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Regulations 4 and 8

SCHEDULE 1E+W+S BASIC INFORMATION ABOUT THE SCHEME

1.  The categories of persons who are eligible to be members of the scheme.E+W+S

[F12.  How persons who are eligible to be members of the scheme are admitted to it.]E+W+S

3.  The conditions of eligibility for membership.E+W+S

4.  The period of notice (if any) which a member of the scheme must give to terminate his pensionable service.E+W+S

5.  Whether, and if so upon what conditions (if any), a member of the scheme, whose pensionable service has terminated before normal pension age, may re-enter pensionable service.E+W+S

6.  How employers’ contributions are determined.E+W+S

Modifications etc. (not altering text)

7.  How members’ normal contributions, if any, are calculated.E+W+S

Modifications etc. (not altering text)

8.  What arrangements are made for the payment by members of additional voluntary contributions.E+W+S

9.  Whether the scheme is a tax-approved scheme, and if not whether an application for the scheme to become a tax-approved scheme is under consideration by the Commissioners of Inland Revenue.E+W+S

10.  Which of the relevant employments are, and which are not, contracted-out employments within the meaning of section 8 of the 1993 ActF2...E+W+S

11.  Except in the case of a simplified defined contribution scheme, normal pension age under the scheme.E+W+S

12.  What benefits are payable under the scheme and how they are calculated (including how pensionable earnings are defined under the scheme and the rate at which rights to benefits accrue).E+W+S

F312A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

13.  Whether there is a power under the scheme rules to increase pensions after they have become payable, otherwise than in accordance with statutory requirements, and if so what it is, who may exercise it, and whether and to what extent it is discretionary.E+W+S

F414.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

15.  Whether, and if so when and upon what conditions, survivors’ benefits are payable under the scheme.E+W+S

16.  The conditions on which benefits, other than survivors’ benefits, are payable under the scheme.E+W+S

17.  Which benefits, if any, are payable only at some person’s discretion.E+W+S

18.  The short title of the enactment [F5(or any Act of the Scottish Parliament containing provision made by virtue of section 81(3) of the Scotland Act 1998)] (if any) which provides for both—E+W+S

(a)the setting up of the scheme, and

(b)the determination of the rate or amount of the benefits under the scheme.

19.  What arrangements are made, and in what circumstances, for—E+W+S

(a)estimates of entitlement to a cash equivalent,

(b)statements of entitlement to a guaranteed cash equivalent,

(c)refunds of contributions, and

(d)preservation or transfer of accrued rights

in relation to a member whose relevant employment or pensionable service in relevant employment terminates before he reaches normal pension age.

20.  Whether, and the circumstances in which, the trustees will accept cash equivalents and provide transfer credits within the meaning of Chapter IV of Part IV of the 1993 Act (transfer values) and whether such acceptance is subject to the discretion of the trustees.E+W+S

21.  If the trustees have directed that any cash equivalent shall not take into account any such additional benefits as might accrue to the member in question resulting from the exercise of any discretion vested in the trustees or the employer, a statement to this effect.E+W+S

22.  A statement summarising the way in which transfer values are calculated.E+W+S

23.  Except in the case of a public service pension scheme such as is referred to in regulation 6(2), a statement that a scheme annual report is available on request.E+W+S

F624.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

25.  What procedures the scheme has for the internal resolution of disputes (unless it is an exempt scheme by virtue of regulations made under [F7section 50(8)] of the 1995 Act), and the address and job title of the person to be contacted in order to have recourse to these.E+W+S

26.  A statement that [F8TPAS] (The Pensions Advisory Service) M1 is available [F9at any time] to assist members and beneficiaries of the scheme [F10in connection with any–E+W+S

(a)pensions query they may have; or

(b)difficulty which they have failed to resolve with the trustees or administrators of the scheme,

and the address at which [F8TPAS] may be contacted. ]

Textual Amendments

Marginal Citations

M11986 c.50. Section 7 was repealed by Schedule 5 to the Pension Schemes Act 1993, subject to the saving in paragraph 22 of Schedule 6 to that Act.

