PENSIONS Citation, commencement and interpretation 1 1 These Regulations may be cited as the Personal Pension Schemes (Appro-priate Schemes) Regulations 1988; this regulation and regulations 2 to 11, 19 and 20 shall come into force on 1st March 1988, and regulations 12 to 18 shall come into force on 1st July 1988. 2 In these Regulations, unless the context otherwise requires— “ the Act ” means the Social Security Act 1986; “administrators”, in relation to a personal pension scheme, means the trustees or, if there are no trustees, the managers (except any trustee or manager who is resident outside the United Kingdom, or which, being a company, does not have its registered office in the United Kingdom), and any person who is resident in the United Kingdom, or which, being a company, has its registered office in the United Kingdom, who or which is authorised to act on behalf of the trustees, or, if there are no trustees, on behalf of the managers; “the Board” means the Occupational Pensions Board; “contracted-out”, “contracted-out scheme” and “money purchase contracted-out scheme” shall be construed in accordance with the Social Security Pensions Act 1975 . “Friendly Society” means a Friendly Society registered under section 7(1)(a) of the Friendly Societies Act 1974 , or, as the case may be, under section 1(1) of the Friendly Societies Act (Northern Ireland) 1970 . “investment business” has the meaning assigned to that expression by the Financial Services Act 1986 ; “pensionable age” means, in the case of a man, 65, and in the case of woman, 60; “scheme” (except in the expressions “contracted-out scheme”, “money purchase contracted-out scheme”, “occupational pension scheme” and “unit trust scheme”) means personal pension scheme; “tax week” has the same meaning as in the Social Security Act 1975 ; and other expressions have the same meaning as in the Act. 3 In these Regulations, unless the context otherwise requires, any reference— a to a numbered 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; c in a paragraph to a lettered sub-paragraph is to the sub-paragraph of that paragraph bearing that letter. Forms of schemes which may be appropriate schemes 2 1 Without prejudice to any other requirements imposed by the Act or regulations made under it, a personal pension scheme can be an appropriate scheme only if it is approved by the Inland Revenue under either Chapter II of Part I of the Finance ( No. 2) Act 1987 or Chapter II of Part II of the Finance Act 1970 by reference to section 20(2)(h) of that Act and in either case it takes the form specified in any one (but not more than one) of sub-paragraphs (a) to (c) namely— a an arrangement for the issue of insurance policies or annuity contracts; b a unit trust scheme of a kind mentioned in Part I of Schedule 1 to these regulations which has been authorised under section 78(1) of, or by virtue of paragraph 9 of Schedule 15 to, the Financial Services Act 1986; c an arrangement for the investment of contributions in an interest-bearing account or shares in or deposits with a building society as defined in the Building Societies Act 1986 . 2 For the purposes of this regulation a personal pension scheme which has been granted provisional approval by the Inland Revenue under the Personal Pension Schemes (Provisional Approval) Regulations 1987 shall be treated as being approved under Chapter II of Part I of the Finance (No. 2) Act 1987. Persons who and bodies which may establish schemes 3 1 Without prejudice to any other requirements of the Act or regulations made under it— a an arrangement such as is described in regulation 2(1)(a) which is established by a Friendly Society can be an appropriate scheme only if paragraph (2) applies to that Friendly Society; and b an arrangement such as is described in regulation 2(1)(c) can be an appropriate scheme only if it is established by a person to whom or a body to which paragraph (3) applies. 2 This paragraph applies to a Friendly Society which— a is authorised by virtue of Chapter III of Part I of the Financial Services Act 1986; and b has disclosed in its audited accounts a contributions income of not less than £300,000 in the year 1986 and £400,000 in the year 1987. 3 This paragraph applies to— a a building society as defined in the Building Societies Act 1986; b a Pension Company within the meaning of the Building Societies (Designation of Pension Companies) Order 1987 which is an associated body of a building society within the meaning of section 18(17) of the Building Societies Act 1986; c an institution authorised under Part I of the Banking Act 1987 . Information to be included in an application for an appropriate scheme certificate 4 1 Every application for an appropriate scheme certificate shall be made in writing to the Board and shall include the following particulars— a the name of the scheme and the address where it is administered; b the names and addresses of the trustees (if any) and administrators of the scheme; c the name, address and standing (in relation to the scheme) of the person applying for the certificate, if he is not the trustees or administrators, or one or some