- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Pension Sharing (Valuation) Regulations 2000
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- Offerynnau Statudol y Deyrnas Unedig
- 2000 No. 1052
- Explanatory Note
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Dewisiadau Agor
Changes to legislation:
The Pension Sharing (Valuation) Regulations 2000 is up to date with all changes known to be in force on or before 19 January 2026. 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 :
- reg.1 defn(s). added by S.I. 2000/2691 reg 10(2)
- reg.4 amended by S.I. 2000/2691 reg 10(3)
- reg.5 amended by S.I. 2000/2691 reg.10(4)
- reg.6 amended by S.I. 2000/2691 reg.10(5)
Explanatory Note
(This note is not part of the Regulations)
These Regulations specify the types of pension rights which are not subject to pension sharing, and make provision for the calculation and verification of cash equivalents for the purpose of creating pension debits and credits.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 specifies rights under a pension arrangement which are not subject to pension sharing.
Regulation 3 specifies that the calculation and verification of cash equivalents for the purposes of creating pension debits and credits may be made by reference to these Regulations.
Regulations 4 and 5 specify how cash equivalents in respect of rights in occupational pension schemes may be calculated and verified.
Regulations 6 and 7 specify how cash equivalents in respect of rights in pension arrangements other than occupational pension schemes may be calculated and verified.
An assessment of the cost to business of the provisions of the Welfare Reform and Pensions Act 1999, including these Regulations, is detailed in the Regulatory Impact Assessment for that Act. A copy of this Assessment has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Pensions on Divorce, 3rd Floor, The Adelphi, 1-11 John Adam Street, London WC2N 6HT.
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