Chwilio Deddfwriaeth

Chwiliad Uwch

Pensions Act 2004

  • Nodiadau Esboniadol Tabl o’r Cynnwys

Please note:

All reference to 'Parts' and 'sections' are from the Pensions Act 2004. For more information about understanding Explanatory Notes Rhagor o Adnoddau.

  1. Introduction

  2. Contents

  3. Summary and Background

  4. The Act

  5. Territorial Extent

  6. Commentary on Sections

    1. Part 1 – the Pensions Regulator

      1. Summary

      2. Establishment

        1. Section 1: The Pensions Regulator

        2. Sections 2 and 3: Membership of the Regulator; Further provision about the Regulator

        3. Schedule 1: The Pensions Regulator

      3. General provisions about functions

        1. Section 4: Regulator’s functions

        2. Section 5: Regulator’s objectives

        3. Section 6: Supplementary powers

        4. Section 7: Transfer of Opra’s functions to the Regulator

      4. Non-executive functions

        1. Section 8: Non-executive functions

        2. Section 9: The Determinations Panel

        3. Section 10: Functions exercisable by the Determinations Panel

        4. Schedule 2: The reserved regulatory functions

      5. Annual Report

        1. Section 11: Annual reports to Secretary of State

      6. Provision of information, education and assistance

        1. Section 12: Provision of information, education and assistance

      7. New powers in respect of occupational and personal pension schemes

        1. Section 13: Improvement Notices

        2. Section 14: Third party notices

        3. Section 15: Injunctions and interdicts

        4. Section 16: Restitution

        5. Section 17: Power of the Regulator to recover unpaid contributions

        6. Section 18: Pension liberation: interpretation

        7. Section 19: Pension liberation: court’s power to order restitution

        8. Section 20: Pension liberation: restraining orders

        9. Section 21: Pension liberation: repatriation orders

      8. Powers in relation to winding-up of occupational pension schemes

        1. Section 22: Powers to wind up occupational pension schemes

        2. Section 23: Freezing orders

        3. Section 24: Consequences of freezing order

        4. Section 25: Period of effect etc of freezing order

        5. Section 26: Validation of action in contravention of freezing order

        6. Section 27: Effect of determination to wind up scheme on freezing order

        7. Section 28: Effect of winding up order on freezing order

        8. Section 29: Effect of assessment period under Part 2 on freezing order

        9. Section 30: Power to give a direction where freezing order ceases to have effect

        10. Section 31: Notification of trustees, managers, employers and members

        11. Section 32: Sections 23 to 31: supplementary

      9. Trustees of occupational pension schemes

        1. Section 33: Prohibition orders

        2. Section 34: Suspension orders

        3. Section 35: Appointments of trustees by the Regulator

        4. Section 36: Independent Trustees

        5. Section 37: Disqualification

      10. Contribution notices where avoidance of employer debt

        1. Section 38: Contribution notices where avoidance of employer debt

        2. Section 39: The sum specified in a section 38 contribution notice

        3. Section 40: Content and effect of a section 38 contribution notice

        4. Section 41: Section 38 contribution notice: relationship with employer debt

        5. Section 42: Section 38 contribution notices: clearance statements

      11. Financial support directions

        1. Section 43: Financial support directions

        2. Section 44: Meaning of “service company” and “insufficiently resourced”

        3. Section 45: Meaning of “financial support”

        4. Section 46: Financial support directions: clearance statements

        5. Section 47: Contribution notices where non-compliance with financial support direction

        6. Section 48: The sum specified in a section 47 contribution notice

        7. Section 49: Content and effect of a section 47 contribution notice

        8. Section 50: Section 47 contribution notice: relationship with employer debt

        9. Section 51: Sections 43 to 50: interpretation

      12. Transactions at an undervalue

        1. Section 52: Restoration orders where transactions at an undervalue

        2. Section 53: Restoration orders: supplementary

        3. Section 54: Content and effect of a restoration order

