Pensions Act 2008

Qualifying schemes and automatic enrolment schemes E+W+S

16 Qualifying schemes E+W+S

(1) A pension scheme is a qualifying scheme in relation to a jobholder (J) if—

(a) the scheme is an occupational pension scheme or a personal pension scheme,

(b) the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and

(c) while J is an active member, the scheme satisfies the quality requirement in relation to J.

(2) The Secretary of State may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.

(3) The Secretary of State may by regulations provide that a scheme is not a qualifying scheme in relation to J if—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or

(c) the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.

[F4 (3A) See also paragraphs 1(4) and 2(4) of Schedule 18 to the Pensions Act 2014, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.]

F5 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 16(3)(a) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(2); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)

F2 S. 16(3)(aa) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(2); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)

F3 S. 16(3)(ab) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(2); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)

F4 S. 16(3A) inserted (11.9.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(3); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)

F5 S. 16(4)(5) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(4); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)

Modifications etc. (not altering text)

C1 S. 16(1)(b) excluded (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (S.I. 2010/772), regs. 1(1) (as amended by S.I. 2012/1257, reg. 3(b)) and 47

Commencement Information

I1 S. 16 wholly in force at 30.6.2012; s. 16 in force for certain purposes at Royal Assent see s. 149(2)(k); s. 16 in force so far as not already in force at 30.6.2012 by S.I. 2012/1682, art. 2(1)(2)(a), Sch. 1

17 Automatic enrolment schemes E+W+S

(1) A pension scheme is an automatic enrolment scheme in relation to a jobholder (J) if—

(a) it is a qualifying scheme in relation to J,

(b) it satisfies the conditions in subsection (2), and

(c) it satisfies any further conditions prescribed.

(2) The conditions mentioned in subsection (1)(b) are that—

(a) no provision of the scheme prevents the employer from making arrangements prescribed by regulations under section 3(2), 5(2) or 7(4) for J to become an active member of the scheme;

(b) no provision of the scheme requires J to express a choice in relation to any matter, or to provide any information, in order to remain an active member.

Commencement Information

I2 S. 17 wholly in force at 30.6.2012; s. 17 in force for certain purposes at Royal Assent see s. 149(2)(k); s. 17 in force so far as not already in force at 30.6.2012 by S.I. 2012/1682, art. 2(1)(2)(a), Sch. 1

18 Occupational pension schemes E+W+S

For the purposes of this Part, each of these is an occupational pension scheme—

(a) an occupational pension scheme within the meaning of section 1(1) of the Pension Schemes Act 1993 (c. 48) that has its main administration in the United Kingdom;

F6 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) a pension scheme that is prescribed or is of a prescribed description and that has its main administration elsewhere than in [F7 the United Kingdom].

Textual Amendments

F6 S. 18(b) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 6(2)(a); 2020 c. 1, Sch. 5 para. 1(1)

F7 Words in s. 18(c) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 6(2)(b); 2020 c. 1, Sch. 5 para. 1(1)

Commencement Information

I3 S. 18 wholly in force at 30.6.2012; s. 18 in force for certain purposes at Royal Assent see s. 149(2)(k); s. 18 in force so far as not already in force at 30.6.2012 by S.I. 2012/1682, art. 2(1)(2)(a), Sch. 1

19 Personal pension schemes E+W+S

For the purposes of this Part, a personal pension scheme is a pension scheme that is not an occupational pension scheme.