of them; d the name and address of the person who or body which has established the scheme (the address in the case of a company being that of its registered office); e such evidence as the Board may reasonably require that the scheme satisfies such of the requirements of regulation 3 as apply to it; f which of the forms specified in sub-paragraphs (a) to (c) of regulation 2(1) the scheme takes; g the name and address of a bank or building society which accepts payments made by automated direct credit transfer and the name and number of the account at that bank or building society, into which it is desired that minimum contributions should be paid; and h the date (being a date consistent with the provisions of regulation 5(2)(b)) from which it is desired that the certificate shall have effect. 2 Every application shall be accompanied by a copy of— a the documents constituting the scheme; and b the rules of the scheme, if they are not set out in those documents or any of them, except where the Board in their discretion dispense wholly or partly with this requirement. 3 Every person who has made an application shall supply such other documents and information as the Board may reasonably require. Issue of appropriate scheme certificates 5 1 When the Board have determined that a scheme should be treated as an appropriate scheme, they shall issue an appropriate scheme certificate to the person who applied for it, but no such certificate shall be issued before 1st July 1988. 2 The appropriate scheme certificate shall specify— a the name of the scheme and the address where it is administered; and b the date from which the certificate is to have effect, which shall be 6th April in 1987 or any later year and which may be earlier than the date on which the certificate is issued where the person who applied for the certificate has so requested, but, if the Board receive the application after 5th April 1989, not earlier than 6th April in the tax year in which the Board receive the application. Further information and change of circumstances 6 The administrators of the scheme shall— a in such manner and at such times as the Board may reasonably require, furnish to the Board such reports, accounts and other documents and information relating to the scheme to which the certificate relates as the Board may reasonably require; and b notify the Board in writing of— i any change in the identity, names or addresses of the trustees (if any) and administrators of the scheme, ii any change in the name or address of the person who or body which has established the scheme, iii any change affecting the information given under regulation 4(1)(e) and (f), and iv any change of circumstances affecting the scheme as the Board may have required them to notify, as soon as practicable after its occurrence; and the document by which the notification is given may be served by post. Applications for the variation of, and to surrender, appropriate scheme certificates 7 1 Every application for the variation of, or to surrender, an appropriate scheme certificate— a shall be made in writing to the Board by the administrators of the scheme; b shall be made only after notices of intention to make that application have been given by the administrators in accordance with paragraph (2) except where (in the case of an application for the variation of an appropriate scheme certificate) the Board dispense with this requirement; and c shall include a statement that all notices required by paragraph (2) to be given in relation to that application have been duly given. 2 Notices of intention to make an application such as is mentioned in paragraph (1) shall be given in writing to— a any member of the scheme who has protected rights under it; and b any earner who, jointly with the trustees or managers of the scheme, has given in relation to the scheme a notice under section 1(9) of the Act which has not been cancelled, by sending it to his last known address; and the document comprising the notice may be served by post. 3 Notices given under this regulation shall specify— a the name of the scheme and the address where it is administered; b the date (being a date consistent with the provisions of regulation 9(5)) from which it is desired that the variation or surrender shall have effect; and c where the application is to surrender an appropriate scheme certificate, any arrangements made or proposed for the preservation or transfer of protected rights under the scheme. 4 Every person who makes an application under this regulation shall supply such other documents and information as the Board may reasonably require. Determination of question arising on an application for the issue of an appropriate scheme certificate 8 1 Subject to the provisions of this regulation, the Board shall treat an application for an appropriate scheme certificate as an application for the determination of the question whether the scheme in question shall be an appropriate scheme, and subject to the provisions of paragraph (3), they shall determine the question as soon as practicable. 