Source: http://www.legislation.gov.uk/ukpga/2007/22
Timestamp: 2019-07-18 18:42:25
Document Index: 219192004

Matched Legal Cases: ['art 1', 'art 1', 'art 2', 'art. 2', 'art. 2', 'art 1', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'art 3', 'art. 8', 'art. 8', 'art 6', 'art. 2', 'art. 2', 'art. 2', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art. 4', 'arts 2', 'art 1', 'art 2', 'art 6', 'art 7', 'art 8', 'art 1', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 2', 'art 1', 'art 1', 'art. 2', 'art. 1', 'art.8', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 8', 'art. 1', 'art. 8', 'art. 1', 'art. 8', 'art. 2', 'art. 1', 'art. 8', 'art. 1', 'art. 8', 'art. 1', 'art. 8', 'art. 1', 'art. 8', 'art. 2', 'art 2', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 1', 'art. 8', 'art. 1', 'art. 8', 'art 1', 'art 3', 'art. 1', 'art. 8', 'art. 2', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art 3', 'art. 1', 'art. 1', 'art. 8', 'art. 8', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art 8']

Changes over time for: Pensions Act 2007
27/07/2007- Amendment
29/09/2007- Amendment
04/06/2008- Amendment
Pensions Act 2007 is up to date with all changes known to be in force on or before 18 July 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Part 1 U.K.State pension
Entitlement to Category A and B retirement pensionsE+W+S
1Category A and B retirement pensions: single contribution conditionE+W+S
2Category B retirement pension: removal of restriction on entitlementE+W+S
Credits for basic state pensionE+W+S
3Contributions credits for relevant parents and carersE+W+S
Abolition of adult dependency increasesE+W+S
4Category A and C retirement pensions: abolition of adult dependency increasesE+W+S
Up-rating of basic state pension and other benefitsU.K.
5Up-rating of basic pension etc. and standard minimum guarantee by reference to earningsE+W+S
I1S. 5 wholly in force at 26.9.2007; s. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
6Preservation of link with prices in case of other benefitsE+W+S
I2S. 6 wholly in force at 26.9.2007; s. 6 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
7Removal of link between lower earnings limit and basic pensionE+W+S
F1S. 7(2) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
8Removal of link between lower earnings limit and basic pension: Northern IrelandN.I.
F2S. 8(2) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
Additional pension: deemed earnings factorsE+W+S
9Deemed earnings factors for purposes of additional pensionE+W+S
Additional pension: simplification of accrual ratesE+W+S
10Additional pension: removal of accrual band from 2010-11E+W+S
F3S. 10(2)(c) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
F4S. 10(5) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
11Additional pension: simplified accrual rates as from flat rate introduction yearE+W+S
12Additional pension: upper accrual pointE+W+S
Increase in state pension ageE+W+S
13Increase in pensionable age for men and womenE+W+S
(1)Schedule 3 amends section 126 of, and Part 1 of Schedule 4 to, the Pensions Act 1995 (c. 26) for the purpose of increasing the pensionable age for men and women F5. . . .
(3)The amendments made by that Part of that Schedule have effect as from [F66th December 2018].
F5Words in s. 13(1) repealed (3.1.2012) by Pensions Act 2011 (c. 19), ss. 1(7), 38(3)(a), Sch. 1 para. 9(a)
F6Words in s. 13(3) substituted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 1(7), 38(3)(a), Sch. 1 para. 9(b)
Part 2 U.K.Occupational and personal pension schemes
Contracting-outE+W+S
I3S.14 wholly in force at 6.4.2009; s. 14 not in force at Royal Assent see. s. 30(2)(a); s. 14 in force for specified purposes at 1.11.2007 by S.I. 2009/406, art. 2(a); s. 14 in force for all other purposes at 6.4.2009 by S.I. 2009/406, art. 2(b)
and is in force immediately before [F76 April 2012], ceases to have effect on that date.
(4)The amendments made by Part 1 of that Schedule have effect as from [F96 April 2012] (but any power to make regulations conferred by those amendments may be exercised at any time so as to make regulations having effect as from [F96 April 2012]).
