PART 5Amendments coming into force on 6th April 2021
Amendment of the Pension Sharing (Implementation and Discharge of Liability) Regulations 200036
1
The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 are amended as follows.
2
In regulation 1(2), omit the definitions of “contracted-out”, “guaranteed minimum pension”, “HMRC”, and “the second abolition date”73.
3
In regulation 3(a), omit sub-paragraph (ii)74.