        4. Section 55: Contribution notice where failure to comply with restoration order

        5. Section 56: Content and effect of a section 55 contribution notice

      13. Sections 38 to 56: partnerships and limited liability partnerships

        1. Section 57: Sections 38 to 56: partnerships and limited liability partnerships

      14. Applications under the Insolvency Act 1986

        1. Section 58: Regulator’s right to apply under section 423 of Insolvency Act 1986

      15. Register of schemes

        1. Section 59: Register of occupational and personal pension schemes

        2. Section 60: Registrable information

        3. Section 61: The register: inspection, provision of information and reports etc.

        4. Section 62: The register: duties of trustees or managers

        5. Section 63: Duty of Regulator to issue scheme return notices

        6. Section 64: Duty of trustees or managers to provide scheme return

        7. Section 65: Scheme returns: supplementary

      16. Register of prohibited trustees

        1. Section 66: Register of prohibited trustees

        2. Section 67: Accessibility of register of prohibited trustees

      17. Collecting information relevant to the Board of the Pension Protection Fund

        1. Section 68: Information relevant to the Board

        2. Section 69: Duty to notify the Regulator of certain events

      18. Reporting breaches of the law

        1. Section 70: Duty to report breaches of the law

      19. Reports by skilled persons

        1. Section 71: Reports by skilled persons

      20. Gathering information

        1. Section 72: Provision of information

        2. Section 73: Inspection of premises

        3. Section 74: Inspection of premises in respect of employers’ obligations

        4. Section 75: Inspection of premises: powers of inspectors

        5. Section 76: Inspection of premises: supplementary

        6. Section 77: Penalties relating to sections 72 to 75

        7. Section 78: Warrants

        8. Section 79: Sections 72 to 78: interpretation

      21. Provision of false or misleading information

        1. Section 80: Offences of providing false or misleading information

      22. Use of information

        1. Section 81: Use of information

      23. Disclosure of information

        1. Section 82: Restricted information

        2. Section 83: Information supplied to the Regulator by corresponding overseas authorities

        3. Section 84: Disclosure for facilitating exercise of functions by the Regulator

        4. Section 85: Disclosure for facilitating exercise of functions by the Board

        5. Section 86: Disclosure for facilitating exercise of functions by other supervisory authorities

        6. Schedule 3: Restricted information held by the Regulator: certain permitted disclosures to facilitate exercise of functions

        7. Section 87: Other permitted disclosures

        8. Section 88: Tax Information

      24. Reports

        1. Section 89: Publishing reports etc

      25. Codes of practice

        1. Section 90: Codes of practice

        2. Section 91: Procedure for issue and publication of codes of practice

        3. Section 92: Revocation of codes of practice

      26. Exercise of regulatory functions

        1. Section 93: The Regulator’s procedure in relation to its regulatory functions

        2. Section 94: Publication of procedure in relation to regulatory functions

        3. Section 95: Application of standard and special procedure

        4. Section 96: Standard procedure

        5. Section 97: Special procedure: applicable cases

        6. Section 98: Special procedure

        7. Section 99: Compulsory review

        8. Section 100: duty to have regard to the interests of members etc

        9. Section 101: Powers to vary or revoke orders, notices or directions etc

      27. The Pensions Regulator Tribunal

        1. Section 102: The Pensions Regulator Tribunal

        2. Schedule 4: The Pensions Regulator Tribunal

        3. Section 103: References to the Tribunal

        4. Section 104: Appeal on a point of law

        5. Section 105: Redetermination etc by the Tribunal

        6. Section 106: Legal assistance scheme

    2. Part 2 – the Board of the Pension Protection Fund

      1. Summary

      2. Chapter 1 – The Board

        1. Establishment

          1. Sections 107, 108 and 109: The Board of the Pension Protection Fund; Membership of the Board, Further provision about the Board

