Chwilio Deddfwriaeth

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The Pension Sharing (Valuation) Regulations 2000

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Other relevant arrangements: manner of calculation and verification of cash equivalents

6.—(1) Except in a case to which paragraph (3) applies, cash equivalents are to be calculated and verified in such manner as may be approved in a particular case by—

(a)a Fellow of the Institute of Actuaries;

(b)a Fellow of the Faculty of Actuaries; or

(c)a person with other actuarial qualifications who is approved by the Secretary of State, at the request of the person responsible for the relevant arrangement, as being a proper person to act for the purposes of this regulation and regulation 7 in connection with that arrangement,

and in paragraph (2) “actuary” means any person such as is referred to in sub-paragraph (a), (b) or (c) of this paragraph.

(2) Except in a case to which paragraph (3) applies, cash equivalents are to be calculated and verified by adopting methods and making assumptions which—

(a)if not determined by the person responsible for the relevant arrangement, are notified to them by an actuary; and

(b)are certified by an actuary to the person responsible for the relevant arrangement as being consistent with “Retirement Benefit Schemes—Transfer Values (GN11)”, published by the Institue of Actuaries and the Faculty of Actuaries and current on the valuation day.

(3) Where a transferor’s cash equivalent, or any portion of it—

(a)represents his rights to money purchase benefits under the relevant arrangement; and

(b)those rights do not fall, either wholly or in part, to be valued in a manner which involves making estimates of the value of benefits,

then that cash equivalent, or that portion of it, shall be calculated and verified in such manner as may be approved in a particular case by the person responsible for the relevant arrangement.

(4) This regulation and regulation 7 apply to a relevant arrangement other than an occupational pension scheme.

Yn ôl i’r brig

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