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Pensions Act 2004
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Changes over time for: Paragraph 32
Version Superseded: 06/04/2015
Alternative versions:
- 06/04/2005- Amendment
- 22/04/2014
Point in time - 06/04/2015- Amendment
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Point in time view as at 22/04/2014.
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Pensions Act 2004, Paragraph 32 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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This section has no associated Explanatory Notes
32(1)This paragraph applies to a member of the scheme if—E+W+S
(a)his pensionable service terminates on the commencement of the assessment period, and
(b)as a result, he has rights, in relation to the scheme, under Chapter 5 of Part 4 of the Pension Schemes Act 1993 (c. 48) (early leavers: cash transfer sums and contribution refunds).
(2)Where this paragraph applies, for the purposes of this Schedule the member is to be treated as if, immediately before the assessment date, he—
(a)had relevant accrued rights to benefits under the scheme (within the meaning of section 101AA(4) of that Act), and
(b)did not have any other rights to benefits (other than benefits attributable (directly or indirectly) to a pension credit) under the scheme.
Modifications etc. (not altering text)
C1Sch. 7 modified (6.4.2005) by The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005 (S.I. 2005/652), regs. 1(1), 15
C2Sch. 7 applied (with modifications) (6.4.2005) by The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005 (S.I. 2005/652), regs. 1(1), 14(2)
C3Sch. 7 modified (6.4.2005) by The Pension Protection Fund (Compensation) Regulations 2005 (S.I. 2005/670), regs. 1(1), 12 (with reg. 23(3))
C4Sch. 7 applied (with modifications) (6.4.2005) by The Pension Protection Fund (Hybrid Schemes) (Modification) Regulations 2005 (S.I. 2005/449), regs. 1(1), 3(2)-(4)
C5Sch. 7 applied (with modifications) (6.4.2005) by The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005 (S.I. 2005/652), regs. 1(1), 13(1)
Commencement Information
I1Sch. 7 para. 32 in force at 6.4.2005 by S.I. 2005/275, art. 2(7), Sch. Pt. 7
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