Application of these RegulationsE+W+S
2.—(1) Subject to [F1paragraphs (2), (3) and (3A)], and regulations 6(2), 7(2) and 8, these Regulations apply in relation to a scheme which—
(a)is, or was formerly, a tax approved scheme (or in respect of which an application for tax approval has been made which has not been determined); or
[F2(aa)is a scheme which—
(i)has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions); and
(ii)is undertaking cross-border activities; or]
(b)is a public service pension scheme.
(2) These Regulations do not apply to a scheme—
(a)whose members are fewer than 2;
[F3(aa)F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
[F5(b)the only benefits provided by which are death benefits; or]
(c)unless—
(i)it is established in the United Kingdom, or
(ii)it has 1 or more trustees resident in the United Kingdom.
[F6(2A) For the purposes of this regulation, any reference to a scheme which is undertaking cross-border activities is a reference to a scheme in relation to which the trustees or managers are—
(a)authorised under section 288 of the Pensions Act 2004 (general authorisation to accept contributions from European employers); and
(b)approved under section 289 of that Act (approval in relation to particular European employer) in relation to a European employer.]
(3) Regulations 3 to 7 shall not apply to a scheme established by the Salvation Army Act 1963 M1.
[F7(3A) In the case of a scheme which is a stakeholder pension scheme within the meaning of section 1 of the Welfare Reform and Pensions Act 1999, regulation 5 shall have effect as if paragraph (5) were omitted.]
(4) These Regulations do not impose on the trustees of a scheme any duty in relation to—
(a)any member or prospective member if no person who employs him in relevant employment has informed the trustees that he is a member or prospective member; or
(b)an independent trade union recognised to any extent for the purposes of collective bargaining in relation to members and prospective members of the scheme if no person who employs any such member or prospective member in relevant employment has informed the trustees that the trade union is so recognised;
(c)any member where all members are trustees.
Textual Amendments
F1Words in reg. 2(1) substituted (1.10.2000) by The Stakeholder Pension Schemes Regulations 2000 (S.I. 2000/1403), regs. 1(2), 28(3)(a)
F2Reg. 2(1)(aa) inserted (30.3.2006) by Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006 (S.I. 2006/467), regs. 1(2), 2(2)
F3Reg. 2(2)(aa) inserted (31.12.2000) by The Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations 2000 (S.I. 2000/3198), regs. 1(1), 7
F4Reg. 2(2)(aa) revoked (6.4.2006) by Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006 (S.I. 2006/467), regs. 1(3), 10, Sch.
F5Reg. 2(2)(b) substituted (6.4.1997) by The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997 (S.I. 1997/786), reg. 1, Sch. 1 para. 10(3)
F6Reg. 2(2A) inserted (30.3.2006) by Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006 (S.I. 2006/467), regs. 1(2), 2(3)
F7Reg. 2(3A) inserted (1.10.2000) by The Stakeholder Pension Schemes Regulations 2000 (S.I. 2000/1403), regs. 1(2), 28(3)(b)
Modifications etc. (not altering text)
C1 Regs. 1 2 applied (1.10.2000) by The Stakeholder Pension Schemes Regulations 2000 (S.I. 2000/1403) , regs. 1(2) , 32 , Schs. 2
Marginal Citations