2 The Board may refuse to give effect to an application if they are not satisfied that the applicant has complied with the provisions of regulation 4. 3 The Board may defer making a determination until such documents and information as are mentioned in regulation 4(2) and (3) have been supplied. 4 Where under this regulation the Board determine that a scheme should be treated as an appropriate scheme they shall issue an appropriate scheme certificate in accordance with regulation 5, and inform the Secretary of State that they have done so. 5 Where the Board’s determination under this regulation does not give effect to the application, the Board shall notify the applicant in writing of the determination and of the reasons for it and shall refer him to the Board’s powers of review under section 67 of the Social Security Act 1973 . Determination of question arising on an application with a view to the variation or surrender of an appropriate scheme certificate 9 1 Subject to the provisions of this regulation, the Board shall treat an application made with a view to the variation or surrender of an appropriate scheme certificate as an application for the determination of the question whether the certificate should be varied or, as the case may be, whether the scheme should cease to be an appropriate scheme; and subject to the provisions of paragraph (3) they shall determine the question as soon as practicable. 2 The Board may refuse to give effect to an application if they are not satisfied that the applicant has complied with the provisions of regulation 7. 3 The Board may defer making a determination until such documents and information as are mentioned in regulation 7(4) have been supplied. 4 When the Board have made a determination under paragraph (1), they shall vary or accept the surrender of the certificate if such action would give effect to the determination, and inform the Secretary of State that they have done so. 5 The date from which a surrender or variation is to have effect shall be that on which the determination is made, except that, where the person who made the application has requested that it should have effect from a specific date which is earlier or later than the date on which the determination is made, it may have effect from that specific date, so however that that date shall not be earlier than the date on which the Board receive the application, or later than the last day of the tax year in which the Board receive the application. 6 Where the Board’s determination under this regulation does not give effect to the application, the Board shall notify the applicant in writing of the determination and of the reasons for it and shall refer him to the Board’s powers of review under section 67 of the Social Security Act 1973; and the applicant shall give notice in writing of the determination and the Board’s reasons for it, to— a any member of the scheme who has protected rights under it; and b any earner who, jointly with the trustees or managers of the scheme, has given in relation to the scheme a notice under section 1(9) of the Act which has not been cancelled, by sending it to his last known address; and the document comprising the notice may be served by post. Other circumstances in which the Board may cancel an appropriate scheme certificate 10 1 Where the Board have reason to suppose that any scheme to which an appropriate scheme certificate applies should not continue to be an appropriate scheme, and the administrators of the scheme have not shown to the satisfaction of the Board that it should so continue, the Board may determine that the scheme should not continue to be treated as an appropriate scheme; where they so determine, they shall cancel the certificate with effect from such date as they may specify (subject to paragraph (2)); the Board shall notify the administrators of the scheme in writing of their determination and the reasons for it and shall refer them to the Board’s powers of review under section 67 of the Social Security Act 1973, and shall also notify the Secretary of State of their determination. 2 The date from which the cancellation is to have effect shall be the date on which the certificate is cancelled, except that, where the Board consider that the scheme has failed to satisfy the requirements for continuing to be an appropriate scheme before that date, they may cancel the certificate with effect from an earlier date, so however that that earlier date— a shall not be a date other than 6th April in any year; and b shall not be earlier than 6th April in the tax year in which the Board consider that the scheme first failed to satisfy those requirements. Determination of questions 11 Any question— a whether a scheme is, or at any time was, an appropriate scheme; or b for what period a scheme is or has been an appropriate scheme, shall be determined by the Board. Notice under section 1(9) of the Act 12 1 A notice under section 1(9) of the Act (notices to the Secretary of State by an earner and the trustees or managers of a scheme of willingness that that scheme should be his chosen scheme) shall be given in writing in such form as the Secretary of State may in his discretion accept. 