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Pensions Act 2011

Pensions Act 2011

2011 CHAPTER 19

Commentary on Sections

Part 3: Occupational pension schemes

Miscellaneous

Section 28: Technical amendment to section 42(6) of the Pension Schemes Act 1993

155.Section 28 amends an inaccurate cross-reference in section 42(6) of the PSA 1993. A missed consequential amendment, in provisions which amended Schedule 4 to the PSA 1993 contained within the PA 1995 and the WRPA 1999, means that the power in section 42(6) is unclear.

156.The power specified previously allowed the percentages stated in Schedule 4 to the PSA 1993 (in respect of contributions owed by bankrupt employers of salary-related contracted-out schemes) to be changed in line with changes to the rebate percentages. The amendment will ensure that this power is clear and refers to the correct paragraphs in Schedule 4 which contains the rebate percentages.

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