          2. Schedule 5: The Board of the Pension Protection Fund

        2. General provision about functions

          1. Section 110: Board’s functions

          2. Section 111: Supplementary powers

        3. Non-Executive functions

          1. Section 112: Non-Executive functions

        4. Financial matters

          1. Section 113: Investment of funds

          2. Section 114: Investment principles

          3. Section 115: Borrowing

          4. Section 116: Grants

          5. Section 117: Administration levy

          6. Section 118: Fees

        5. Annual reports

          1. Section 119: Annual reports to Secretary of State

      3. Chapter 2 – Information Relating to Employer’s Insolvency etc

        1. Insolvency events

          1. Sections 120: Duty to notify insolvency events in respect of employers

          2. Section 121: Insolvency event, insolvency date and insolvency practitioner

        2. Status of scheme

          1. Section 122: Insolvency practitioner’s duty to issue notices confirming status of scheme

          2. Section 123: Approval of notices issued under section 122

        3. Board’s duties

          1. Section 124: Board’s duty where there is a failure to comply with section 122

          2. Section 125: Binding notices confirming status of scheme

      4. Chapter 3 – Pension Protection

        1. Eligible schemes

          1. Section 126: Eligible schemes

        2. Circumstances in which Board assumes responsibility for eligible schemes

          1. Section 127: Duty to assume responsibility for schemes following insolvency event

          2. Section 128: Duty to assume responsibility for schemes following application or notification

          3. Section 129: Applications and notifications for the purposes of section 128

          4. Section 130: Board’s duty where application or notification received under section 129

          5. Section 131: Protected liabilities

        3. Restrictions on schemes during the assessment period

          1. Section 132: Assessment periods

          2. Section 133: Admission of new members, payments of contributions etc

          3. Section 134: Directions

          4. Section 135: Restrictions on winding up, discharge of liabilities etc

          5. Section 136: Power to validate contraventions of section 135

          6. Section 137: Board to act as creditor of the employer

          7. Section 138: Payment of scheme benefits

          8. Section 139: Loans to pay scheme benefits

        4. Ill health pensions

          1. Section 140: Reviewable ill health pensions

          2. Section 141: Effect of a review

        5. Valuation of assets and liabilities

          1. Section 143: Board’s obligation to obtain valuation of assets and protected liabilities

          2. Section 144: Approval of valuation

          3. Section 145: Binding valuations

        6. Refusal to assume responsibility

          1. Section 146: Schemes which become eligible schemes

          2. Section 147: New schemes created to replace existing schemes

          3. Section 148: Withdrawal following issue of section 122(4) notice

        7. Cessation of involvement with a scheme

          1. Section 149: Circumstances in which Board ceases to be involved with an eligible scheme

          2. Section 150: Consequences of the Board ceasing to be involved with a scheme

        8. Reconsideration

          1. Section 151: Application for reconsideration

          2. Section 152: Duty to assume responsibility following reconsideration

        9. Closed schemes

          1. Section 153: Closed schemes

        10. Winding up

          1. Section 154: Requirement to wind up schemes with sufficient assets to meet protected liabilities

        11. Provisions applying to closed schemes

          1. Section 155: Treatment of closed schemes

          2. Section 156: Valuations of closed schemes

        12. Reconsideration of closed schemes

          1. Section 157: Applications and notifications where closed schemes have insufficient assets

          2. Section 158: Duty to assume responsibility for closed schemes

          3. Section 159: Closed schemes: further assessment periods

        13. Assumption of responsibility for a scheme

          1. Section 160: Transfer notice

          2. Section 161: Effect of Board assuming responsibility for a scheme

        14. Schedule 6: Transfer of Property, rights and liabilities to the Board

        15. Section 162: The pension compensation provisions

        16. Schedule 7: Pension compensation provisions

          1. Pensions in payment at assessment date

          2. Pension benefits postponed at assessment date

          3. Active members over normal pension age at assessment date

          4. Active member who have not attained normal pension age

          5. Deferred members who have not attained normal pension age at assessment date

          6. Compensation in respect of scheme right to transfer payment or contribution refund

          7. Pension credit members who have not attained normal benefit age at assessment date

          8. Survivors who do not meet conditions for scheme benefits at assessment date

          9. Compensation in form of dependants’ benefits

          10. Commutation of periodic compensation

          11. Early payment of compensation

          12. Compensation cap

          13. Annual increase in periodic compensation

          14. Board’s powers to alter rates of revaluation and indexation

          15. Secretary of State’s powers to vary percentage paid as compensation

          16. Special provision in relation to certain pensions in payment before the assessment date

          17. Short periods of service which terminate on commencement of assessment date

          18. Power to modify Schedule in its application to certain schemes

          19. Normal pension age

          20. Scheme rules, admissible rules etc

          21. Accrual rate, pensionable service and pensionable earnings

          22. Other definitions

        17. Section 163: Adjustments to be made where the Board assumes responsibility for a scheme

        18. Section 164: Postponement of compensation entitlement for the assessment period

        19. Section 165: Guaranteed minimum pensions

        20. Section 166: Duty to pay scheme benefits unpaid at assessment date

        21. Section 167: Modification of Chapter where liabilities discharged during assessment period

        22. Section 168: Administration of compensation

        23. Discharge of Board’s liabilities

          1. Section 169: Discharge of liabilities in respect of compensation

          2. Section 170: Discharge of liabilities in respect of money purchase benefits

        24. Equal treatment

          1. Section 171: Equal treatment

        25. Relationship with fraud compensation regime