2 Subject to paragraph (3), the date specified in a notice under section 1(9) as the date from which the scheme is to be the earner’s chosen scheme shall be one of the following dates, selected by the persons who give the notice, namely— a 6th April in the tax year in which the Secretary of State receives the notice; b 6th April in the next tax year; and c only in a case where the Secretary of State receives the notice before 6th April 1989, 6th April 1987. 3 In a case where a scheme (“the first scheme”) was an earner’s chosen scheme on the date with effect from which the first scheme ceased to be an appropriate scheme, the date specified in a notice under section 1(9) as the date from which another scheme (“the second scheme”) is to be the earner’s chosen scheme may be the date with effect from which the first scheme ceased to be an appropriate scheme (whether or not that date is 6th April), if that date is not earlier than whichever is the earlier of— a the date 6 months earlier than that on which the Secretary of State receives the notice; and b 6th April in the tax year in which the Secretary of State receives the notice. Notice under section 1(10) of the Act 13 1 A notice under section 1(10) of the Act (notice cancelling a notice given under section 1(9), in this regulation called “the relevant section 1(9) notice”) shall be given in writing and in such form as the Secretary of State may in his discretion accept. 2 The date specified in a notice under section 1(10) as the date from which the scheme is to cease to be the earner’s chosen scheme shall be 6th April in the tax year in which the Secretary of State receives the notice or 6th April in the next tax year, so however that if the notice is given by the earner and not by the trustees or managers of the scheme the date shall be at least a year later than the date specified in the relevant section 1(9) notice. Circumstances in which minimum contributions are not to be paid to schemes 14 1 Minimum contributions shall not be paid in respect of an earner for any part of the tax year in which he attains pensionable age unless they were payable, or would have been payable had his earnings not been taken to be nil under regulation 17, in respect of him for the previous tax year. 2 After a scheme has ceased to be appropriate, minimum contributions shall not, except as provided by paragraph (11), be paid to the trustees or managers of that scheme for any period during which that scheme was appropriate by virtue of an appropriate scheme certificate which had effect from a date earlier than that on which it ceased to be appropriate. 3 After effect has been given to protected rights of an earner under a scheme, minimum contributions shall not, except as provided by paragraph (11), be paid to the trustees or managers of that scheme for any period during which that scheme was the earner’s chosen scheme by virtue of a notice given under section 1(9) of the Act which had effect from a date earlier than that on which effect was given to those protected rights. 4 Where— a but for the provisions of paragraph (2), or paragraphs (2) and (3), minimum contributions would have fallen to be paid to the trustees or managers of a scheme (“the first scheme”) which has ceased to be appropriate, for— i any tax year before it ceased to be appropriate; or ii any part of a tax year before it ceased to be appropriate; b no minimum contributions have been paid, except under this paragraph, in respect of that earner for the whole or any part of the period which begins on the first day of— i the tax year mentioned in sub-paragraph (a)(i), or ii the tax year mentioned in sub-paragraph (a)(ii), and ends on the day before that on which the first scheme ceased to be appropriate; and c with effect from the date on which the first scheme ceased to be appropriate, another scheme (“the second scheme”) which is an appropriate scheme has become the chosen scheme of the earner in respect of whom the minimum contributions mentioned in sub-paragraph (a) would have fallen to be paid, the minimum contributions which would have fallen to be paid to the trustees or managers of the first scheme, except any of them that have been paid in accordance with paragraph (5), shall be paid to the trustees or managers of the second scheme. 5 Where, but for the provisions of paragraph (3), or paragraphs (2) and (3), minimum contributions would have fallen to be paid to the trustees or managers of a scheme for any period before the end of the tax year in which effect was given to the protected rights in question, those minimum contributions shall, subject to paragraph (6), be paid, in the circumstances described in paragraphs (7), (10) and (13), to the persons described in paragraphs (8), (9), (11), (12) and (14) (and in no other circumstances and to no other persons). 