Section 54

Bereavement payments

Section 55

new allowances for bereaved spouses

Section 56

entitlement to Category B retirement pension by reference to new allowances

Part I of Schedule 8, and section 70 in so far as it relates to that Part

minor and consequential amendments—bereavement benefits

Part V of Schedule 13 in respect of the repeals specified below, and section 88 in so far as it relates to them—

repeals—

in section 617 of the Income and Corporation Taxes Act 1988,2 in subsection (1)(a) the words “widow’s payments,”, and subsection (6)

social security benefits and contributions—widow’s payments

in the Social Security Contributions and Benefits Act 1992,3 section 20(1)(e)(i)

description of contributory benefits—widow’s payment

in the Social Security Act 1998,4 paragraph 78 of Schedule 7

late claims for widowhood benefit

Schedule 2 in the respects specified below, and section 18 so far as it relates to them—

pensions: miscellaneous amendments—

Paragraph 3

inclusion of self-employed in personal pension schemes

Paragraph 4

revaluation of earnings factors

Paragraph 8

payment of contributions by Secretary of State

Paragraphs 9 to 11

supervision by Occupational Pensions Regulatory Authority

Paragraph 12

institutions who may hold deposits

Paragraph 13

annual increase in pension

Paragraph 15

improper treatment of excess assets

Paragraph 16

reports of Pensions Compensation Board

Paragraph 17

diligence against pensions: Scotland

Paragraph 18

rounding of pensionable service

Paragraph 19

employment rights for directors of corporate trustees

Paragraphs 73 and 75 of Schedule 12, and section 84(1) so far as it relates to them

treatment for income tax purposes of payments made by virtue of section 79

Part I of Schedule 13 in respect of the repeals specified below, and section 88 so far as it relates to them—

repeals: pensions (miscellaneous)—

in the Pension Schemes Act 19935, the repeals in sections 73(2)(a)(ii), 96(2)(a) and 181(1)

short service benefit, option to take cash equivalent; definitions

in the Pensions Act 19956 the repeal in section 8(4)

appointment of trustees

the repeals in section 126(1) of the Scotland Act 19987

definitions

Section 1

meaning of “stakeholder pension scheme”

Section 2

registration of stakeholder pension schemes

Section 7

reduced rates of contributions etc.

Section 8, except the definition of “designated scheme”

interpretation, and application of Part I

Schedule 1 except sub-paragraph (3) of paragraph 1, and section 6(3) except in so far as it relates to that sub-paragraph

application of enactments

Section 20

orders in Scotland

Section 23

supply of pension information in connection with divorce etc.

Section 24

charges by pension arrangements in relation to earmarking orders

Section 26

interpretation of Part III

Section 27 to 46

sharing of rights under pension arrangements

Section 47 to 51

sharing of state scheme rights

Section 85(5)

transitional provisions

Schedule 5

pension credits: mode of discharge

Schedule 6

effect of state pension debits and credits

Schedule 8, paragraph 33, and section 70 so far as it relates to that paragraph

minor and consequential amendments—retirement pensions

Schedule 12, paragraphs 5 to 7, 8(1), (2), (5), (6), 9, 11, 12, 14 to 22, 23 to 27, 28 to 42 and 43 to 63 and section 84(1) so far as it relates to those paragraphs

consequential amendments to the Family Law (Scotland) Act 19858, the Social Security Contributions and Benefits Act 19929, the Social Security Administration Act 199210, the Pension Schemes Act 199311 and the Pensions Act 199512

Schedule 13, Part II in respect of the repeals in the Family Law (Scotland) Act 1985, and Part III, and section 88 so far as it relates to those repeals and to that Part III

repeals—pension sharing

Section 3

duty of employers to facilitate access to stakeholder pension schemes

Section 4

obtaining information

Section 5

powers of inspection

Section 6(1), (2) and (4)

application of enactments

Section 8(1) as it relates to the definition of “designated scheme”

interpretation

in Schedule 1, sub-paragraph (3) of paragraph 1, and section 6(3) in so far as it relates to that sub-paragraph

application of section 47(9) of Pensions Act 1995 (professional advisers)