          1. Section 172: Relationship with fraud compensation regime

        26. The fund

          1. Section 173: Pension Protection Fund

        27. The Levy

          1. Section 174: Initial Levy

          2. Section 175: Pension protection levies

          3. Section 176: Supplementary provisions about pension protection levies

          4. Section 177: Amounts to be raised by the pension protection levies

          5. Section 178: The levy ceiling

          6. Section 179: Valuations to determine scheme underfunding

          7. Section 180: Pension protection levies during the transitional period

          8. Section 181: Calculation, collection and recovery of levies

      5. Chapter 4 – Fraud Compensation

        1. Entitlement to fraud compensation

          1. Section 182: Cases where fraud compensation payments can be made

          2. Section 183: Board’s duties in respect of certain applications under section 182

          3. Section 184: Recovery of value

          4. Section 185: Fraud compensation payments

          5. Section 186: Interim payments

          6. Section 187: Board’s powers to make fraud compensation transfer payments

        2. The fund

          1. Section 188: Fraud Compensation Fund

        3. The levy

          1. Section 189: Fraud compensation levy

      6. Chapter 5 – Gathering Information

          1. Section 190: Information to be provided to the Board etc

          2. Section 191: Notices requiring provision of information

          3. Section 192: Entry of premises

          4. Section 193: Penalties relating to sections 191 and 192

          5. Section 194: Warrants

        2. Provision of false or misleading information

          1. Section 195: Offence of providing false or misleading information to the Board

        3. Use of information

          1. Section 196: Use of information

        4. Disclosure of information

          1. Section 197: Restricted information

          2. Section 198: Disclosure for facilitating exercise of functions by the Board

          3. Section 199: Disclosure for facilitating exercise of functions by the Regulator

          4. Section 200: Disclosure for facilitating exercise of functions by other supervisory authorities

          5.  Schedule 8: Restricted information held by Board: certain permitted disclosures to facilitate exercise of functions

          6. Section 201: Other permitted disclosures

          7. Section 202: Tax Information

        5. Provision of information to scheme members etc

          1. Section 203: Provision of information to members of schemes etc

        6. Interpretation

          1. Section 204: Sections 190 to 203: interpretation

        7. Reports

          1. Section 205: Publishing reports etc

      7. Chapter 6 – Reviews, Appeals and Maladministration

        1. Review etc by the Board

          1. Section 206: Meaning of “reviewable matters”

        2. Schedule 9: Reviewable matters

        3. Section 207: Review and reconsideration by the Board of reviewable matters

        4. Section 208: Investigation by the Board of complaints of maladministration

        5. The Pension Protection Fund Ombudsman

          1. Section 209: The Ombudsman for the Board of the Pension Protection Fund

          2. Section 210: Deputy PPF Ombudsman

          3. Section 211: Status etc of the PPF Ombudsman and deputies

          4. Section 212: Annual reports to Secretary of State

        6. References to the PPF Ombudsman

          1. Section 213: Reference of reviewable matter to the PPF Ombudsman

          2. Section 214: Investigation by PPF Ombudsman of complaints of maladministration

          3. Section 215: Referral of questions of law

          4. Section 216: Publishing reports etc

          5. Section 217: Determinations of the PPF Ombudsman

          6. Section 218: Obstruction etc of the PPF Ombudsman

      8. Chapter 7 – Miscellaneous

        1. Backdating the winding up of eligible schemes

          1. Section 219: Backdating the winding up of schemes

          2. Section 220: Pension sharing

    3. Part 3 – Scheme Funding

      1. Summary

      2. Introductory

        1. Section 221: Pension schemes to which this Part applies

      3. Scheme funding

        1. Section 222: The statutory funding objective

        2. Section 223: Statement of funding principles

        3. Section 224: Actuarial valuations and reports

        4. Section 225: Certification of technical provisions

        5. Section 226: Recovery plan

        6. Section 227: Schedule of contributions

        7. Section 228: Failure to make payments

        8. Section 229: Matters requiring agreement of the employer

        9. Section 230: Matters on which advice of actuary must be obtained

        10. Section 231: Powers of the Regulator

      4. Supplementary provisions

        1. Section 232: Power to modify provisions of this Part

        2. Section 233: Construction as one with the Pensions Act 1995

    4. Part 4 – Financial Planning for Retirement

      1. Summary

        1. Retirement planning

          1. Section 234: Promoting and facilitating financial planning for retirement

          2. Section 235: Supply of information for purposes of section 234

          3. Section 236: Use and supply of information: private pensions policy and retirement planning

      2. Schedule 10: Use and supply of information: private pensions policy and retirement planning

      3. Section 237: Combined pension forecasts

      4. Employee information and advice

        1. Section 238: Information and advice to employees

    5. Part 5 – Occupational and Personal Pension Schemes: Miscellaneous Provisions

      1. Summary

      2. Categories of pension scheme

        1. Section 239: Categories of pension scheme

        2. Section 240: Meaning of employer in Part 1 of the Pensions Act 1995

      3. Requirements for member-nominated trustees and directors

        1. Section 241: Requirement for member-nominated trustees

        2. Section 242: Requirement for member-nominated directors of corporate trustees

        3. Section 243: Member-nominated trustees and directors: supplementary

      4. Obligations of trustees of occupational schemes

        1. Section 244: Investment Principles

        2. Section 245: Power to make regulations governing investment by trustees

        3. Section 246: Borrowing by trustees

        4. Section 247: Requirement for knowledge and understanding: individual trustees

        5. Section 248: Requirement for knowledge and understanding: corporate trustees

        6. Section 249: Requirement for knowledge and understanding: supplementary

      5. Payment of surplus to employer

        1. Section 250: Payment of surplus to employer, and Section 251: Payments of surplus to employer: transitional power to amend scheme

