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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations contain preliminary provisions (Part 1) and amend the following sets of Regulations, which extend to England and Wales—

Within Part 1 they also make a retrospective rectifying amendment to previous amending regulations relating to the 2010 Regulations (regulation 2(2) as read with regulation 2(1)(b)). Section 12(1) of the Superannuation Act 1972 provides authority for provisions to take effect as from a date earlier than the making of these Regulations, an authority also relevant to regulation 12.

Within Part 2 –

Within Part 3 –

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.