2-a-iii" RestrictStartDate="2000-04-25">
<Pnumber>
<CommentaryRef Ref="key-07538e2e204a7a26ac4dba2fa4524179"/>
iii
</Pnumber>
<P4para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P4para>
</P4>
<Text>
are able or willing to accept a transfer payment only in respect of a member’s rights other than his accrued rights to guaranteed minimum pensions,
<Addition ChangeId="key-e8f456921ee17b35d2debb5e11b72459-1618840739903" CommentaryRef="key-e8f456921ee17b35d2debb5e11b72459">his accrued rights so far as attributable to service in contracted-out employment on or after the principal appointed day</Addition>
<CommentaryRef Ref="key-ef698479d19d35b6fa11bb8bf78ca24a"/>
... ; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/b" id="section-96-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the member has not required the trustees or managers of the scheme from which he is being transferred to use the portion of his cash equivalent which represents those accrued
<CommentaryRef Ref="key-9f099e186e7a6783541bd90a5a292aa4"/>
... rights in any of the ways specified in subsection (2) or, as the case may be, subsection (3) of section 95.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/3" id="section-96-3" RestrictStartDate="1994-07-15">
<Pnumber>
<CommentaryRef Ref="key-cd8a764e57c1bfe2eadd4080099f18cc"/>
3
</Pnumber>
<P2para>
<Text>Where subsection (2) applies, this section and sections 94, 95 and 97 are to be construed as conferring on the member an option only in respect of the balance of the cash equivalent to which the member would otherwise be entitled, after deduction of an amount sufficient for the trustees or managers of the scheme from which he is being transferred to meet their liability—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/3/a" id="section-96-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in the case of a transfer from an occupational pension scheme, in respect of the member’s and the member’s
<Substitution ChangeId="key-47335e2c8fe8caf216ac5383d6d4f9d8-1661959819081" CommentaryRef="key-47335e2c8fe8caf216ac5383d6d4f9d8">widow's, widower’s or surviving civil partner’s (as the case may be)</Substitution>
<Substitution ChangeId="key-54f5494817e1a8a9fe6fa04a2c6cb499-1618840788685" CommentaryRef="key-54f5494817e1a8a9fe6fa04a2c6cb499">pensions, being guaranteed minimum pensions or pensions so far as attributable to service in contracted-out employment on or after the principal appointed day</Substitution>
<CommentaryRef Ref="key-5eda53648a1c0be597da0a199c12cd74"/>
...
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/3/b" id="section-96-3-b">
<Pnumber>
<CommentaryRef Ref="key-1db0e8d8ad949000e47971f15cdc54d6"/>
b
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/4" id="section-96-4">
<Pnumber>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">Where a member of an occupational pension scheme or a personal pension scheme—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/4/a" id="section-96-4-a">
<Pnumber>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">is entitled to give a notice under section 101F(1) to the trustees or managers of the scheme, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/96/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/4/b" id="section-96-4-b">
<Pnumber>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">would be entitled to do so, but for section 101G(1),</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-c159e5ca26ce3509b370c985db43152c-1635857329324" CommentaryRef="key-c159e5ca26ce3509b370c985db43152c">he may not, if the scheme so provides, make an application to them under section 95 unless he also gives them a notice under section 101F(1).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" ConfersPower="true" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Calculation of cash equivalents.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97" id="section-97">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
97
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/1" id="section-97-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Cash equivalents are to be calculated and verified in the prescribed manner.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2" id="section-97-2" RestrictStartDate="1997-04-06">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may provide—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/a" id="section-97-2-a" RestrictStartDate="1997-04-06">
<Pnumber>a</Pnumber>
<P3para>
<Text>
that in calculating cash equivalents
<Addition ChangeId="key-7150274fe8332f4dc15bfee65baf64d7-1603189894913" CommentaryRef="key-7150274fe8332f4dc15bfee65baf64d7">except guaranteed cash equivalents</Addition>
account shall be taken—
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/a/i" id="section-97-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>of any surrender, commutation or forfeiture of the whole or part of a member’s pension which occurs before the trustees or managers of the scheme of which he is a member do what is needed to comply with what he requires under section 95;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/a/ii" id="section-97-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in a case where subsection (2) of section 96 applies, of the need to deduct an appropriate amount to provide for the liabilities mentioned in subsection (3) of that section;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/aa/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/aa" id="section-97-2-aa">
<Pnumber>
<Substitution ChangeId="key-23c0905dbb26c873ec19be33a867368e-1635345125465" CommentaryRef="key-23c0905dbb26c873ec19be33a867368e">aa</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-23c0905dbb26c873ec19be33a867368e-1635345125465" CommentaryRef="key-23c0905dbb26c873ec19be33a867368e">for a cash equivalent, including a guaranteed cash equivalent, to be reduced so as to take account of the extent (if any) to which an entitlement has arisen under the scheme to the present payment of the whole or any part of—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/aa/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/aa/i" id="section-97-2-aa-i">
<Pnumber>
<Substitution ChangeId="key-23c0905dbb26c873ec19be33a867368e-1635345125465" CommentaryRef="key-23c0905dbb26c873ec19be33a867368e">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-23c0905dbb26c873ec19be33a867368e-1635345125465" CommentaryRef="key-23c0905dbb26c873ec19be33a867368e">any pension; or</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/aa/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/aa/ii" id="section-97-2-aa-ii">
<Pnumber>
<Substitution ChangeId="key-23c0905dbb26c873ec19be33a867368e-1635345125465" CommentaryRef="key-23c0905dbb26c873ec19be33a867368e">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-23c0905dbb26c873ec19be33a867368e-1635345125465" CommentaryRef="key-23c0905dbb26c873ec19be33a867368e">any benefit in lieu of pension; and</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/b" id="section-97-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that in prescribed circumstances a cash equivalent shall be increased or reduced.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3" id="section-97-3" RestrictStartDate="1997-04-06">
<Pnumber>3</Pnumber>
<P2para>
<Text>Without prejudice to the generality of subsection (2), the circumstances that may be specified by virtue of paragraph (b) of that subsection include—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3/a" id="section-97-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of an occupational pension scheme, the length of time which elapses between the termination of a member’s pensionable service and his exercise of the option conferred by this Chapter or regulations made under it;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3/b" id="section-97-3-b" RestrictStartDate="1997-04-06">
<Pnumber>b</Pnumber>
<P3para>
<Text>
failure by the trustees or managers of the scheme to do what is needed to carry out what a member of the scheme requires within 6 months of
<Addition ChangeId="key-3947445da91b40a73c911a27f7454a9c-1603189932335" CommentaryRef="key-3947445da91b40a73c911a27f7454a9c">the appropriate date</Addition>
; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3/c" id="section-97-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the state of the funding of the scheme.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3A" id="section-97-3A" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-66430b4e1158e4bf46024c104913e842-1603189962244" CommentaryRef="key-66430b4e1158e4bf46024c104913e842">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-66430b4e1158e4bf46024c104913e842-1603189962244" CommentaryRef="key-66430b4e1158e4bf46024c104913e842">For the purposes of subsection (3), the “appropriate date”—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3A/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3A/a" id="section-97-3A-a">
<Pnumber>
<Addition ChangeId="key-66430b4e1158e4bf46024c104913e842-1603189962244" CommentaryRef="key-66430b4e1158e4bf46024c104913e842">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-66430b4e1158e4bf46024c104913e842-1603189962244" CommentaryRef="key-66430b4e1158e4bf46024c104913e842">in the case of a salary related occupational pension scheme, is the guarantee date (within the meaning of section 93A), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/3A/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/3A/b" id="section-97-3A-b">
<Pnumber>
<Addition ChangeId="key-66430b4e1158e4bf46024c104913e842-1603189962244" CommentaryRef="key-66430b4e1158e4bf46024c104913e842">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-66430b4e1158e4bf46024c104913e842-1603189962244" CommentaryRef="key-66430b4e1158e4bf46024c104913e842">in any other case, is the date on which the trustees receive an application from the member under section 95.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/97/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/4" id="section-97-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations under subsection (2) may specify as the amount by which a cash equivalent is to be reduced such an amount that a member has no right to receive anything.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" ConfersPower="true" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Variation and loss of rights under s. 94.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98" id="section-98">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-4a0640c1f1a03c2d2bb721932cbb1878"/>
98
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/1" id="section-98-1" RestrictStartDate="1997-04-06">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Regulations may provide that a member of an occupational pension scheme
<Addition ChangeId="key-114bdf0e1e5b8e282bd69ec834082523-1603192173379" CommentaryRef="key-114bdf0e1e5b8e282bd69ec834082523">other than a salary related scheme</Addition>
who continues in employment to which the scheme applies after his pensionable service in that employment terminates—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/1/a" id="section-98-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>only acquires a right to the cash equivalent of such part of the benefits specified in section 94(1) as may be prescribed; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/1/b" id="section-98-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>acquires no right to a cash equivalent.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/1A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/1A" id="section-98-1A" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-2bf7d8a72095ef877cf7d8d290f5765c-1603192199582" CommentaryRef="key-2bf7d8a72095ef877cf7d8d290f5765c">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-2bf7d8a72095ef877cf7d8d290f5765c-1603192199582" CommentaryRef="key-2bf7d8a72095ef877cf7d8d290f5765c">Regulations may provide that a member of a salary related occupational pension scheme who continues in employment to which the scheme applies after his pensionable service in that employment terminates—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/1A/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/1A/a" id="section-98-1A-a">
<Pnumber>
<Addition ChangeId="key-2bf7d8a72095ef877cf7d8d290f5765c-1603192199582" CommentaryRef="key-2bf7d8a72095ef877cf7d8d290f5765c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-2bf7d8a72095ef877cf7d8d290f5765c-1603192199582" CommentaryRef="key-2bf7d8a72095ef877cf7d8d290f5765c">acquires a right to only part of his guaranteed cash equivalent, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/1A/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/1A/b" id="section-98-1A-b">
<Pnumber>
<Addition ChangeId="key-2bf7d8a72095ef877cf7d8d290f5765c-1603192199582" CommentaryRef="key-2bf7d8a72095ef877cf7d8d290f5765c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-2bf7d8a72095ef877cf7d8d290f5765c-1603192199582" CommentaryRef="key-2bf7d8a72095ef877cf7d8d290f5765c">acquires no right to his guaranteed cash equivalent.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/2" id="section-98-2" RestrictStartDate="1997-04-06">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Regulations may provide for the purposes of subsection (1)
<Addition ChangeId="key-e7b08524b3ab490e98cf853ecaf5e8cc-1603192227855" CommentaryRef="key-e7b08524b3ab490e98cf853ecaf5e8cc">or (1A)</Addition>
that in prescribed circumstances a number of employments (whether or not consecutive) shall be treated as a single employment.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/3" id="section-98-3" RestrictStartDate="1997-04-06">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/3/a" id="section-98-3-a" RestrictStartDate="1997-04-06">
<Pnumber>a</Pnumber>
<P3para>
<Text>
by virtue of regulations under subsection (1) or (2), a member of an occupational pension scheme
<Addition ChangeId="key-eca4b8ac39cc8e40e22398cc338a3ed0-1603192267761" CommentaryRef="key-eca4b8ac39cc8e40e22398cc338a3ed0">other than a salary related scheme</Addition>
does not, on the termination of his pensionable service in an employment to which a scheme applies, acquire a right at the relevant date to the cash equivalent of the whole or a part of the benefits specified in section 94(1);
<Addition ChangeId="key-e664ce5f366f69cc3535de0831cb02be-1603192870878" CommentaryRef="key-e664ce5f366f69cc3535de0831cb02be">or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/3/aa/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/3/aa" id="section-98-3-aa" RestrictStartDate="1997-04-06">
<Pnumber>
<Addition ChangeId="key-e664ce5f366f69cc3535de0831cb02be-1603192870878" CommentaryRef="key-e664ce5f366f69cc3535de0831cb02be">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e664ce5f366f69cc3535de0831cb02be-1603192870878" CommentaryRef="key-e664ce5f366f69cc3535de0831cb02be">by virtue of regulations under subsection (1A) or (2), a member of a salary related occupational pension scheme does not, on such a termination, acquire a right to the whole or any part of his guaranteed cash equivalent,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-e664ce5f366f69cc3535de0831cb02be-1603192870878" CommentaryRef="key-e664ce5f366f69cc3535de0831cb02be">and his employment terminates at least one year before normal pension age</Addition>
that right shall accrue to him on the date when that employment terminates and be valued accordingly.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/4" id="section-98-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In relation to any case to which regulations under subsection (3) apply, they may substitute—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/4/a" id="section-98-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a new definition of “the relevant date” for the definition in section 94(2); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/4/b" id="section-98-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a new definition of “the last option date” for the definition in section 95(8).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/5" id="section-98-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Where the whole or any part of the
<Addition ChangeId="key-7d8114e968403985cd2f17281c032347-1635862845186" CommentaryRef="key-7d8114e968403985cd2f17281c032347">relevant</Addition>
benefits payable to a member of a personal pension scheme under the scheme have become payable on or before the relevant date, the right which he acquires under section 94 is only to the cash equivalent of
<Substitution ChangeId="key-f65cc56a92dc8ffd5a050a0536819343-1635862879059" CommentaryRef="key-f65cc56a92dc8ffd5a050a0536819343">benefits</Substitution>
which have not become payable.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/6" id="section-98-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A member of an occupational pension scheme or a personal pension scheme loses the right to any cash equivalent under this Chapter if the scheme is wound up.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/7" id="section-98-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
A member of an occupational pension scheme also loses that right
<Addition ChangeId="key-7d1750a1f0e6d224cb1a3035fc0e5b8d-1639492217944" CommentaryRef="key-7d1750a1f0e6d224cb1a3035fc0e5b8d">if</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/7/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/7/a" id="section-98-7-a">
<Pnumber>
<CommentaryRef Ref="key-100f11e95f4f13a2aabf3e655e2fccb1"/>
a
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/7/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/7/b" id="section-98-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>he fails to exercise the option conferred by section 95 on or before the last option date (within the meaning of subsection (7) of that section).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/98/8/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/8" id="section-98-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In this section </Text>
<Text>
<Addition ChangeId="key-c81fa91660dce5ba7ae29737f2b2bb69-1635862946728" CommentaryRef="key-c81fa91660dce5ba7ae29737f2b2bb69"></Addition>
<Term>
<Addition ChangeId="key-c81fa91660dce5ba7ae29737f2b2bb69-1635862946728" CommentaryRef="key-c81fa91660dce5ba7ae29737f2b2bb69">relevant benefits</Addition>
</Term>
<Addition ChangeId="key-c81fa91660dce5ba7ae29737f2b2bb69-1635862946728" CommentaryRef="key-c81fa91660dce5ba7ae29737f2b2bb69">” means any benefits not attributable (directly or indirectly) to a pension credit; and</Addition>
</Text>
<Text>
<Term id="term-the-relevant-date">the relevant date</Term>
” has the same meaning as in section 94(2).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-03" RestrictStartDate="2014-12-16" RestrictExtent="E+W+S">
<Title> Trustees’ duties after exercise of option.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99" id="section-99">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-8ad08aad4a9463547e938d296fe32e62"/>
99
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/1" id="section-99-1" RestrictStartDate="2005-12-30">
<Pnumber>
<CommentaryRef Ref="key-2994624971cb3cad6d544c26fce31253"/>
1
</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/1/a" id="section-99-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a member has exercised the option conferred by section 95; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/1/b" id="section-99-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the trustees or managers of the scheme have done what is needed to carry out what the member requires,</Text>
</P3para>
</P3>
<Text>
the trustees or managers shall be discharged from any obligation to provide benefits to which the cash equivalent related except, in such cases as are mentioned in section 96(2), to the extent that an obligation to provide such guaranteed minimum pensions
<CommentaryRef Ref="key-7a0e20700d7b4e72d9e18e0f95c63674"/>
... continues to subsist.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/2" RestrictEndDate="2022-06-01" id="section-99-2" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to the following provisions of this section, if the trustees or managers of a scheme receive an application under section 95, they shall do what is needed to carry out what the member requires—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/2/a" RestrictEndDate="2022-08-01" id="section-99-2-a" RestrictStartDate="2005-04-06" RestrictExtent="E+W+S">
<Pnumber>
<CommentaryRef Ref="key-001ead5c7bf3fbbe40b06ed9d1a7524b"/>
<Substitution ChangeId="key-79e8a3300bc98576496f861c0769af33-1618842125625" CommentaryRef="key-79e8a3300bc98576496f861c0769af33">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-79e8a3300bc98576496f861c0769af33-1618842125625" CommentaryRef="key-79e8a3300bc98576496f861c0769af33">in the case of a member of a salary related occupational pension scheme, within 6 months of the guarantee date, or (if earlier) by the date on which the member attains normal pension age,</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/2/b" RestrictEndDate="2022-06-01" id="section-99-2-b" RestrictExtent="E+W+S">
<Pnumber>
<Substitution ChangeId="key-79e8a3300bc98576496f861c0769af33-1618842125625" CommentaryRef="key-79e8a3300bc98576496f861c0769af33">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-79e8a3300bc98576496f861c0769af33-1618842125625" CommentaryRef="key-79e8a3300bc98576496f861c0769af33">in the case of a member of any other occupational pension scheme, within 6 months of the date on which they receive the application, or (if earlier) by the date on which the member attains normal pension age, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/2/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/2/c" RestrictEndDate="2022-08-01" id="section-99-2-c" RestrictExtent="E+W+S">
<Pnumber>
<Substitution ChangeId="key-79e8a3300bc98576496f861c0769af33-1618842125625" CommentaryRef="key-79e8a3300bc98576496f861c0769af33">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-79e8a3300bc98576496f861c0769af33-1618842125625" CommentaryRef="key-79e8a3300bc98576496f861c0769af33">in the case of a member of a personal pension scheme, within 6 months of the date on which they receive the application.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/3" id="section-99-3" RestrictStartDate="2005-12-30">
