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(This note is not part of the Regulations)
These Regulations bring into force on 1st October 2018 the provisions of Part 1 of the Pension Schemes Act 2017 (c. 17) (“the Act”) which are not already in force. However, for the specific purpose of making regulations under it, Part 1 is brought into force the day after these Regulations are made.
These are the second commencement regulations made under the Act, and bring into force the last remaining provisions of the Act.
Part 1 of the Act defines Master Trust occupational pension schemes and sets out requirements for the authorisation and operation of those schemes. The Explanatory Notes for the Act explain its provisions and are available online (http://www.legislation.gov.uk/ukpga/2017/17/notes) and in hard copy from TSO (The Stationery Office), PO Box 29, Norwich NR3 1GN (telephone orders/general enquiries: 0333 202 5070; email: customer.services@tso.co.uk).
These Regulations have no effect on the costs of business or the voluntary sector, and no impact assessment has been produced.
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