3 Prescribed schemes
1 For the purposes of sections 38(1)(b) and 52(1)(b) (schemes to which sections 38 (contribution notices) and 52 (restoration orders) do not apply), a prescribed scheme or a scheme of a prescribed description is—
Reg. 3(1) reg. 3 re-numbered as reg. 3(1) (6.4.2016) by The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 (S.I. 2016/200), arts. 1(2), 24(a)
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reg. 3(a) revoked (1.4.2005) by The Occupational Pension Schemes and Pension Protection Fund (Amendment) Regulations 2005 (S.I. 2005/993), regs. 1(1), 9(a)
(b) a public service pension scheme under the provisions of which there is no requirement for assets related to the intended rate or amount of benefit under the scheme to be set aside in advance (disregarding requirements relating to voluntary contributions);
(c) a scheme which is made under section 7 of the Superannuation Act 1972 (superannuation of persons employed in local government service etc.) which provides pensions to persons employed in local government service;
1972 c. 11.
(d) a scheme which is made under section 2 of the Parliamentary and Other Pensions Act 1987 (power to provide for pensions for Members of the House of Commons etc.);
1987 c. 45; section 2 was amended by section 2(1) of the Ministerial and Other Pensions and Salaries Act 1991 (c. 5).
(da) a scheme, provision for which is made by virtue of section 81(3) of the Scotland Act 1998 (remuneration of members of the Parliament and Executive);
Reg. 3(da) inserted (1.9.2009) by Occupational Pension Schemes (Scottish Parliamentary Pensions Act 2009) Regulations 2009 (S.I. 2009/1906), reg. 1, Sch. para. 5
(e) a scheme in respect of which a relevant public authority has given a guarantee or made any other arrangements for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities;
(f) a scheme which provides relevant benefits within the meaning of section 612(1) of the 1988 Act (interpretation) but which—
(i) has never been a tax approved scheme or registered for tax purposes, and
(ii) is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);
Words in reg. 3(f) substituted (1.4.2005) by The Occupational Pension Schemes and Pension Protection Fund (Amendment) Regulations 2005 (S.I. 2005/993), regs. 1(1), 9(b)
(g) a scheme—
(i) which has been categorised by the Commissioners of the Board of Inland Revenue for the purposes of its approval, or registration, as a centralised scheme for non-associated employers,
(ii) which was not contracted-out at any time before the second abolition date, and
Words in reg. 3(1)(g)(ii) substituted (6.4.2016) by The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 (S.I. 2016/200), arts. 1(2), 24(b)
(iii) under the provisions of which the only benefits that may be provided on or after retirement (other than money purchase benefits derived from the payment of voluntary contributions by any person) are lump sum benefits which are not calculated by reference to a member's salary;
(h) a scheme—
(i) the only benefits provided by which (other than money purchase benefits) are death benefits, and
(ii) under the provisions of which no member has accrued rights (other than rights to money purchase benefits);
(i) a scheme—
(i) which has such a superannuation fund as is mentioned in section 615(6) of the 1988 Act (exemption from tax in respect of certain pensions), ...
Reg. 3(1)(i)(ii) and word omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 22(2); 2020 c. 1, Sch. 5 para. 1(1)
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reg. 3(i) substituted (30.3.2006) by Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations 2006 (S.I. 2006/467), regs. 1(2), 8(2)
(j) the Chatsworth Settlement Estate Pension Scheme; and
(k) the scheme established by the Salvation Army Act 1963 .
1963 c.xxxii.
2 In this regulation—
“contracted-out” is to be construed in accordance with section 7B(2) (meaning of “contracted-out scheme” etc.) of the Pension Schemes Act 1993; and
“the second abolition date” has the meaning given in section 181(1) (general interpretation) of the Pension Schemes Act 1993.
Reg. 3(2) inserted (6.4.2016) by The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 (S.I. 2016/200), arts. 1(2), 24(c)