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Pension Schemes Act 1993
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Changes over time for: Section 171
Alternative versions:
Changes to legislation:
Pension Schemes Act 1993, Section 171 is up to date with all changes known to be in force on or before 28 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 46(1A) (1B) inserted by 2008 c. 30 s. 103(2) (This amendment not applied to legislation.gov.uk. S. 103(2)(4)(5) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
- s. 46(1A) words substituted by 2011 c. 19 Sch. 3 para. 10
- s. 71(1)(aa) substituted by 2015 c. 8 s. 39(2)(a)
- s. 71(1A) inserted by 2015 c. 8 s. 39(2)(b)
- s. 71(7)-(10) substituted for s. 71(7)-(11) by 2015 c. 8 s. 39(4)
- s. 82A inserted by 2015 c. 8 Sch. 1 para. 2
- s. 83(1A)-(1AC) substituted for s. 83(1A) by 2015 c. 8 Sch. 1 para. 3
- s. 84-84F substituted for s. 84 by 2015 c. 8 Sch. 1 para. 4
- s. 85A inserted by 2015 c. 8 Sch. 1 para. 5
- s. 86A 86B inserted by 2015 c. 8 Sch. 1 para. 6
- s. 94(2A)(a)(viii) inserted by 2014 c. 19 Sch. 17 para. 20(2)(a)
- s. 94(2A)(b)(vi) inserted by 2014 c. 19 Sch. 17 para. 20(2)(b)
- s. 101AI(8)(a)(viii) inserted by 2014 c. 19 Sch. 17 para. 20(3)(a)
- s. 101AI(8)(b)(vi) inserted by 2014 c. 19 Sch. 17 para. 20(3)(b)
- s. 113(4)(4A) substituted for s. 113(4) by 2015 c. 8 s. 38(5)
- s. 113(5) words substituted by 2015 c. 8 s. 38(6)
- s. 113(10) words substituted by 2015 c. 8 Sch. 2 para. 3
- s. 145(1A)-(1C) inserted by 2004 c. 35 Sch. 12 para. 23
- s. 146(6A) inserted by 2004 c. 35 Sch. 12 para. 24(b)
- s. 175A inserted by 2008 c. 30 Sch. 10 para. 1
- s. 185(2)(ca) inserted by 2018 c. 10 s. 19(5)
- s. 186(3)(ba) inserted by 2015 c. 8 Sch. 1 para. 7
- s. 186(3)(za) inserted by 2008 c. 30 s. 103(5) (This amendment not applied to legislation.gov.uk. S. 103(2)(4)(5) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
- Sch. 3 para. A1 and cross-heading inserted by 2015 c. 8 Sch. 1 para. 8
171 Questions arising in proceedings.E+W+S
(1)Where in any proceedings—
(a)for an offence under this Act; F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision] shall be conclusive for the purpose of the proceedings.
[F3(2)If—
(a)any such decision is necessary for the determination of the proceedings, and
(b)the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998,
the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.
(3)Subsection (1) does not apply where, in relation to the decision—
(a)an appeal has been brought but not determined,
(b)an application for leave to appeal has been made but not determined,
(c)an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or
(d)an application has been made under section 9 or 10 of that Act.
(4)In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.]
Textual Amendments
F1S. 171(1)(b) and preceding word omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 41
F2Words in s. 171(1) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 19(2); S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4)
F3S. 171(2)(3)(4) substituted for s. 171(2)(3) (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 19(3); S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4)
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2
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