Amendment of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 19977
In regulation 2(1)(a) of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 199717 (commutation of a pension under an occupational pension scheme), after paragraph (ii) insert—
iii
the earner or the earner’s widow, widower or surviving civil partner is a payment—
aa
by a registered pension scheme (within the meaning given in section 150(2) of the Finance Act 2004 (meaning of “pension scheme”)); and
bb
that is described in Part 2 of the Registered Pension Schemes (Authorised Payments) Regulations 2009; or