PART I GENERAL

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Discharge of Liability) Regulations 1997 and shall come into force on 6th April 1997.

(1A) [F1[F2For the purposes of these Regulations, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.]]

(2) In these Regulations—

“the 1995 Act" means the [F3Pensions] Act 1995;

“the 1993 Act" means the Pension Schemes Act 1993;

F4...

“pensionable age" has the same meaning as in section 181 of the 1993 Act M1;

“relevant scheme" has the same meaning as in [F5section 37A] of the 1993 Act M2;

“supplementary credits" has the same meaning as in section 75 of the 1993 Act; and

“trustees", in relation to an occupational pension scheme which is not set up or established under a trust, means the managers of that scheme.

(3) In these Regulations a reference—

(a)to a numbered regulation is to the regulation bearing that number in these Regulations;

(b)in a regulation to a numbered paragraph is to the paragraph bearing that number in that regulation; and

(c)in a regulation to a numbered Part is to the Part bearing that number in these Regulations.