F7Words in s. 15(1) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 78(2)
F8Words in s. 15(2) omitted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 78(3)
F9Words in s. 15(4) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 78(4)
I4S. 15 wholly in force at 6.4.2012; s. 15(2)-(8) in force at 26.9.2007, see s. 30(3); s. 15(1) in force at 6.4.2012 by S.I. 2011/1267, art. 2(a)
Dispute resolutionE+W+S
16Dispute resolution arrangementsE+W+S
Actuarial guidanceE+W+S
17Removal of Secretary of State's role in approving actuarial guidanceE+W+S
Financial assistance schemeU.K.
18Financial assistance scheme: increased levels of paymentsU.K.
(a)the amount of the member's expected pension multiplied by [F100.9], less
but for the purposes of those subsections any such specified fraction is to be taken to be [F100.9].
[F11(9A)The Secretary of State may by regulations—
and, accordingly, subsection (8) does not apply in those circumstances.]
(10)No regulations may be made under subsection (9) [F12or (9A)] unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.
F10Word in s. 18(5)(7) substituted (4.6.2008) by The Financial Assistance Scheme (Miscellaneous Provisions) Regulations 2008 (S.I. 2008/1432), reg. 3 (with reg. 8)
F11S. 18(9A) inserted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 23(2), 38(4); S.I. 2011/3034, art. 3(e)
F12Words in S. 18(10) inserted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 23(3), 38(4); S.I. 2011/3034, art. 3(e)
I5S. 18 wholly in force at 14.12.2007; s. 18(4)-(11) in force at 26.7.2007, see s. 30; s. 18(1)-(3) in force at 14.12.2007 by S.I. 2007/3512, art. 2
19Temporary restriction on purchase of annuitiesU.K.
Part 3 U.K.Personal Accounts Delivery Authority
20Personal Accounts Delivery AuthorityU.K.
F13S. 20 repealed (5.7.2010) by The Personal Accounts Delivery Authority Winding Up Order 2010 (S.I. 2010/911), art. 8(1)(a)
21Initial function of the AuthorityU.K.
F14S. 21 repealed (26.11.2008) by Pensions Act 2008 (c. 30), ss. 79, 148, 149(1)(2)(b)(i), Sch. 11 Pt. 1
22Management of the AuthorityU.K.
F15S. 22 repealed (5.7.2010) by The Personal Accounts Delivery Authority Winding Up Order 2010 (S.I. 2010/911), art. 8(1)(a)
23Winding up of the AuthorityU.K.
[F16(1)The Secretary of State may by order provide for the winding up and dissolution of the Authority.]
(4)F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a)provide for the transfer of property, rights or liabilities of the Authority to the Secretary of State [F18or any other person];
(7)An order under this section may also contain provision repealing any provision of
[F19(a)]sections 20 to 22 or Schedule 6[F20;
(b)sections 79 to 85 of the Pensions Act 2008.]
F16S. 23(1) substituted (26.11.2008) by Pensions Act 2008 (c. 30), {ss, 86(2)}, 149(2)(b)
F17S. 23(2)-(4) repealed (26.11.2008) by Pensions Act 2008 (c. 30), ss. 86(3), 149(1)(2)(b)(i), Sch. 11 Pt. 1
F18Words in s. 23(5)(a) inserted (26.11.2008) by Pensions Act 2008 (c. 30), {ss, 86(4)}, 149(2)(b)
F19Words in s. 23(7) renumbered (26.11.2008) as s. 23(7)(a) by Pensions Act 2008 (c. 30), ss. 86(5)(a), 149(2)(b)
F20S. 23(7)(b) and semi-colon inserted (26.11.2008) by Pensions Act 2008 (c. 30), ss. 86(5)(b), 149(2)(b)
24Review of operation of ActU.K.
25Orders and regulationsU.K.
26InterpretationU.K.
27Consequential etc. provision, repeals and revocationsU.K.
(6)The repeals and revocations in Part 6 of that Schedule have effect on [F216 April 2012].
F21Words in s. 27(6) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 79
28Financial provisionsU.K.
29ExtentU.K.
30CommencementU.K.
