Pension Schemes Act 2015

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Pension Schemes Act 2015

2015 CHAPTER 8

Commentary on Sections

Part 2 – Collective Benefits

Section 27: Requirement to wind up scheme in specified circumstances

87.This section provides for regulations to set out circumstances in which the trustees or managers must wind up either the whole or part of a scheme providing collective benefits. The powers have been drafted to ensure that any wind up required under this provision will be as effective as if it had been made under powers conferred by the scheme. Regulations made under this section may also override any other legislation, rule of law or provision of a scheme that would otherwise prevent wind up, and override any need for any consent or procedure that would otherwise be required.

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Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

Why the government is proposing to intervene;
The main options the government is considering, and which one is preferred;
How and to what extent new policies may impact on them; and,
The estimated costs and benefits of proposed measures.

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