Pensions PART 1 GENERAL Citation, commencement and extent 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 GENERAL PROVISIONS RELATING TO SCHEMES THAT WERE SALARY RELATED CONTRACTED-OUT SCHEMES Alteration of scheme rules 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Determination that an earner was in contracted-out employment 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provision of information 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overseas schemes 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restoration of state scheme rights 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions equivalent premiums: prescribed person 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification of requirement to pay a contributions equivalent premium 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cases where payment of a contributions equivalent premium is not required 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elections to pay contributions equivalent premiums 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment of a contributions equivalent premium 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment in lieu of benefit and delay in refund for the purposes of the employer’s right of recovery 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund of a contributions equivalent premium 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Continuation of transitional arrangements for schemes that began winding up before 6th April 1997 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Continuation of savings in respect of state scheme premiums 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 ADDITIONAL REQUIREMENTS IN RELATION TO RIGHTS ATTRIBUTABLE TO CONTRACTED-OUT EMPLOYMENT ON AND AFTER 6TH APRIL 1997 Alteration of scheme rules 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment of a lump sum instead of a pension 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forfeiture of accrued rights 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 ADDITIONAL REQUIREMENTS IN RELATION TO GUARANTEED MINIMUM PENSIONS Alteration of scheme rules 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Circumstances for the purposes of section 17(6) of the 1993 Act in which widower’s, widow’s or surviving civil partner’s guaranteed minimum pension is payable 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Period for the purposes of section 17(6) of the 1993 Act for which widower’s, widow’s or surviving civil partner’s guaranteed minimum pension is payable 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fixed rate revaluation of guaranteed minimum pensions secured by insurance policies or annuity contracts 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fixed rate revaluation of guaranteed minimum pensions for early leavers 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment of a lump sum instead of a pension 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension and forfeiture of guaranteed minimum pension 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conversion into other benefits: actuarial equivalence 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conversion into other benefits: survivors’ benefits 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 AMENDMENT OF THE OCCUPATIONAL PENSION SCHEMES (CONTRACTING-OUT) REGULATIONS 1996 Amendments relating to certification of employments for a period before the second abolition date 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments relating to cessation of contracting-out before the second abolition date 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 6 AMENDMENT OF THE CONTRACTING-OUT (TRANSFER AND TRANSFER PAYMENT) REGULATIONS 1996 Revaluation after transfer from another scheme 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 7 REVOCATION AND SAVINGS OF THE OCCUPATIONAL PENSION SCHEMES (CONTRACTING-OUT) REGULATIONS 1996 Revocations taking effect on the second abolition date 32 The following provisions of the 1996 Regulations are revoked— a regulation 11; b regulations 16 to 21; c regulations 41 to 43; d regulation 48(5) to (7); e regulations 49 to 61; f regulation 62 (but see regulation 33); g regulation 63; h regulations 65 and 66 (but see regulation 33); i regulations 67 to 74; j regulations 76A and 76B; k regulation 77. Saving of provisions relating to the revaluation of Guaranteed Minimum Pensions 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revocations taking effect on 6th April 2019 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 8 PROVISION FOR NORTHERN IRELAND Interpretation of Part 8 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restoration of state scheme rights: Northern Ireland 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions equivalent premiums: prescribed person in Northern Ireland 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification of requirement to pay a contributions equivalent premium: Northern Ireland 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cases where payment of a contributions equivalent premium is not required: Northern Ireland 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elections to pay contributions equivalent premiums: Northern Ireland 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment of a contributions equivalent premium: Northern Ireland 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment in lieu of benefit and delay in refund for the purposes of the employer’s right of recovery: Northern Ireland 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund of a contributions equivalent premium: Northern Ireland 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Continuation of savings in respect of state scheme premiums: Northern Ireland 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revocations of the Occupational Pension Schemes (Contracting-Out) Regulations (Northern Ireland) 1996 taking effect on the second abolition date 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Signed by authority of the Secretary of State for Work and Pensions Altmann Minister of State, Department for Work and Pensions