http://www.legislation.gov.uk/ukpga/2008/30/section/87APensions Act 2008An Act to make provision relating to pensions; and for connected purposes.texttext/xmlenStatute Law Database2026-07-02Expert Participation2026-06-29 Pensions Act 2008s. 24(1)(c)Pension Schemes Act 2015Sch. 2 para. 43(2)(d)s. 87s. 89(4)(a)Pensions Act 2008s. 3(1A)Pensions (Extension of Automatic Enrolment) Act 2023s. 1(2)s. 2(3)Pensions Act 2008s. 5(1C)Pensions (Extension of Automatic Enrolment) Act 2023s. 1(3)s. 2(3)Pensions Act 2008s. 13APensions (Extension of Automatic Enrolment) Act 2023s. 1(4)s. 2(3)Pensions Act 2008s. 143(6)(7)Pensions (Extension of Automatic Enrolment) Act 2023s. 1(5)(b)s. 2(3) Part 1Chapter 887A1The Secretary of State may by regulations provide for exceptions to the employer duties; and an exception may in particular—aturn an employer duty into a power;bbe framed by reference to a description of worker, particular circumstances or in some other way.2But the regulations may not provide for an exception for employers of a particular size.3Regulations which make provision under subsection (1)(a) may make provision modifying this Part or regulations made under it in connection with that provision.4The regulations may make provision in connection with the coming to an end of the state of affairs that caused an exception to apply, including provision—amodifying this Part or regulations made under it in relation to a person;bfor the purpose of putting a person, wholly or partly, in the position he or she would have been in if the exception had never applied.5In this section “employer duties” means any duty of an employer under any provision of sections 2 to 11 and 54 or of regulations made under those sections.Pt. 1 applied (with modifications) (temp. 1.7.2012 to 30.6.2020) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), art. 2 (with saving in art. 5)S. 87A and cross-heading inserted (11.9.2014) by Pensions Act 2014 (c. 19), ss. 38(2), 56(1); S.I. 2014/2377, art. 2(1)(a)(i)(2)(c)