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Pensions Act 2011

Pensions Act 2011

2011 CHAPTER 19

Commentary on Sections

Part 3: Occupational pension schemes

Financial assistance scheme

Section 24: Financial assistance scheme: transfer of assets

146.Section 24 amends section 286(3) of the PA 2004 by providing for the property, rights and liabilities of pension schemes that qualify for the FAS to be transferred to a ‘prescribed person’ rather than ‘the scheme manager’ as currently stated. It is the intention that the prescribed person will be the Secretary of State.

147.Regulations currently provide for assets to transfer to the Secretary of State by using the FAS Regulations to modify parts of the PA 2004. This change will allow for the FAS Regulations to make it explicit that assets are transferring to the Secretary of State, making the system more transparent.

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