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The Sharing of State Scheme Rights (Provision of Information and Valuation) (No. 2) Regulations 2000
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- 2000 No. 2914
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations are made in consequence of a defect in the Sharing of State Scheme Rights (Provision of Information and Valuation) Regulations 2000 which these Regulations revoke and replace. These Regulations will be issued free of charge to all known recipients of the Sharing of State Scheme Rights (Provision of Information and Valuation) Regulations 2000.
These Regulations make provision in connection with the sharing, on divorce or nullity of marriage, of rights to the additional pension component of a state retirement pension.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 specifies the information which the Secretary of State must supply to the parties to a marriage or the court in relation to the sharing of state scheme rights. This regulation also specifies the time limits within which that information must be furnished.
Regulation 3 sets out how the value of the state scheme rights must be calculated and verified when a valuation of those rights is requested in connection with the sharing of those rights.
Regulation 4 provides for how cash equivalents shall be calculated and verified for the purposes of the creation of state scheme pension debits and credits, the reduction of the additional pension, the creation of the shared additional pension and the reduction of the shared additional pension, as a result of pension sharing.
Regulation 5 revokes the Sharing of State Scheme Rights (Provision of Information and Valuation) Regulations 2000.
These Regulations do not impose any costs on business.
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