<Pnumber>3</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/3/a" id="section-99-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>disciplinary proceedings or proceedings before a court have been begun against a member of an occupational pension scheme at any time before the expiry of the period of 12 months beginning with the termination date; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/3/b" id="section-99-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
it appears to the trustees or managers of the scheme that the proceedings may lead to the whole or part of the pension or benefit in lieu of a pension payable to the member or
<Addition ChangeId="key-a4140a2e6a2e49573aa8079cf7ee3305-1666788962142" CommentaryRef="key-1fc78ed6c6400dacbe3646af9661a266" Extent="E+W">his or her surviving spouse or civil partner</Addition>
being forfeited; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/3/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/3/c" id="section-99-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the date before which they would (apart from this subsection) be obliged under subsection (2) to carry out what the member requires is earlier than the end of the period of 3 months after the conclusion of the disciplinary or court proceedings (including any proceedings on appeal),</Text>
</P3para>
</P3>
<Text>then, subject to the following provisions of this section, they must instead do so before the end of that period of 3 months.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/3A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/3A" id="section-99-3A" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-423a5e3f2d27d7d913cf5b4e0a213071-1618842181639" CommentaryRef="key-423a5e3f2d27d7d913cf5b4e0a213071">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-423a5e3f2d27d7d913cf5b4e0a213071-1618842181639" CommentaryRef="key-423a5e3f2d27d7d913cf5b4e0a213071">In this section, “guarantee date” has the same meaning as in section 93A.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/4" id="section-99-4" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193234968" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193234968" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">The Regulatory Authority may, in prescribed circumstances, </Addition>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193234968" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">
<Addition ChangeId="key-ff9cf807ecf3aebd4273d4176d132dd0-1663335864456" CommentaryRef="key-ff9cf807ecf3aebd4273d4176d132dd0">by direction</Addition>
</Addition>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193234968" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac"> grant an extension of the period within which the trustees or managers of the scheme are obliged to do what is needed to carry out what a member of the scheme requires.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/4A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/4A" id="section-99-4A" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193125850" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193125850" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">Regulations may make provision </Addition>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193125850" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">
<Substitution ChangeId="key-65eaecd325ed97f95540ce0a06a2658b-1663335909799" CommentaryRef="key-65eaecd325ed97f95540ce0a06a2658b">requiring applications for extensions under subsection (4) to meet prescribed requirements</Substitution>
</Addition>
<Addition ChangeId="key-de5a116a9a1041cd1dcac192ae927eac-1603193125850" CommentaryRef="key-de5a116a9a1041cd1dcac192ae927eac">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/6" id="section-99-6">
<Pnumber>
<CommentaryRef Ref="key-ede20704417935c9ed9553cf870a7fa5"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/7" id="section-99-7" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">Where the trustees or managers of an occupational pension scheme have not done what is needed to carry out what a member of the scheme requires within six months of the date mentioned in paragraph (a) or (b) of subsection (2)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/7/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/7/a" id="section-99-7-a" RestrictStartDate="2005-12-30">
<Pnumber>
<CommentaryRef Ref="key-8ad08aad4a9463547e938d296fe32e62"/>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">they must, except in prescribed cases, notify the Regulatory Authority of that fact within the prescribed period, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/7/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/7/b" id="section-99-7-b" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that it was so done.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/99/8/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/8" id="section-99-8" RestrictStartDate="2005-12-30">
<Pnumber>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fabafefde1918ed38e53b30da277f692-1603193303286" CommentaryRef="key-fabafefde1918ed38e53b30da277f692">Regulations may provide that in prescribed circumstances subsection (7) shall not apply in relation to an occupational pension scheme.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" RestrictStartDate="2005-12-30" RestrictExtent="E+W+S">
<Title> Withdrawal of applications.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/100/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100" id="section-100">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-9002b40dec578a47233578937f747291"/>
100
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/100/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/1" id="section-100-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Subject to
<Substitution ChangeId="key-b08d954ce98a9544918d61a035f165dd-1638288419784" CommentaryRef="key-b08d954ce98a9544918d61a035f165dd">subsections (2) and (2A)</Substitution>
, a member of a scheme may withdraw an application under section 95 by giving the trustees or managers of the scheme notice in writing that he no longer wishes them to do what is needed to carry out what he previously required.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/100/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/2" id="section-100-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Such a notice shall be of no effect if it is given to the trustees or managers at a time when, in order to comply with what the member previously required, they have already entered into an agreement with a third party to use the whole or part of the member’s cash equivalent in a way specified in subsection (2) or, as the case may be, subsection (3) of section 95.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/100/2A/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/2A" id="section-100-2A">
<Pnumber>
<Addition ChangeId="key-b224819819ea197a347e812664953af5-1638288439652" CommentaryRef="key-b224819819ea197a347e812664953af5">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b224819819ea197a347e812664953af5-1638288439652" CommentaryRef="key-b224819819ea197a347e812664953af5">If the making of the application depended on the giving of a notice under section 101F(1), the application may only be withdrawn if the notice is also withdrawn.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/100/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/3" id="section-100-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A member who withdraws an application may make another.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/100/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/4" id="section-100-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A notice to the trustees or managers of a scheme under this section is to be taken to have been given if it is delivered to them personally, or sent by post in a registered letter or by recorded delivery service.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-12-30">
<Title> Supplementary provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101" id="section-101">
<Pnumber>
<CommentaryRef Ref="key-36c0be76be1b6fd5cec0810cc40b7b90"/>
<CommentaryRef Ref="key-1f19857441bb987e97e6abe0638ea432"/>
<CommentaryRef Ref="key-2255bee8b6b87693b25e9bd517537301"/>
101
</Pnumber>
<P1para>
<Text>In making any calculation for the purposes of this Chapter—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101/a" id="section-101-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any charge or lien on, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101/b" id="section-101-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any set-off against,</Text>
</P3para>
</P3>
<Text>the whole or part of a pension shall be disregarded.</Text>
</P1para>
</P1>
</P1group>
</Chapter>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/part/IV/chapter/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/5" NumberOfProvisions="9" RestrictEndDate="2015-04-01" id="part-IV-chapter-5" RestrictStartDate="2014-09-11" RestrictExtent="E+W+S">
<Number>
<CommentaryRef Ref="key-3d42481d66d729ea83e19fccf481391b"/>
<CommentaryRef Ref="key-16a5071ad1846ddb3c53a532d81cf053"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Chapter 5</Addition>
</Number>
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Early leavers: cash transfer sums and contribution refunds</Addition>
</Title>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2006-01-01" RestrictExtent="E+W+S">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Scope of Chapter 5</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA" id="section-101AA">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/1" RestrictEndDate="2015-04-01" id="section-101AA-1" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This Chapter applies to any member of an occupational pension scheme to which Chapter 1 applies (see section 69(3)) if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/1/a" RestrictEndDate="2015-04-01" id="section-101AA-1-a" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">his pensionable service terminates before he attains normal pension age, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/1/b" RestrictEndDate="2015-04-01" id="section-101AA-1-b" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">on the date on which his pensionable service terminates—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/1/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/1/b/i" id="section-101AA-1-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the three month condition is satisfied, but</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/1/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/1/b/ii" id="section-101AA-1-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">he does not have relevant accrued rights to benefit under the scheme.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/2" RestrictEndDate="2015-04-01" id="section-101AA-2" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">For the purposes of subsection (1), the three month condition is that the period of the member’s pensionable service under the scheme, taken together with—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/2/a" id="section-101AA-2-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any previous period of his pensionable service under the scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/2/b" id="section-101AA-2-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any period throughout which he was employed in linked qualifying service under another scheme,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">amounts to at least three months.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/3" id="section-101AA-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">A period counts for the purposes of paragraph (a) or (b) of subsection (2) only so far as it counts towards qualification for long service benefit within the meaning of Chapter 1.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/4" id="section-101AA-4">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">For the purposes of subsection (1), “</Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">relevant accrued rights to benefit under the scheme</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">”, in relation to a member of a scheme, means rights which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/4/a" id="section-101AA-4-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">have accrued to or in respect of him under the scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/4/b" id="section-101AA-4-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">entitle him to the relevant benefits which would have accrued to or in respect of him under the applicable rules if paragraphs (a) and (b) of section 71(1) (and the word “and” immediately preceding them) did not have effect.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AA/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AA/5" id="section-101AA-5">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">References in the following provisions of this Chapter to a member, in relation to an occupational pension scheme, are to a member of the scheme to whom this Chapter applies.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2006-01-01" RestrictExtent="E+W+S">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Right to cash transfer sum and contribution refund</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB" id="section-101AB">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AB</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/1" RestrictEndDate="2015-04-01" id="section-101AB-1" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">On the termination of his pensionable service, a member of an occupational pension scheme acquires a right to whichever one he elects of the following options—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/1/a" id="section-101AB-1-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a cash transfer sum;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/1/b" id="section-101AB-1-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a contribution refund.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/2" id="section-101AB-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Subsection (1) is subject to the following provisions of this Chapter.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/3" RestrictEndDate="2015-04-01" id="section-101AB-3" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">In this Chapter “</Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">cash transfer sum</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means, in relation to a member of an occupational pension scheme, the cash equivalent, at the date on which his pensionable service terminates, of the benefits mentioned in section 101AA(4)(b).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/4" id="section-101AB-4">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">In this Chapter, “</Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">contribution refund</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means, in relation to a member of an occupational pension scheme, a sum representing the aggregate of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/4/a" id="section-101AB-4-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the member’s employee contributions to the scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/4/b" id="section-101AB-4-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">where transfer credits have been allowed to the member under the scheme by virtue of a payment (“</Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the transfer payment</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">”) made by the trustees or managers of another occupational pension scheme, the member’s employee contributions to that other scheme, so far as they—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/4/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/4/b/i" id="section-101AB-4-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">relate to the transfer payment, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/4/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/4/b/ii" id="section-101AB-4-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">do not, in aggregate, exceed the amount of the transfer payment.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/5" id="section-101AB-5">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">In subsection (4), “</Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">employee contributions</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means, in relation to a member of an occupational pension scheme, contributions made to the scheme by or on behalf of the member on his own account, but does not include—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/5/a" id="section-101AB-5-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a transfer payment by virtue of which transfer credits have been allowed to the member under the scheme, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AB/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AB/5/b" id="section-101AB-5-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any pension credit or amount paid to the scheme which is attributable (directly or indirectly) to a pension credit.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2006-01-01" RestrictExtent="E+W+S">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Notification of right to cash transfer sum or contribution refund</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC" id="section-101AC">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AC</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/1" RestrictEndDate="2015-04-01" id="section-101AC-1" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This section applies where the pensionable service of a member of an occupational pension scheme has terminated.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/2" RestrictEndDate="2015-04-01" id="section-101AC-2" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The trustees or managers of the scheme must—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/2/a" RestrictEndDate="2015-04-01" id="section-101AC-2-a" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">within a reasonable period after the termination give the member a statement in writing containing information adequate to explain—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/2/a/i" id="section-101AC-2-a-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the nature of the right acquired by him under section 101AB, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/2/a/ii" id="section-101AC-2-a-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">how he may exercise the right,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">and such other information as may be prescribed, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/2/b" id="section-101AC-2-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">afford the member a reasonable period after giving him that statement within which to exercise the right.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/3" id="section-101AC-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The statement given under subsection (2)(a) must specify, in particular—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/3/a" id="section-101AC-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">in relation to the cash transfer sum to which the member acquires a right under section 101AB, its amount and the permitted ways in which the member can use it,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/3/b" id="section-101AC-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the amount of the contribution refund to which the member so acquires a right, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/3/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/3/c" id="section-101AC-3-c">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the last day on which the member may, disregarding section 101AI(2), exercise the right (“the reply date”).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/4" id="section-101AC-4">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Information which may be prescribed under subsection (2)(a) includes, in particular—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/4/a" id="section-101AC-4-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">information about any tax liability in respect of, or deduction required or permitted to be made from, the cash transfer sum or contribution refund, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/4/b" id="section-101AC-4-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">information about the effect on other rights of the member (whether under the applicable rules or otherwise) of exercising the right.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/5" id="section-101AC-5">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The trustees or managers may notify the member that, if he does not exercise the right mentioned in subsection (2)(a)(i) on or before the reply date, the trustees or managers will be entitled to pay the contribution refund to him.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AC/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AC/6" id="section-101AC-6">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Where the trustees or managers of the scheme fail to comply with subsection (2), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2006-01-01">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Exercise of right under section 101AB</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD" id="section-101AD">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AD</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/1" id="section-101AD-1">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This section applies where a member of an occupational pension scheme acquires a right under section 101AB.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/2" id="section-101AD-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The member may exercise the right by giving a notice in writing to that effect to the trustees or managers stating—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/2/a" id="section-101AD-2-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">which of the options under section 101AB(1) he elects, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/2/b" id="section-101AD-2-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">if he elects for the cash transfer sum, the permitted way in which he requires that sum to be used.