The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994

The Occupational Pension Schemes (Contracting-out) Regulations 1984(1)

4.—(1) The Occupational Pension Schemes (Contracting-out)

Regulations 1984 shall be amended as follows—

(2) In regulation 1(2)—

(a) in the definition of “the Act” for “Social Security Pensions Act 1975” substitute “Pension Schemes Act 1993”;

(b) omit the definition of “the 1977 Act”;

(c) in the definition of “responsible paying authority” for “section 52C” and “section 44” substitute respectively “section 19” and “section 50”.

(3) In regulation 1(2A)

omit “under section 5 of the Social Security Act 1986”.

(4) In regulations 14(2), 15(2)

and 16, for “section 31” substitute “sections 7(1)(a), (2) and (7), 11 and 34(1)(a), (2) and (8)”.

(5) In regulation 18—

(a) in paragraph (1) for “section 44(2)” to “premiums)” substitute “section 56(2) as it applies for the purposes of accrued rights premiums and pensioner s rights premiums”;

(b) in paragraph (1ZA) for “section 44ZA(6)” to “premiums)” substitute “section 56(2) as it applies for th purposes of contracted-out protected rights premiums”;

(c) in paragraph (1A) for “section 44A” to “premiums)” substitute “section 56(2) as it applies for the purposes of transfer premiums”;

(d) in paragraph (1B) for “sections 42 and 43” to “employment)” and “45” to “revaluation)” substitute respectively “section 55(2) (contributions equivalent premiums), section 56(2) as it applies for the purposes of that section, and sections 57 and 63(4)” and “section 56(2) as it applies for the purposes of limited revaluation premiums”;

(e) in paragraph (1C) for “section 45” to “revaluation)” substitute “section 56(2) as it applies for the purposes of limited revaluation premiums”;

(f) in paragraph (2) for “paragraph 6(2)”, “section 42(3)”, “paragraph 3 of Schedule 3”, “section 44(1)” and “section 45(1)” substitute respectively “paragraph 5(2)”, “section 55(2) in the circumstances mentioned in paragraph (ii) of that subsection”, “paragraph 3 of Schedule 4”, “section 50(1)” and “section 55(4)”;

(g) in paragraph (2A) for “section 4 of the Social Security Act 1986 or under section 29(2) or (2A) of the Act” substitute “section 47(2) or (5) or 48(2)”;

(h) in paragraph (4)—

(i) for “section 44”, in the first place it occurs, to “revaluation premiums)” substitute “section 55(1)(a) to (c) (except as those paragraphs apply to personal pension schemes) and (4) (accrued rights premiums, pensioner s rights premiums, contracted-out protected rights premiums and limited revaluation premiums)”;

(ii) in paragraph (a) for “52C”, “44” and “approved” to “44ZA” substitute respectively “19”, “50” and “such approved arrangements”;

(iii) in paragraph (b) for “approved” to “44” substitute “such approved arrangements”;

(iv) in paragraph (c) for “approved” to “may be” substitute “such approved arrangements”.

(6) In regulation 18A(2) for “section 44A(1)(a)”, in both places and “paragraph 13(2)(b) of Schedule 1A” substitute respectively “section 55(3)” and “section 95(2)(c)”.

(7) In regulation 19—

(a) in paragraph (1) for “section 43(4)”, “section 38”, “Schedule 16 to the Social Security Act 1973” and “section 52C” substitute respectively “section 57(2)”, “section 20”, “Chapter I of Part IV” and “section 19”;

(b) in paragraph (1)(b) after “section 3(2” insert “of the Social Security Pensions Act 1975”;

(c) in paragraph (2) for “section 42(2) or (3) or 44(6) or 45(3)”, “section 42(2)”, “section 42(3)”, “section 44(6)” and “paragraph 16 of Schedule 1A” substitute respectively “section 55(2) or 59(2)”, “section 55(2) in the circumstances mentioned in paragraph (i) of that section”, “section 55(2) in the circumstances mentioned in paragraph (ii) of that section”, “section 59(2)” and “section 95(1)” and omit paragraph (d).

(8) In regulation 20—

(a) in paragraphs (3)

and (4) for “section 44” substitute “section 50”;

(b) in paragraphs (3A) and (4A) for “section 44ZA” substitute “section 50”.

(9) In regulation 21—

(a) in paragraph (1) for “section 47(10)” substitute “section 61(10)”;

(b) in paragraph (2) for “section 47” substitute “section 61”;

(c) in paragraph (3) for “section 47(2)” substitute “section 63(1)(d)”.

(10) In regulation 22—

(a) in paragraph (1) for “section 35(7)” and “section 21” substitute respectively “section 16(2)” and “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992(2)”;

(b) in paragraph (2) for “section 45(1)(b)” and “section 35(7)” substitute respectively “section 55(5)” and “section 16(2) and (3)”;

(c) in paragraph (3) for “section 35(7)” and “section 21” substitute respectively “section 16(3)” and “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992”;

(d) in paragraphs (4) and (5) for “section 38(1)” substitute “section 20(1)”;

(e) in paragraph (4) for “section 52C(4)” substitute “section 19(3)”;

(f) in paragraphs (5), (6) and (7) for “section 35(7)” substitute “section 16(3)”;

(g) in paragraphs (5) and (7) for “section 21”, wherever it occurs, substitute “section 21 of the Social Security Pensions Ac 1975 or section 148 of the Social Security Administration Act 1992”.

