PART 2AMENDMENTS RELATING TO INDEXATION

Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997

Indexation: treatment of salary-related death benefits in certain schemes14

1

Regulation 2 of the Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 199716 (occupational pension schemes providing salary-related death benefits) is amended as follows.

2

Renumber the existing text as paragraph (1).

3

After that paragraph add—

2

But paragraph (1) does not apply in relation to the provision by an occupational pension scheme of a pension to which regulation 2 of the Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations 2005 applies (removal of indexation: money purchase benefits provided under a hybrid occupational pension scheme).