1993 c. 48. Section 9 is amended by sections 136(3) and (4), 151 and 177 of, and paragraphs 21 and 24 of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c. 26) and section 1(1) of, and paragraph 35(1) to (4) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Section 25(2) is substituted by paragraph 33(b) of Schedule 5 to the Pensions Act 1995 and amended by paragraph 40(a) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. Section 97 is amended by paragraph 4 of Schedule 6 to the Pensions Act 1995 and by section 56 of, and paragraph 8(1) of Schedule 5 to, the Child Support, Pensions and Social Security Act 2000 (c. 19). Sections 101I and 101L are inserted by section 37 of the Welfare Reform and Pensions Act 1999 (c. 30). Section 113 was amended by section 1(2)(a) of the Employment Rights (Dispute Resolution) Act 1998 (c. 8) and by section 52 of the Child Support, Pensions and Social Security Act 2000. Section 181(1) is cited for the meaning it gives to “prescribe” and “regulations”. Section 183(3) was amended by sections 122, 173 and 177 of, and paragraph 45 of Schedule 3, paragraph 15(b) of Schedule 6 and Part 1 of Schedule 7 to, the Pensions Act 1995, and by section 84(1) of, and paragraphs 28 and 42 of Schedule 12 to, the Welfare Reform and Pensions Act 1999.

1995 c. 26. Section 73 is substituted and sections 73A and 73B are inserted by section 270(1) of the Pensions Act 2004 (c. 35). Section 74(2) is amended by sections 270(2)(b) and 320 of, and Part 1 of Schedule 13 to, that Act. Section 74(3)(e) is inserted by section 270(2)(c) of that Act. Section 118(2) was amended by section 47(3) of the Child Support, Pensions and Social Security Act 2000. Section 124(1) is cited for the meaning it gives to “prescribed” and “regulations”. Subsections (3A) to (3E) are inserted into section 124 by section 49(2) of the Child Support, Pensions and Social Security Act 2000.

1999 c. 30.

2004 c. 35.

2004 c. 12.

See section 185 of the Pension Schemes Act 1993 and section 120 of the Pensions Act 1995 which provide that the Secretary of State must consult such persons as he may consider appropriate before making regulations for the purposes of the provisions for the purposes of which these Regulations are made. This duty does not apply where regulations are made before the end of the period of six months beginning with the coming into force of any enactment upon which the regulations are consequential.

See section 83(11) of the Welfare Reform and Pensions Act 1999.

http://www.legislation.gov.uk/uksi/2005/706/contents/2014-04-06The Occupational Pension Schemes (Winding up etc.) Regulations 2005texttext/xmlenStatute Law DatabasePENSIONS2022-12-01Expert Participation2014-04-06These Regulations are made as a consequence of provisions in the Pensions Act 2004 (c. 35) (“the 2004 Act”) and relate to the winding up of occupational pension schemes.The Occupational Pension Schemes (Winding up etc.) Regulations 20051Citation, commencement and application2InterpretationWinding up3Schemes to which section 73 of the 1995 Act does not apply4Corresponding PPF liability: modifications of the pension compensation provisions etc.5Early leaver's rights: deemed election for contribution refund6Adjustments to discretionary awards7Adjustments to survivors' benefits8Entitlement to death benefits treated as arising before commencement of winding up period9Calculation of the value or amount of scheme assets and liabilities10Discharge of liabilities during assessment period11Requirements to be met where liabilities discharged on winding up12Commencement of winding up13Multi-employer sectionalised schemes, schemes with partial government guarantee and partly foreign schemes14Consequential amendmentsTransfer values15Amendments of the Occupational Pension Schemes (Transfer Values) Regulations 1996Pension sharing16Amendments of the Pension Sharing (Valuation) Regulations 200017Amendments of the Pension Sharing (Implementation and Discharge of Liability) Regulations 200018Amendments of the Pension Sharing (Pension Credit Benefit) Regulations 2000SCHEDULEConsequential amendmentsPART 1THE OCCUPATIONAL PENSION SCHEMES (WINDING UP) REGULATIONS 19961In regulation 2 for paragraph (1) substitute— 2In regulation 3 (modifications of s.73(3) etc.)— 3In regulation 5 (modification of schemes to fix time for...4In regulation 7 (requirements applicable to notices of discharge under...5In regulation 11(1)(b) (records and information), as it applies to...6For paragraph (1) of regulation 12 (winding up of sectionalised...7After regulation 12 insert— Schemes with partial government guarantee (1) This regulation applies if a relevant public authority has—...PART 2OTHER REGULATIONSOccupational Pension Schemes (Contracting-out) Regulations 19968(1) The Occupational Pension Schemes (Contracting-out) Regulations 1996 are amended...Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 19969(1) The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial...Occupational Pension Schemes (Disclosure of Information) Regulations 199610In regulation 5(15) of the Occupational Pension Schemes (Disclosure of...Occupational Pension Schemes (Payments to Employers) Regulations 199611In regulation 15(3) of the Occupational Pension Schemes (Payments to...Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 199712In regulation 2(3) of the Occupational Pension Schemes (Assignment, Forfeiture,...Statutory Instruments2005 No. 706PENSIONSThe Occupational Pension Schemes (Winding up etc.) Regulations 2005Made22nd March 2005Laid before Parliament23rd March 2005Coming into force, except forparagraph 4 of the Schedule,6th April 2005paragraph 4 of the Schedule6th April 2006

The Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 9, 25(2), 97(1), (2)(b) and (3), 101I, 101L, 113, 181(1) and 183(3) of the Pension Schemes Act 1993 , sections 49(2)(b), 56(3), 57(1) and (5), 68(2)(e), 73(2)(b), (6), (7) and (9), 73A(7), (8)(a) and (b) and (10), 73B(4), (5) and (8), 74(2) and (3)(e), 76(2), 91(5)(c), 118(1)(a) and (b), 119, 124(1) and (3E), 174(2)(a) and (3) of the Pensions Act 1995 and sections 30(1) and (2) and 83(4) and (6) of, and paragraph 8(1) of Schedule 5 to, the Welfare Reform and Pensions Act 1999 , and of all other powers enabling him in that behalf, by this instrument which is consequential on section 270 of the Pensions Act 2004 and section 326 of and Part 3 of Schedule 42 to the Finance Act 2004 and is made before the end of the period of six months beginning with the coming into force of those provisions , and having consulted such persons as the Secretary of State considers appropriate with respect to regulations 16 and 17 , hereby makes the following Regulations:

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="uksi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2005/706"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2005/706"/>
<FRBRdate date="2005-03-22" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="706"/>
<FRBRname value="S.I. 2005/706"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2005/706/2014-04-06"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2005/706/2014-04-06"/>
<FRBRdate date="2014-04-06" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2005/706/2014-04-06/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2005/706/2014-04-06/data.akn"/>
<FRBRdate date="2024-12-10Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="2005-03-22" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="2005-03-23" eId="date-laid-1" source="#united-kingdom-parliament"/>
<eventRef date="2005-03-22" eId="date-2005-03-22" source="#"/>
<eventRef date="2014-04-06" eId="date-2014-04-06" source="#"/>
<eventRef date="2016-04-06" eId="date-2016-04-06" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e90" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e95" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e100" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e104" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e109" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e119" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e124" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e129" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e134" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e139" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e144" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e149" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e154" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e160" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e165" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e170" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e174" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e179" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e183" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e188" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e193" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e199" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e204" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e209" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e214" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e219" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e224" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e229" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e234" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e239" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e244" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e249" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e253" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e258" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e262" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e267" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e271" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e276" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e280" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e285" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction href="#d24e292" refersTo="#extent-e+w+s" type="jurisdiction"/>
<restriction refersTo="#period-from-2014-04-06-to-2016-04-06" type="jurisdiction"/>
<restriction href="#preface" refersTo="#period-from-2005-03-22" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#preface" refersTo="#c1189944"/>
<uk:commentary href="#preface" refersTo="#c1189946"/>
<uk:commentary href="#preface" refersTo="#c1189948"/>
<uk:commentary href="#preface" refersTo="#c1189951"/>
<uk:commentary href="#preface" refersTo="#c1189953"/>
<uk:commentary href="#preface" refersTo="#c1189955"/>
<uk:commentary href="#preface" refersTo="#c1189957"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2005-03-22">
<timeInterval start="#date-2005-03-22" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2014-04-06-to-2016-04-06">
<timeInterval start="#date-2014-04-06" end="#date-2016-04-06" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCOrganization eId="united-kingdom-parliament" href="" showAs="UnitedKingdomParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCLocation eId="extent-e+w+s" href="" showAs="E+W+S"/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189944" marker="M1">
