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The Personal and Occupational Pension Schemes (Protected Rights) Regulations 1987
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- UK Statutory Instruments
- 1987 No. 1117
- Regulation 6
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Giving effect to protected rights in money purchase contracted-out scheme by providing lump sum
6.—(1) For the purposes of paragraph 9(3)(b) of Schedule 1 to the Act as modified by section 32(2B) of the Social Security Pensions Act 1975 (effect may be given to protected rights in a money purchase contracted-out scheme by the provision of a lump sum where the annual rate of the pension or annuity would not exceed the prescribed amount) the prescribed amount is £104.
(2) For the purposes of paragraph 9(3)(c) of Schedule 1 to the Act as modified by section 32(2B) of the Social Security Pensions Act 1975 (effect may be given to protected rights in a money purchase contracted-out scheme by the provision of a lump sum in prescribed circumstances) the prescribed circumstances are that—
(a)effect is given to all the member’s protected rights by the provision of a lump sum; and
(b)either—
(i)the member has no rights under the scheme other than his protected rights; or
(ii)effect is given to all those of his rights under the scheme which are not protected rights by the provision of a lump sum.
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