The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000
PART I GENERAL
1Citation, commencement and interpretation
PART II EXTENSION, POSTPONEMENT OR CESSATION OF IMPLEMENTATION PERIOD
2 Time period for notification to the Regulatory Authority of failure by the trustees or managers of an occupational pension scheme to discharge their liability in respect of a pension credit
3Circumstances in which an application for an extension of the implementation period may be made
4 Postponement or cessation of implementation period when an application is made for leave to appeal out of time
5 Civil penalties
PART III DEATH OF PERSON ENTITLED TO A PENSION CREDIT BEFORE LIABILITY IN RESPECT OF THE PENSION CREDIT IS DISCHARGED
6 Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit
PART IV DISCHARGE OF LIABILITY IN RESPECT OF A PENSION CREDIT
7 Funded pension schemes
8 Unfunded occupational pension schemes other than public service pension schemes
9 Other pension arrangements
10 Calculation of the value of appropriate rights
11Qualifying arrangements
12 Disqualification as a destination for pension credit—general
13 Disqualification as a destination for pension credit—contracted-out or safeguarded rights
14 Disqualification as a destination for pension credit—occupational pension schemes
15 Disqualification as a destination for pension credit—annuity contracts and insurance policies
16 Adjustments to the amount of the pension credit—occupational pension schemes which are underfunded on the valuation day
17 Adjustments to the amount of the pension credit—payments made without knowledge of the pension debit
18 Adjustments to the amount of the pension credit—increasing the amount of the pension credit

2000 No. 1053

PENSIONS

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

Made

Laid before Parliament

Coming into force

The Secretary of State for Social Security, in exercise of the powers conferred upon him by sections 10(2)(b), 124(1)M1 and 174(2) and (3) of the Pensions Act 1995M2, sections 33(2)(a) and (4), 34(4)(c), 35(2)(b) and 83(4) and (6) of, and paragraphs 1(2)(b), (3)(c), 3(3)(c), 4(2)(c), (4), 5(b), 6(2)(b), 7(1)(b), (2)(a), (2)(b), (3), (4), (6), 8(1), (2), 9, 10, and 13 of Schedule 5 to, the Welfare Reform and Pensions Act 1999M3, and of all other powers enabling him in that behalf, after consulting such persons as he considered appropriateM4, hereby makes the following Regulations:

Annotations:
Marginal Citations
M1

Section 124(1) is cited because of the meaning there given to “prescribed" and “regulations".

M4

See sections 120(1) of the Pensions Act 1995 and 83(11) of the Welfare Reform and Pensions Act 1999.