Citation, commencement and interpretation1

1

These Regulations may be cited as the Social Security (Inherited SERPS) Regulations 2001 and shall come into force on 6th October 2002.

2

In these Regulations—

  • “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 M1;

  • “additional pension” means an additional pension derived from contributions or earnings factors in any tax year beginning after 5th April 1978 and ending before the beginning of the tax year beginning 6th April 2002 F1and an additional pension attributable to units of additional pension (within the meaning of section 14A of the Contributions and Benefits Act); and

  • “pensionable age” has the meaning given by the rules in Part I of Schedule 4 to the Pensions Act 1995 M2.