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The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010

Changes over time for: Section 37

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Test scheme: requirements to revalue accrued benefits and increase pensions in paymentE+W+S

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37.—(1) Paragraph (2) applies for the purposes of [F1section 23(1)(c)] (test scheme) of the Act.

(2) The following must be satisfied in relation to a test scheme—

(a)the requirements of [F2section 84] (basis of revaluation) of the 1993 Act; and

(b)the requirements of section 51 (annual increase in rate of pension) of the 1995 Act M1 [F3in relation to a scheme which provides for a member to be entitled to a pension commencing at the appropriate age and continuing for life].

[F4(3) For the purposes of paragraph (2)(a)—

(a)a test scheme which falls within section 23(2)(a) of the Act and a test scheme which falls within regulation 39A(2) must satisfy the requirements of section 84 of the 1993 Act by reference to the final salary method; and

(b)a test scheme to which regulation 39A(3) applies must satisfy the requirements of section 84 of the 1993 Act by reference to the average salary method or the final salary method.]

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