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The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014

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  1. Introductory Text

  2. PART 1

    1. 1.Citation, commencement, extent and interpretation

    2. 2.Meaning of “cash balance benefit”

  3. PART 2

    1. 3.Interpretation and application of this Part

    2. 4.Money purchase underpin benefits

    3. 5.Top-up benefits

  4. PART 3 the Act

    1. 6.No provision of Part 4 of the Act (money purchase...

  5. PART 4 Protected rights

    1. 7.Schemes which provided protected rights as cash balance benefits etc

  6. PART 5 Modification of schemes

    1. 8.The subsisting rights provisions

    2. 9.Money purchase underpin benefits and top-up benefits

  7. PART 6

    1. 10.Application of this Part in relation to multi-employer schemes

    2. 11.Schemes treated as money purchase schemes: winding up commencing before 6th April 2005

    3. 12.Non-money purchase schemes providing benefits treated as money purchase benefits: winding up commencing before 6th April 2005

    4. 13.Schemes treated as money purchase schemes: winding up commencing on or after 6th April 2005 but before the appointed day

    5. 14.Non-money purchase schemes including benefits treated as money purchase benefits: winding up commencing on or after 6th April 2005 but before the appointed day

    6. 15.Schemes winding up after an assessment period

    7. 16.Closed schemes: further assessment periods

    8. 17.Discharge of pensions in payment derived from additional voluntary contributions treated as money purchase benefits: scheme commencing winding up on or after the appointed day

  8. PART 7

    1. 18.Interpretation

    2. 19.Application to multi-employer schemes

    3. 20.Application of section 75 of the 1995 Act to schemes treated as money purchase schemes: periods before the appointed day

    4. 21.Application of section 75 of the 1995 Act to non-money purchase schemes including benefits treated as money purchase benefits: periods before the appointed day

    5. 22.Non-money purchase schemes which are multi-employer schemes: arrangements before the appointed day

    6. 23.Schemes or benefits treated as money purchase falling outside regulations 20 to 22

    7. 24.Schemes or benefits treated as money purchase falling outside regulations 20 to 22: insolvent employer

  9. PART 8

    1. 25.Revaluation of cash balance benefits etc: pensionable service before the appointed day

    2. 26.Indexation of cash balance benefits etc: pensions in payment before the appointed day

    3. 27.Amendment of the Occupational Pension Schemes (Preservation of Benefit) Regulations 1991

    4. 28.Amendment of the Occupational Pension Schemes (Revaluation) Regulations 1991

  10. PART 9

    1. 29.Interpretation

    2. 30.Cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements

    3. 31.Statement of entitlement in relation to cash balance benefits etc treated as money purchase benefits: periods before the appointed day

    4. 32.Amendment of the Transfer Values Regulations

  11. PART 10

    1. 33.In this Part “the Early Leavers Regulations” mean the Occupational...

    2. 34.Cash transfer sum: cash balance benefits etc treated as money purchase benefits

    3. 35.Amendment of the Early Leavers Regulations

  12. PART 11

    1. 36.Interpretation

    2. 37.Failure to comply with the requirements of section 37 or 76 of the 1995 Act: periods before the appointed day

    3. 38.Non money-purchase schemes providing cash balance benefits etc

    4. 39.Amendment of the Payments to Employer Regulations

  13. PART 12

    1. 40.Modification of the Occupational Pension Schemes (Scheme Administration) Regulations 1996

    2. 41.Scheme accounts

  14. PART 13

    1. 42.Interpretation

    2. 43.Eligibility: schemes treated as money purchase schemes

    3. 44.Validity of valuations etc, determinations, transfer notices and discharge of benefits before the appointed day

    4. 45.Schemes which become eligible schemes: provision of valuations to determine scheme underfunding

    5. 46.Provision of information: schemes and benefits treated as money purchase

    6. 47.Eligible schemes including benefits treated as money purchase benefits: initial levy and pension protection levies

    7. 48.Schemes which become eligible schemes: administration levy and pension protection levies: periods after the appointed day

    8. 49.Eligible schemes including benefits which become non-money purchase: power to direct out-of-cycle valuations

    9. 50.Waiver of Fraud Compensation Levy: periods before the appointed day

    10. 51.Discharge of cash equivalent of benefits treated as money purchase

    11. 52.Schemes continuing as closed schemes after an assessment period

    12. 53.Discharge as money purchase liabilities: periods before the appointed day

    13. 54.Discharge as money purchase liabilities: periods after the appointed day

    14. 55.Closed schemes: Board’s assumption of responsibility after the appointed day

    15. 56.Discharge as money purchase benefits: scheme right to transfer payment or contribution refund

    16. 57.Discharge of pensions in payment derived from additional voluntary contributions treated as money purchase benefits: periods after the appointed day

    17. 58.Modification of the Pension Protection Fund (Entry Rules) Regulations 2005

    18. 59.Modification of the Pension Protection Fund (Compensation) Regulations 2005 where there is no provision for a survivor’s pension

    19. 60.Amendment of the Pension Protection Fund (Compensation) Regulations 2005

    20. 61.Amendment of the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005

  15. PART 14

    1. 62.Interpretation of this Part

    2. 63.Application of Part 3 of the 2004 Act to schemes treated as money purchase: periods before the appointed day

    3. 64.Application of Part 3 of the 2004 Act to schemes including benefits treated as money purchase benefits: periods before the appointed day

    4. 65.Actuarial valuations and reports for schemes treated as money purchase schemes: periods on and after the appointed day

    5. 66.Modification of the Scheme Funding Regulations for schemes treated as money purchase schemes: periods on and after the appointed day

    6. 67.Provision of summary funding statement in relation to schemes treated as money purchase: periods on and after the appointed day

    7. 68.Schedule of payments in relation to schemes treated as money purchase: periods on and after the appointed day

    8. 69.Application of Part 3 of the 2004 Act to schemes including benefits treated as money purchase: periods on or after the appointed day

  16. PART 15

    1. 70.Application and interpretation

    2. 71.Schemes treated as money purchase schemes: non-qualifying schemes

    3. 72.Qualifying schemes including benefits treated as money purchase benefits

  17. PART 16

    1. 73.Modification of the Occupational Pension Schemes (Equal Treatment) Regulations 1995

    2. 74.Retrospective modification of the Equality Act 2010 (Sex Equality Rule) (Exceptions) Regulations 2010

    3. 75.Amendment of the Equality Act 2010 (Sex Equality Rule) (Exceptions) Regulations 2010

  18. PART 17

    1. 76.Valuations for the purposes of pension sharing etc: transitional arrangements

  19. PART 18

    1. 77.Cross-border schemes treated as money purchase schemes

  20. PART 19

    1. 78.Benefits and schemes treated as money purchase before the appointed day

    2. 79.Amendment of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

  21. Signature

  22. Explanatory Note

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