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/3" id="section-101AD-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The notice under subsection (2) must be given on or before—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/3/a" id="section-101AD-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the reply date, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AD/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AD/3/b" id="section-101AD-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">such later date as the trustees or managers may allow in his case under section 101AI(2).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2006-01-01">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Permitted ways of using cash transfer sum</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE" id="section-101AE">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AE</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/1" id="section-101AE-1">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This section applies in relation to a cash transfer sum to which a member of an occupational pension scheme acquires a right under section 101AB.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2" id="section-101AE-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The ways in which the cash transfer sum may be used are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/a" id="section-101AE-2-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for acquiring transfer credits allowed under the rules of another occupational pension scheme—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/a/i" id="section-101AE-2-a-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">whose trustees or managers are able and willing to accept the cash transfer sum, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/a/ii" id="section-101AE-2-a-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">which satisfies prescribed requirements,</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/b" id="section-101AE-2-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for acquiring rights allowed under the rules of a personal pension scheme—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/b/i" id="section-101AE-2-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">whose trustees or managers are able and willing to accept the cash transfer sum, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/b/ii" id="section-101AE-2-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">which satisfies prescribed requirements,</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/c" id="section-101AE-2-c">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for purchasing one or more appropriate annuities,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/2/d/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/2/d" id="section-101AE-2-d">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">in such circumstances as may be prescribed, for subscribing to other pension arrangements which satisfy prescribed requirements.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/3" id="section-101AE-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">For the purposes of subsection (2), “</Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">appropriate annuity</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means an annuity which satisfies prescribed requirements and is purchased from an insurer who—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/3/a" id="section-101AE-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">falls within section 19(4)(a),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/3/b" id="section-101AE-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">is chosen by the member, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AE/3/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AE/3/c" id="section-101AE-3-c">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">is willing to accept payment on account of the member from the trustees or managers of the scheme.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2006-01-01">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Calculation of cash transfer sum and contribution refund</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF" id="section-101AF">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AF</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/1" id="section-101AF-1">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Cash transfer sums are to be calculated and verified in the prescribed manner.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/2" id="section-101AF-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Any calculation of a contribution refund must conform with such requirements as may be prescribed.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/3" id="section-101AF-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Regulations may provide—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/3/a" id="section-101AF-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for amounts to be deducted in respect of administrative costs in calculating cash transfer sums;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/3/b" id="section-101AF-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for a cash transfer sum or contribution refund to be increased or reduced in prescribed circumstances.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/4" id="section-101AF-4">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The circumstances that may be prescribed under subsection (3)(b) include in particular—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/4/a" id="section-101AF-4-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a failure by the trustees or managers of the scheme to comply with section 101AG(2) or (4) in relation to the cash transfer sum or contribution refund, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/4/b" id="section-101AF-4-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the state of funding of the scheme.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/5" id="section-101AF-5">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Regulations under subsection (3)(b) may provide—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/5/a" id="section-101AF-5-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for a cash transfer sum to be reduced so that the member has no right to have any amount paid by way of cash transfer sum in respect of him;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AF/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AF/5/b" id="section-101AF-5-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">for a contribution refund to be reduced so that the member has no right to receive any amount by way of contribution refund under this Chapter.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2006-01-01">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Duties of trustees or managers following exercise of right</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG" id="section-101AG">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AG</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/1" id="section-101AG-1">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This section applies where a member of an occupational pension scheme has exercised a right under section 101AB in accordance with section 101AD.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/2" id="section-101AG-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Where the member has elected for the cash transfer sum, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to carry out the requirement specified in the member’s notice under section 101AD(2)(b).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/3" id="section-101AG-3">
<Pnumber>
<CommentaryRef Ref="key-5dd0b054911a71657d2ed2ca07ff4a89"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">When the trustees or managers have done what is needed to carry out that requirement, they are discharged from any obligation—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/3/a" id="section-101AG-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/3/b" id="section-101AG-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">to make any other payment by way of refund to or in respect of the member of, or in respect of—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/3/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/3/b/i" id="section-101AG-3-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the contributions, or any payment, mentioned in section 101AB(4), or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/3/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/3/b/ii" id="section-101AG-3-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit).</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/4" id="section-101AG-4">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Where the member has elected for the contribution refund, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to secure that the amount of the contribution refund is paid to the member or as he directs.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/5" id="section-101AG-5">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">When the trustees or managers have done what is needed to secure the payment of the contribution refund as mentioned in subsection (4)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/5/a" id="section-101AG-5-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">they are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/5/b" id="section-101AG-5-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">if they are required under the applicable rules, or determine in accordance with those rules, to make any payment (“the refund payment”) by way of refund to or in respect of the member of, or in respect of—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/5/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/5/b/i" id="section-101AG-5-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the contributions, or any payment, mentioned in section 101AB(4), or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/5/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/5/b/ii" id="section-101AG-5-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the amount of the contribution refund may be set off against the refund payment.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AG/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/6" id="section-101AG-6">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Where the trustees or managers fail to comply with subsection (2) or (4), section 10 of the Pensions Act 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2006-01-01">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Powers of trustees or managers where right not exercised</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH" id="section-101AH">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AH</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/1" id="section-101AH-1">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This section applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/1/a" id="section-101AH-1-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a member of an occupational pension scheme does not exercise a right acquired by him under section 101AB on or before the reply date or such later date as the trustees or managers of the scheme allow in his case under section 101AI(2), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/1/b" id="section-101AH-1-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the trustees or managers of the scheme have notified the member as mentioned in section 101AC(5).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/2" id="section-101AH-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">The trustees or managers may within a reasonable period beginning with—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/2/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/2/a" id="section-101AH-2-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the reply date, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/2/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/2/b" id="section-101AH-2-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">if a later date has been allowed as mentioned in subsection (1), that later date,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">pay the contribution refund to the member.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/3" id="section-101AH-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">When the trustees or managers have paid the contribution refund to the member—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/3/a" id="section-101AH-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">they are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/3/b" id="section-101AH-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">if they are required under the applicable rules, or determine in accordance with those rules, to make any payment (“the refund payment”) by way of refund to or in respect of the member of, or in respect of—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/3/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/3/b/i" id="section-101AH-3-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the contributions, or any payment, mentioned in section 101AB(4), or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AH/3/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AH/3/b/ii" id="section-101AH-3-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the amount of the contribution refund may be set off against the refund payment.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="2014-09-11" RestrictExtent="E+W+S">
<Title>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Rights under section 101AB: further provisions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI" id="section-101AI">
<Pnumber PuncAfter="">
<CommentaryRef Ref="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4"/>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">101AI</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/1/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/1" id="section-101AI-1">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">A member of an occupational pension scheme loses any right acquired by him under section 101AB—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/1/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/1/a" id="section-101AI-1-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">if the scheme is wound up, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/1/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/1/b" id="section-101AI-1-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">subject to subsection (2), if he fails to exercise the right on or before the reply date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/2/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/2" id="section-101AI-2">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">If the member has failed to exercise any such right on or before the reply date, the trustees or managers of the scheme may allow him to exercise it on or before such later date as they may determine on the application of the member.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/3/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/3" id="section-101AI-3">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Where the trustees or managers determine a later date under subsection (2)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/3/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/3/a" id="section-101AI-3-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">they must give a notice in writing to that effect to the member, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/3/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/3/b" id="section-101AI-3-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">subsection (1)(b) applies in relation to the member as if the reference to the reply date were a reference to the later date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/4/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/4" id="section-101AI-4">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">For the purposes of subsection (3) and sections 101AC(2) and 101AD(2), a document or notice may be given to a person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/4/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/4/a" id="section-101AI-4-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">by delivering it to him,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/4/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/4/b" id="section-101AI-4-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">by leaving it at his proper address, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/4/c/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/4/c" id="section-101AI-4-c">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">by sending it by post to him at that address.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/5/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/5" id="section-101AI-5">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">For the purposes of subsection (4), and section 7 of the Interpretation Act 1978 (service of documents by post) in its application to that subsection, the proper address of a person is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/5/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/5/a" id="section-101AI-5-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">in the case of a body corporate, the address of the registered or principal office of the body, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/5/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/5/b" id="section-101AI-5-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">in any other case, the last known address of the person.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/6/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/6" id="section-101AI-6">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">This Chapter is subject to any provision made by or under section 61 (deduction of contributions equivalent premium from refund of scheme contributions)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/6/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/6/a" id="section-101AI-6-a">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">permitting any amount to be deducted from any payment of a contribution refund, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/6/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/6/b" id="section-101AI-6-b">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">requiring the payment of a contribution refund to be delayed.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/7/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/7" RestrictEndDate="2015-04-01" id="section-101AI-7" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">In this Chapter, except where the context otherwise requires, the following expressions have the following meanings—</Addition>
</Text>
</P2para>
</P2>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc"></Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the applicable rules</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means—</Addition>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the rules of the scheme, except so far as overridden by a relevant legislative provision,</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme, and</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with the requirements of Chapter 1 of this Part;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc"></Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">member</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” has the meaning given in section 101AA(5);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc"></Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">permitted way</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">”, in relation to a cash transfer sum, means any of the ways specified in section 101AE(2) in which the sum may be used;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc"></Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">relevant benefits</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means benefits which are not attributable (directly or indirectly) to a pension credit;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc"></Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">reply date</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">”, in relation to a member whose pensionable service has terminated, has the meaning given in section 101AC(3)(c).</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8" RestrictEndDate="2022-08-01" id="section-101AI-8" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">For the purposes of subsection (7)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a" RestrictEndDate="2022-08-01" id="section-101AI-8-a" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc"></Addition>
<Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">relevant legislative provision</Addition>
