46E+W+SThe Pension Schemes Act 1993 has effect subject to the following amendments.
Commencement Information
I1Sch. 4 para. 46 partly in force at 6.4.2015; Sch. 4 para. 46 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 46 in force for specified purposes at 6.4.2012 by S.I. 2011/1267, art. 2(b) (as amended by S.I. 2012/911, art. 2(a)(i)); Sch. 4 para. 46 in force for specified purposes at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iii) (as amended by S.I. 2012/911, art. 2(c))
I2Sch. 4 para. 46 in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(iii) (as amended (20.3.2012) by S.I. 2012/911, art. 2(c))
47E+W+SIn section 8 (meaning of, among other things, “minimum payment”) omit subsection (3) (regulations may make provision about manner in which minimum payments to be made etc.).
Commencement Information
I3Sch. 4 para. 47 in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iv)
Prospective
48E+W+SIn section 20 (transfer of accrued rights) in subsection (3) (regulations may provide for certain provisions to have effect subject to modifications) omit “and 43 to 45”.
49E+W+SOmit section 31 (investment and resources of scheme).
Commencement Information
I4Sch. 4 para. 49 in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iv)
Prospective
50E+W+SIn section 40 (scope of Chapter 2 of Part 3) omit paragraph (b) (which relates to contributions to be paid by HMRC in respect of members of money purchase contracted-out schemes or of appropriate personal pension schemes).
Prospective
51E+W+SOmit section 42A (reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes etc.).
Prospective
52E+W+SOmit section 43 (payment of minimum contributions to personal pension schemes).
Prospective
53E+W+SOmit section 45 (amount of minimum contributions).
54E+W+SOmit section 45B (money purchase and personal pension schemes: verification of ages).
Commencement Information
I5Sch. 4 para. 54 in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iv)
Prospective
55E+W+SF1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 4 para. 55 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(2)(a)
Prospective
56E+W+SIn section 164 (Crown employment) in subsection (2) (employees of Crown to be treated as employed earners for certain purposes) [F2omit paragraph (b)].
Textual Amendments
F2Words in Sch. 4 para. 56 substituted (the amendment coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(2)(b)
Prospective
57(1)Section 177 (general financial arrangements) is amended as follows.E+W+S
(2)In subsection (2) (amounts to be paid out of the National Insurance Fund)—
(a)in paragraph (za) (payments by HMRC under various provisions) omit “or section 42A(2C) or (3)”;
(b)omit paragraph (a) (minimum contributions paid by HMRC under section 43).
(3)In subsection (7) (amounts to be paid into National Insurance Fund) in paragraph (a), omit “, 42A(2D) or (5) or 43(5) or (6)”.
Prospective
58(1)Section 181 (interpretation) is amended as follows.E+W+S
(2)In subsection (1), omit the definition of “minimum contributions”.
(3)In subsection (4) (regulations may prescribe the persons who are to be regarded as members or prospective members of an occupational scheme etc.) omit “, 43”.
59(1)Schedule 2 (certification regulations) is amended as follows.E+W+S
(2)In Part 1 (occupational pension schemes) in paragraph 4 (regulations may modify certain provisions of Part 3 in cases where person employed in two or more employments) in sub-paragraph (1), for “and 66 to 68” substitute “ , 67 and 68 ”.
(3)In paragraph 5 (state scheme premiums) in sub-paragraph (1) (regulations may require provision of information to HMRC for purpose of certain provisions) for the words from “sections 37” to the end substitute “sections 37, F3. . . , 50 to 63 and 159(1) to (3) and (6) F3. . . .”
(4)In paragraph 6 (schemes covering different employers) in sub-paragraph (1) (regulations may modify certain provisions in cases where earner under different employers qualifies for benefits of same occupational pension scheme) for “and 66 to 68” substitute “ , 67 and 68 ”.
Textual Amendments
F3Words in Sch. 4 para. 59(3) omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(2)(c)
Commencement Information
I6Sch. 4 para. 59 wholly in force at 6.4.2015; Sch. 4 para. 59 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 59(1) in force for specified purposes and Sch. 4 para. 59(2)(4) in force at 6.4.2012 by S.I. 2011/1267, art. 2(b) (as amended by S.I. 2012/911, art. 2(a)(ii)(iii)); s. 59(1)(4) in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(v)(vi)
I7Sch. 4 para. 59(1) in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(v)
I8Sch. 4 para. 59(3) in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(vi)
60(1)Paragraph 2 of Schedule 4 (priority in bankruptcy etc.: employer's contributions to occupational pension scheme) is amended as follows.E+W+S
(2)Omit sub-paragraphs (2) and (3) (sums owed on account of employer's minimum payments to a money purchase contracted-out scheme).
(3)In sub-paragraph (3A) (definition of “the appropriate amount”)—
(a)in the opening words, omit “or (3)”;
(b)in paragraph (a), omit “or (2) (as the case may be)”.
(4)In sub-paragraph (5) (interpretation)—
(a)omit the definition of “appropriate flat-rate percentage”;
[F4(b)in the definition of “the percentage for contributing earners”—
(i)omit the words “(a) in relation to a salary related contracted-out scheme,”;
(ii)omit paragraph (b) and the preceding “and”;
(c)in the definition of “the percentage for non-contributing earners”—
(i)omit the words “(a) in relation to a salary related contracted-out scheme,”;
(ii)omit paragraph (b) and the preceding “and”.]
Textual Amendments
F4Sch. 4 para. 60(4)(b)(c) substituted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 27, 38(3)(c)
Commencement Information
I9Sch. 4 para. 60 wholly in force at 6.4.2012; Sch. 4 para. 60 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 60 fully in force at 6.4.2012 by S.I. 2011/1267, art. 2(b) (as amended by S.I. 2012/911, art. 2(a)(iv))