27.  A statement that the Pensions Ombudsman appointed under section 145(2) of the 1993 Act may investigate and determine any complaint or dispute of fact or law in relation to an occupational pension scheme made or referred in accordance with that Act and the address at which he may be contacted.E+W+S

28.  A statement that the Regulatory Authority is able to intervene in the running of schemes where trustees, employers or professional advisers have failed in their duties, giving the address at which it may be contacted.E+W+S

29.  The address to which enquiries about the scheme generally or about an individual’s entitlement to benefit should be sent.E+W+S

Regulation 5

SCHEDULE 2E+W+S INFORMATION TO BE MADE AVAILABLE TO INDIVIDUALS

Modifications etc. (not altering text)

C2Sch. 2 applied (with application in accordance with art. 1(2) of the commencing S.I., 1.12.2000) by The Divorce etc. (Pensions) Regulations 2000 (S.I. 2000/1123), art. 3(1)(b)(2)(b)reg. 1(1)

1.  The amount of benefit which is payable to the person.E+W+S

2.  If a benefit is payable periodically, the conditions (if any) subject to which payment will be continued.E+W+S

3.  If a benefit is payable periodically, the provisions (if any) under which the amount payable will be altered.E+W+S

4.  In the case of—E+W+S

(a)an active member, the information specified in either (the trustees having the option to choose which one) of paragraphs (i) or (ii), together with the information specified in paragraph (iii)—

(i)the amounts of his own benefits and of his survivors’ benefits which would be payable from normal pension age or death if his pensionable service were to terminate within 1 month of the date on which the information is furnished to him, calculated without regard to possible increases in his salary;

(ii)the amounts of his own benefits and of his survivors’ benefits which would be payable from normal pension age or death thereafter if his pensionable service were to terminate on his attaining normal pension age, calculated without regard to possible increases in his salary;

(iii)except in the case of a simplified defined contribution scheme, the amount of any death in service benefits that would be payable if the member were to die on a specified date which is within 1 month of the date on which the information is furnished to him, with details of how those benefits are calculated;

(b)a deferred member, the date pensionable service ceased and the amounts of his own benefits and of his survivors’ benefits payable from normal pension age or death.

(c)[F11a pension credit member, the amounts of his own benefits and of any survivors' benefits payable from normal benefit age or death.]

[F12In the case of an active member or a deferred member], the information must include:

—the date on which the member’s pensionable service commenced;

—the accrual rate or formula for calculating the member’s own benefits and any survivors’ benefits;

—the amount of the member’s pensionable remuneration on a specified date being, in the case of an active member, the date on which the information is furnished to him or a date within 1 month thereof, and in the case of a deferred member, the date pensionable service ceased; and

—details of how any deduction from benefits is calculated.

[F13In the case of a pension credit member, the information must include:

—the method or formula for calculating the member’s own benefits and any survivors' benefits; and

—details of how any deduction from benefits is calculated.]

Textual Amendments

F11Sch. 2 para. 4(c) inserted (1.12.2000) by The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000 (S.I. 2000/2691) regs. 1(2), 5(4)(a)(i)

F12 Words in Sch. 2 para. 4 substituted (1.12.2000) by The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000 (S.I. 2000/2691) regs. 1(2), 5(4)(a)(ii)

F13 Words in Sch. 2 para. 4 inserted (1.12.2000) by The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000 (S.I. 2000/2691) regs. 1(2), 5(4)(a)(iii)

5.F14(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F15(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.[F16(a) The value of the member’s accrued rights under the scheme at the same or another specified date.]E+W+S

(b)Where the cash equivalent (calculated, as at the date specified for the purposes of sub-paragraph (a) in accordance with section 97 of the 1993 Act M2, and regulations made thereunder), in respect of the transfer of the member’s rights mentioned in sub-paragraph (a)F17... would be different from the values to be specified under that sub-paragraph, that cash equivalent.

