1. Introductory Text

  2. 1.Citation, commencement, extent and interpretation

  3. 2.Application of the conditions to all uses of the cash equivalent

  4. 3.Transfers to which these Regulations apply

  5. 4.Conditions satisfied upon a decision by the trustees or managers of the transferring scheme

  6. 5.Requirement to inform the member of the conditions and notify decisions regarding satisfaction of the conditions

  7. 6.Standards of proof, relevant evidence or information, and timing for decisions regarding satisfaction of the conditions

  8. 7.The First Condition: transfers into certain receiving schemes

  9. 8.The Second Condition: transfers into all other receiving schemes

  10. 9.The Second Condition: requirement to take specified guidance

  11. 10.The Second Condition: requirements on trustees or managers of the transferring scheme to request evidence or information

  12. 11.The Second Condition: transfers into an occupational pension scheme and the employment link

  13. 12.The Second Condition: transfers into a QROPS and the residency link

  14. Signature

  15. Explanatory Note