P1S. 30(2) power partly exercised: different dates appointed for specified provisions by {S.I. 2007/3063}, art. 2; {S.I. 2007/3512}, art. 2; {S.I. 2009/406}, art. 2; {S.I. 2011/1267}, arts. 2, 3
SCHEDULE 1E+W+SState pension: consequential and related amendments
Part 1 E+W+SCategory A and B retirement pensions: single contribution condition
1(1)Section 44 of the SSCBA (Category A retirement pension) is amended as follows.E+W+S
2(1)Section 48A of the SSCBA (Category B retirement pension for married person or civil partner) is amended as follows.E+W+S
3(1)Section 48B of the SSCBA (Category B retirement pension for surviving spouse or civil partner) is amended as follows.E+W+S
(2)In subsection (1) for “the conditions specified in Schedule 3, Part I, paragraph 5” substitute “ the relevant conditions or condition ”.
(4)In subsection (1A) for “the conditions specified in Schedule 3, Part I, paragraph 5” substitute “ the condition specified in Schedule 3, Part I, paragraph 5A ”.
Part 2 E+W+SCategory B retirement pension: removal of restriction on entitlement
8In Schedule 5 to the SSCBA (pension increase or lump sum where pensions entitlement deferred) in paragraph 8, omit sub-paragraph (3) (construction of references where person's pension linked to contributions of other party to marriage or civil partnership).
Part 3 E+W+SContributions credits for relevant parents and carers
Welfare Reform Act 2007 (c. 5)E+W+S
Part 4 E+W+SCategory A and C retirement pensions: abolition of adult dependency increases
14In section 88 of the SSCBA (increases to be in respect of only one adult dependant) for “under or by virtue of sections 83 to 86A” substitute “ by virtue of section 86A ”.
15In section 89 of the SSCBA (meaning of earnings for purposes of provisions relating to increases in benefits) in each of subsections (1) and (1A), for “sections 82 to 86A” substitute “ sections 82 and 86A ”.
(a)in paragraph 5 (Category A or B retirement pension) for the figure in column (3) (increase for adult dependant) substitute “ — ”;
(b)in paragraph 6 (Category C retirement pension) for the figure in column (3) (increase for adult dependant) substitute “ — ”.
Part 5 E+W+SUp-rating of basic pension etc. and standard minimum guarantee by reference to earnings
19In Schedule 5 to the SSCBA (pension increase or lump sum where entitlement to retirement pension is deferred) in paragraph 2 (pension increase where entitlement deferred) in sub-paragraph (7) (increase to take account of up-rating of pensions) after “section 150” insert “ or 150A ”.
I6Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
20F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22Sch. 1 para. 20 repealed (6.4.2012) by Pensions Act 2011 (c. 19), ss. 2, 38(4), Sch. 2 para. 4(d) (with s. 2(8)); S.I. 2011/3034, art. 4(f)(iv)
I7Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
21In section 150 of the Administration Act (annual up-rating of benefits) in subsection (10)(a)(i) (when order is to take effect) after “the tax year” insert “ following that in which the order is made ”.
I8Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
(b)in the sidenote, after “150” insert “ or 150A ”.
I9Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
23In section 155 of that Act (effect of alteration of rates of benefit under Parts 2 to 5 of the SSCBA) in subsection (1) (when section has effect) in paragraph (b) after “150” insert “ , 150A ”.
I10Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
24In section 155A of that Act (power to anticipate pensions up-rating order) in subsection (1) (power arises where statement made to Commons of amounts of proposed increase in order under section 150) in paragraph (a), for “150 above” substitute “ 150 or 150A above (as the case may be) ”.
I11Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
(a)after “150” (where it first occurs) insert “ or 150A ”;
(b)in sub-paragraph (ii) after “150” insert “ , 150A ”.
I12Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
26In section 159A of that Act (effect of alteration of rates of a jobseeker's allowance) in subsection (5), in paragraph (b) of the definition of “alteration”, after each occurrence of “section 150” insert “ or 150A ”.
I13Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
(a)in subsection (4) (power to anticipate up-rating of state pension credit) in paragraph (a) after “section 150” insert “ , 150A ”;
(i)after “150” (where it first occurs) insert “ or 150A ”;
(ii)after “150” (where it next occurs) insert “ , 150A ”.