Textual Amendments

Marginal Citations

M2Section 9(2) to (2C) was substituted for section 9(2) by section 136(3) of the Pensions Act 1995. Section 9(3) was amended by section 136(4) of, and paragraph 24 of Schedule 5 to, the Pensions Act 1995.

[F186ZA.(1) The information to be provided under this sub-paragraph is an illustration of the amount, calculated in accordance with sub-paragraphs (2) to (5), of the pension an entitlement to which would be likely to accrue to the member, or be capable of being secured by him, at his retirement date in respect of rights to money purchase benefits that may arise under the scheme.E+W+S

(2) The amount referred to in sub-paragraph (1) above shall be determined by reference to—

(a)the relevant guidance; and

(b)the assumptions about contributions specified in sub-paragraph (3) and about annuities specified in sub-paragraphs (4) and (5), and such other assumptions as may be specified for the purpose in the relevant guidance,

having regard to the value of the member’s accrued rights to money purchase benefits under the scheme on the illustration date.

(3) The assumptions about contributions referred to in sub-paragraph (2)(b) above are—

(a)where the calculation relates to the rights of a deferred member, that no contributions will be made to the scheme by him or on his behalf after the illustration date; or

(b)where the calculation relates to the rights of a member who is in pensionable service under the scheme, that, until the member’s retirement date—

(i)contributions to the scheme will be made by him or on his behalf; [F19and]

(ii)the treatment of the scheme under sections 592 to 594 or, as the case may be, 639 to 646A of the Income and Corporation Taxes Act 1988 as for the time being in force will continue;

(iii)F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The assumptions about annuities referred to in sub-paragraph (2)(b) above are—

(a)that the rate of pension is to be increased annually by the relevant percentage for the time being specified in the relevant guidance; and

(b)that, subject to sub-paragraph (5) below, irrespective of whether or not the member is married [F21or in a civil partnership] at the time when the information referred to in sub-paragraph (1) above is furnished, the annuity will include provision for the payment, to a surviving spouse [F22or, as the case may be, a surviving civil partner] of the member, of a pension of an amount equal to one half of the pension which was payable to him immediately before his death.

(5) Sub-paragraph (4)(b) above does not apply where—

(a)the trustees decide to use a different assumption in substitution for that specified in sub-paragraph (4)(b) on the basis that the scheme records indicate that the member is not married [F23or not in a civil partnership]; or

(b)the trustees and the member agree to use a different assumption.

(6) The additional information which is to accompany the information provided under sub-paragraph (1) above is—

(a) a statement to the effect that the information provided under that sub-paragraph is provided only for the purposes of illustration [F24 and ] that it does not represent any promise or guarantee as to the amount of benefit which may be receivable by the member or a beneficiary under the scheme F25 ... ;

(b)F26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)a statement specifying the means by which the person to whom the information relates may obtain from the trustees further information about the information provided under sub-paragraph (1) above;

(d)F26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a statement to the effect that certain general assumptions have been made F27 ... ;

(f)a statement to the effect that the amount referred to in sub-paragraph (1) above is expressed in today’s prices;

(g)F26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h)F26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(i)F26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(j)a statement of the member’s retirement date for the purpose of sub-paragraph (1) above; and

(k)a statement of the illustration date used for the purpose of calculating the amount referred to in sub-paragraph (1) above.]

[F28(7) The further information which is to be provided, as mentioned in regulation 5(5ZZA)(b) and (5ZC)(b), is—

(a)a statement to the effect that assumptions have been made about the nature of the investments made for the purposes of the member’s money purchase benefits and their likely performance, which may not correspond with the investments actually made for those purposes, or their actual performance;

(b)a statement to the effect that the actual amount of any pension payable to or in respect of the member under the scheme will depend on considerations, including the actual performance of investments and the cost of buying an annuity at the time the pension becomes payable, which may be different from the assumptions made for the purposes of providing the information under sub-paragraph (1);

(c)a statement specifying any assumptions made in relation to future contributions to the scheme; and

(d)a statement of the assumptions made in accordance with [F29sub-paragraph (4)] or as mentioned in sub-paragraph (5).]

