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The Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) (Amendment) Regulations 1999
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- 1999 No. 1963
- Regulation 3
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Amendment to the principal Regulations
3. After regulation 7 there shall be inserted the following regulation–
“Modification of paragraph 23 of the Schedule – further provision
7AA.—(1) In the circumstances prescribed in paragraph (2) below, paragraph 23 of the Schedule shall be modified so that the references in paragraph 23(2)(b) and (3) to the pension payable under the scheme to the employee for the first year in which it is payable shall be construed disregarding the period between the first event and the second event.
(2) The circumstances prescribed in this paragraph are circumstances where a pension becomes payable by virtue of voluntary contributions made to an approved scheme by the employee (in this regulation referred to as “the first event”), before benefits provided for him by–
(a)the principal provisions of the scheme, or
(b)where the scheme contains provision for the payment of voluntary contributions which is freestanding, the main scheme,
become payable (in this regulation referred to as “the second event”).
(3) In this regulation “freestanding”, “principal provisions” and “the main scheme” have the same meanings as in paragraph 35 of Schedule 6 to the Finance Act 1989.”
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