Article 2(2)
| Provision of the Act | Subject matter |
|---|---|
| Section 54 | Bereavement payments |
| Section 55 | new allowances for bereaved spouses |
| Section 56 | entitlement to Category B retirement pension by reference to new allowances |
| Part I of Schedule 8, and section 70 in so far as it relates to that Part | minor and consequential amendments—bereavement benefits |
| Part V of Schedule 13 in respect of the repeals specified below, and section 88 in so far as it relates to them— | repeals— |
| in section 617 of the Income and Corporation Taxes Act 1988,(1) in subsection (1)(a) the words “widow’s payments,”, and subsection (6) | social security benefits and contributions—widow’s payments |
| in the Social Security Contributions and Benefits Act 1992,(2) section 20(1)(e)(i) | description of contributory benefits—widow’s payment |
| in the Social Security Act 1998,(3) paragraph 78 of Schedule 7 | late claims for widowhood benefit |
| Provision of the Act | Subject matter |
|---|---|
| Schedule 2 in the respects specified below, and section 18 so far as it relates to them— | pensions: miscellaneous amendments— |
| Paragraph 3 | inclusion of self-employed in personal pension schemes |
| Paragraph 4 | revaluation of earnings factors |
| Paragraph 8 | payment of contributions by Secretary of State |
| Paragraphs 9 to 11 | supervision by Occupational Pensions Regulatory Authority |
| Paragraph 12 | institutions who may hold deposits |
| Paragraph 13 | annual increase in pension |
| Paragraph 15 | improper treatment of excess assets |
| Paragraph 16 | reports of Pensions Compensation Board |
| Paragraph 17 | diligence against pensions: Scotland |
| Paragraph 18 | rounding of pensionable service |
| Paragraph 19 | employment rights for directors of corporate trustees |
| Paragraphs 73 and 75 of Schedule 12, and section 84(1) so far as it relates to them | treatment for income tax purposes of payments made by virtue of section 79 |
| Part I of Schedule 13 in respect of the repeals specified below, and section 88 so far as it relates to them— | repeals: pensions (miscellaneous)— |
| in the Pension Schemes Act 1993(4), the repeals in sections 73(2)(a)(ii), 96(2)(a) and 181(1) | short service benefit, option to take cash equivalent; definitions |
| in the Pensions Act 1995(5) the repeal in section 8(4) | appointment of trustees |
| the repeals in section 126(1) of the Scotland Act 1998(6) | definitions |
| Provision of the Act | Subject matter |
|---|---|
| Section 1 | meaning of “stakeholder pension scheme” |
| Section 2 | registration of stakeholder pension schemes |
| Section 7 | reduced rates of contributions etc. |
| Section 8, except the definition of “designated scheme” | interpretation, and application of Part I |
| Schedule 1 except sub-paragraph (3) of paragraph 1, and section 6(3) except in so far as it relates to that sub-paragraph | application of enactments |
| Provision of the Act | Subject matter |
|---|---|
| Section 20 | orders in Scotland |
| Section 23 | supply of pension information in connection with divorce etc. |
| Section 24 | charges by pension arrangements in relation to earmarking orders |
| Section 26 | interpretation of Part III |
| Section 27 to 46 | sharing of rights under pension arrangements |
| Section 47 to 51 | sharing of state scheme rights |
| Section 85(5) | transitional provisions |
| Schedule 5 | pension credits: mode of discharge |
| Schedule 6 | effect of state pension debits and credits |
| Schedule 8, paragraph 33, and section 70 so far as it relates to that paragraph | minor and consequential amendments—retirement pensions |
| Schedule 12, paragraphs 5 to 7, 8(1), (2), (5), (6), 9, 11, 12, 14 to 22, 23 to 27, 28 to 42 and 43 to 63 and section 84(1) so far as it relates to those paragraphs | consequential amendments to the Family Law (Scotland) Act 1985(7), the Social Security Contributions and Benefits Act 1992(8), the Social Security Administration Act 1992(9), the Pension Schemes Act 1993(10) and the Pensions Act 1995(11) |
| Schedule 13, Part II in respect of the repeals in the Family Law (Scotland) Act 1985, and Part III, and section 88 so far as it relates to those repeals and to that Part III | repeals—pension sharing |
| Provision of the Act | Subject matter |
|---|---|
| Section 3 | duty of employers to facilitate access to stakeholder pension schemes |
| Section 4 | obtaining information |
| Section 5 | powers of inspection |
| Section 6(1), (2) and (4) | application of enactments |
| Section 8(1) as it relates to the definition of “designated scheme” | interpretation |
| in Schedule 1, sub-paragraph (3) of paragraph 1, and section 6(3) in so far as it relates to that sub-paragraph | application of section 47(9) of Pensions Act 1995 (professional advisers) |