Textual Amendments

F18Sch. 2 para. 6ZA inserted (6.4.2003) by The Occupational and Personal Pension Schemes (Disclosure of Information) Amendment Regulations 2002 (S.I. 2002/1383) regs. 1(2), 3(4)

[F306AA.[F31(a) The value of the pension credit member’s accrued rights under the scheme at a specified date.]E+W+S

(b)Where the cash equivalent (calculated, as at the date specified for the purposes of sub-paragraph (a) in accordance with section 101I of the 1993 Act (calculation of cash equivalents) and regulation 24 of the Pension Sharing (Pension Credit Benefit) Regulations 2000 (manner of calculation and verification of cash equivalents)) in respect of the transfer of any of the pension credit member’s rights mentioned in sub-paragraph (a) would be different from the values to be specified under that sub-paragraph, that cash equivalent.]

F326A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

[F337.(1) The options available to the member within the scheme rules.E+W+S

(2) Sub-paragraph (3) applies in relation to a member who, under an option within sub-paragraph (1), has an opportunity to select an annuity.

(3) The information to be provided under sub-paragraph (1) must include—

(a)a statement that the member may select the annuity (including, where the member has an opportunity to select the provider, a statement to that effect);

(b)a statement that different annuities have different features and different rates of payment;

(c)a statement that these include, by way of example—

(i)annuities that provide payments that do not vary from year to year and annuities that provide payments that increase from year to year;

(ii)annuities that cover a single life and annuities that make provision for a spouse or partner;

(iii)annuities that may be with or without guarantee on the early death of the member;

(d)general information explaining characteristic features of the types of annuities outlined in the examples in paragraph (c);

(e)a statement that the member should consider taking advice as to which annuity is most suitable for him.

(4) The provision of approved information shall be taken to satisfy the requirements of sub-paragraph (3)(d).

(5) “Approved information” means information contained in guidance material published for the purposes of sub-paragraph (3)(d) which—

(a)is prepared, and from time to time revised, by the Regulatory Authority; and

(b)is for the time being approved by the Secretary of State.]

8.—(1) F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

(2) F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35 [F36( 3 )]  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F378A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F389.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

[F3910.   An account of the amount by which the member’s accrued rights have been reduced, and of the action taken by the trustees, or which is open to the member to take, in order, so far as may be possible, to restore the value of his accrued rights under the scheme.]E+W+S

[F4011.(1) The rights and options (if any) on the death of the member or beneficiary and the procedures for exercising them.E+W+S

(2) Paragraph 7(3) to (5) also applies in relation to a person who, under an option within sub-paragraph (1), has an opportunity to select an annuity (and, for that purpose, any reference in paragraph 7(3) to “the member” is to be read as a reference to the person with that opportunity).]

12.  The provisions (or, as the case may be, a statement that there are no provisions) under which any pension payable to a survivor of a member or beneficiary may or will be increased, and the extent to which such increases are dependent on the exercise of a discretion.E+W+S

13.  Whether the member or prospective member is entitled to acquire transfer credits in exchange for a specified cash equivalent (within the meaning of Chapter IV of Part IV [F41or Chapter II of Part IVA of the 1993 Act]), provided by another scheme, and if so, a statement of those transfer credits.E+W+S

Textual Amendments

F41Words in Sch. 2 para. 13 substituted (1.12.2000) by The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000 (S.I. 2000/2691) regs. 1(2), 5(4)(f)

14.  Whether the member or prospective member is entitled to acquire transfer credits in exchange for any transfer payment (within the meaning of Chapter IV [F42or Chapter II of Part IVA of the 1993 Act]), provided by another scheme, and if so, a statement of those transfer credits.E+W+S

Textual Amendments

F42Words in Sch. 2 para. 14 substituted (1.12.2000) by The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000 (S.I. 2000/2691) regs. 1(2), 5(4)(f)

