There are currently no known outstanding effects for the The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014, Section 73.
73.—(1) Regulation 15 of the Occupational Pension Schemes (Equal Treatment) Regulations 1995 (exceptions to the equal treatment rule: use of actuarial factors which differ for men and women)(1) has effect in relation to periods before 1st October 2010 as if for paragraph (2)(c) there were substituted—
“(c)a pension derived from money purchase benefits within the meaning of section 181(1) of the Pension Schemes Act 1993;”.
(2) Where the conditions specified in paragraph (3) are satisfied, regulation 15 of those Regulations has effect as if after paragraph (2)(c) there were inserted—
“(ca)a pension derived from cash balance benefits within the meaning of regulation 2 of the Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014;”.
(3) The conditions specified in this paragraph are that before 1st October 2010 the trustees or managers of the scheme—
(a)treated cash balance benefits as if they were money purchase benefits; and
(b)applied different actuarial factors for men and for women in determining the rate of a pension derived from those benefits.
Commencement Information
I1Reg. 73 comes into force in accordance with reg. 1(1)
S.I. 1995/3183. These regulations were revoked by section 211(2) and Part 2 of Schedule 7 to the Equality Act 2010 (c. 15) with effect from 1st October 2010.
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