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Pensions Act 2014

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Changes over time for: Section 49

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There are currently no known outstanding effects for the Pensions Act 2014, Section 49. Help about Changes to Legislation

49Maximum period between scheme returns to be 5 years for micro schemesE+W+S

This section has no associated Explanatory Notes

(1)Section 63 of the Pensions Act 2004 is amended as follows.

(2)After subsection (3) insert—

(3A)But subsection (3)(a) has effect as if the reference to three years were a reference to five years if—

(a)the trustees or managers have complied with paragraph (b) of section 62(2),

(b)the information they provided under that paragraph included the number of members of the scheme, and

(c)that number was no more than 4.

(3)After subsection (4) insert—

(4A)But subsection (4)(a) has effect as if the reference to three years were a reference to five years if—

(a)on the date on which the previous scheme return notice was issued, the number of members of the scheme was recorded in the register, and

(b)that number was no more than 4.

Commencement Information

I1S. 49 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(i)

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