      6. Restrictions on payment into occupational pension schemes

        1. Section 252: UK-based scheme to be trust with effective rules

        2. Section 253: Non-European scheme to be trust with UK-resident trustee

        3. Section 254: Representative of non-European scheme to be treated as trustee

      7. Activities of occupational pension schemes

        1. Section 255: Activities of occupational pension schemes

      8. No indemnification for fines or civil penalties

        1. Section 256: No indemnification for fines or civil penalties

      9. Pension protection on transfer of employment

        1. Section 257: Conditions for pension protection

        2. Section 258: Form of protection

      10. Consultation by employers

        1. Section 259: Consultation by employers: occupational pension schemes

        2. Section 260: Consultation by employers: personal pension schemes

        3. Section 261: Further provision about regulations relating to consultation

      11. Modification of pension rights

        1. Section 262: Modification of subsisting rights

          1. Section 67A – The subsisting rights provisions: interpretation

          2. Section 67B – The consent requirements

          3. Section 67C – The actuarial equivalence requirements

          4. Section 67D – The actuarial equivalence requirements: further provisions

          5. Section 67E – The trustee approval requirement

          6. Section 67F – The reporting requirement

          7. Section 67G – Powers of the Authority: voidable modification

          8. Section 67H – Power of the Authority to intervene

          9. Section 67I – Subsisting rights requirement: civil penalties

      12. Short service benefit

        1. Section 263: Increase in age at which short service benefit must be payable

      13. Early leavers

        1. Section 264: Early leavers: cash transfer sums and contribution refunds

          1. Section 101AA – Scope of Chapter 5

          2. Section 101AB – Right to cash transfer sum and contribution return

          3. Section 101AC – Notification of right to cash transfer sum or contribution refund

          4. Section 101AD – Exercise of right under 101AB

          5. Section 101AE – Permitted ways of using cash transfer sum

          6. Section 101AF – Calculation of cash transfer sum and contribution refund

          7. Section 101AG – Duties of trustees or managers following exercise of right

          8. Section 101AH – Powers of trustees or managers where right not exercised

          9. Section 101AI – Rights under section 101AB: further provisions

      14. Safeguarding pension rights

        1. Section 265: Paternity leave and adoption leave

        2. Section 266: Inalienability of occupational pension

      15. Voluntary contributions

        1. Section 267: Voluntary contributions

      16. Payments by employers

        1. Section 268: Payments made by employers to personal pension schemes

        2. Section 269: Payments made by employers and members to occupational pension schemes

      17. Winding up

        1. Section 270: Winding up

      18. Deficiency in assets of certain occupational pension schemes

        1. Section 271: Debt due from the employer when assets insufficient

        2. Section 272: Debt due from the employer in the case of multi-employer schemes

      19. Pension disputes

        1. Section 273: Resolution of disputes

          1. New section 50 of Pensions Act 1995 – Requirement for dispute resolution arrangements

          2. New section 50A – Meaning of “person with an interest in the scheme”

          3. New section 50B – The dispute resolution procedure

      20. The Pensions Ombudsman

        1. Section 274: The Pensions Ombudsman and Deputy Pensions Ombudsmen

        2. Section 275: Jurisdiction

        3. Section 276: Investigations

      21. Pension compensation

        1. Section 277: Amendments relating to the Pensions Compensation Board

      22. Annual increases in rate of pensions

        1. Section 278: Annual increase in rate of certain occupational pensions

        2. Section 279: Annual increase in rate of certain personal pensions

        3. Section 280: Power to increase pensions giving effect to pension credits etc

      23. Revaluation

        1. Section 281: Exemption from statutory revaluation requirement

      24. Contracting out

        1. Section 282: Meaning of “working life” in Pension Schemes Act 1993

        2. Section 283: Power to prescribe conditions by reference to Inland Revenue approval

        3. Section 284: Restrictions on commutation and age at which benefits may be received

      25. Stakeholder pensions