6 In the case of a scheme which has ceased to be appropriate— a no payment shall be required under paragraph (5) if effect was given to the protected rights in question later than the end of the tax year immediately following the tax year which included the day with effect from which the scheme ceased to be appropriate; and b no payment shall be required under paragraph (5) of any minimum contributions that— i would have fallen to be paid for a period after the end of the tax year immediately preceding the tax year which included the day with effect from which the scheme ceased to be appropriate, or ii are required under paragraph (4) to be paid to the trustees or managers of another scheme. 7 Paragraphs (8) and (9) apply where effect has been given to the earner’s protected rights by the making of a transfer payment to another personal pension scheme or to an occupational pension scheme. 8 Where the personal pension scheme is an appropriate scheme or the occupational pension scheme is a money purchase contracted-out scheme the minimum contributions shall be paid to the trustees or managers of that scheme. 9 Where the circumstances described in paragraph (8) do not exist and the minimum contributions are payable for, or for part of, the tax year in which the earner attained pensionable age or died before attaining that age, the minimum contributions shall be paid to the earner or his widow or her widower, or if the earner died unmarried, they may at the Secretary of State’s discretion be paid to any person. 10 Paragraphs (11) and (12) apply where effect has been given to the earner’s protected rights by the purchase of an annuity or by the provision by the scheme of a pension. 11 Where— a the amount of the minimum contributions in question is at least 10 times as great as the lower earnings limit (within the meaning of section 1 of the Social Security Pensions Act 1975 ) for the tax year in which the Secretary of State first becomes aware that the minimum contributions are payable, or would be payable but for paragraph (2) or (3); and b the Secretary of State is satisfied that the minimum contributions will be applied fairly to increase the amount of the annuity or pension, the minimum contributions shall be paid (in the case of an annuity) to the insurance company from which the annuity has been purchased or (in the case of a pension) to the trustees or managers of the scheme. 12 Where the circumstances described in paragraph (11) do not exist and the minimum contributions are payable for, or for part of, the tax year in which the earner attained pensionable age or died before attaining that age, the minimum contributions shall be paid to the earner or his widow or her widower, or if the earner died unmarried, they may at the Secretary of State’s discretion be paid to any person. 13 Paragraph (14) applies where effect has been given to the earner’s protected rights by the award of a lump sum. 14 Where the minimum contributions are payable for, or for part of, the tax year in which the earner attained pensionable age or died before attaining that age, the minimum contributions shall be paid to the earner or his widow or her widower, of if the earner died unmarried, they may at the Secretary of State’s discretion be paid to any person. Manner of payment of minimum contributions 15 Minimum contributions shall be paid— a by automated direct credit transfer into a bank or building society account which relates to the relevant scheme and which accepts payments made by automated direct credit transfer; or b in such other manner as the Secretary of State may in his discretion approve. Claim for the purpose of section 3(1)(b) of the Act 16 For the purpose of section 3(1)(b) of the Act, £1.00 shall be substituted for 2 per cent. of the earnings referred to in section 3(1)(a) if 2 per cent. of those earnings is less than £1.00 and the earner or his widow or her widower, or the administrators of the relevant scheme in respect of whom the minimum contributions are to be paid, applies or apply in writing in such form as the Secretary of State may in his discretion accept. Calculation or estimation of earnings 17 1 In relation to any tax year, the earnings of an earner shall be calculated or estimated, for the purposes mentioned in this regulation, on the bases mentioned in this regulation. 2 In paragraph (3)— “eligible tax week” means any tax week in any part of which the earner in question is at least 16 years of age, and in no part of which he is over pensionable age, and (for the purposes of paragraph (b), but not paragraph (a), of section 3(1) of the Act) which is not a week for which he is entitled to a Class 1 credit, by virtue of regulation 9 of the Social Security (Credits) Regulations 1975 , by reason of unemployment; and “ineligible tax week” means any tax week which is not an eligible tax week. 3 In relation to any eligible tax week in a tax year the earnings of an earner shall be taken to be the amount calculated or estimated in accordance with paragraph (1) divided by the number of eligible tax weeks in that tax year, and in relation to any ineligible tax week they shall be taken to be nil. 4 For the purposes of section 3(1)(a) of the Act, the formula set out in paragraph (5)(a), or, if it produces a smaller value for X, the formula set out in paragraph (5)(b), shall be applied, so however that if the formula set out in paragraph (5)(a) produces a negative value for X, or if the value of P is nil, the