SCHEDULEAmendments to other legislation – sharing of state pension rights

Amendment of the Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 20002

1

The Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 200034 are amended in accordance with the following sub-paragraphs.

2

In regulation 1(2) (citation, commencement and interpretation)—

a

after the definition of “the 1999 Act”, insert—

  • “excess amount” has the meaning given by section 47(4) of the 1999 Act;

b

after the definition of “qualifying arrangement”, insert—

  • “shareable old state scheme rights” has the meaning given by section 47(2) of the 1999 Act;

c

in the definition of “transferee” and “transferor”, after “49(6)” insert “or 49A(5)”.

3

In regulation 4(a)(v) (prescribed form of provision corresponding to provision in a pension sharing order under the 1985 Act)—

a

before “details”, insert “where section 49 of the 1999 Act applies,”;

b

for “relevant”, substitute “shareable old”;

c

after “that day;”, insert “or”.

4

After regulation 4(a)(v), insert—

vi

where section 49A of the 1999 Act applies, details of the specified percentage of the excess amount of the transferor’s state pension under section 4 of the Pensions Act 2014 as at the transfer day;