The Registered Pension Schemes (Authorised Payments) Regulations 2009

1. Introductory Text

2. PART 1 INTRODUCTION

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

   3. 3. Prescribed payments and taxation

   4. 4. A payment by a registered pension scheme that is described...

   5. 5. A payment by a registered pension scheme that is described...

3. PART 2 COMMUTATION PAYMENTS

   1. 6. Payment after relevant accretion

   2. 7. Meaning of “relevant accretion”

   3. 8. Payments under the Financial Services Compensation Scheme

   4. 9. Payments to or in respect of members who were untraceable

   5. 10. Payments to members receiving annuities

   6. 11. De minimis rule for pension schemes

   7. 12. Payments by larger pension schemes

4. PART 3 PENSION ERRORS

   1. 13. Pensions paid in error

   2. 14. Pensions paid after discovery of error

   3. 15. Pensions continuing to be paid after death

   4. 16. Payments of arrears of pension after death

5. PART 4 LUMP SUM ERRORS

   1. 17. Commencement lump sums based on pension errors

   2. 18. Commencement lump sums paid in error – money purchase arrangements

   3. 19. Commencement lump sums paid after death

6. Signature

7. Explanatory Note