        1. Section 285: Meaning of “stakeholder pension scheme”

    6. Part 6 – Financial Assistance Scheme for Members of Certain Pension Schemes

      1. Summary

        1. Section 286: Financial assistance scheme for members of certain pension schemes

    7. Part 7 – Cross-Border Activities Within European Union

      1. Summary

        1. UK occupational pension scheme receiving contributions from European employer

          1. Section 287: Occupational pension scheme receiving contributions from European employer

          2. Section 288: General authorisation to accept contributions from European employers

          3. Section 289: Approval in relation to particular European employer

          4. Section 290: Notification of legal requirements of host Member State outside United Kingdom

          5. Section 291: Duty of trustees or managers to act consistently with law of host Member State

          6. Section 292: Power of Regulator to require ring-fencing of assets

        2. European occupational pension scheme receiving contributions from UK employer

          1. Section 293: Functions of Regulator in relation to institutions administered in other Member States

        3. Assistance for other European regulators

          1. Section 294: Stopping disposal of assets of institutions administered in other Member States

    8. Part 8 – State Pensions

      Retirement Pensions

      1. Summary

      2. Working life

      3. Qualifying year

      4. Qualifying earnings

        1. Earnings from Class 1 employment

        2. Class 2 and Class 3 contributions

        3. Credit of earnings

        4. Flat-rate contributions paid or credited before 6 April 1975

      5. Classes of National Insurance contributions

      6. Categories of contributory retirement pension

      7. Category A pensions

      8. Category B pensions

        1. Entitlement to more than one pension

          1. Section 296: Persons entitled to more than one Category B retirement pension

        2. Deferral of state pension

          1. Section 297: Deferral of retirement pensions and shared additional pensions

            1. The current position

        3. Married couples

        4. Changes to deferment provisions introduced by the Pensions Act 1995

        5. New provisions

        6. Increments and removal of time limits

        7. The lump sum – general conditions

        8. Calculation

        9. Married couples and provisions for widows/ widowers

        10. Provisions of section 297

      9. Schedule 11: Deferral of retirement pensions and shared additional pensions

        1. Miscellaneous

          1. Section 298: Disclosure of state pension information

          2. Section 299: Claims for certain benefits following termination of reciprocal agreement with Australia

    9. Part 9 – Miscellaneous and Supplementary

      1. Dissolution of existing bodies

        1. Section 300: Dissolution of OPRA

        2. Section 301: Transfer of employees from Opra to the Regulator

        3. Section 302: Dissolution of the Pensions Compensation Board

      2. Service of notifications etc and electronic working

        1. Sections 303, 304, 305: Service of notifications and other documents; Notification and documents in electronic form; Timing and location of things done electronically

      3. General

        1. Section 306: Overriding requirements

        2. Section 307: Modification of this Act in relation to certain categories of schemes

        3. Section 308: Modification of pensions legislation that refers to employers

        4. Section 309: Offences by bodies corporate and partnerships

        5. Section 310: Admissibility of statements

        6. Section 311: Protected items

        7. Section 312: Liens

        8. Section 313: Crown Application

      4. Regulations and orders

        1. Section 314: Breach of regulations

        2. Section 315: Subordinate legislation (general provisions)

        3. Section 316: Parliamentary control of subordinate legislation

        4. Section 317: Consultations about regulations

      5. Interpretation

        1. Section 318: General interpretation

      6. Miscellaneous and supplementary

        1. Section 319: Minor and consequential amendments

        2. Section 320: Repeals and revocations

        3. Section 321: Pre-consolidation amendments

        4. Section 322: Commencement

        5. Section 323: Extent

        6. Section 324: Northern Ireland

        7. Section 325: Short title

  7. Commencement Dates

  8. Hansard References

  9. Glossary of Selected Terms for the Purposes of This Act

  10. Abbreviations and Acronyms

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