The Coal Industry (Protected Persons) Pensions Regulations 1994

Interpretation

2.—(1) In these Regulations—

“the Act” means the Coal Industry Act 1994;

“accrue” means to become entitled to pension rights in respect of employment while a member of a relevant scheme and cognate expressions shall be construed accordingly;

“accrued pension rights” means the pension rights, other than future pension rights and (except where the context otherwise requires) any pension rights provided by a state pension scheme, to which a protected person is from time to time entitled;

“alternative scheme” has the meaning given by regulation 7 and—

(a)

in relation to a protected employee means the alternative scheme in which that protected employee is or was a participant; and

(b)

in relation to a protected beneficiary means the pension scheme in which that protected beneficiary has pension rights in consequence of the death of a person falling within paragraph (a);

“employer” means—

(a)

in respect of a protected employee who has ceased to be entitled to protection in the circumstances specified in regulation 3(2)(b), any person who employed that employee as a protected employee at a time before he so ceased to be entitled to protection; and

(b)

in respect of a protected beneficiary, any employer who employed the protected employee (at a time when that protected employee was entitled to protection in relation to a relevant scheme) in consequence of whose death the protected beneficiary has pension rights under a relevant scheme;

and “employment” shall be construed accordingly;

“future pension rights” has the meaning given by regulation 6;

“New Scheme” means a pension scheme established under and in accordance with the Industry-Wide Coal Staff Superannuation Scheme Regulations 1994(1) or the Industry-Wide Mineworkers' Pension Scheme Regulations 1994(2) and—

(a)

in relation to a protected employee means any New Scheme in which that protected employee is or was a participant; and

(b)

in relation to a protected beneficiary means any New Scheme in which that protected beneficiary has or had pension rights in consequence of the death of a person falling within paragraph (a);

“participate” means—

(a)

in respect of a protected employee, being a member of a relevant scheme for the purpose of accruing pension rights or otherwise being entitled to the future payment of a pension;

(b)

in respect of a protected beneficiary, being entitled to pension rights under a relevant scheme; and

(c)

in respect of an employer, adhering to a relevant scheme for the purpose of providing pension rights;

and cognate expressions shall be construed accordingly;

“participation date rights” means in relation to a protected employee the future pension rights provided by the New Scheme in the form in which the New Scheme was on the date when he became a participant in the New Scheme;

“pension group” means two or more companies which may be required to be treated as a single entity within a relevant scheme for the purpose of valuing the assets and liabilities of that scheme;

“protected beneficiary” means any person who is entitled to protection in relation to a relevant scheme by virtue of regulation 3(1)(b);

“protected employee” means any person (not being a protected beneficiary) who is entitled to protection in relation to a relevant scheme by virtue of regulation 3(1)(a);

“protected person” means any person who is a protected beneficiary or a protected employee;

“relevant scheme” means a New Scheme or an alternative scheme;

“the Taxes Act” means the Income and Corporation Taxes Act 1988(3);

(2) Unless the context otherwise requires, any reference in these Regulations to a numbered regulation or Schedule is a reference to the regulation in or the Schedule to these Regulations bearing that number, and any reference in a regulation to a numbered paragraph is a reference to the paragraph of that regulation bearing that number.

(3) Where an employer is a member of a pension group in a relevant scheme, any reference in these Regulations to that scheme shall be construed as a reference to the provisions of that scheme which relate to that pension group and any reference in these Regulations to protected persons in, the accrued pension rights under or the future pension rights provided by that scheme shall be construed as a reference to protected persons in, the accrued pension rights under or the future pension rights provided by that scheme in respect of the pension group of which that employer is a member.

(1)

1994/2973.

(2)

1994/2974.

(3)

1988 c. 1.