15.  What action is being taken to establish the scheme’s liabilities and to recover any assets; when it is anticipated final details will be known; and (where the trustees have sufficient information) an indication of the extent to which, if at all, the actuarial value of accrued rights or benefits to which such person is entitled are likely to be reduced.E+W+S

16.  An estimate of the amount of the member’s own benefits and of his survivors’ benefits which are expected to be payable from normal pension age or death.E+W+S

[F4317.  A summary, based on the last actuarial valuation under section 224 of the 2004 Act received by the trustees and any actuarial report received subsequently, of the extent to which the assets of the scheme are adequate to cover its technical provisions. E+W+S

18.  An explanation of any change in the funding position of the scheme— E+W+S

(a) in the case of the first summary funding statement issued in respect of the scheme, since the last actuarial valuation in respect of the scheme under regulation 30 of the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 (ongoing actuarial valuations), or, if no such valuation was obtained, since the last actuarial valuation under the rules of the scheme, and

(b) in the case of any subsequent summary funding statement, since the date of the last summary funding statement.

19.  The actuary's estimate of solvency contained in the last actuarial valuation under section 224 of the 2004 Act received by the trustees. E+W+S

20.  A summary of any recovery plan prepared under section 226 of the 2004 Act which is currently in force. E+W+S

21.  Whether the scheme has been modified under section 231(2)(a) of the 2004 Act, is subject to directions under section 231(2)(b) of that Act or bound by a schedule of contributions imposed under section 231(2)(c) of that Act, and if so an account of the circumstances in which the modification was made, the direction given or the schedule of conditions imposed. E+W+S

22.   Whether any payment has been made to the employer under section 37 of the 1995 Act F4(payment of surplus to employer)—E+W+S

(a) in the case of the first summary funding statement issued in respect of the scheme, in the 12 months preceding the date on which it is prepared, and

(b) in the case of any subsequent summary funding statement, since the date of the last such statement,

and, if so, the amount of the payment.]

Regulation 6

SCHEDULE 3E+W+S INFORMATION TO BE INCLUDED IN ANNUAL REPORT

Modifications etc. (not altering text)

1.  The names of the persons who were trustees of the scheme, and in the case of a scheme none of the trustees of which is an individual, the names of the directors of any company which is a trustee, during the scheme year to which the information relates (in this Schedule called “the year”).E+W+S

2.  The provisions of the scheme in relation to the appointment of trustees and their removal from office, and in the case of a scheme none of the trustees of which is an individual, the provisions in the articles of association of each trustee which relate to the appointment and removal from office of any directors.E+W+S

3.  The names of the professional advisers and of such banks, custodians, and other persons and organisations who have acted for or were retained by the trustees during the year, with an indication (except in a case where regulation 6 is complied with by trustees of a scheme for the first time) of any change since the previous year.E+W+S

4.  The address to which enquiries about the scheme generally or about an individual’s entitlement to benefit should be sent.E+W+S

5.  The number of beneficiaries and active, deferred and pensioner members as at any one date during the year.E+W+S

6.  Except in the case of a money purchase scheme, the percentage increases made (otherwise than in accordance with a legislative requirement) during the year (or, if there have been different increases for different individuals or groups of individuals, the maximum, minimum and average percentage increases) to—E+W+S

(a)pensions which were payable; and

(b)deferred pensions,

with a statement whether the increases were to any extent discretionary, and if so to what extent.

7.  Except in the case of a money purchase scheme which is a wholly insured scheme, the following information—E+W+S

(a)where any cash equivalents or guaranteed cash equivalents (within the meaning of Chapter IV [F44or Chapter II of Part IVA] of Part IV of the 1993 Act) paid during the year were not calculated and verified in the manner prescribed by regulations made under section 97 of the 1993 Act [F45or section 101I of the 1993 Act, as the case may be,] a statement explaining why;

(b)where any of the cash equivalents or guaranteed cash equivalents paid during the year were less than the amount for which section 94(1) of the 1993 Act provides, a statement to that effect together with information as to—

(i)why they were less, and

(ii)when full values became, or are likely to become available; and

(c)a statement whether discretionary benefits are included in the calculation of transfer values, and if so, the method by which the value of discretionary benefits is assessed.

