PART IGENERAL
Citation, commencement and interpretation1.
(1)
These Regulations may be cited as the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 and shall come into force on 1 December 2000.
(2)
In these Regulations—
“the 1995 Act” means the Pensions Act 1995;
“the 1999 Act” means the Welfare Reform and Pensions Act 1999;
“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the base rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;
“the implementation period” has the meaning given by section 34 of the 1999 Act;
“occupational pension scheme” has the meaning given by section 1 of the 1993 Act;
“pension arrangement” has the meaning given by section 46(1) of the 1999 Act;
“pension credit” means a credit under section 29(1)(b) of the 1999 Act;
“pension sharing order or provision” means an order or provision which is mentioned in section 28(1) of the 1999 Act;
“person responsible for a pension arrangement” has the meaning given to that expression in section 46(2) of the 1999 Act;
“the reference banks” means the seven largest institutions for the time being which—
(a)
(b)
(c)
quote a base rate in sterling;
“scheme actuary”, in relation to a scheme to which section 47(1)(b) of the 1995 Act applies, means the actuary mentioned in section 47(1)(b) of that Act;
“transferee” has the meaning given by section 34 (5) of the 1999 Act;
“transferor” has the meaning given by section 34 (5) of the 1999 Act;
“trustees or managers”, in relation to an occupational pension scheme or a personal pension scheme means—
(a)
in the case of a scheme established under a trust, the trustees of the scheme, and
(b)
in any other case, the managers of the scheme;
“the valuation day” has the meaning given in section 29(7) of the 1999 Act.