</Term>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">” means any provision contained in any of the following provisions—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/i" id="section-101AI-8-a-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Schedule 5 to the Social Security Act 1989 (equal treatment for men and women);</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/ii" id="section-101AI-8-a-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">this Chapter or Chapter 2, 3 or 4 of this Part of this Act or regulations made under this Chapter or any of those Chapters;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/iii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/iii" id="section-101AI-8-a-iii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Part 4A of this Act or regulations made under that Part;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/iv/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/iv" id="section-101AI-8-a-iv">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">iv</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">section 110(1) of this Act;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/v/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/v" id="section-101AI-8-a-v">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">v</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">Part 1 of the Pensions Act 1995 (occupational pensions) or subordinate legislation made or having effect as if made under that Part;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/vi/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/vi" id="section-101AI-8-a-vi">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">vi</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">section 31 of the Welfare Reform and Pensions Act 1999 (pension debits: reduction of benefit);</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/vii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/vii" id="section-101AI-8-a-vii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">vii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">any provision mentioned in section 306(2) of the Pensions Act 2004;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/a/ix/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/ix" id="section-101AI-8-a-ix">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">
<Addition ChangeId="M_F_445c5b7e-1349-4791-b7a3-bf33b126524f-1666799444052" CommentaryRef="M_F_445c5b7e-1349-4791-b7a3-bf33b126524f">ix</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">
<Addition ChangeId="M_F_445c5b7e-1349-4791-b7a3-bf33b126524f-1666799444052" CommentaryRef="M_F_445c5b7e-1349-4791-b7a3-bf33b126524f">regulations made under Schedule 18 to the Pensions Act 2014;</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b" RestrictEndDate="2022-08-01" id="section-101AI-8-b" RestrictExtent="E+W+S">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">a relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/i/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/i" id="section-101AI-8-b-i">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">paragraph 3 of Schedule 5 to the Social Security Act 1989;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/ii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/ii" id="section-101AI-8-b-ii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">section 129(1) of this Act;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/iii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/iii" id="section-101AI-8-b-iii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">section 117(1) of the Pensions Act 1995;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/iv/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/iv" id="section-101AI-8-b-iv">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">iv</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">section 31(4) of the Welfare Reform and Pensions Act 1999;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/v/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/v" id="section-101AI-8-b-v">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">v</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">section 306(1) of the Pensions Act 2004;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/48/section/101AI/8/b/vii/2015-02-23" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/vii" id="section-101AI-8-b-vii">
<Pnumber>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">
<Addition ChangeId="M_F_7f6e1ed2-0eaa-417f-d934-63c0b889f59b-1666799479037" CommentaryRef="M_F_7f6e1ed2-0eaa-417f-d934-63c0b889f59b">vii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b063b3d5698e4f1bb3a9673363c83ccc-1662207101926" CommentaryRef="key-b063b3d5698e4f1bb3a9673363c83ccc">
<Addition ChangeId="M_F_7f6e1ed2-0eaa-417f-d934-63c0b889f59b-1666799479037" CommentaryRef="M_F_7f6e1ed2-0eaa-417f-d934-63c0b889f59b">regulations made under paragraph 6 of Schedule 18 to the Pensions Act 2014.</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c21360451" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/5" id="c00037" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="5">1992 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c21360461" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/60" id="c00038" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="60">1975 c. 60</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c21360471" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/5" id="c00039" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="5">1992 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-36c0be76be1b6fd5cec0810cc40b7b90" Type="I">
<Para>
<Text>
Ss. 1-187 in force at 7.2.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/86" id="cxd5wr0p3-00008" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="86" Title="The Pension Schemes Act 1993 (Commencement No. 1) Order 1994">S.I. 1994/86</Citation>
,
<CitationSubRef CitationRef="cxd5wr0p3-00008" id="cxd5wr0p3-00009" URI="http://www.legislation.gov.uk/id/uksi/1994/86/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f90e1ce597747c9e96a0243196131f34" Type="C">
<Para>
<Text>
Pt. IV Ch. IV applied (31.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1432" id="cxd9cqos3-00007" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1432" Title="The Railway Pensions (Protection and Designation of Schemes) Order 1994">The Railway Pensions (Protection and Designation of Schemes) Order 1994 (S.I. 1994/1432)</Citation>
,
<CitationSubRef CitationRef="cxd9cqos3-00007" id="cxd9cqos3-00008" URI="http://www.legislation.gov.uk/id/uksi/1994/1432/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cxd9cqos3-00007" id="cxd9cqos3-00009" URI="http://www.legislation.gov.uk/id/uksi/1994/1432/article/6/4" SectionRef="article-6-4" Operative="true">6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cd8a764e57c1bfe2eadd4080099f18cc" Type="C">
<Para>
<Text>
S. 96(2)(3) applied (15.7.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1662" id="cxd9ix693-00011" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1662" Title="The European Parliamentary (United Kingdom Representatives) Pensions (Consolidation and Amendment) Order 1994">The European Parliamentary (United Kingdom Representatives) Pensions (Consolidation and Amendment) Order 1994 (S.I. 1994/1662)</Citation>
,
<CitationSubRef CitationRef="cxd9ix693-00011" id="cxd9ix693-00012" URI="http://www.legislation.gov.uk/id/uksi/1994/1662/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cxd9ix693-00011" id="cxd9ix693-00013" URI="http://www.legislation.gov.uk/id/uksi/1994/1662/article/19/3" SectionRef="article-19-3" Operative="true">19(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d07164b089d5c8f3d3eb9d68be8c033d" Type="F">
<Para>
<Text>
S. 93(1)(a) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc113829867439" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/152/2" Operative="true" SectionRef="section-152-2">ss. 152(2)</CitationSubRef>
,
<CitationSubRef id="cc188913273772" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc179499870740" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc163397386163" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc143816323896" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc160594879581" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f3335aa810fa59dfd4666e686ce58780" Type="F">
<Para>
<Text>
S. 93(1A)(1B) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc118696228586" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/152/3" Operative="true" SectionRef="section-152-3">ss. 152(3)</CitationSubRef>
,
<CitationSubRef id="cc189493834538" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc133509304965" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc137806220287" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc112824008348" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc176781198501" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4dcb6254960ee3eec13c238e9a379bd8" Type="F">
<Para>
<Text>
S. 93A inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc147674364944" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/153" Operative="true" SectionRef="section-153">ss. 153</CitationSubRef>
,
<CitationSubRef id="cc126985589190" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc116687356734" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc140782198466" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc141147541583" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc154844480979" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ce66feccc6c307930dbe6e699febafe5" Type="F">
<Para>
<Text>
Words in s. 94(1)(a) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc192399512582" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/154/1/a" Operative="true" SectionRef="section-154-1-a">ss. 154(1)(a)</CitationSubRef>
,
<CitationSubRef id="cc172768759518" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc177480853502" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc137964300695" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc186674251164" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc155946977768" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7fdcd75387a0ef3bb9c17f927bfc968f" Type="F">
<Para>
<Text>
Word in s. 94(1)(a) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d43e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc166398526895" CitationRef="d43e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/154/1/b" Operative="true" SectionRef="section-154-1-b">ss. 154(1)(b)</CitationSubRef>
,
<CitationSubRef id="cc168200907808" CitationRef="d43e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d43e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc134486571226" CitationRef="d43e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc115700527070" CitationRef="d43e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d43e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc124458798788" CitationRef="d43e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc149533996427" CitationRef="d43e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fc7c595913aa0d791157bba6b41f3dab" Type="F">
<Para>
<Text>
S. 94(1)(aa) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc197246522888" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/154/2" Operative="true" SectionRef="section-154-2">ss. 154(2)</CitationSubRef>
,
<CitationSubRef id="cc113490827120" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc114075362765" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc186117870470" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc193020252239" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc186834076922" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2316196952d64631ce5a7e711cbeb85b" Type="F">
<Para>
<Text>
S. 94(1A) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc181168880984" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/154/3" Operative="true" SectionRef="section-154-3">ss. 154(3)</CitationSubRef>
,
<CitationSubRef id="cc116818167655" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc161096272331" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc120095727892" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc132421950306" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc115877823609" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c3cbbce311fb2c42e7fd38ddd78f54d6" Type="F">
<Para>
<Text>
Words in s. 94(2) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d43e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc106944715905" CitationRef="d43e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/154/4" Operative="true" SectionRef="section-154-4">ss. 154(4)</CitationSubRef>
,
<CitationSubRef id="cc148158807555" CitationRef="d43e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d43e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc137994456968" CitationRef="d43e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc116829164579" CitationRef="d43e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d43e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc157087313035" CitationRef="d43e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc174738129152" CitationRef="d43e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0d4ead3315ac5de5998268d8a8b2624" Type="F">
<Para>
<Text>
S. 94(3) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d43e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc118645050936" CitationRef="d43e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/154/5" Operative="true" SectionRef="section-154-5">ss. 154(5)</CitationSubRef>
,
<CitationSubRef id="cc103328325762" CitationRef="d43e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">180(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d43e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc166012935111" CitationRef="d43e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc122863034075" CitationRef="d43e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d43e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc108822956244" CitationRef="d43e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc167835959172" CitationRef="d43e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7150274fe8332f4dc15bfee65baf64d7" Type="F">
<Para>
<Text>
Words in s. 97(2)(a) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc190126004054" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc173737676140" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/4/a" Operative="true" SectionRef="schedule-6-paragraph-4-a">Sch. 6 para. 4(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc142551169212" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc138954517878" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc112406415630" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc160355476940" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3947445da91b40a73c911a27f7454a9c" Type="F">
<Para>
<Text>
Words in s. 97(3)(b) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc139605814902" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc165724848108" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/4/b" Operative="true" SectionRef="schedule-6-paragraph-4-b">Sch. 6 para. 4(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc118345545794" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc119587652463" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc181257081209" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc182699826862" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-66430b4e1158e4bf46024c104913e842" Type="F">
<Para>
<Text>
S. 97(3A) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc185743206347" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc174233106121" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/4/c" Operative="true" SectionRef="schedule-6-paragraph-4-c">Sch. 6 para. 4(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc115569037532" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc169534840054" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc106974535567" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc127570457250" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-114bdf0e1e5b8e282bd69ec834082523" Type="F">
<Para>
<Text>
Words in s. 98(1) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc147357888649" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc111190846047" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/5/a" Operative="true" SectionRef="schedule-6-paragraph-5-a">Sch. 6 para. 5(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc110332127050" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc136703317650" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc174942105339" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc143010354027" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2bf7d8a72095ef877cf7d8d290f5765c" Type="F">
<Para>
<Text>
S. 98(1A) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc135644320949" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc153589583533" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/5/b" Operative="true" SectionRef="schedule-6-paragraph-5-b">Sch. 6 para. 5(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc112689963303" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc112174017590" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc131218354959" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc167940634189" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e7b08524b3ab490e98cf853ecaf5e8cc" Type="F">
<Para>
<Text>
Words in s. 98(2) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc101392234502" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc128806607387" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/5/c" Operative="true" SectionRef="schedule-6-paragraph-5-c">Sch. 6 para. 5(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc162485487994" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc198938849387" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc179113200602" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc115638539964" CitationRef="d9e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eca4b8ac39cc8e40e22398cc338a3ed0" Type="F">
<Para>
<Text>
Words in s. 98(3)(a) inserted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d46e5" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc105926549788" CitationRef="d46e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc156186207432" CitationRef="d46e5" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/5/d/i" Operative="true" SectionRef="schedule-6-paragraph-5-d-i">Sch. 6 para. 5(d)(i)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d46e14" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc125792474246" CitationRef="d46e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc143584545572" CitationRef="d46e14" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d46e24" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc156402626458" CitationRef="d46e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc103759938704" CitationRef="d46e24" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e664ce5f366f69cc3535de0831cb02be" Type="F">
<Para>
<Text>
S. 98(3)(aa) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc172182557284" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc193713723074" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/5/d/ii" Operative="true" SectionRef="schedule-6-paragraph-5-d-ii">Sch. 6 para. 5(d)(ii)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc173442959436" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc165010501276" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" Operative="true" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc167796874823" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc168913507704" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-de5a116a9a1041cd1dcac192ae927eac" Type="F">
<Para>
<Text>
S. 99(4)(4A) substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc144927971156" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc107011688266" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/6/c" Operative="true" SectionRef="schedule-6-paragraph-6-c">Sch. 6 para. 6(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc166071696424" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc182081870256" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc115486404505" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc191039400820" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
(with
<CitationSubRef id="cc108876256627" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/5" SectionRef="article-5">art. 5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-fabafefde1918ed38e53b30da277f692" Type="F">
<Para>
<Text>
S. 99(7)(8) added (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc122923884804" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc129309794568" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/6/e" Operative="true" SectionRef="schedule-6-paragraph-6-e">Sch. 6 para. 6(e)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/778" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="778">S.I. 1996/778</Citation>
,
<CitationSubRef id="cc160920833060" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/article/2/5/a" SectionRef="article-2-5-a">art. 2(5)(a)</CitationSubRef>
,
<CitationSubRef id="cc167091020794" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/1996/778/schedule/part/V" SectionRef="schedule-part-V">Sch. Pt. V</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc128113416597" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc119704274081" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
(with
<CitationSubRef id="cc133126010591" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/5" SectionRef="article-5">art. 5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-69fb12af6fb858de2fd1f8c35a58b818" Type="F">
<Para>
<Text>
Ss. 77-80 repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef id="cc172481499586" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef id="cc186846639621" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/3/paragraph/24" SectionRef="schedule-3-paragraph-24">Sch. 3 para. 24</CitationSubRef>
,
<CitationSubRef id="cc114996625564" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/I" Operative="true" SectionRef="schedule-7-part-I">Sch. 7 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="d9e16" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef id="cc161063005459" CitationRef="d9e16" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="cc170860668866" CitationRef="d9e16" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
(with
<CitationSubRef id="cc174686226083" CitationRef="d9e16" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/8" SectionRef="article-8">art. 8</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2806127f78fed60ae1ef8714774cfa54" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5aywp4r4-00005" SectionRef="section-84-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5/b">s. 84(5)</CitationSubRef>
repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c5aywp4r4-00006" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef CitationRef="c5aywp4r4-00006" id="c5aywp4r4-00007" SectionRef="section-180-1" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c5aywp4r4-00006" id="c5aywp4r4-00008" SectionRef="schedule-5-paragraph-62" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/62">Sch. 5 para. 62</CitationSubRef>
,
