PENSIONS Citation, commencement and interpretation 1 1 These Regulations may be cited as the Personal and Occupational Pension Schemes (Protected Rights) Regulations 1996 and shall come into force on 6th April 1997. 2 ... In these Regulations, unless the context otherwise requires— “the 1993 Act” means the Pension Schemes Act 1993; ... “child benefit” has the same meaning as in the Social Security Contributions and Benefits Act 1992 ; “income withdrawal” has the meaning given by paragraph 7 of Schedule 28 to the Finance Act 2004; “lifetime annuity” has the meaning given by paragraph 3 of Schedule 28 to the Finance Act 2004; “marital or civil partnership status”, in relation to a person, means whether that person has previously formed a marriage or a civil partnership and, if so, whether that marriage or civil partnership has ended; “member” means member of an occupational pension scheme or a personal pension scheme; “money purchase contracted-out scheme” has the same meaning as in section 8(1)(a)(ii) of the 1993 Act; “normal pension age” has the meaning given in section 180 of the 1993 Act; “pensionable age” has the meaning given by the rules in paragraph 1 of Part I of Schedule 4 to the Pensions Act 1995; “principal appointed day” means the day designated as the principal appointed day for the purposes of Part III of the Pensions Act 1995; “scheme” means an occupational pension scheme or a personal pension scheme; ... “scheme pension” has the meaning given by paragraph 2 of Schedule 28 to the Finance Act 2004; and “the scheme pension purchase price” has the meaning given by paragraph 3(7B) of Schedule 29 to the Finance Act 2004; “section 9(2B) rights” are— rights to the payment of pensions and accrued rights to pensions (other than rights attributable to voluntary contributions) under a scheme contracted-out by virtue of section 9(2B) of the 1993 Act, so far as attributable to an earner’s service in contracted-out employment on or after the principal appointed day; and where a transfer payment has been made to such a scheme, any rights arising under the scheme as a consequence of that payment which are derived directly or indirectly from— such rights as are referred to in sub-paragraph (a) under another scheme contracted-out by virtue of section 9(2B) of that Act; or protected rights under another occupational pension scheme or under a personal pension scheme attributable to payments or contributions in respect of ... employment on or after the principal appointed day; and “specified pension or annuity” means any pension or annuity which became a pension or annuity in payment before 6th April 2005. 3 In these Regulations, except in so far as the context otherwise requires, any reference— a to a regulation is to the regulation in these Regulations bearing that number; b in a regulation to a numbered paragraph is to the paragraph of that regulation bearing that number; and c in a paragraph to a lettered sub-paragraph is to the sub-paragraph of that paragraph bearing that letter. Manner of calculation and verification of protected rights 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Options under section 10(2) and (3) of the 1993 Act for schemes to designate which rights are protected rights 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions applying to pensions and annuities which give effect to protected rights 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Circumstances in which and periods for which pension or annuity is to be paid to widow or widower after being paid to member 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interim arrangements 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments made under interim arrangements 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Giving effect to protected rights by the provision of a lump sum 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension and forfeiture of payments giving effect to protected rights 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Choice of insurance company by annuitant 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insurance companies that may provide protected rights by way of annuities 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Death of member before effect given to his protected rights 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Death before effect given to protected rights: interim arrangements for widow, widower or surviving civil partner 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enforceable entitlement after death of member 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Further requirements in respect of giving effect to protected rights 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Personal pension schemes—notifications to the Secretary of State 16 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exemption and tax-approval 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revocations 18 The Regulations set out in column (1) of the Schedule are revoked to the extent mentioned in column (3) of that Schedule. Signed by authority of the Secretary of State for Social Security. Oliver Heald Parliamentary Under-Secretary of State, Department of Social Security 12th June 1996