<p>
<ref eId="c00001" href="http://www.legislation.gov.uk/id/ukpga/1993/48">1993 c. 48</ref>
. Section 9 is amended by sections 136(3) and (4), 151 and 177 of, and paragraphs 21 and 24 of Schedule 5 and Part 3 of Schedule 7 to, the
<ref eId="c00002" href="http://www.legislation.gov.uk/id/ukpga/1995/26">Pensions Act 1995 (c. 26)</ref>
and section 1(1) of, and paragraph 35(1) to (4) of Schedule 1 to, the
<ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/1999/2">Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)</ref>
. Section 25(2) is substituted by paragraph 33(b) of Schedule 5 to the Pensions Act 1995 and amended by paragraph 40(a) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. Section 97 is amended by paragraph 4 of Schedule 6 to the Pensions Act 1995 and by section 56 of, and paragraph 8(1) of Schedule 5 to, the
<ref eId="c00004" href="http://www.legislation.gov.uk/id/ukpga/2000/19">Child Support, Pensions and Social Security Act 2000 (c. 19)</ref>
. Sections 101I and 101L are inserted by section 37 of the
<ref eId="c00005" href="http://www.legislation.gov.uk/id/ukpga/1999/30">Welfare Reform and Pensions Act 1999 (c. 30)</ref>
. Section 113 was amended by section 1(2)(a) of the
<ref eId="c00006" href="http://www.legislation.gov.uk/id/ukpga/1998/8">Employment Rights (Dispute Resolution) Act 1998 (c. 8)</ref>
and by section 52 of the Child Support, Pensions and Social Security Act 2000. Section 181(1) is cited for the meaning it gives to “prescribe” and “regulations”. Section 183(3) was amended by sections 122, 173 and 177 of, and paragraph 45 of Schedule 3, paragraph 15(b) of Schedule 6 and Part 1 of Schedule 7 to, the Pensions Act 1995, and by section 84(1) of, and paragraphs 28 and 42 of Schedule 12 to, the Welfare Reform and Pensions Act 1999.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189946" marker="M2">
<p>
<ref eId="c00007" href="http://www.legislation.gov.uk/id/ukpga/1995/26">1995 c. 26</ref>
. Section 73 is substituted and sections 73A and 73B are inserted by section 270(1) of the
<ref eId="c00008" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
. Section 74(2) is amended by sections 270(2)(b) and 320 of, and Part 1 of Schedule 13 to, that Act. Section 74(3)(e) is inserted by section 270(2)(c) of that Act. Section 118(2) was amended by section 47(3) of the Child Support, Pensions and Social Security Act 2000. Section 124(1) is cited for the meaning it gives to “prescribed” and “regulations”. Subsections (3A) to (3E) are inserted into section 124 by section 49(2) of the Child Support, Pensions and Social Security Act 2000.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189948" marker="M3">
<p>
<ref eId="c00009" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189951" marker="M4">
<p>
<ref eId="c00010" href="http://www.legislation.gov.uk/id/ukpga/2004/35">2004 c. 35</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189953" marker="M5">
<p>
<ref eId="c00011" href="http://www.legislation.gov.uk/id/ukpga/2004/12">2004 c. 12</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189955" marker="M6">
<p>
<i>See </i>
<ref eId="c00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/706/section/185">section 185</ref>
of the Pension Schemes Act 1993 and section 120 of the Pensions Act 1995 which provide that the Secretary of State must consult such persons as he may consider appropriate before making regulations for the purposes of the provisions for the purposes of which these Regulations are made. This duty does not apply where regulations are made before the end of the period of six months beginning with the coming into force of any enactment upon which the regulations are consequential.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1189957" marker="M7">
<p>
<i>See</i>
section 83(11) of the Welfare Reform and Pensions Act 1999.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/uksi/2005/706/contents/2014-04-06</dc:identifier>
<dc:title>The Occupational Pension Schemes (Winding up etc.) Regulations 2005</dc:title>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:subject scheme="SIheading">PENSIONS</dc:subject>
<dc:modified>2022-12-01</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2014-04-06</dct:valid>
<dc:description>These Regulations are made as a consequence of provisions in the Pensions Act 2004 (c. 35) (“the 2004 Act”) and relate to the winding up of occupational pension schemes.</dc:description>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2005"/>
<ukm:Number Value="706"/>
<ukm:Made Date="2005-03-22"/>
<ukm:Laid Date="2005-03-23" Class="UnitedKingdomParliament"/>
<ukm:ISBN Value="0110726723"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2005/706/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2008-12-08" URI="http://www.legislation.gov.uk/uksi/2005/706/pdfs/uksiem_20050706_en.pdf" Title="Explanatory Memorandum"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2005/706/pdfs/uksi_20050706_300909_en.pdf" Date="2015-04-02" Revised="2009-09-30" Size="73752"/>
<ukm:Alternative Date="2008-12-08" URI="http://www.legislation.gov.uk/uksi/2005/706/pdfs/uksi_20050706_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="33"/>
<ukm:BodyParagraphs Value="19"/>
<ukm:ScheduleParagraphs Value="14"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<coverPage>
<block name="title">
<docTitle>
The Occupational Pension Schemes (Winding up
<abbr title="et cetera" xml:lang="la">etc.</abbr>
) Regulations 2005
</docTitle>
</block>