I14Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
(a)in subsection (4) (application of subsection (5)) in paragraph (a), after “150” insert “ , 150A ”;
I15Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
29In section 189 of that Act (regulations and orders_general) in subsection (8) (orders not to be made without consent of Treasury) after “150,” insert “ 150A, ”.
I16Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
30In section 190 of that Act (parliamentary control of orders and regulations) in subsection (1)(a) (orders subject to the affirmative procedure) after “150,” insert “ 150A, ”.
I17Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
31In Part 1 of Schedule 7 to that Act (regulations not requiring prior submission to the Social Security Advisory Committee) in paragraph 3 (up-rating etc.) after “section 150” insert “ or 150A ”.
I18Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
32In Part 2 of that Schedule (regulations not requiring prior submission to the Industrial Injuries Advisory Council) in paragraph 12 for “or 150” substitute “ , 150 or 150A ”.
I19Sch. 1 Pt. 5 wholly in force at 26.9.2007; Sch. 1 Pt. 5 in force for specified purposes at 26.7.2007 and in force for all other purposes at 26.9.2007, see s. 30
Part 6 E+W+SDeemed earnings factors for purposes of additional pension
33In section 22 of the SSCBA (earnings factors) at the end of subsection (2A) (derivation of earnings factors for purposes of calculating additional pension) insert— “ This subsection does not affect the operation of sections 44A and 44B (deemed earnings factors). ”
34(1)Section 44A of the SSCBA (deemed earnings factors) is amended as follows.E+W+S
(3)In subsection (1) (amount of deemed earnings factor for purposes of section 44(6)(za)) after “a relevant year” insert “ to which this subsection applies ”.
Part 7 E+W+SAdditional pension: simplified accrual rates
(b)in subsection (4) (certain orders not subject to parliamentary procedure) after “second appointed year” insert “ or designating the flat rate introduction year ”.
F23Sch 1 para. 35(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
37F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24Sch. 1 para. 37 repealed (21.9.2008 with effect as mentioned in Sch. 2 Note 2(c)) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
39F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25Sch 1 para. 39 repealed (21.9.2008 with effect as mentioned in Sch. 2 Note 3(b)) by National Insurance Contributions Act 2008 (c. 16), ss. 4, 6(1), Sch. 2
Part 8 E+W+SIncrease in pensionable age for men and women
40In section 38 of the SSCBA (widow's pension) in subsection (2) (entitlement to continue until age of 65) for “the age of 65” substitute “ pensionable age ”.
41In section 64 of the SSCBA (entitlement to attendance allowance) in subsection (1) (conditions to be satisfied for entitlement to the allowance) for “is aged 65 or over” substitute “ has attained pensionable age ”.
42(1)Section 75 of the SSCBA (disability living allowance: persons aged 65 or over) is amended as follows.E+W+S
(2)In subsection (1) (no entitlement to the allowance for persons aged 65 or over) for “the age of 65” substitute “ pensionable age ”.
(3)For the sidenote substitute “ Persons who have attained pensionable age ”.
43In section 149 of the SSCBA (supplementary provisions relating to Christmas bonus) in subsection (4) (for purposes of section 148 persons not to be taken to be entitled to payment of war disablement pension unless they have attained the age of 65) for “the age of 65” substitute “ pensionable age ”.
F26Sch. 1 para. 44 omitted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 91
SCHEDULE 2E+W+SAdditional pension: simplified accrual rates
Part 1 E+W+SNew Schedule 4B to the SSCBA
“SCHEDULE 4BE+W+SAdditional pension: accrual rates for purposes of section 45(2)(d)
Part 1 E+W+SAmount for purposes of section 45(2)(d)
Part 2 E+W+SNormal rules: employment not contracted-out
Appropriate amount for yearE+W+S
Part 3 E+W+SContracted-out employment
Amount A: assumed surplus not exceeding LETE+W+S
8(1)Amount A is calculated in accordance with this paragraph if there is an assumed surplus in the pensioner's earnings factor for the year which does not exceed the LET.
Amount A: assumed surplus exceeding LETE+W+S
9(1)Amount A is calculated in accordance with this paragraph if there is an assumed surplus in the pensioner's earnings factor for the year which exceeds the LET.
