The Occupational Pension Schemes (Transitional Provisions) Regulations 1988

Disapplication of paragraphs 3, 4, 6 and 7 of the Schedule

6.—(1) The provisions contained in paragraphs 3, 4, 6 and 7 of the Schedule shall not apply in the circumstances prescribed in either or both of paragraphs (2) and (4) below.

(2) The circumstances prescribed in this paragraph are circumstances where, subject to paragraph (3) below, the amount of an employee’s total pension is not more than £104 a year.

(3) In a case where the pension is secured in part by voluntary contributions paid by the employee paragraph 7 shall apply unless the aggregate of the benefits secured for the employee by -

(a) the voluntary contributions, and

(b) all schemes established by his employer or to which his employer has contributed,

are commuted.

(4) The circumstances prescribed in this paragraph are circumstances where —

(a) the rules of a scheme provide that the trustees or administrator of the scheme have power to commute, in whole or in part, the pension secured for an employee if he is in exceptional circumstances of serious ill health, and

(b) the trustees or administrator have exercised such power in relation to the employee.