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Changes over time for: Section 165
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Timeline of Changes
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Status:
Point in time view as at 11/02/2021.
Changes to legislation:
Pensions Act 2004, Section 165 is up to date with all changes known to be in force on or before 25 February 2025. 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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Changes to Legislation
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165Guaranteed minimum pensionsE+W+S
This section has no associated Explanatory Notes
(1)The Board must notify the Commissioners of Inland Revenue where, by reason of it assuming responsibility for an eligible scheme in accordance with this Chapter, the trustees or managers of the scheme are discharged from their liability to provide a guaranteed minimum pension (within the meaning of the Pension Schemes Act 1993 (c. 48)) to or in respect of a member of the scheme.
(2)Notification under subsection (1) must be given as soon as reasonably practicable.
(3)In section 47 of the Pension Schemes Act 1993 (further provision concerning entitlement to a guaranteed minimum pension for the purposes of section 46), after subsection (7) insert—
“(8)For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.”
Modifications etc. (not altering text)
Commencement Information
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