Amount BE+W+S
Part 4 E+W+SOther cases
Part 5 E+W+SInterpretation
“assumed surplus”, in relation to a pensioner's earnings factor for a year, means the surplus there would be in that factor for the year if section 48A(1) of the Pension Schemes Act 1993 (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year;
Part 2 E+W+SRevaluation of flat rate accrual amount
3In section 39 of the SSCBA (rate of widowed mother's allowance and widow's pension) omit—
4(1)Section 39C of the SSCBA (rate of widowed parent's allowance and bereavement allowance) is amended as follows.E+W+S
(2)In subsection (1), after “section 46(2)” insert “ and (4) ”.
(3)In subsection (3), in each of paragraphs (a) and (b), for “sections” substitute “ provisions ”.
5(1)Section 44 of the SSCBA (Category A retirement pension) is amended as follows.E+W+S
(2)In subsection (5A), for “Schedule 4A” substitute “ Schedules 4A and 4B ”.
(3)In subsection (6), for “Schedule 4A” substitute “ Schedule 4A or 4B ”.
7In section 48A of the SSCBA (rate of Category B retirement pension for married person or civil partner) in subsection (4) for “Schedule 4A” substitute “ Schedules 4A and 4B ”.
8In section 48B of the SSCBA (Category B retirement pension for surviving spouse or civil partner) in subsection (2), for “Schedule 4A” substitute “ Schedules 4A and 4B ”.
(a)for “Schedule 4A” substitute “ Schedules 4A and 4B ”; and
(b)for the words from “subject” to the end substitute “ subject to section 46(3) above and to the following provisions of this section and the modification in section 48C(4) below. ”
10In section 48C of the SSCBA (Category B retirement pension: general) in subsection (4), for “Schedule 4A” substitute “ Schedules 4A and 4B ”.
12In section 42 of the Pension Schemes Act 1993 (review and alteration of rates of contributions applicable under section 41) in subsection (1)(a)(ii) for “Schedule 4A” substitute “ Schedules 4A and 4B ”.
SCHEDULE 3E+W+SIncrease in pensionable age for men and women
1In the sidenote to section 126 of the Pensions Act 1995 (c. 26), at the end insert “ and increase in pensionable age ”.
2In section 126 of that Act (equalisation of pensionable age) in paragraph (a), at the end insert “ and to increase the pensionable age for men and women progressively over a period of 22 years beginning with 6th April 2024 ”.
3For the heading for Schedule 4 to that Act substitute “ Equalisation of and increase in pensionable age for men and women ”.
4(1)Paragraph 1 of Part 1 of Schedule 4 to that Act (pensionable ages for men and women) is amended as follows.E+W+S
(2)In sub-paragraph (1), after “man” insert “ born before 6th April 1959 ”.
(3)In sub-paragraph (3), for “the following table” substitute “ table 1 ”.
(5)For the heading for the table substitute “ TABLE 1 ”.
F27Sch. 3 para. 4(4) omitted (3.1.2012) by virtue of Pensions Act 2011 (c. 19), ss. 1(7), 38(3)(a), Sch. 1 para. 10
SCHEDULE 4E+W+SAbolition of contracting-out for defined contribution pension schemes
Part 1 E+W+SAmendments having effect as from abolition date
2(1)Section 7 (issue of contracting-out and appropriate scheme certificates) is amended as follows.E+W+S
“(1)Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.
3(1)Section 8 (definitions of certain terms) is amended as follows.E+W+S
“(1A)In addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to him during that period if—
(4)In subsection (2) for “for the purposes of section 42A” substitute “ for the tax year in which the week falls as specified in an order made under section 42B (as it had effect before the abolition date) ”.
4(1)Section 9 (general requirements for certification of schemes) is amended as follows.E+W+S
5F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28Sch. 4 para. 5 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
7F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29Sch. 4 para. 7 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art.8(1)
8F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30Sch. 4 paras. 8-10 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
9F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31Sch. 4 paras. 8-10 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
10F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32Sch. 4 paras. 8-10 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
12F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Sch. 4 paras. 12-14 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
13F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Sch. 4 paras. 12-14 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
14F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35Sch. 4 paras. 12-14 repealed (6.4.2012) by Pensions Act 2008 (c. 30), ss. 148, 149(1)(2)(i), Sch. 11 Pt. 3; S.I. 2011/1266, art. 2(c)
15(1)Section 34 (cancellation, variation, surrender and refusal of certificates) is amended as follows.E+W+S
(a)for paragraphs (a) and (b) substitute “ by or by virtue of any provision of this Part the contracting-out of a scheme in relation to an employment depends on the satisfaction of a particular condition ”;
16F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36Sch. 4 para. 16 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
“(7)In this section “the earner's chosen scheme” means the scheme which was immediately before the abolition date the earner's chosen scheme in accordance with section 44 (as it had effect prior to that date).”
