Introductory Text
PART 1 Introductory
1.Citation and commencement
2.Interpretation
PART 2 Modification of contracting-out provisions
3.Application of this Part
4.Contracting-out
PART 3 Modification of early leaver and other provisions
5.Application of this Part
6.Certification
7.Preservation of benefit
8.Revaluation of preserved benefit
9.Protection of increases in guaranteed minimum pensions
10.Transfer values
11.Transfer values regulations
PART 4 Modification of tax regime
12.Lifetime allowance charge
13.Annual allowance charge
PART 5 Modification of short service benefit provisions
14.Short service benefit
Signature
Explanatory Note