(11) In regulation 22A for “section 47(9A)(b)(ii)” and “section 35(7)”, wherever it occurs, substitute respectively “section 62(2)(b)(ii)” and “section 16(2) and (3)”.

(12) In regulation 23—

(a) in paragraph (1) for “section 42(2) or (3)” and “section 44(2)” substitute respectively “section 55(2)” and “section 55(1)”;

(b) in paragraph (4) for “section 29(1)(a)” substitute “section 46(1)(a)”;

(c) in paragraph (5)(b)(ii) for “section 47” substitute “section 61”;

(d) in paragraph (7)(a) for “section 52C” substitute “section 19”;

(e) in paragraph (7)(b) for “section 44” substitute “section 50”;

(f) for paragraph (10)(a) substitute—

“(a) section 60 shall be modified so as to have effect as if—

(i) at the end of subsection (1) there were added “and payment of part of the premium or of a premium calculated in accordance with section 58(1) as modified by regulation 23(10)(b)(iii)of the Occupational Pension Schemes (Contracting-out) Regulations 1984 shall operate to extinguish such part of those rights as corresponds in the opinion of the Secretary of State to that part of the premium or that premium”;

(ii) at the end of subsection (2) there were added “and payment of part of the premium or of a premium calculated in accordance with section 58(2) as modified by regulation 23(10)(b)(iv) of the Occupational Pension Schemes (Contracting-out) Regulations 1984 shall operate to extinguish such part of those rights as corresponds in the opinion of the Secretary of State to that part of the premium or that premium”;

(iii) at the end of subsections (4) and (5) there were added “and payment of part of the premium shall operate to extinguish such part of those accrued rights as corresponds in the opinion of the Secretary of State to that part of the premium””;

(g) in paragraph (10)(b) for “section 44”, “paragraphs (a) and (b) of subsection (1)”, “paragraph (a) and (b) of subsection (2)”, “subsection (5)(a)” and “subsection (5)(b)” substitute respectively “sections 50, 55 and 58”, “paragraphs (a)(i) and (ii) of section 50(1)”, “paragraphs (a) and (b) of section 55(1)”, “subsection (1) of section 58” and “subsection (2) of section 58”;

(h) in paragraph (11) for “section 49(6)” substitute “section 142(5)”.

(13) In regulation 23A—

(a) in paragraph (1) for “section 44ZA(4)” substitute “section 55(1)”;

(b) in paragraph (4) for “section 29(1)(a)” substitute “section 46(1)(a)”;

(c) in paragraphs (7)(a) for “section 44ZA” substitute “section 50”;

(d) in paragraph (10)(a) for “section 44ZA(8)”, “section 44ZA(9)(a)” and ““the premium” the words “that part of the premium which has been paid”” substitute respectively “section 60(3)”, “section 60(7)” and ““the contracted-out protected rights premium” the words “that part of the contracted-out protected rights premium which has been paid””;

(e) in paragraph (10)(b) for “section 44ZA”, “subsection (1)”, “paragraphs (a) and (b) of subsection (4)” and “subsection (7)” substitute respectively “sections 50, 55 and 58”, “section 50(1)(b)”, “paragraphs (a) and (c) of section 55(1)” and “section 58(3)”.

(14) In regulation 24—

(a) in paragraph (3)(d) for “section 38” and “section 35(7)” substitute respectively “section 20” and “section 16(2) and (3)”;

(b) in paragraph (3)(dd) for “Schedule 1 to the Social Security Act 1986 as modified by section 32(2B)” substitute “sections 26 to 33”;

(c) in paragraph (4) for “section 38(1)” and “section 52C” substitute respectively “section 20(1)” and “section 19”;

(d) in paragraph (7) for “section 27(2)” substitute “paragraph (a) of subsection (1) of section 41”;

(e) in paragraph (8) for “section 44(2) or 45(1)”, “section 42(2)” and “section 42(3)” substitute respectively “section 55(1) or (4)”, “section 55(2) in the circumstances mentioned in paragraph (i) of that section” and “section 55(2) in the circumstances mentioned in paragraph (ii) of that section” and omit paragraph (d).

(15) In regulation 26A for “section 44ZA(9)(a)”, “section 44ZA(9)(a)(i)” and “section 44ZA(9)(a)(ii)” substitute respectively “section 60(7)”, “section 60(7)(a)” and “section 60(7)(b)”.

(16) In regulation 27 for “subsection (1) of section 41” substitute “section 24(1)”.

(17) In regulation 28(1) for “section 35” substitute “section 14”.

(18) In regulation 29 for “section 40(1)(b)” substitute “section 22(b)”.

(19) In regulation 30—

(a) in paragraph (1) for “section 40(2)(a)” substitute “section 23(1)(a)”;

(b) in paragraph (3) for “section 40(3)” substitute “section 23(2) and (3)”.

