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SCHEDULES

SCHEDULE 1Early leavers: revaluation of accrued benefits

2Before section 83 insert—

82AOverview and meaning of “the 2015 Act commencement date”

(1)This Chapter is about the revaluation of benefits for early leavers.

(2)The table contains an overview of the contents of this Chapter.

SectionGeneral description
Section 83Benefits to which this Chapter applies
Sections 84 and 84ABasis of revaluation: benefits accrued before the 2015 Act commencement date
Sections 84B and 84CBasis of revaluation: benefits accrued on or after the 2015 Act commencement date
Section 84DSpecial rules for hybrid benefits
Sections 84E and 84FRevaluation by other methods
Section 85Revaluation not to apply to substituted benefits
Sections 85A to 86BSupplementary provision and definitions

(3)In this Chapter “the 2015 Act commencement date” means the date on which paragraph 2 of Schedule 1 to the Pension Schemes Act 2015 comes into force.