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Pension Schemes Act 2021

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Explanatory Notes

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Section 130 in Part 6 sets out the territorial extent of the Act.
The provisions of this Act extend to England and Wales and Scotland only, subject to the following exceptions:
- Part 2, sections 117, 120, and 129, and Schedules 4, 5, 6, 8, 9 and 11 extend to Northern Ireland; and
- Part 6, section 126(2) and section 127(4) extend to England and Wales, Scotland and Northern Ireland.
The Act also contains amendments to certain Acts that extend and apply to England and Wales, Scotland and Northern Ireland, including the Building Societies Act 1986, the Financial Services and Markets Act 2000 and the Financial Guidance and Claims Act 2018.