20Omit section 44 (earner's chosen scheme).
23(1)Section 48A (additional pension and other benefits) is amended as follows.E+W+S
(2)In subsection (1) (effect of reductions and payments for contracted-out schemes on earnings factors) in paragraph (a) for “or 42A” substitute “ or, in the case of a week falling before the abolition date, under section 42A (as it then had effect) ”.
(3)In paragraph (b) of that subsection, for “an amount is paid under section 45(1)” substitute “ in the case of a week falling before the abolition date, an amount is paid under section 45(1) (as it then had effect) ”.
24F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37Sch. 4 para. 24 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
25F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F38Sch. 4 para. 25 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
27F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F39Sch. 4 para. 27 repealed (6.4.2009) by Pensions Act 2008 (c. 30), ss, 148, 149(1), {Sch. 11 Pt. 2}; S.I. 2009/82, art. 2(2)(g)
28In section 87 (general protection principle) in subsection (1) (when subsection applies) in paragraph (a)(i), for “which is not a money purchase contracted-out scheme” substitute “ that satisfies the requirements of section 9(2) ”.
30F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40Sch. 4 para. 30 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
32F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41Sch. 4 para. 32 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
33F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F42Sch. 4 para. 33 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
34(1)Section 181 (general interpretation) is amended as follows.E+W+S
(3)A money purchase contracted-out scheme was, at a time before the abolition date, a contracted-out scheme in relation to an earner's employment if it was, at that time, specified in a contracting-out certificate in relation to that employment; and references to the contracting-out of a scheme are, in relation to a money purchase contracted-out scheme, references to its inclusion in such a certificate.
(4)Any reference to a contracting-out certificate is, in relation to a money purchase contracted-out scheme, a reference to a certificate issued by virtue of section 7, as it had effect before the abolition date, in relation to the employment of an earner in employed earner's employment which was contracted-out by reference to that scheme.
(5)Any certificate so issued that was, at a time before the abolition date, in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, contracted-out employment.
36F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F43Sch. 4 para. 36 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(1)
38In section 2 of that Act (registration of stakeholder pension schemes) in subsection (2) (when Authority to register schemes) in paragraph (b)(i), for “to (10)” substitute “ to (9) ”.
40F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F44Sch. 4 para. 40 repealed (6.4.2009) by Pensions Act 2008 (c. 30), ss, 148, 149(1), {Sch. 11 Pt. 2}; S.I. 2009/82, art. 2(2)(g)
Part 2 E+W+SFurther amendments
42(1)Section 4C of the SSCBA (power to make provision in consequence of provision made by or by virtue of section 4B(2) etc.) is amended as follows.E+W+S
I20Sch. 4 para. 42 partly in force at 6.4.2015; Sch. 4 para. 42 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 42(1) in force for specified purposes and Sch. 4 para. 42(2)(3)(b) fully in force at 6.4.2015 by S.I. 2011/1267, art. 3(i)(ii)
I21Sch. 4 para. 42(1) in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(i)
I22Sch. 4 para. 42(2)(3)(b) in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(ii)
43In section 8 of the SSCBA (calculation of primary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A” substitute “ section 41 ”.
44In section 9 of the SSCBA (calculation of secondary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A” substitute “ section 41 ”.
45(1)In Schedule 1 to the SSCBA (supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 and 3) paragraph 1 (Class 1 contributions where earner is in more than one employment) is amended as follows.E+W+S
(b)in paragraph (c), for sub-paragraphs (i) and (ii) substitute “ to such part of the aggregated earnings attributable to COSRS service as exceeds the current primary threshold and does not exceed the current upper earnings limit ”;
(c)in paragraph (d), for “part or parts attributable to COMPS or COSRS service” substitute “ part attributable to COSRS service ”.
