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Proceeds of Crime Act 2002

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275 Pension schemes: supplementaryE+W+S+N.I.
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(1)Regulations may make provision as to the exercise by trustees or managers of their powers under sections 273 and 274, including provision about the calculation and verification of the value at any time of rights or liabilities.

(2)The power conferred by subsection (1) includes power to provide for any values to be calculated or verified—

(a)in a manner which, in the particular case, is approved by a prescribed person, or

(b)in accordance with guidance from time to time prepared by a prescribed person.

(3)Regulations means regulations made by the Secretary of State after consultation with the Scottish Ministers [F1or, in relation to Northern Ireland, regulations made by the Department of Justice] ; and prescribed means prescribed by regulations.

(4)A pension scheme means an occupational pension scheme or a personal pension scheme; and those expressions have the same meaning as in the Pension Schemes Act 1993 (c. 48) or, in relation to Northern Ireland, the Pension Schemes (Northern Ireland) Act 1993 (c. 49).

(5)In relation to an occupational pension scheme or a personal pension scheme, the trustees or managers means—

(a)in the case of a scheme established under a trust, the trustees,

(b)in any other case, the managers.

(6)References to a pension scheme include—

(a)a retirement annuity contract (within the meaning of Part 3 of the Welfare Reform and Pensions Act 1999 (c. 30) or, in relation to Northern Ireland, Part 4 of the Welfare Reform and Pensions (Northern Ireland) Order 1999),

(b)an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme,

(c)an annuity purchased, or entered into, for the purpose of discharging any liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 (c. 30) or, in relation to Northern Ireland, Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.

(7)References to the trustees or managers—

(a)in relation to a retirement annuity contract or other annuity, are to the provider of the annuity,

(b)in relation to an insurance policy, are to the insurer.

(8)Subsections (3) to (7) have effect for the purposes of this group of sections (that is, sections 273 and 274 and this section).

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Commencement Information

I1S. 275 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

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