(20) In regulation 31 for “section 40(4)” substitute “section 23(7)”.

(21) In regulation 33A for “section 35(7)”, “section 21” and “section 52C(4)” substitute respectively “section 16(2)”, “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992” and “section 19(3)”.

(22) In regulations 33B and 33C for “section 36(7A)” substitute “section 17(6)”.

(23) In regulation 33D for “sections 44(1)(b) and (2)(b), 49(1) and 50(3)” substitute “sections 37(5), 50(1)(a)(ii), 52(2)(b)(i) and 55(1)(b)”.

(24) In regulation 34 for “section 39(1)”, “section 42”, “section 44”, “section 45” and “section 35(7)” substitute respectively “section 21(1)”, “section 55(2)”, “section 55(1)(a)”, “section 55(4)” and “section 16(2) and (3)”.

(25) In regulation 35 for “section 39(4)(b)”, in both places, and “section 35(6)” substitute respectively “section 21(2)” and “section 15(1)”.

(26) In regulation 36(3) for “section 45(1)(b)”, “section 38(1)” and “paragraph 9(1)(b) of Schedule 1 to the Social Security Act 1986 as modified by section 32(2B)” substitute respectively “section 55(5)”, “section 20(1)” and “section 28(2)(b)(i)”.

(27) In regulation 37—

(a) in paragraph (1) for “section 35(7)”, “section 21” and “section 42(1)” substitute respectively “section 16(2)”, “section 148 of the Social Security Administration Act 1992” and “section 55(2)”;

(b) in paragraph (2) for “section 38(1)” and “paragraph 9(1)(b) of Schedule 1 to the Social Security Act 1986 as modified by section 32(2B)” substitute respectively “section 20(1)” and “section 28(2)(b)(i)”;

(c) in paragraph (5) for “sections 35(7) and 42(1)” substitute “sections 16(2) and (3) and 55(2)”.

(28) In regulation 38(1) for “section 51” substitute “section 156”.

(29) In regulation 40 for “requirements of section 40(3)” and “paragraphs (a) to (d) of section 40(3)” wherever they occur substitute respectively “requirements of section 23(2) and (3)” and “paragraphs (a) to (d) of section 23(2)”.

(30) In regulation 41(1) for “section 50” substitute “section 37”.

(31) In regulation 42(1) for “section 51A” substitute “section 35”.

(32) In regulation 43(3)

and (5) for “section 29(2A)” substitute “section 48(2)”.

(33) In regulation 44—

(a) in paragraph (a) for “section 35(5)”, “subsection (2) above” and “section 45(1) below” substitute respectively “section 16(1)”, “section 14(2)” and “section 55(5)”;

(b) in paragraph (b) for “section 38(1)”, “section 35(7)”, “section 35(2)”, “section 21”, “section 35(7)(a) and (b)” and “section 35(7)(b)”, wherever they occur, substitute respectively “section 20(1)”, “section 16(2) and (3)”, “section 14(2)”, “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992”, “section 16(3)(a) and (b)” and “section 16(3)(b)”;

(c) in paragraph (d) for “section 44(6)(a)” and “section 21”, wherever they occur, substitute “section 59(1)(a)” and “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992”;

(d) in paragraph (e) for “section 45”, “subsection (1)”, “section 38(1)”, “subsection (3)”, “subsection (3)(a)” and “section 21”, wherever they occur, substitute respectively “sections 55, 56 and 59”, “subsection (4) of section 55”, “section 20(1)”, “section 59(4)”, “section 59(4)(a)” and “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992”;

(e) in paragraph (e)(ii) for “the requirement” substitute “the requirement in section 56(2)”.

(34) In regulation 45—

(a) in paragraph (a) for “section 38(1)” substitute “section 20(1)”;

(b) in paragraph (c) for “section 35(1)” and “section 35(2)” substtute respectively “section 14(1)” and “section 14(2)”;

(c) in paragraph (d) for “section 21”, “section 35(7)” and “section 45(1)”, wherever they occur, substitute respectively “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992”, “section 16(2) and (3)” and “section 55(5)”.

(35) In regulation 47 for “section 35(7)”, “section 44(6)”, “section 35(2)”, “section 21” and “section 44(5)(a) and (b)”, wherever they occur, substitute respectively “section 16(2) and (3)”, “section 59(1)”, “section 14(2)”, “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992” and “section 58(1) and (2)”.

(36) In regulation 48—

(a) for “section 35(7)”, wherever it occurs and “section 21(1) of the 1977 Act”, in the first place it occurs, substitute respectively “section 16(2) and (3)” and “section 51(1) to (3)”;

(b) in paragraph (b) omit “and unless” to “1977 Act”.

(37) In regulation 49 for “section 38(1)”, “section 21” and “section 35(7)” substitute respectively “section 20(1)”, “section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992” and “section 16(2) and (3)”.

(38) In regulation 50, omit paragraphs (1) and (2) and in paragraph (3) for “Section 21(1) of the 1977 Act” substitute “Section 51(1) to (3)”.h

(1)

S.I. 1984/380.

(2)

1992 c. 5.