I23Sch. 4 para. 46 partly in force at 6.4.2015; Sch. 4 para. 46 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 46 in force for specified purposes at 6.4.2012 by S.I. 2011/1267, art. 2(b) (as amended by S.I. 2012/911, art. 2(a)(i)); Sch. 4 para. 46 in force for specified purposes at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iii) (as amended by S.I. 2012/911, art. 2(c))
I24Sch. 4 para. 46 in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(iii) (as amended (20.3.2012) by S.I. 2012/911, art. 2(c))
I25Sch. 4 para. 47 in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iv)
I26Sch. 4 para. 49 in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iv)
I27Sch. 4 para. 54 in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(iv)
55F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F45Sch. 4 para. 55 omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(2)(a)
56In section 164 (Crown employment) in subsection (2) (employees of Crown to be treated as employed earners for certain purposes) [F46omit paragraph (b)].
F46Words in Sch. 4 para. 56 substituted (the amendment coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(2)(b)
57(1)Section 177 (general financial arrangements) is amended as follows.E+W+S
58(1)Section 181 (interpretation) is amended as follows.E+W+S
59(1)Schedule 2 (certification regulations) is amended as follows.E+W+S
(2)In Part 1 (occupational pension schemes) in paragraph 4 (regulations may modify certain provisions of Part 3 in cases where person employed in two or more employments) in sub-paragraph (1), for “and 66 to 68” substitute “ , 67 and 68 ”.
(3)In paragraph 5 (state scheme premiums) in sub-paragraph (1) (regulations may require provision of information to HMRC for purpose of certain provisions) for the words from “sections 37” to the end substitute “sections 37, F47. . . , 50 to 63 and 159(1) to (3) and (6) F47. . . .”
(4)In paragraph 6 (schemes covering different employers) in sub-paragraph (1) (regulations may modify certain provisions in cases where earner under different employers qualifies for benefits of same occupational pension scheme) for “and 66 to 68” substitute “ , 67 and 68 ”.
F47Words in Sch. 4 para. 59(3) omitted (the omission coming into force immediately before 6.4.2012 in accordance with art. 1(2)(a)) by virtue of The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), art. 8(2)(c)
I28Sch. 4 para. 59 wholly in force at 6.4.2015; Sch. 4 para. 59 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 59(1) in force for specified purposes and Sch. 4 para. 59(2)(4) in force at 6.4.2012 by S.I. 2011/1267, art. 2(b) (as amended by S.I. 2012/911, art. 2(a)(ii)(iii)); s. 59(1)(4) in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(v)(vi)
I29Sch. 4 para. 59(1) in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(v)
I30Sch. 4 para. 59(3) in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(vi)
60(1)Paragraph 2 of Schedule 4 (priority in bankruptcy etc.: employer's contributions to occupational pension scheme) is amended as follows.E+W+S
(2)Omit sub-paragraphs (2) and (3) (sums owed on account of employer's minimum payments to a money purchase contracted-out scheme).
[F48(b)in the definition of “the percentage for contributing earners”—
F48Sch. 4 para. 60(4)(b)(c) substituted (3.1.2012) by Pensions Act 2011 (c. 19), ss. 27, 38(3)(c)
I31Sch. 4 para. 60 wholly in force at 6.4.2012; Sch. 4 para. 60 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 60 fully in force at 6.4.2012 by S.I. 2011/1267, art. 2(b) (as amended by S.I. 2012/911, art. 2(a)(iv))
Part 3 E+W+SSavings
Issue and cancellation etc. of certificates for periods before the abolition dateE+W+S
61Nothing in the relevant amendments and repeals affects the continued operation of any regulations in force under section 7(1) and (7) of the PSA 1993 (issue of certificates) immediately before the abolition date in relation to the issue of a certificate having effect for a period before [F496 April 2012].