<CitationSubRef CitationRef="c5aywp4r4-00006" id="c5aywp4r4-00009" SectionRef="schedule-7-part-III" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/7/part/III" Operative="true">Sch. 7 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="c5aywp4r4-00010" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef CitationRef="c5aywp4r4-00010" id="c5aywp4r4-00011" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5aywp4r4-00010" id="c5aywp4r4-00012" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-84d7595095232cc157674bea0b34d015" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5az0p334-00006" SectionRef="section-95-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/1">s. 95(1)</CitationSubRef>
substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c5az0p334-00007" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef CitationRef="c5az0p334-00007" id="c5az0p334-00008" SectionRef="section-180-1" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1">s. 180(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c5az0p334-00007" id="c5az0p334-00009" SectionRef="schedule-6-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/3" Operative="true">Sch. 6 para. 3</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="c5az0p334-00010" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef CitationRef="c5az0p334-00010" id="c5az0p334-00011" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5az0p334-00010" id="c5az0p334-00012" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e8f456921ee17b35d2debb5e11b72459" Type="F">
<Para>
<Text>
Words in s. 96(2)(a) inserted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c5az5rn04-00019" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef CitationRef="c5az5rn04-00019" id="c5az5rn04-00020" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c5az5rn04-00019" id="c5az5rn04-00021" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/63/a" SectionRef="schedule-5-paragraph-63-a" Operative="true">Sch. 5 para. 63(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="c5az5rn04-00022" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef CitationRef="c5az5rn04-00022" id="c5az5rn04-00023" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5az5rn04-00022" id="c5az5rn04-00024" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-54f5494817e1a8a9fe6fa04a2c6cb499" Type="F">
<Para>
<Text>
Words in s. 96(3)(a) substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c5az5rn04-00007" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef CitationRef="c5az5rn04-00007" id="c5az5rn04-00008" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c5az5rn04-00007" id="c5az5rn04-00009" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/5/paragraph/63/b" SectionRef="schedule-5-paragraph-63-b" Operative="true">Sch. 5 para. 63(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="c5az5rn04-00010" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef CitationRef="c5az5rn04-00010" id="c5az5rn04-00011" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5az5rn04-00010" id="c5az5rn04-00012" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-79e8a3300bc98576496f861c0769af33" Type="F">
<Para>
<Text>
S. 99(2)(a)-(c) substituted for s. 99(2)(a) (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c5azgjlj4-00070" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef CitationRef="c5azgjlj4-00070" id="c5azgjlj4-00071" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c5azgjlj4-00070" id="c5azgjlj4-00072" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/6/a" SectionRef="schedule-6-paragraph-6-a" Operative="true">Sch. 6 para. 6(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="c5azgjlj4-00073" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef CitationRef="c5azgjlj4-00073" id="c5azgjlj4-00074" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5azgjlj4-00073" id="c5azgjlj4-00075" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-423a5e3f2d27d7d913cf5b4e0a213071" Type="F">
<Para>
<Text>
S. 99(3A) inserted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c5azgjlj4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="26" Title="Pensions Act 1995">Pensions Act 1995 (c. 26)</Citation>
,
<CitationSubRef CitationRef="c5azgjlj4-00007" id="c5azgjlj4-00008" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/section/180/1" SectionRef="section-180-1">s. 180(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c5azgjlj4-00007" id="c5azgjlj4-00009" URI="http://www.legislation.gov.uk/id/ukpga/1995/26/schedule/6/paragraph/6/b" SectionRef="schedule-6-paragraph-6-b" Operative="true">Sch. 6 para. 6(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/664" id="c5azgjlj4-00010" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="664">S.I. 1997/664</Citation>
,
<CitationSubRef CitationRef="c5azgjlj4-00010" id="c5azgjlj4-00011" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5azgjlj4-00010" id="c5azgjlj4-00012" URI="http://www.legislation.gov.uk/id/uksi/1997/664/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="c5azgjlj4-00010" id="c5azgjlj4-00013" URI="http://www.legislation.gov.uk/id/uksi/1997/664/article/5" SectionRef="article-5">art. 5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-1f19857441bb987e97e6abe0638ea432" Type="C">
<Para>
<Text>
Ss. 93-101 modified (1.4.1998) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/366" id="c5qo2e2z4-00007" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="366" Title="The Local Government Pension Scheme (Scotland) Regulations 1998">The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366)</Citation>
,
<CitationSubRef CitationRef="c5qo2e2z4-00007" id="c5qo2e2z4-00008" URI="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c5qo2e2z4-00007" id="c5qo2e2z4-00009" URI="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/116" UpTo="http://www.legislation.gov.uk/id/uksi/1998/366/regulation/118" StartSectionRef="regulation-116" EndSectionRef="regulation-118" Operative="true">116-118</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a4b2f7db020c4c86f3babceb046af55f" Type="F">
<Para>
<Text>
Words in s. 73(2)(a)(ii) repealed (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccorr6h14-00032" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccorr6h14-00032" id="ccorr6h14-00033" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a" SectionRef="section-89-5-a">s. 89(5)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="ccorr6h14-00032" id="ccorr6h14-00034" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/3/2/a" SectionRef="schedule-2-paragraph-3-2-a">Sch. 2 para. 3(2)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="ccorr6h14-00032" id="ccorr6h14-00035" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/13/part/I" SectionRef="schedule-13-part-I" Operative="true">Sch. 13 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccorr6h14-00036" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccorr6h14-00036" id="ccorr6h14-00037" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/b" SectionRef="article-2-2-b">art. 2(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="ccorr6h14-00036" id="ccorr6h14-00038" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-07538e2e204a7a26ac4dba2fa4524179" Type="F">
<Para>
<Text>
S. 96(2)(a)(iii) and word repealed (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccorr6h14-00047" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccorr6h14-00047" id="ccorr6h14-00048" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a" SectionRef="section-89-5-a">s. 89(5)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="ccorr6h14-00047" id="ccorr6h14-00049" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/3/2/b" SectionRef="schedule-2-paragraph-3-2-b">Sch. 2 para. 3(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="ccorr6h14-00047" id="ccorr6h14-00050" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/13/part/I" SectionRef="schedule-13-part-I" Operative="true">Sch. 13 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccorr6h14-00051" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccorr6h14-00051" id="ccorr6h14-00052" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/b" SectionRef="article-2-2-b">art. 2(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="ccorr6h14-00051" id="ccorr6h14-00053" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-23c0905dbb26c873ec19be33a867368e" Type="F">
<Para>
<Text>
<CitationSubRef id="ccvxei6u4-00007" SectionRef="section-97-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/97/2/aa">S. 97(2)(aa)</CitationSubRef>
substituted for word (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/19" id="ccvxei6u4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="19" Title="Child Support, Pensions and Social Security Act 2000">Child Support, Pensions and Social Security Act 2000 (c. 19)</Citation>
,
<CitationSubRef CitationRef="ccvxei6u4-00008" id="ccvxei6u4-00009" SectionRef="section-86-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</CitationSubRef>
<CitationSubRef CitationRef="ccvxei6u4-00008" id="ccvxei6u4-00010" SectionRef="section-86-2" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccvxei6u4-00008" id="ccvxei6u4-00011" SectionRef="schedule-5-paragraph-8-1" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/8/1" Operative="true">Sch. 5 para. 8(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccvxei6u4-00008" id="ccvxei6u4-00012" SectionRef="section-83-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2804caf56b982cdce4bc7202bf1d99bb" Type="C">
<Para>
<Text>
S. 93 modified (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1048" id="ccvz1gak4-00594" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1048" Title="The Pensions on Divorce etc. (Provision of Information) Regulations 2000">The Pensions on Divorce etc. (Provision of Information) Regulations 2000 (S.I. 2000/1048)</Citation>
,
<CitationSubRef CitationRef="ccvz1gak4-00594" id="ccvz1gak4-00595" URI="http://www.legislation.gov.uk/id/uksi/2000/1048/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccvz1gak4-00594" id="ccvz1gak4-00596" URI="http://www.legislation.gov.uk/id/uksi/2000/1048/regulation/3" SectionRef="regulation-3" Operative="true">3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1f7ba1be61a9da0071508d5a1366f77f" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccw01qxx4-00030" SectionRef="section-83-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1">s. 83(1)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw01qxx4-00031" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw01qxx4-00031" id="ccw01qxx4-00032" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw01qxx4-00031" id="ccw01qxx4-00033" SectionRef="schedule-12-paragraph-31-2" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/31/2" Operative="true">Sch. 12 para. 31(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw01qxx4-00034" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw01qxx4-00034" id="ccw01qxx4-00035" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw01qxx4-00034" id="ccw01qxx4-00036" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-df32a3530d58d0ea15fd6cb20a33fe61" Type="F">
<Para>
<Text>
<CitationSubRef id="ccw01qxx4-00006" SectionRef="section-83-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1A">S. 83(1A)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw01qxx4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw01qxx4-00007" id="ccw01qxx4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw01qxx4-00007" id="ccw01qxx4-00009" SectionRef="schedule-12-paragraph-31-3" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/31/3" Operative="true">Sch. 12 para. 31(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw01qxx4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw01qxx4-00010" id="ccw01qxx4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw01qxx4-00010" id="ccw01qxx4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-930ebb4518e44917f74357d4f272e3a2" Type="F">
<Para>
<Text>
<CitationSubRef id="ccw01qxx4-00018" SectionRef="section-83-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/4">S. 83(4)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw01qxx4-00019" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw01qxx4-00019" id="ccw01qxx4-00020" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw01qxx4-00019" id="ccw01qxx4-00021" SectionRef="schedule-12-paragraph-31-4" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/31/4" Operative="true">Sch. 12 para. 31(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw01qxx4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw01qxx4-00022" id="ccw01qxx4-00023" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw01qxx4-00022" id="ccw01qxx4-00024" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3e3b9266b8645dbb195e22190adfb1b3" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccw07prf4-00006" SectionRef="section-85" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/85">s. 85</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw07prf4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw07prf4-00007" id="ccw07prf4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw07prf4-00007" id="ccw07prf4-00009" SectionRef="schedule-12-paragraph-32" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/32" Operative="true">Sch. 12 para. 32</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw07prf4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw07prf4-00010" id="ccw07prf4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw07prf4-00010" id="ccw07prf4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fd456ccf905c2fa36a02cdc1be36bc21" Type="F">
<Para>
<Text>
<CitationSubRef id="ccw0ptjc4-00006" SectionRef="section-93-1ZA" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1ZA">S. 93(1ZA)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw0ptjc4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw0ptjc4-00007" id="ccw0ptjc4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw0ptjc4-00007" id="ccw0ptjc4-00009" SectionRef="schedule-12-paragraph-33" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/33" Operative="true">Sch. 12 para. 33</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw0ptjc4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw0ptjc4-00010" id="ccw0ptjc4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw0ptjc4-00010" id="ccw0ptjc4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dda3e1db8a96032ff345cb8a4e4dda10" Type="F">
<Para>
<Text>
<CitationSubRef id="ccw0tajc4-00006" SectionRef="section-93A-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93A/1A">S. 93A(1A)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw0tajc4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw0tajc4-00007" id="ccw0tajc4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw0tajc4-00007" id="ccw0tajc4-00009" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/34" Operative="true">Sch. 12 para. 34</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw0tajc4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw0tajc4-00010" id="ccw0tajc4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw0tajc4-00010" id="ccw0tajc4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ff46e53bd597cdad206df85f8cf0532" Type="F">
<Para>
<Text>
<CitationSubRef id="ccw0wm8x4-00006" SectionRef="section-94-1B" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/1B">S. 94(1B)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ccw0wm8x4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ccw0wm8x4-00007" id="ccw0wm8x4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw0wm8x4-00007" id="ccw0wm8x4-00009" SectionRef="schedule-12-paragraph-35" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/35" Operative="true">Sch. 12 para. 35</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ccw0wm8x4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ccw0wm8x4-00010" id="ccw0wm8x4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ccw0wm8x4-00010" id="ccw0wm8x4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c159e5ca26ce3509b370c985db43152c" Type="F">
<Para>
<Text>
<CitationSubRef id="cd4c7la04-00006" SectionRef="section-96-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/4">S. 96(4)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="cd4c7la04-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="cd4c7la04-00007" id="cd4c7la04-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4c7la04-00007" id="cd4c7la04-00009" SectionRef="schedule-12-paragraph-36" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/36" Operative="true">Sch. 12 para. 36</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="cd4c7la04-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="cd4c7la04-00010" id="cd4c7la04-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4c7la04-00010" id="cd4c7la04-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7d8114e968403985cd2f17281c032347" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cd4cfunj4-00006" SectionRef="section-98-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/5">s. 98(5)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="cd4cfunj4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="cd4cfunj4-00007" id="cd4cfunj4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4cfunj4-00007" id="cd4cfunj4-00009" SectionRef="schedule-12-paragraph-37-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/37/2/a" Operative="true">Sch. 12 para. 37(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="cd4cfunj4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="cd4cfunj4-00010" id="cd4cfunj4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4cfunj4-00010" id="cd4cfunj4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f65cc56a92dc8ffd5a050a0536819343" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cd4cfunj4-00018" SectionRef="section-98-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/5">s. 98(5)</CitationSubRef>
substituted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="cd4cfunj4-00019" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="cd4cfunj4-00019" id="cd4cfunj4-00020" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4cfunj4-00019" id="cd4cfunj4-00021" SectionRef="schedule-12-paragraph-37-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/37/2/b" Operative="true">Sch. 12 para. 37(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="cd4cfunj4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="cd4cfunj4-00022" id="cd4cfunj4-00023" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4cfunj4-00022" id="cd4cfunj4-00024" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c81fa91660dce5ba7ae29737f2b2bb69" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cd4cfunj4-00030" SectionRef="section-98-8" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/8">s. 98(8)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="cd4cfunj4-00031" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="cd4cfunj4-00031" id="cd4cfunj4-00032" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4cfunj4-00031" id="cd4cfunj4-00033" SectionRef="schedule-12-paragraph-37-3" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/37/3" Operative="true">Sch. 12 para. 37(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="cd4cfunj4-00034" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="cd4cfunj4-00034" id="cd4cfunj4-00035" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="cd4cfunj4-00034" id="cd4cfunj4-00036" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b08d954ce98a9544918d61a035f165dd" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ce8jnaph4-00018" SectionRef="section-100-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/1">s. 100(1)</CitationSubRef>
substituted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ce8jnaph4-00019" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ce8jnaph4-00019" id="ce8jnaph4-00020" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ce8jnaph4-00019" id="ce8jnaph4-00021" SectionRef="schedule-12-paragraph-38-2" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/38/2" Operative="true">Sch. 12 para. 38(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ce8jnaph4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ce8jnaph4-00022" id="ce8jnaph4-00023" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ce8jnaph4-00022" id="ce8jnaph4-00024" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b224819819ea197a347e812664953af5" Type="F">
<Para>
<Text>
<CitationSubRef id="ce8jnaph4-00006" SectionRef="section-100-2A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/100/2A">S. 100(2A)</CitationSubRef>
inserted (1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/30" id="ce8jnaph4-00007" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="30" Title="Welfare Reform and Pensions Act 1999">Welfare Reform and Pensions Act 1999 (c. 30)</Citation>
,
<CitationSubRef CitationRef="ce8jnaph4-00007" id="ce8jnaph4-00008" SectionRef="section-89-1" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/1">s. 89(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ce8jnaph4-00007" id="ce8jnaph4-00009" SectionRef="schedule-12-paragraph-38-3" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/12/paragraph/38/3" Operative="true">Sch. 12 para. 38(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1047" id="ce8jnaph4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1047">S.I. 2000/1047</Citation>
,
<CitationSubRef CitationRef="ce8jnaph4-00010" id="ce8jnaph4-00011" SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/article/2/2/d">art. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="ce8jnaph4-00010" id="ce8jnaph4-00012" SectionRef="schedule-part-4" URI="http://www.legislation.gov.uk/id/uksi/2000/1047/schedule/part/4">Sch. Pt. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4b26ec7e0332818b1b9705864de910fe" Type="F">
<Para>
<Text>
<CitationSubRef id="cesg8jrj4-00005" SectionRef="section-95-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/4">S. 95(4)</CitationSubRef>
repealed (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/19" id="cesg8jrj4-00006" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="19" Title="Child Support, Pensions and Social Security Act 2000">Child Support, Pensions and Social Security Act 2000 (c. 19)</Citation>
,
<CitationSubRef CitationRef="cesg8jrj4-00006" id="cesg8jrj4-00007" SectionRef="section-86-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</CitationSubRef>
<CitationSubRef CitationRef="cesg8jrj4-00006" id="cesg8jrj4-00008" SectionRef="section-86-2" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cesg8jrj4-00006" id="cesg8jrj4-00009" SectionRef="schedule-5-paragraph-7" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/7">Sch. 5 para. 7</CitationSubRef>