<toc>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/1/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Citation, commencement and application</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/2/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">Interpretation</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2005/706/part/1/2014-04-06" ukl:Name="ContentsPart">
<inline name="tocHeading">
<i>Winding up</i>
</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/3/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">Schemes to which section 73 of the 1995 Act does not apply</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/4/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">
Corresponding
<abbr class="acronym" title="Pension Protection Fund">PPF</abbr>
liability: modifications of the pension compensation provisions
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/5/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">5</inline>
<inline name="tocHeading">Early leaver's rights: deemed election for contribution refund</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/6/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">Adjustments to discretionary awards</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/7/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">Adjustments to survivors' benefits</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/8/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">8</inline>
<inline name="tocHeading">Entitlement to death benefits treated as arising before commencement of winding up period</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/9/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">9</inline>
<inline name="tocHeading">Calculation of the value or amount of scheme assets and liabilities</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/10/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">10</inline>
<inline name="tocHeading">Discharge of liabilities during assessment period</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/11/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">11</inline>
<inline name="tocHeading">Requirements to be met where liabilities discharged on winding up</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/12/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">12</inline>
<inline name="tocHeading">Commencement of winding up</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/13/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">13</inline>
<inline name="tocHeading">Multi-employer sectionalised schemes, schemes with partial government guarantee and partly foreign schemes</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/14/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">14</inline>
<inline name="tocHeading">Consequential amendments</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2005/706/part/2/2014-04-06" ukl:Name="ContentsPart">
<inline name="tocHeading">
<i>Transfer values</i>
</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/15/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">15</inline>
<inline name="tocHeading">Amendments of the Occupational Pension Schemes (Transfer Values) Regulations 1996</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2005/706/part/3/2014-04-06" ukl:Name="ContentsPart">
<inline name="tocHeading">
<i>Pension sharing</i>
</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/16/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">16</inline>
<inline name="tocHeading">Amendments of the Pension Sharing (Valuation) Regulations 2000</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/17/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">17</inline>
<inline name="tocHeading">Amendments of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/regulation/18/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">18</inline>
<inline name="tocHeading">Amendments of the Pension Sharing (Pension Credit Benefit) Regulations 2000</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/2014-04-06" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE</inline>
<inline name="tocHeading">Consequential amendments</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/1/2014-04-06" ukl:Name="ContentsPart">
<inline name="tocNum">PART 1</inline>
<inline name="tocHeading">THE OCCUPATIONAL PENSION SCHEMES (WINDING UP) REGULATIONS 1996</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/1/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">In regulation 2 for paragraph (1) substitute— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/2/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">In regulation 3 (modifications of s.73(3) etc.)— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/3/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">In regulation 5 (modification of schemes to fix time for...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/4/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">In regulation 7 (requirements applicable to notices of discharge under...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/5/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">5</inline>
<inline name="tocHeading">In regulation 11(1)(b) (records and information), as it applies to...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/6/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">For paragraph (1) of regulation 12 (winding up of sectionalised...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/7/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">After regulation 12 insert— Schemes with partial government guarantee (1) This regulation applies if a relevant public authority has—...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/2/2014-04-06" ukl:Name="ContentsPart">