F49Words in Sch. 4 para. 61 substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
62(1)Nothing in the relevant amendments and repeals affects the continued operation of section 34 of the PSA 1993 (cancellation, variation, surrender and refusal of certificates), or any regulations in force under it immediately before [F506 April 2012], for the purposes of a retrospective act.E+W+S
(a)the certificate was in force for a period beginning before [F516 April 2012] (or, in the case of a refusal of a certificate, would have related to such a period if it had been issued), and
(i)is made after [F526 April 2012], but
(3)An amended certificate issued by virtue of this paragraph must provide for it to cease to have effect as from [F536 April 2012].
F50Words in Sch. 4 para. 62(1) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
F51Words in Sch. 4 para. 62(2)(a) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
F52Words in Sch. 4 para. 62(2)(b)(i) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
F53Words in Sch. 4 para. 62(3) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
Determination of question whether scheme was appropriate schemeE+W+S
65Nothing in the relevant amendments and repeals affects the continued operation of any regulations in force under section 7(6) of the PSA 1993 (issue of certificates) immediately before [F546 April 2012].
F54Words in Sch. 4 para. 65 substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
Preservation of earner's chosen schemeE+W+S
66(1)Nothing in the relevant amendments and repeals—E+W+S
(2)In sub-paragraph (1) a “preceding tax year notice” means a notice within section 44(1) of the PSA 1993 which is given on or after [F556 April 2012] but in which the date specified in accordance with that provision falls before [F556 April 2012].
F55Words in Sch. 4 para. 66(2) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(2)
Interpretation etc.E+W+S
67(1)In this Part of this Schedule—E+W+S
F56Words in Sch. 4 para. 67(1) omitted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 80(3)
SCHEDULE 5E+W+SRemoval of Secretary of State's role in approving actuarial guidance
Bankruptcy (Scotland) Act 1985 (c. 66)E+W+S
F571. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F57Sch. 5 para. 1 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1
F582. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F58Sch. 5 para. 2 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1
Insolvency Act 1986 (c. 45)E+W+S
6In section 113 of that Act (disclosure of information about schemes to members etc.) in subsection (3A) (regulations may provide for information that must be given to be determined by reference to guidance approved by Secretary of State) for paragraphs (a) and (b) substitute “ is prepared and from time to time revised by a prescribed body ”.
7In section 67D of the Pensions Act 1995 (actuarial equivalence requirements: further provisions) in subsection (5) (requirements prescribed for calculation of actuarial values may include that the calculation is to be made in accordance with guidance approved by Secretary of State) for paragraphs (a) and (b) substitute “ is prepared and from time to time revised by a prescribed body ”.
8In section 119 of that Act (regulations may provide for values to be calculated in accordance with guidance approved by the Secretary of State) for paragraphs (a) and (b) substitute “ prepared and from time to time revised by a prescribed body ”.
F59F59SCHEDULE 6U.K.
F59Sch 6 repealed (5.7.2010) by The Personal Accounts Delivery Authority Winding Up Order 2010 (S.I. 2010/911), art. 8(1)(b) (with art. 8(b)(c))
SCHEDULE 7U.K.Repeals and revocations
Part 1 U.K.Category B retirement pension: removal of restriction on entitlement
Part 2 U.K.Category A and C retirement pensions: abolition of adult dependency increases
Part 3 U.K.Up-rating
Part 4 U.K.Removal of link between lower earnings limit and basic pension
Part 5 U.K.Additional pension: simplified accrual rates
Part 6 U.K.Abolition of contracting-out for defined contribution pension schemes: repeals and revocations having effect on abolition date
in subsection (3), the words “or, as the case may be, the scheme's continuing to be an appropriate scheme” and “or appropriate scheme”;
Part 7 U.K.Abolition of contracting-out for defined contribution pension schemes: further repeals
I32Sch. 7 Pt. 7 in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(b) (as amended (20.3.2012) by S.I. 2012/911, art. 2(d))
I33Sch. 7 Pt. 7 partly in force at 6.4.2015; Sch. 7 Pt. 7 not in force at Royal Assent see s. 30(2)(b); Sch. 7 Pt. 7 in force for specified purposes at 6.4.2012 by S.I. 2011/1267, art. 2(c) (as amended by S.I. 2012/911, art. 2(b)); Sch. 7 Pt. 7 in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(b) (as amended by S.I. 2012/911, art. 2(d)
Part 8 U.K.Removal of Secretary of State's role in approving actuarial guidance