,
<CitationSubRef CitationRef="cesg8jrj4-00006" id="cesg8jrj4-00010" SectionRef="schedule-9-part-III-7" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/9/part/III/7" Operative="true">Sch. 9 Pt. III(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="cesg8jrj4-00006" id="cesg8jrj4-00011" SectionRef="section-83-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/3166" id="cesg8jrj4-00012" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="3166">S.I. 2000/3166</Citation>
,
<CitationSubRef CitationRef="cesg8jrj4-00012" id="cesg8jrj4-00013" SectionRef="article-2-3-b-iv" URI="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/iv">art. 2(3)(b)(iv)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7d1750a1f0e6d224cb1a3035fc0e5b8d" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cesgd08m4-00020" SectionRef="section-98-7" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/7">s. 98(7)</CitationSubRef>
inserted (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/19" id="cesgd08m4-00021" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="19" Title="Child Support, Pensions and Social Security Act 2000">Child Support, Pensions and Social Security Act 2000 (c. 19)</Citation>
,
<CitationSubRef CitationRef="cesgd08m4-00021" id="cesgd08m4-00022" SectionRef="section-86-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</CitationSubRef>
<CitationSubRef CitationRef="cesgd08m4-00021" id="cesgd08m4-00023" SectionRef="section-86-2" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cesgd08m4-00021" id="cesgd08m4-00024" SectionRef="schedule-5-paragraph-8-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/8/2/a" Operative="true">Sch. 5 para. 8(2)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cesgd08m4-00021" id="cesgd08m4-00025" SectionRef="section-83-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cesgd08m4-00021" id="cesgd08m4-00026" SectionRef="schedule-5-paragraph-8-4" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/8/4">Sch. 5 para. 8(4)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/3166" id="cesgd08m4-00027" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="3166">S.I. 2000/3166</Citation>
,
<CitationSubRef CitationRef="cesgd08m4-00027" id="cesgd08m4-00028" SectionRef="article-2-3-b-v" URI="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/v">art. 2(3)(b)(v)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-100f11e95f4f13a2aabf3e655e2fccb1" Type="F">
<Para>
<Text>
<CitationSubRef id="cesgd08m4-00005" SectionRef="section-98-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/98/7/a">S. 98(7)(a)</CitationSubRef>
repealed (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/19" id="cesgd08m4-00006" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="19" Title="Child Support, Pensions and Social Security Act 2000">Child Support, Pensions and Social Security Act 2000 (c. 19)</Citation>
,
<CitationSubRef CitationRef="cesgd08m4-00006" id="cesgd08m4-00007" SectionRef="section-86-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</CitationSubRef>
<CitationSubRef CitationRef="cesgd08m4-00006" id="cesgd08m4-00008" SectionRef="section-86-2" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cesgd08m4-00006" id="cesgd08m4-00009" SectionRef="schedule-5-paragraph-8-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/8/2/b">Sch. 5 para. 8(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cesgd08m4-00006" id="cesgd08m4-00010" SectionRef="schedule-9-part-III-8" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/9/part/III/8" Operative="true">Sch. 9 Pt. III(8)</CitationSubRef>
(with
<CitationSubRef CitationRef="cesgd08m4-00006" id="cesgd08m4-00011" SectionRef="section-83-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cesgd08m4-00006" id="cesgd08m4-00012" SectionRef="schedule-5-paragraph-8-4" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/8/4">Sch. 5 para. 8(4)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/3166" id="cesgd08m4-00013" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="3166">S.I. 2000/3166</Citation>
,
<CitationSubRef CitationRef="cesgd08m4-00013" id="cesgd08m4-00014" SectionRef="article-2-3-b-v-e" URI="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/3/b/v/e">art. 2(3)(b)(v)(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-308c5467e3c2eaef2dd5242776f9f6bd" Type="C">
<Para>
<Text>
<CitationSubRef id="ceshsmeg4-00036" SectionRef="part-IV-chapter-III" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/III">Pt. IV Ch. III</CitationSubRef>
excluded (12.2.2001 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/19" id="ceshsmeg4-00037" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="19" Title="Child Support, Pensions and Social Security Act 2000">Child Support, Pensions and Social Security Act 2000 (c. 19)</Citation>
,
<CitationSubRef CitationRef="ceshsmeg4-00037" id="ceshsmeg4-00038" SectionRef="section-86-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/1/b">s. 86(1)(b)</CitationSubRef>
<CitationSubRef CitationRef="ceshsmeg4-00037" id="ceshsmeg4-00039" SectionRef="section-86-2" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/86/2">(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ceshsmeg4-00037" id="ceshsmeg4-00040" SectionRef="schedule-5-paragraph-14" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/paragraph/14" Operative="true">Sch. 5 para. 14</CitationSubRef>
(with
<CitationSubRef CitationRef="ceshsmeg4-00037" id="ceshsmeg4-00041" SectionRef="section-83-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/3166" id="ceshsmeg4-00042" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="3166">S.I. 2000/3166</Citation>
,
<CitationSubRef CitationRef="ceshsmeg4-00042" id="ceshsmeg4-00043" SectionRef="article-2-5" URI="http://www.legislation.gov.uk/id/uksi/2000/3166/article/2/5">art. 2(5)</CitationSubRef>
(as amended (28.3.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/1252" id="ceshsmeg4-00044" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="1252">S.I. 2001/1252</Citation>
,
<CitationSubRef CitationRef="ceshsmeg4-00044" id="ceshsmeg4-00045" SectionRef="article-3" URI="http://www.legislation.gov.uk/id/uksi/2001/1252/article/3">art. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c68ee27be00fa774e6538be499fc0301" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cfmbfu334-00006" SectionRef="section-95-2-c" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/95/2/c">s. 95(2)(c)</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="cfmbfu334-00007" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649" Title="The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649)</Citation>
,
<CitationSubRef CitationRef="cfmbfu334-00007" id="cfmbfu334-00008" SectionRef="article-1" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cfmbfu334-00007" id="cfmbfu334-00009" SectionRef="article-121" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/121" Operative="true">121</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0446b74f4913ab51adbfe55bb21bbbd6" Type="F">
<Para>
<Text>
<CitationSubRef id="cfxxewjn4-00016" SectionRef="section-84-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5/b">S. 84(5)(b)</CitationSubRef>
and word inserted (18.11.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cfxxewjn4-00017" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cfxxewjn4-00017" id="cfxxewjn4-00018" SectionRef="section-281-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/281/2" Operative="true">ss. 281(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxxewjn4-00017" id="cfxxewjn4-00019" SectionRef="section-322-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/2/b">322(2)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="cfxxewjn4-00017" id="cfxxewjn4-00020" SectionRef="section-313" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-001ead5c7bf3fbbe40b06ed9d1a7524b" Type="C">
<Para>
<Text>
<CitationSubRef id="cfxz42pa4-00472" SectionRef="section-99-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/2/a">S. 99(2)(a)</CitationSubRef>
modified (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/686" id="cfxz42pa4-00473" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="686" Title="The Pensions Regulator (Freezing Orders and Consequential Amendments) Regulations 2005">The Pensions Regulator (Freezing Orders and Consequential Amendments) Regulations 2005 (S.I. 2005/686)</Citation>
,
<CitationSubRef CitationRef="cfxz42pa4-00473" id="cfxz42pa4-00474" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2005/686/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxz42pa4-00473" id="cfxz42pa4-00475" SectionRef="regulation-3-2" URI="http://www.legislation.gov.uk/id/uksi/2005/686/regulation/3/2" Operative="true">3(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8efccc1827e7e72b0037cf659ac90a6f" Type="F">
<Para>
<Text>
<CitationSubRef id="cfxzgu2w4-00007" SectionRef="section-71-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/3">S. 71(3)</CitationSubRef>
substituted (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cfxzgu2w4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cfxzgu2w4-00008" id="cfxzgu2w4-00009" SectionRef="section-263-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/263/1" Operative="true">ss. 263(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxzgu2w4-00008" id="cfxzgu2w4-00010" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cfxzgu2w4-00008" id="cfxzgu2w4-00011" SectionRef="section-313" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/275" id="cfxzgu2w4-00012" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="275" Title="The Pensions Act 2004 (Commencement No. 2, Transitional Provisions and Consequential Amendments) Order 2005">S.I. 2005/275</Citation>
,
<CitationSubRef CitationRef="cfxzgu2w4-00012" id="cfxzgu2w4-00013" SectionRef="article-2-7" URI="http://www.legislation.gov.uk/id/uksi/2005/275/article/2/7">art. 2(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxzgu2w4-00012" id="cfxzgu2w4-00014" SectionRef="schedule-part-7" URI="http://www.legislation.gov.uk/id/uksi/2005/275/schedule/part/7">Sch. Pt. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-19605f53657b9f8333627c960e194631" Type="F">
<Para>
<Text>
<CitationSubRef id="cfxzjavn4-00006" SectionRef="section-72-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/72/4">S. 72(4)</CitationSubRef>
added (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cfxzjavn4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cfxzjavn4-00007" id="cfxzjavn4-00008" SectionRef="section-263-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/263/2" Operative="true">ss. 263(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxzjavn4-00007" id="cfxzjavn4-00009" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cfxzjavn4-00007" id="cfxzjavn4-00010" SectionRef="section-313" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/275" id="cfxzjavn4-00011" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="275" Title="The Pensions Act 2004 (Commencement No. 2, Transitional Provisions and Consequential Amendments) Order 2005">S.I. 2005/275</Citation>
,
<CitationSubRef CitationRef="cfxzjavn4-00011" id="cfxzjavn4-00012" SectionRef="article-2-7" URI="http://www.legislation.gov.uk/id/uksi/2005/275/article/2/7">art. 2(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxzjavn4-00011" id="cfxzjavn4-00013" SectionRef="schedule-part-7" URI="http://www.legislation.gov.uk/id/uksi/2005/275/schedule/part/7">Sch. Pt. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ede20704417935c9ed9553cf870a7fa5" Type="F">
<Para>
<Text>
<CitationSubRef id="cfxzl2uu4-00004" SectionRef="section-99-6" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/6">S. 99(6)</CitationSubRef>
repealed (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cfxzl2uu4-00005" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cfxzl2uu4-00005" id="cfxzl2uu4-00006" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxzl2uu4-00005" id="cfxzl2uu4-00007" SectionRef="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/13" Operative="true">Sch. 13</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/695" id="cfxzl2uu4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="695" Title="The Pensions Act 2004 (Commencement No. 3, Transitional Provisions and Amendment) Order 2005">S.I. 2005/695</Citation>
,
<CitationSubRef CitationRef="cfxzl2uu4-00008" id="cfxzl2uu4-00009" SectionRef="article-2-7" URI="http://www.legislation.gov.uk/id/uksi/2005/695/article/2/7">art. 2(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cfxzl2uu4-00008" id="cfxzl2uu4-00010" SectionRef="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2005/695/schedule/1">Sch. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-676615a10a1dd75983b080e959218eee" Type="C">
<Para>
<Text>
<CitationSubRef id="cg7oc59o4-00029" SectionRef="section-71" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71">S. 71</CitationSubRef>
modified (27.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/992" id="cg7oc59o4-00030" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="992" Title="The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005">The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992)</Citation>
,
<CitationSubRef CitationRef="cg7oc59o4-00030" id="cg7oc59o4-00031" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cg7oc59o4-00030" id="cg7oc59o4-00032" SectionRef="regulation-2-2" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/2/2" Operative="true">2(2)</CitationSubRef>
<CitationSubRef CitationRef="cg7oc59o4-00030" id="cg7oc59o4-00033" SectionRef="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/2/3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2994624971cb3cad6d544c26fce31253" Type="C">
<Para>
<Text>
<CitationSubRef id="cg7oc59o4-00072" SectionRef="section-99-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/1">S. 99(1)</CitationSubRef>
modified (27.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/992" id="cg7oc59o4-00073" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="992" Title="The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005">The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992)</Citation>
,
<CitationSubRef CitationRef="cg7oc59o4-00073" id="cg7oc59o4-00074" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cg7oc59o4-00073" id="cg7oc59o4-00075" SectionRef="regulation-3-1" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/3/1" Operative="true">3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0870391b602efc0c37f840aee0b54c32" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp413ium4-00006" SectionRef="section-70-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/70/1">s. 70(1)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2053" id="cp413ium4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2053" Title="The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005">The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053)</Citation>
,
<CitationSubRef CitationRef="cp413ium4-00007" id="cp413ium4-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2053/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp413ium4-00007" id="cp413ium4-00009" SectionRef="schedule-paragraph-11" URI="http://www.legislation.gov.uk/id/uksi/2005/2053/schedule/paragraph/11" Operative="true">Sch. para. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b97ba56ed6e0a94b7c6e12f21cf0fbde" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp418s0b4-00006" SectionRef="section-84-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5">s. 84(5)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2053" id="cp418s0b4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2053" Title="The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005">The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053)</Citation>
,
<CitationSubRef CitationRef="cp418s0b4-00007" id="cp418s0b4-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2053/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp418s0b4-00007" id="cp418s0b4-00009" SectionRef="schedule-paragraph-12" URI="http://www.legislation.gov.uk/id/uksi/2005/2053/schedule/paragraph/12" Operative="true">Sch. para. 12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6bbd04dc221f7fef8d9796c80d27ce9e" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41ipjo4-00006" SectionRef="section-87-2-c" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/2/c">s. 87(2)(c)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41ipjo4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41ipjo4-00007" id="cp41ipjo4-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41ipjo4-00007" id="cp41ipjo4-00009" SectionRef="schedule-1-paragraph-18-a" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/18/a" Operative="true">Sch. 1 para. 18(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2e45e5375b89a564ac959150b82ddc33" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41ipjo4-00015" SectionRef="section-87-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/3">s. 87(3)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41ipjo4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41ipjo4-00016" id="cp41ipjo4-00017" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41ipjo4-00016" id="cp41ipjo4-00018" SectionRef="schedule-1-paragraph-18-b" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/18/b" Operative="true">Sch. 1 para. 18(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-58128170b8969e8e428487cbd8bbf4bd" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41ipjo4-00024" SectionRef="section-87-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/3/a">s. 87(3)(a)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41ipjo4-00025" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41ipjo4-00025" id="cp41ipjo4-00026" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41ipjo4-00025" id="cp41ipjo4-00027" SectionRef="schedule-1-paragraph-18-c" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/18/c" Operative="true">Sch. 1 para. 18(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ff8bb18c77a2b9a56e9dd04e5269788" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41ipjo4-00033" SectionRef="section-87-4-d" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/4/d">s. 87(4)(d)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41ipjo4-00034" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41ipjo4-00034" id="cp41ipjo4-00035" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41ipjo4-00034" id="cp41ipjo4-00036" SectionRef="schedule-1-paragraph-18-c" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/18/c" Operative="true">Sch. 1 para. 18(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-454582a71fa953250fe0f21229892cd4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41s85l4-00006" SectionRef="section-88-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/88/1/b">s. 88(1)(b)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41s85l4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41s85l4-00007" id="cp41s85l4-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41s85l4-00007" id="cp41s85l4-00009" SectionRef="schedule-1-paragraph-19" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/19" Operative="true">Sch. 1 para. 19</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0d0ccb02710e926a58fb0d5276a921ae" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41wb224-00006" SectionRef="section-89-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/1/a">s. 89(1)(a)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41wb224-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41wb224-00007" id="cp41wb224-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41wb224-00007" id="cp41wb224-00009" SectionRef="schedule-1-paragraph-20" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/20" Operative="true">Sch. 1 para. 20</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-188e3917b8442f3200bcfa4edc73a0b7" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41wb224-00015" SectionRef="section-89-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/1/b">s. 89(1)(b)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41wb224-00016" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41wb224-00016" id="cp41wb224-00017" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41wb224-00016" id="cp41wb224-00018" SectionRef="schedule-1-paragraph-20" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/20" Operative="true">Sch. 1 para. 20</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bd850ce4ac12aafcc3c3c79ee2f33483" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp41wb224-00024" SectionRef="section-89-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/89/2/b">s. 89(2)(b)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp41wb224-00025" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp41wb224-00025" id="cp41wb224-00026" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp41wb224-00025" id="cp41wb224-00027" SectionRef="schedule-1-paragraph-20" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/20" Operative="true">Sch. 1 para. 20</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba7b2f334a17c805c1884f38f1ed3576" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp42q7s84-00006" SectionRef="section-90-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/2/a">s. 90(2)(a)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp42q7s84-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp42q7s84-00007" id="cp42q7s84-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp42q7s84-00007" id="cp42q7s84-00009" SectionRef="schedule-1-paragraph-21" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/21" Operative="true">Sch. 1 para. 21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2b068af9e7c253ab7ff7f3459b29c9af" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp42q7s84-00015" SectionRef="section-90-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/90/2/b">s. 90(2)(b)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2050" id="cp42q7s84-00016" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2050" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 (S.I. 2005/2050)</Citation>
,
<CitationSubRef CitationRef="cp42q7s84-00016" id="cp42q7s84-00017" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp42q7s84-00016" id="cp42q7s84-00018" SectionRef="schedule-1-paragraph-21" URI="http://www.legislation.gov.uk/id/uksi/2005/2050/schedule/1/paragraph/21" Operative="true">Sch. 1 para. 21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-47335e2c8fe8caf216ac5383d6d4f9d8" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cp4354os4-00006" SectionRef="section-96-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/3/a">s. 96(3)(a)</CitationSubRef>
substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2053" id="cp4354os4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2053" Title="The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005">The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053)</Citation>
,
<CitationSubRef CitationRef="cp4354os4-00007" id="cp4354os4-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/2053/article/1/3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cp4354os4-00007" id="cp4354os4-00009" SectionRef="schedule-paragraph-13" URI="http://www.legislation.gov.uk/id/uksi/2005/2053/schedule/paragraph/13" Operative="true">Sch. para. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e91644761e47b00a68cf892455839abc" Type="C">
<Para>
<Text>
Ss. 69-76 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc185399081112" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc125898136873" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc174634476159" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-23c3201cb5e893b4ccca5d9a87e95886" Type="C">
<Para>
<Text>
Ss. 83-86 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc185337655459" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc180573969713" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc139908186159" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4a0640c1f1a03c2d2bb721932cbb1878" Type="C">
<Para>
<Text>
Ss. 93-98 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc170474095379" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc135590622681" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc168091905168" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8ad08aad4a9463547e938d296fe32e62" Type="C">
<Para>
<Text>
S. 99 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc113213122522" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc151542173643" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc174141743527" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" SectionRef="schedule-2-paragraph-3" Operative="true">Sch. 2 paras. 3</CitationSubRef>
,
<CitationSubRef id="cc176383468782" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/4" SectionRef="schedule-2-paragraph-4">4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4fd156f47f52e9ab5e6210f7f4a912e7" Type="C">
<Para>
<Text>
S. 81 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc121674870539" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc103910615529" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc132328329231" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ed05ecce3aa3bb2a0cedcbadc97b8b4" Type="C">
<Para>
<Text>
S. 82 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc186933154384" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc103882395264" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc167116043596" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9002b40dec578a47233578937f747291" Type="C">
<Para>
<Text>
S. 100 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc106449413226" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc151247082994" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc116362519952" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2255bee8b6b87693b25e9bd517537301" Type="C">
<Para>
<Text>
S. 101 modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc188968195162" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc134492517985" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc179209787085" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_C_4c823772-3cd9-4905-b0c5-498e09c604f4" Type="C">
<Para>
<Text>
Ss. 101AA-101AI modified (30.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3381" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3381" Title="The Occupational Pension Schemes (Cross-border Activities) Regulations 2005">The Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381)</Citation>
,
<CitationSubRef id="cc174478734161" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc114654400968" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/regulation/14" SectionRef="regulation-14">14</CitationSubRef>
,
<CitationSubRef id="cc141672764070" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/3381/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3d42481d66d729ea83e19fccf481391b" Type="C">
<Para>
<Text>
<CitationSubRef id="cp879y804-00006" SectionRef="part-IV-chapter-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/5">Pt. IV Ch. 5</CitationSubRef>
modified (1.1.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/706" id="cp879y804-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="706" Title="The Occupational Pension Schemes (Winding up etc.) Regulations 2005">The Occupational Pension Schemes (Winding up etc.) Regulations 2005 (S.I. 2005/706)</Citation>
,
<CitationSubRef CitationRef="cp879y804-00007" id="cp879y804-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2005/706/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cp879y804-00007" id="cp879y804-00009" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2005/706/regulation/5" Operative="true">5</CitationSubRef>
(with
<CitationSubRef CitationRef="cp879y804-00007" id="cp879y804-00010" SectionRef="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2005/706/regulation/1/3">reg. 1(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-5dd0b054911a71657d2ed2ca07ff4a89" Type="C">
<Para>
<Text>
<CitationSubRef id="cp87gxil4-00006" SectionRef="section-101AG-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AG/3">S. 101AG(3)</CitationSubRef>
modified (1.1.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/992" id="cp87gxil4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="992" Title="The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005">The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005 (S.I. 2005/992)</Citation>
,
<CitationSubRef CitationRef="cp87gxil4-00007" id="cp87gxil4-00008" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cp87gxil4-00007" id="cp87gxil4-00009" SectionRef="regulation-3-3" URI="http://www.legislation.gov.uk/id/uksi/2005/992/regulation/3/3" Operative="true">3(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b063b3d5698e4f1bb3a9673363c83ccc" Type="F">
<Para>
<Text>
<CitationSubRef id="cp87lmne4-00821" SectionRef="part-IV-chapter-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/5">Pt. IV Ch. 5</CitationSubRef>
inserted (1.1.2006 for specified purposes, 6.4.2006 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cp87lmne4-00822" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cp87lmne4-00822" id="cp87lmne4-00823" SectionRef="section-264" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/264" Operative="true">ss. 264</CitationSubRef>
,
<CitationSubRef CitationRef="cp87lmne4-00822" id="cp87lmne4-00824" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cp87lmne4-00822" id="cp87lmne4-00825" SectionRef="section-313" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3331" id="cp87lmne4-00826" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3331" Title="The Pensions Act 2004 (Commencement No. 8) Order 2005">S.I. 2005/3331</Citation>
,
<CitationSubRef CitationRef="cp87lmne4-00826" id="cp87lmne4-00827" SectionRef="article-2-5-a" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/article/2/5/a">art. 2(5)(a)</CitationSubRef>
<CitationSubRef CitationRef="cp87lmne4-00826" id="cp87lmne4-00828" SectionRef="article-2-5-b" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/article/2/5/b">(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cp87lmne4-00826" id="cp87lmne4-00829" SectionRef="schedule-part-5" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/schedule/part/5">Sch. Pt. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-aa5cc3326feaceae5efe433644423b5b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpqu96aj4-00018" SectionRef="section-94-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2">s. 94(2)</CitationSubRef>
substituted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cpqu96aj4-00019" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cpqu96aj4-00019" id="cpqu96aj4-00020" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cpqu96aj4-00019" id="cpqu96aj4-00021" SectionRef="schedule-12-paragraph-13-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/13/2" Operative="true">Sch. 12 para. 13(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3331" id="cpqu96aj4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3331" Title="The Pensions Act 2004 (Commencement No. 8) Order 2005">S.I. 2005/3331</Citation>
,
<CitationSubRef CitationRef="cpqu96aj4-00022" id="cpqu96aj4-00023" SectionRef="article-2-6" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/article/2/6">art. 2(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cpqu96aj4-00022" id="cpqu96aj4-00024" SectionRef="schedule-part-6" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/schedule/part/6">Sch. Pt. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-41e2d53ae106d7fe0ea90d7902186225" Type="F">
<Para>
<Text>
<CitationSubRef id="cpqu96aj4-00006" SectionRef="section-94-2A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A">S. 94(2A)</CitationSubRef>
inserted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cpqu96aj4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cpqu96aj4-00007" id="cpqu96aj4-00008" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cpqu96aj4-00007" id="cpqu96aj4-00009" SectionRef="schedule-12-paragraph-13-3" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/13/3" Operative="true">Sch. 12 para. 13(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3331" id="cpqu96aj4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3331" Title="The Pensions Act 2004 (Commencement No. 8) Order 2005">S.I. 2005/3331</Citation>
,
<CitationSubRef CitationRef="cpqu96aj4-00010" id="cpqu96aj4-00011" SectionRef="article-2-6" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/article/2/6">art. 2(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cpqu96aj4-00010" id="cpqu96aj4-00012" SectionRef="schedule-part-6" URI="http://www.legislation.gov.uk/id/uksi/2005/3331/schedule/part/6">Sch. Pt. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ff9cf807ecf3aebd4273d4176d132dd0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpquff9m4-00006" SectionRef="section-99-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/4">s. 99(4)</CitationSubRef>
inserted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cpquff9m4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cpquff9m4-00007" id="cpquff9m4-00008" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cpquff9m4-00007" id="cpquff9m4-00009" SectionRef="schedule-12-paragraph-14-a" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/14/a" Operative="true">Sch. 12 para. 14(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/560" id="cpquff9m4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="560" Title="The Pensions Act 2004 (Commencement No. 9) Order 2006">S.I. 2006/560</Citation>
,
<CitationSubRef CitationRef="cpquff9m4-00010" id="cpquff9m4-00011" SectionRef="article-2-3" URI="http://www.legislation.gov.uk/id/uksi/2006/560/article/2/3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cpquff9m4-00010" id="cpquff9m4-00012" SectionRef="schedule-part-3" URI="http://www.legislation.gov.uk/id/uksi/2006/560/schedule/part/3">Sch. Pt. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-65eaecd325ed97f95540ce0a06a2658b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpquff9m4-00018" SectionRef="section-99-4A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/4A">s. 99(4A)</CitationSubRef>
substituted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/35" id="cpquff9m4-00019" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="35" Title="Pensions Act 2004">Pensions Act 2004 (c. 35)</Citation>
,
<CitationSubRef CitationRef="cpquff9m4-00019" id="cpquff9m4-00020" SectionRef="section-322-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">s. 322(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cpquff9m4-00019" id="cpquff9m4-00021" SectionRef="schedule-12-paragraph-14-b" URI="http://www.legislation.gov.uk/id/ukpga/2004/35/schedule/12/paragraph/14/b" Operative="true">Sch. 12 para. 14(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/560" id="cpquff9m4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="560" Title="The Pensions Act 2004 (Commencement No. 9) Order 2006">S.I. 2006/560</Citation>
,
<CitationSubRef CitationRef="cpquff9m4-00022" id="cpquff9m4-00023" SectionRef="article-2-3" URI="http://www.legislation.gov.uk/id/uksi/2006/560/article/2/3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cpquff9m4-00022" id="cpquff9m4-00024" SectionRef="schedule-part-3" URI="http://www.legislation.gov.uk/id/uksi/2006/560/schedule/part/3">Sch. Pt. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-62f3c644bbf9f98dfc1dae672cdbe530" Type="F">
<Para>
<Text>
<CitationSubRef id="cpy2ro7y4-00006" SectionRef="section-93-1B-aa" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/93/1B/aa">S. 93(1B)(aa)</CitationSubRef>
inserted (26.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/30" id="cpy2ro7y4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="30" Title="Pensions Act 2008">Pensions Act 2008 (c. 30)</Citation>
,
<CitationSubRef CitationRef="cpy2ro7y4-00007" id="cpy2ro7y4-00008" SectionRef="section-134-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/30/section/134/2" Operative="true">ss. 134(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cpy2ro7y4-00007" id="cpy2ro7y4-00009" SectionRef="section-149-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/30/section/149/2">149(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-89c3cc6a4b7bad556e939ba34abeb7e3" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqkpwapz4-00006" SectionRef="section-84-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5/b">s. 84(5)(b)</CitationSubRef>
substituted (3.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/19" id="cqkpwapz4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="19" Title="Pensions Act 2011">Pensions Act 2011 (c. 19)</Citation>
,
<CitationSubRef CitationRef="cqkpwapz4-00007" id="cqkpwapz4-00008" SectionRef="section-19-2" URI="http://www.legislation.gov.uk/id/ukpga/2011/19/section/19/2" Operative="true">ss. 19(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cqkpwapz4-00007" id="cqkpwapz4-00009" SectionRef="section-38-4" URI="http://www.legislation.gov.uk/id/ukpga/2011/19/section/38/4">38(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/3034" id="cqkpwapz4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="3034" Title="The Pensions Act 2011 (Commencement No. 1) Order 2011">S.I. 2011/3034</Citation>
,
<CitationSubRef CitationRef="cqkpwapz4-00010" id="cqkpwapz4-00011" SectionRef="article-3-b" URI="http://www.legislation.gov.uk/id/uksi/2011/3034/article/3/b">art. 3(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c5ecf896a08b1bae316a00ad27c20670" Type="F">
<Para>
<Text>
<CitationSubRef id="cqkpwapz4-00015" SectionRef="section-84-6" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/6">S. 84(6)</CitationSubRef>
omitted (3.1.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/19" id="cqkpwapz4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="19" Title="Pensions Act 2011">Pensions Act 2011 (c. 19)</Citation>
,
<CitationSubRef CitationRef="cqkpwapz4-00016" id="cqkpwapz4-00017" SectionRef="section-19-3" URI="http://www.legislation.gov.uk/id/ukpga/2011/19/section/19/3" Operative="true">ss. 19(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cqkpwapz4-00016" id="cqkpwapz4-00018" SectionRef="section-38-4" URI="http://www.legislation.gov.uk/id/ukpga/2011/19/section/38/4">38(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/3034" id="cqkpwapz4-00019" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="3034" Title="The Pensions Act 2011 (Commencement No. 1) Order 2011">S.I. 2011/3034</Citation>
,
<CitationSubRef CitationRef="cqkpwapz4-00019" id="cqkpwapz4-00020" SectionRef="article-3-b" URI="http://www.legislation.gov.uk/id/uksi/2011/3034/article/3/b">art. 3(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b8d567b4ed906f4555e9373f95e879c5" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqkrb1zd4-01639" SectionRef="section-87-1-a-i" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/87/1/a/i">s. 87(1)(a)(i)</CitationSubRef>
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
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/22" id="cqkrb1zd4-01640" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="22" Title="Pensions Act 2007">Pensions Act 2007 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cqkrb1zd4-01640" id="cqkrb1zd4-01641" SectionRef="section-15-4" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</CitationSubRef>
,
<CitationSubRef CitationRef="cqkrb1zd4-01640" id="cqkrb1zd4-01642" SectionRef="section-30-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</CitationSubRef>
<CitationSubRef CitationRef="cqkrb1zd4-01640" id="cqkrb1zd4-01643" SectionRef="section-30-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cqkrb1zd4-01640" id="cqkrb1zd4-01644" SectionRef="schedule-4-paragraph-28" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/28" Operative="true">Sch. 4 para. 28</CitationSubRef>
(with
<CitationSubRef CitationRef="cqkrb1zd4-01640" id="cqkrb1zd4-01645" SectionRef="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1267" id="cqkrb1zd4-01646" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1267" Title="The Pensions Act 2007 (Commencement No. 4) Order 2011">S.I. 2011/1267</Citation>
,
<CitationSubRef CitationRef="cqkrb1zd4-01646" id="cqkrb1zd4-01647" SectionRef="article-2-a" URI="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d8b282b716c6e681821a85267c2b8915" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqqr944v4-00016" SectionRef="section-96-2-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/a/ii">s. 96(2)(a)(ii)</CitationSubRef>
repealed (6.4.2012 being "the abolition date" for the purposes of s. 15(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/22" id="cqqr944v4-00017" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="22" Title="Pensions Act 2007">Pensions Act 2007 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cqqr944v4-00017" id="cqqr944v4-00018" SectionRef="section-15-4" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/section/15/4">ss. 15(4)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqr944v4-00017" id="cqqr944v4-00019" SectionRef="section-27-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/section/27/7">27(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqr944v4-00017" id="cqqr944v4-00020" SectionRef="section-30-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/section/30/2/b">30(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqr944v4-00017" id="cqqr944v4-00021" SectionRef="schedule-4-paragraph-29" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/29">Sch. 4 para. 29</CitationSubRef>
,
<CitationSubRef CitationRef="cqqr944v4-00017" id="cqqr944v4-00022" SectionRef="schedule-7-part-6" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/7/part/6" Operative="true">Sch. 7 Pt. 6</CitationSubRef>
(with
<CitationSubRef CitationRef="cqqr944v4-00017" id="cqqr944v4-00023" SectionRef="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/part/3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1267" id="cqqr944v4-00024" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1267" Title="The Pensions Act 2007 (Commencement No. 4) Order 2011">S.I. 2011/1267</Citation>
,
<CitationSubRef CitationRef="cqqr944v4-00024" id="cqqr944v4-00025" SectionRef="article-2-a" URI="http://www.legislation.gov.uk/id/uksi/2011/1267/article/2/a">art. 2(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ef698479d19d35b6fa11bb8bf78ca24a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqqr944v4-00031" SectionRef="section-96-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/a">s. 96(2)(a)</CitationSubRef>
omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1730" id="cqqr944v4-00032" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1730" Title="The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</Citation>
,
<CitationSubRef CitationRef="cqqr944v4-00032" id="cqqr944v4-00033" SectionRef="article-1-2-b" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqr944v4-00032" id="cqqr944v4-00034" SectionRef="article-5-14-a-i" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/14/a/i" Operative="true">5(14)(a)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9f099e186e7a6783541bd90a5a292aa4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqqr944v4-00040" SectionRef="section-96-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/2/b">s. 96(2)(b)</CitationSubRef>
omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1730" id="cqqr944v4-00041" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1730" Title="The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</Citation>
,
<CitationSubRef CitationRef="cqqr944v4-00041" id="cqqr944v4-00042" SectionRef="article-1-2-b" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqr944v4-00041" id="cqqr944v4-00043" SectionRef="article-5-14-a-ii" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/14/a/ii" Operative="true">5(14)(a)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5eda53648a1c0be597da0a199c12cd74" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqqs4k9b4-00006" SectionRef="section-96-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/3/a">s. 96(3)(a)</CitationSubRef>
omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1730" id="cqqs4k9b4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1730" Title="The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</Citation>
,
<CitationSubRef CitationRef="cqqs4k9b4-00007" id="cqqs4k9b4-00008" SectionRef="article-1-2-b" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqs4k9b4-00007" id="cqqs4k9b4-00009" SectionRef="article-5-14-b-i" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/14/b/i" Operative="true">5(14)(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1db0e8d8ad949000e47971f15cdc54d6" Type="F">
<Para>
<Text>
<CitationSubRef id="cqqs4k9b4-00047" SectionRef="section-96-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/96/3/b">S. 96(3)(b)</CitationSubRef>
omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1730" id="cqqs4k9b4-00048" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1730" Title="The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</Citation>