8.  A statement as to whether the accounts have been prepared and audited in accordance with regulations made under section 41(1) and (6) of the 1995 Act (unless the scheme is exempt from such requirement by virtue of those regulations).E+W+S

9.  If the auditor’s statement made in accordance with regulations made under section 41(1)(a) and (2)(b) of the 1995 Act is negative or qualified, an account of the reasons why and a statement as to how the situation has been or is likely to be resolved.E+W+S

10.  If such situation as is mentioned in paragraph 9 was not resolved in a previous year, a statement as to how it has been or is likely to be resolved.E+W+S

11.  Who has managed the investments of the scheme during the year and the extent of any delegation of this function by the trustees.E+W+S

12.  Whether the trustees have produced a statement of the principles governing decisions about investments for the purposes of the scheme in accordance with section 35 of the 1995 Act (unless the scheme is exempt from such requirement by virtue of regulations made under that section), and where the trustees have produced such a statement, advising that a copy is available on request.E+W+S

13.  Except in relation to a wholly insured scheme, a statement as to the trustees’ policy on the custody of the scheme assets.E+W+S

14.  Where the scheme is one to which section 35 of the 1995 Act applies, an investment report containing—E+W+S

(a)a statement by the trustees, or the fund manager, providing details of any investments made for the scheme during the year which were not made in accordance with the statement of the principles governing decisions about investments required under section 35 of the 1995 Act;

(b)where investments for the scheme have been made in the year which do not accord with the statement of the principles governing decisions about investments required under section 35 of the 1995 Act (or were made in a previous scheme year and continued to be held at the end of the year), a statement by the trustees, or the fund manager, giving the reasons why and explaining what action, if any, it is proposed to take or has already been taken to remedy the position;

(c)a review of the investment performance of the scheme’s fund—

(i)during the year; and

(ii)except where the scheme has existed for less than 3 scheme years, during a period of not less than 3 and not more than 5 scheme years ending with the year,

including an assessment of the nature, disposition, marketability, security and valuation of the scheme’s assets.

15.  A copy of any statement made on the resignation or removal of the auditor or actuary and made in accordance with regulations made under section 47(6) of the 1995 Act.E+W+S

[F46 16 .  Where the scheme has employer-related investments (within the meaning of section 40(2) of the 1995 Act), a statement—E+W+S

(a)as to the percentage of the scheme’s resources invested in such investments at the end of the scheme year;

(b)if that percentage exceeds 5 per cent., as to the percentage of the scheme’s resources which are investments to which regulation 6 of the Occupational Pension Schemes (Investment) Regulations 1996 (investments not subject to restrictions) applies; and

(c)if any resources of the scheme are then invested in contravention of subsection (1) of section 40 of the 1995 Act—

(i)as to the steps the trustees or managers have taken or propose to take to secure that the scheme complies with that section, and

(ii)as to the time when any proposed steps will be taken.]

Regulation 12

SCHEDULE 4E+W+S REVOCATIONS

Column 1Column 2Column 3
Statutory Instrument NumberStatutory InstrumentProvision Revoked
S.I. 1986/1046The Occupational Pension Schemes (Disclosure of Information) Regulations 1986The whole of the Regulations
S.I. 1986/1717The Occupational Pension Schemes (Disclosure of Information) (Amendment) Regulations 1986The whole of the Regulations
S.I. 1987/1105The Occupational Pension Schemes (Disclosure of Information) (Amendment) Regulations 1987The whole of the Regulations
S.I. 1988/476The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1988Regulation 8
S.I. 1989/1641The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No.&4u;2) Regulations 1989Regulation 3
S.I. 1991/167The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991Schedule 1, paragraph 3
S.I. 1992/246The Occupational Pension Schemes (Investment of Scheme’s Resources) Regulations 1992Regulation 6
S.I. 1992/1531The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 1992Regulations 4 to 17
S.I. 1994/1062The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994Schedule 2, paragraph 8

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