Explanatory Notes

Pensions Act 2008

2008 CHAPTER 30

26 November 2008

Commentary on Sections

Part 1: Pension scheme membership for jobholders

Chapter 5: Duty to establish a pension scheme
Section 73: Application of enactments

175.Section 73 sets out how the scheme should be treated within current legislation to ensure that the scheme is established and can run as intended. It ensures that the scheme will not be treated as a public service scheme under the PSA 1993 and FA 2004. It also sets out that the Interpretation Act 1978 will apply to rules as if they were in a deed (which would be appropriate to other occupational schemes) rather than made under an enactment (provisions of the personal accounts scheme order).