<inline name="tocNum">PART 2</inline>
<inline name="tocHeading">OTHER REGULATIONS</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/2/crossheading/occupational-pension-schemes-contractingout-regulations-1996/2014-04-06" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Occupational Pension Schemes (Contracting-out) Regulations 1996</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/8/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">8</inline>
<inline name="tocHeading">(1) The Occupational Pension Schemes (Contracting-out) Regulations 1996 are amended...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/2/crossheading/occupational-pension-schemes-minimum-funding-requirement-and-actuarial-valuations-regulations-1996/2014-04-06" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/9/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">9</inline>
<inline name="tocHeading">(1) The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/2/crossheading/occupational-pension-schemes-disclosure-of-information-regulations-1996/2014-04-06" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Occupational Pension Schemes (Disclosure of Information) Regulations 1996</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/10/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">10</inline>
<inline name="tocHeading">In regulation 5(15) of the Occupational Pension Schemes (Disclosure of...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/2/crossheading/occupational-pension-schemes-payments-to-employers-regulations-1996/2014-04-06" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Occupational Pension Schemes (Payments to Employers) Regulations 1996</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/11/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">11</inline>
<inline name="tocHeading">In regulation 15(3) of the Occupational Pension Schemes (Payments to...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/part/2/crossheading/occupational-pension-schemes-assignment-forfeiture-bankruptcy-etc-regulations-1997/2014-04-06" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>
Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy
<abbr title="et cetera" xml:lang="la">etc.</abbr>
) Regulations 1997
</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/uksi/2005/706/schedule/paragraph/12/2014-04-06" ukl:Name="ContentsItem">
<inline name="tocNum">12</inline>
<inline name="tocHeading">In regulation 2(3) of the Occupational Pension Schemes (Assignment, Forfeiture,...</inline>
</tocItem>
</toc>
</coverPage>
<preface eId="preface">
<block name="banner">Statutory Instruments</block>
<block name="number">
<docNumber>2005 No. 706</docNumber>
</block>
<container name="subjects">
<container name="subject">
<block name="subject">
<concept refersTo="#">PENSIONS</concept>
</block>
</container>
</container>
<block name="title">
<docTitle>
The Occupational Pension Schemes (Winding up
<abbr title="et cetera" xml:lang="la">etc.</abbr>
) Regulations 2005
</docTitle>
</block>
<container name="dates">
<block name="madeDate" refersTo="#date-made">
<span>Made</span>
<docDate date="2005-03-22">22nd March 2005</docDate>
</block>
<block name="laidDate" refersTo="#date-laid-1">
<span>Laid before Parliament</span>
<docDate date="2005-03-23">23rd March 2005</docDate>
</block>
<block name="commenceDate">
<span>Coming into force, except for</span>
</block>
<block name="commenceDate">
<span>paragraph 4 of the Schedule,</span>
<docDate date="2005-04-06">6th April 2005</docDate>
</block>
<block name="commenceDate">
<span>paragraph 4 of the Schedule</span>
<docDate date="2006-04-06">6th April 2006</docDate>
</block>
</container>
</preface>
<preamble>
<formula name="enactingText">
<p>
The Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 9, 25(2), 97(1), (2)(b) and (3), 101I, 101L, 113, 181(1) and 183(3) of the Pension Schemes Act 1993
<noteRef href="#c1189944" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
, sections 49(2)(b), 56(3), 57(1) and (5), 68(2)(e), 73(2)(b), (6), (7) and (9), 73A(7), (8)(a) and (b) and (10), 73B(4), (5) and (8), 74(2) and (3)(e), 76(2), 91(5)(c), 118(1)(a) and (b), 119, 124(1) and (3E), 174(2)(a) and (3) of the Pensions Act 1995
<noteRef href="#c1189946" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
and sections 30(1) and (2) and 83(4) and (6) of, and paragraph 8(1) of Schedule 5 to, the Welfare Reform and Pensions Act 1999
<noteRef href="#c1189948" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
, and of all other powers enabling him in that behalf, by this instrument which is consequential on section 270 of the Pensions Act 2004
<noteRef href="#c1189951" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
and section 326 of and Part 3 of Schedule 42 to the Finance Act 2004
<noteRef href="#c1189953" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
and is made before the end of the period of six months beginning with the coming into force of those provisions
<noteRef href="#c1189955" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
, and having consulted such persons as the Secretary of State considers appropriate with respect to regulations 16 and 17
<noteRef href="#c1189957" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
, hereby makes the following Regulations:
</p>
</formula>
</preamble>
</act>
</akomaNtoso>