,
<CitationSubRef CitationRef="cqqs4k9b4-00048" id="cqqs4k9b4-00049" SectionRef="article-1-2-b" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqs4k9b4-00048" id="cqqs4k9b4-00050" SectionRef="article-5-14-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/14/b/ii" Operative="true">5(14)(b)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7a0e20700d7b4e72d9e18e0f95c63674" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cqqsaha94-00006" SectionRef="section-99-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/1">s. 99(1)</CitationSubRef>
omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1730" id="cqqsaha94-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1730" Title="The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011">The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730)</Citation>
,
<CitationSubRef CitationRef="cqqsaha94-00007" id="cqqsaha94-00008" SectionRef="article-1-2-b" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/1/2/b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cqqsaha94-00007" id="cqqsaha94-00009" SectionRef="article-5-15" URI="http://www.legislation.gov.uk/id/uksi/2011/1730/article/5/15" Operative="true">5(15)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9e74b13d4cebaadbaea6fa6ec74b2f04" Type="F">
<Para>
<Text>
<CitationSubRef id="crbz70uv4-00006" SectionRef="section-71-5A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/5A">S. 71(5A)</CitationSubRef>
inserted (1.4.2014 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/25" id="crbz70uv4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="25" Title="Public Service Pensions Act 2013">Public Service Pensions Act 2013 (c. 25)</Citation>
,
<CitationSubRef CitationRef="crbz70uv4-00007" id="crbz70uv4-00008" SectionRef="section-41-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/section/41/2">s. 41(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crbz70uv4-00007" id="crbz70uv4-00009" SectionRef="schedule-8-paragraph-19-3" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/schedule/8/paragraph/19/3" Operative="true">Sch. 8 para. 19(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="crbz70uv4-00007" id="crbz70uv4-00010" SectionRef="schedule-11-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/schedule/11/paragraph/8">Sch. 11 para. 8</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/839" id="crbz70uv4-00011" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="839" Title="The Public Service Pensions Act 2013 (Commencement No. 4) Order 2014">S.I. 2014/839</Citation>
,
<CitationSubRef CitationRef="crbz70uv4-00011" id="crbz70uv4-00012" SectionRef="article-4-3" URI="http://www.legislation.gov.uk/id/uksi/2014/839/article/4/3">art. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-15795c8b54cdefef4ac7e012474f1ab4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crbz70uv4-00018" SectionRef="section-71-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/71/3">s. 71(3)</CitationSubRef>
substituted (1.4.2014 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/25" id="crbz70uv4-00019" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="25" Title="Public Service Pensions Act 2013">Public Service Pensions Act 2013 (c. 25)</Citation>
,
<CitationSubRef CitationRef="crbz70uv4-00019" id="crbz70uv4-00020" SectionRef="section-41-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/section/41/2">s. 41(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crbz70uv4-00019" id="crbz70uv4-00021" SectionRef="schedule-8-paragraph-19-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/schedule/8/paragraph/19/2" Operative="true">Sch. 8 para. 19(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="crbz70uv4-00019" id="crbz70uv4-00022" SectionRef="schedule-11-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/schedule/11/paragraph/8">Sch. 11 para. 8</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/839" id="crbz70uv4-00023" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="839" Title="The Public Service Pensions Act 2013 (Commencement No. 4) Order 2014">S.I. 2014/839</Citation>
,
<CitationSubRef CitationRef="crbz70uv4-00023" id="crbz70uv4-00024" SectionRef="article-4-3" URI="http://www.legislation.gov.uk/id/uksi/2014/839/article/4/3">art. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-350e4b21a4730a06eb46a6583edb9853" Type="F">
<Para>
<Text>
<CitationSubRef id="crc09cvn4-00006" SectionRef="section-83-1B" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/83/1B">S. 83(1B)</CitationSubRef>
inserted (1.4.2014 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/25" id="crc09cvn4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="25" Title="Public Service Pensions Act 2013">Public Service Pensions Act 2013 (c. 25)</Citation>
,
<CitationSubRef CitationRef="crc09cvn4-00007" id="crc09cvn4-00008" SectionRef="section-41-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/section/41/2">s. 41(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crc09cvn4-00007" id="crc09cvn4-00009" SectionRef="schedule-8-paragraph-20" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/schedule/8/paragraph/20" Operative="true">Sch. 8 para. 20</CitationSubRef>
(with
<CitationSubRef CitationRef="crc09cvn4-00007" id="crc09cvn4-00010" SectionRef="schedule-11-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2013/25/schedule/11/paragraph/8">Sch. 11 para. 8</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/839" id="crc09cvn4-00011" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="839" Title="The Public Service Pensions Act 2013 (Commencement No. 4) Order 2014">S.I. 2014/839</Citation>
,
<CitationSubRef CitationRef="crc09cvn4-00011" id="crc09cvn4-00012" SectionRef="article-4-3" URI="http://www.legislation.gov.uk/id/uksi/2014/839/article/4/3">art. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-16a5071ad1846ddb3c53a532d81cf053" Type="C">
<Para>
<Text>
<CitationSubRef id="ccd8e1202210261614279040100" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/part/IV/chapter/5" SectionRef="part-IV-chapter-5">Pt. IV Ch. 5</CitationSubRef>
excluded (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1711" id="d10e4" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1711" Title="The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711)</Citation>
,
<CitationSubRef id="ccd8e7202210261614279040100" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/uksi/2014/1711/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="ccd8e10202210261614279040100" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/uksi/2014/1711/regulation/56/1/c" Operative="true" SectionRef="regulation-56-1-c">56(1)(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1683" id="d10e13" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1683">S.I. 2014/1683</Citation>
,
<CitationSubRef id="ccd8e16202210261614279040100" CitationRef="d10e13" URI="http://www.legislation.gov.uk/id/uksi/2014/1683/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_C_a34ab0fc-6793-4c8e-97bb-35396eb30d1b" Type="C">
<Para>
<Text>
S. 93A(1)(4) restricted (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1711" id="d15e4" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1711" Title="The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1711)</Citation>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e270202210261618446810100" URI="http://www.legislation.gov.uk/id/uksi/2014/1711/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e273202210261618446810100" URI="http://www.legislation.gov.uk/id/uksi/2014/1711/regulation/31" Operative="true" SectionRef="regulation-31">31</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1683" id="d15e13" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1683">S.I. 2014/1683</Citation>
,
<CitationSubRef CitationRef="d15e13" id="ccd11e279202210261618446810100" URI="http://www.legislation.gov.uk/id/uksi/2014/1683/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1cbe8b02865ce71a99085246d60368cc" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crc3i73y4-00017" SectionRef="section-84-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/1">s. 84(1)</CitationSubRef>
substituted (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1954" id="crc3i73y4-00018" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1954" Title="The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954)</Citation>
,
<CitationSubRef CitationRef="crc3i73y4-00018" id="crc3i73y4-00019" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crc3i73y4-00018" id="crc3i73y4-00020" SectionRef="regulation-3-2-a" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/3/2/a" Operative="true">3(2)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="crc3i73y4-00018" id="crc3i73y4-00021" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/2">reg. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3f4d135235fd52ad5f4b0690656e48bf" Type="F">
<Para>
<Text>
<CitationSubRef id="crc3i73y4-00006" SectionRef="section-84-3A" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3A">S. 84(3A)</CitationSubRef>
<CitationSubRef id="crc3i73y4-00007" SectionRef="section-84-3B" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/3B">(3B)</CitationSubRef>
inserted (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1954" id="crc3i73y4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1954" Title="The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954)</Citation>
,
<CitationSubRef CitationRef="crc3i73y4-00008" id="crc3i73y4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crc3i73y4-00008" id="crc3i73y4-00010" SectionRef="regulation-3-2-b" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/3/2/b" Operative="true">3(2)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="crc3i73y4-00008" id="crc3i73y4-00011" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/2">reg. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-a2e1de34ed4cd396de1de293efb8ae4a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crc3i73y4-00027" SectionRef="section-84-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/4">s. 84(4)</CitationSubRef>
inserted (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1954" id="crc3i73y4-00028" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1954" Title="The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954)</Citation>
,
<CitationSubRef CitationRef="crc3i73y4-00028" id="crc3i73y4-00029" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crc3i73y4-00028" id="crc3i73y4-00030" SectionRef="regulation-3-2-c-i" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/3/2/c/i" Operative="true">3(2)(c)(i)</CitationSubRef>
(with
<CitationSubRef CitationRef="crc3i73y4-00028" id="crc3i73y4-00031" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/2">reg. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-661e39f646400a2f1287eef38e7d2c9a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crc3i73y4-00037" SectionRef="section-84-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/4">s. 84(4)</CitationSubRef>
inserted (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1954" id="crc3i73y4-00038" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1954" Title="The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954)</Citation>
,
<CitationSubRef CitationRef="crc3i73y4-00038" id="crc3i73y4-00039" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crc3i73y4-00038" id="crc3i73y4-00040" SectionRef="regulation-3-2-c-ii" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/3/2/c/ii" Operative="true">3(2)(c)(ii)</CitationSubRef>
(with
<CitationSubRef CitationRef="crc3i73y4-00038" id="crc3i73y4-00041" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/2">reg. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ae6d9ffceb61b5fe227bde398d5a13e2" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crc3i73y4-00047" SectionRef="section-84-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/4">s. 84(4)</CitationSubRef>
inserted (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1954" id="crc3i73y4-00048" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1954" Title="The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014">The Pensions Act 2011(Consequential and Supplementary Provisions) Regulations 2014 (S.I. 2014/1954)</Citation>
,
<CitationSubRef CitationRef="crc3i73y4-00048" id="crc3i73y4-00049" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crc3i73y4-00048" id="crc3i73y4-00050" SectionRef="regulation-3-2-c-iii" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/3/2/c/iii" Operative="true">3(2)(c)(iii)</CitationSubRef>
(with
<CitationSubRef CitationRef="crc3i73y4-00048" id="crc3i73y4-00051" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1954/regulation/2">reg. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-30cb35bcfa448c8361766e2721fe6194" Type="F">
<Para>
<Text>
<CitationSubRef id="crc44vdg4-00006" SectionRef="section-94-2A-a-ix" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/a/ix">S. 94(2A)(a)(ix)</CitationSubRef>
inserted (11.9.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/19" id="crc44vdg4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="19" Title="Pensions Act 2014">Pensions Act 2014 (c. 19)</Citation>
,
<CitationSubRef CitationRef="crc44vdg4-00007" id="crc44vdg4-00008" SectionRef="section-56-1" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/section/56/1">s. 56(1)</CitationSubRef>
,
<CitationSubRef CitationRef="crc44vdg4-00007" id="crc44vdg4-00009" SectionRef="schedule-18-paragraph-9-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/schedule/18/paragraph/9/2/a" Operative="true">Sch. 18 para. 9(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/2377" id="crc44vdg4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="2377" Title="The Pensions Act 2014 (Commencement No. 2) Order 2014">S.I. 2014/2377</Citation>
,
<CitationSubRef CitationRef="crc44vdg4-00010" id="crc44vdg4-00011" SectionRef="article-2-1-a-i" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/1/a/i">art. 2(1)(a)(i)</CitationSubRef>
<CitationSubRef CitationRef="crc44vdg4-00010" id="crc44vdg4-00012" SectionRef="article-2-2-k" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/2/k">(2)(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2fa411645cda1aff46890cf1ff00e9e7" Type="F">
<Para>
<Text>
<CitationSubRef id="crc44vdg4-00018" SectionRef="section-94-2A-b-vii" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/94/2A/b/vii">S. 94(2A)(b)(vii)</CitationSubRef>
inserted (11.9.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/19" id="crc44vdg4-00019" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="19" Title="Pensions Act 2014">Pensions Act 2014 (c. 19)</Citation>
,
<CitationSubRef CitationRef="crc44vdg4-00019" id="crc44vdg4-00020" SectionRef="section-56-1" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/section/56/1">s. 56(1)</CitationSubRef>
,
<CitationSubRef CitationRef="crc44vdg4-00019" id="crc44vdg4-00021" SectionRef="schedule-18-paragraph-9-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/schedule/18/paragraph/9/2/b" Operative="true">Sch. 18 para. 9(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/2377" id="crc44vdg4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="2377" Title="The Pensions Act 2014 (Commencement No. 2) Order 2014">S.I. 2014/2377</Citation>
,
<CitationSubRef CitationRef="crc44vdg4-00022" id="crc44vdg4-00023" SectionRef="article-2-1-a-i" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/1/a/i">art. 2(1)(a)(i)</CitationSubRef>
<CitationSubRef CitationRef="crc44vdg4-00022" id="crc44vdg4-00024" SectionRef="article-2-2-k" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/2/k">(2)(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_445c5b7e-1349-4791-b7a3-bf33b126524f" Type="F">
<Para>
<Text>
<CitationSubRef id="ccd8e1202210261653169050100" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/a/ix" SectionRef="section-101AI-8-a-ix">S. 101AI(8)(a)(ix)</CitationSubRef>
inserted (11.9.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/19" id="d10e4" Year="2014" Class="UnitedKingdomPublicGeneralAct" Number="19" Title="Pensions Act 2014">Pensions Act 2014 (c. 19)</Citation>
,
<CitationSubRef CitationRef="d10e4" id="ccd8e7202210261653169050100" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/section/56/1" SectionRef="section-56-1">s. 56(1)</CitationSubRef>
,
<CitationSubRef CitationRef="d10e4" id="ccd8e10202210261653169050100" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/schedule/18/paragraph/9/3/a" Operative="true" SectionRef="schedule-18-paragraph-9-3-a">Sch. 18 para. 9(3)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/2377" id="d10e13" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="2377">S.I. 2014/2377</Citation>
,
<CitationSubRef CitationRef="d10e13" id="ccd8e16202210261653169050100" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/1/a/i" SectionRef="article-2-1-a-i">art. 2(1)(a)(i)</CitationSubRef>
<CitationSubRef CitationRef="d10e13" id="ccd8e20202210261653169050100" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/2/k" Operative="false" SectionRef="article-2-2-k">(2)(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_7f6e1ed2-0eaa-417f-d934-63c0b889f59b" Type="F">
<Para>
<Text>
<CitationSubRef id="ccd34e1202210261653470580100" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/101AI/8/b/vii" SectionRef="section-101AI-8-b-vii">S. 101AI(8)(b)(vii)</CitationSubRef>
inserted (11.9.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/19" id="d36e4" Year="2014" Class="UnitedKingdomPublicGeneralAct" Number="19" Title="Pensions Act 2014">Pensions Act 2014 (c. 19)</Citation>
,
<CitationSubRef CitationRef="d36e4" id="ccd34e7202210261653470580100" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/section/56/1" SectionRef="section-56-1">s. 56(1)</CitationSubRef>
,
<CitationSubRef CitationRef="d36e4" id="ccd34e10202210261653470580100" URI="http://www.legislation.gov.uk/id/ukpga/2014/19/schedule/18/paragraph/9/3/b" Operative="true" SectionRef="schedule-18-paragraph-9-3-b">Sch. 18 para. 9(3)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/2377" id="d36e13" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="2377">S.I. 2014/2377</Citation>
,
<CitationSubRef CitationRef="d36e13" id="ccd34e16202210261653470580100" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/1/a/i" SectionRef="article-2-1-a-i">art. 2(1)(a)(i)</CitationSubRef>
<CitationSubRef CitationRef="d36e13" id="ccd34e20202210261653470580100" URI="http://www.legislation.gov.uk/id/uksi/2014/2377/article/2/2/k" Operative="false" SectionRef="article-2-2-k">(2)(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-02a3034b4f5b8fbe5da84debcf9080f0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccd8e2202210281402316350100" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/84/5" SectionRef="section-84-5">s. 84(5)</CitationSubRef>
inserted (E.W.) (13.3.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/30" id="d10e5" Year="2013" Class="UnitedKingdomPublicGeneralAct" Number="30" Title="Marriage (Same Sex Couples) Act 2013">Marriage (Same Sex Couples) Act 2013 (c. 30)</Citation>
,
<CitationSubRef id="ccd8e8202210281402316350100" CitationRef="d10e5" URI="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3" SectionRef="section-21-3">s. 21(3)</CitationSubRef>
,
<CitationSubRef id="ccd8e11202210281402316350100" CitationRef="d10e5" URI="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/4/paragraph/25" Operative="true" SectionRef="schedule-4-paragraph-25">Sch. 4 para. 25</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/93" id="d10e14" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="93">S.I. 2014/93</Citation>
,
<CitationSubRef id="ccd8e18202210281402316350100" CitationRef="d10e14" URI="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/j/vii" Operative="true" SectionRef="article-3-j-vii">art. 3(j)(vii)</CitationSubRef>
; same words inserted (S.) (16.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3229" id="d10e21" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3229" Title="The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014">The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229)</Citation>
,
<CitationSubRef id="ccd8e24202210281402316350100" CitationRef="d10e21" URI="http://www.legislation.gov.uk/id/uksi/2014/3229/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="ccd8e27202210281402316350100" CitationRef="d10e21" URI="http://www.legislation.gov.uk/id/uksi/2014/3229/schedule/5/paragraph/11/7" Operative="true" SectionRef="schedule-5-paragraph-11-7">Sch. 5 para. 11(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1fc78ed6c6400dacbe3646af9661a266" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccd8e2202210281420475370100" URI="http://www.legislation.gov.uk/id/ukpga/1993/48/section/99/3/b" SectionRef="section-99-3-b">s. 99(3)(b)</CitationSubRef>
substituted (E.W.) (13.3.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/30" id="d10e5" Year="2013" Class="UnitedKingdomPublicGeneralAct" Number="30" Title="Marriage (Same Sex Couples) Act 2013">Marriage (Same Sex Couples) Act 2013 (c. 30)</Citation>
,
<CitationSubRef CitationRef="d10e5" id="ccd8e8202210281420475370100" URI="http://www.legislation.gov.uk/id/ukpga/2013/30/section/21/3" SectionRef="section-21-3">s. 21(3)</CitationSubRef>
,
<CitationSubRef CitationRef="d10e5" id="ccd8e11202210281420475370100" URI="http://www.legislation.gov.uk/id/ukpga/2013/30/schedule/7/paragraph/32" Operative="true" SectionRef="schedule-7-paragraph-32">Sch. 7 para. 32</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/93" id="d10e14" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="93">S.I. 2014/93</Citation>
,
<CitationSubRef CitationRef="d10e14" id="ccd8e18202210281420475370100" URI="http://www.legislation.gov.uk/id/uksi/2014/93/article/3/k/iii" SectionRef="article-3-k-iii">art. 3(k)(iii)</CitationSubRef>
; same words substituted (S.) (16.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3229" id="d10e21" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3229" Title="The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014">The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229)</Citation>
,
<CitationSubRef CitationRef="d10e21" id="ccd8e24202210281420475370100" URI="http://www.legislation.gov.uk/id/uksi/2014/3229/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="d10e21" id="ccd8e27202210281420475370100" URI="http://www.legislation.gov.uk/id/uksi/2014/3229/schedule/5/paragraph/11/8" SectionRef="schedule-5-paragraph-11-8" Operative="true">Sch. 5 para. 11(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>