value of X shall be taken to be nil. 5 The formulae mentioned in paragraph (4) are— a X=P+R}6S}652L; and b X=53U}652L. 6 For the purposes of section 3(1)(b) of the Act, the formula set out in paragraph (7)(a), or, if it produces a smaller value for X, the formula set out in paragraph (7)(b), shall be applied, so however that if the formula set out in paragraph (7)(a) produces a negative value for X, or if the value of P}6Q is nil, the value of X shall be taken to be nil. 7 The formulae mentioned in paragraph (6) are— a X=P}6Q+R}6S}652L; and b X=53U}652L. 8 In paragraph (9)— a “primary Class 1 contributions” does not include contributions which the earner, being a married woman or widow, is liable to make at a reduced rate in accordance with an election which she has made and which is still operative; and b the reference to contributions as having been paid includes the case of contributions which are treated as having been paid under regulation 39 of the Social Security (Contributions) Regulations 1979 but does not include the case of contributions which are treated as not paid under regulation 38(1) and (2)(a) of those regulations. 9 In this regulation— a L is the lower earnings limit (within the meaning of section 1 of the Social Security Pensions Act 1975 ) for the tax year in question; b P is the total earnings, insofar as the earnings for each week did not exceed U, paid to or for the benefit of the earner in relation to the tax year in question, in relation to which primary Class 1 contributions have been paid with respect to employments that are not contracted-out; c Q is that part (if any) of P which derives from employments prescribed under section 3(2) of the Act (employments in respect of which incentive payments are not to be made); d R is the total earnings, insofar as the earnings for each week did not exceed U, paid to or for the benefit of the earner in relation to the tax year in question, in relation to which primary Class 1 contributions have been paid with respect to employments that are contracted-out; e S is the total earnings, insofar as the earnings for each week equalled or exceeded L but did not exceed U, paid to or for the benefit of the earner in relation to the tax year in question, in relation to which primary Class 1 contributions have been paid with respect to employments that are contracted-out; f U is the upper earnings limit (within the meaning of section 1 of the Social Security Pensions Act 1975) for the tax year in question; and g X is so much of the earnings paid to or for the benefit of the earner with respect to any employment which is not contracted-out employment in relation to him as exceeds the lower earnings limit but does not exceed the upper earnings limit. Adjustment of amount of minimum contributions 18 Where the amount of minimum contributions payable in respect of an earner in relation to a tax year would otherwise not be a whole number of pence, it shall be taken to be the nearest whole number of pence, or, when the 2 nearest whole numbers are equally near, the lower of them. Cancellation of membership of interest-bearing account-funded appropriate personal pension schemes 19 1 Without prejudice to any other requirements imposed by the Act or regulations made under it, a personal pension scheme which comprises an arrangement of the kind described in regulation 2(1)(c) can be an appropriate scheme only if it satisfies the requirements of paragraph (2). 2 Without prejudice to any right of a member of the scheme, under section 15(1) of the Act or other rules of the scheme, the rules of the scheme shall include provision— a that, within 7 days of the day on which a person becomes a member of the scheme, he shall be served, personally or by post, with a notice in writing containing the information specified in Schedule 2 to these Regulations and a form of counter-notice; and b that, if the person signs the form of counter-notice or another document to the same effect and serves it— i by post or otherwise, ii not later than the fourteenth day after the notice referred to in paragraph (2)(a) is served on him, iii on the person nominated, in that notice, to accept service of it, his membership of the scheme shall be cancelled and the contributions (if any) paid to the scheme by him or for him shall be returned, as soon as reasonably practicable, to the person who paid them. 3 Where a counter-notice of the kind mentioned in paragraph (2)(b) is properly addressed, pre-paid and served by post, it shall be deemed to have been duly served on the day on which it was posted. Transitional provisions 20 1 During the period beginning on 1st July 1988 and ending on 5th April 1989 the Board may in their discretion issue an appropriate scheme certificate, notwithstanding that they have not satisfied themselves that the scheme in question satisfies the conditions for the issue of such a certificate, on the basis of— a the information specified in paragraph (2) given by the administrators of the scheme; and b an undertaking, given by any person having power to alter any of the rules of the scheme in question, to the effect specified in paragraph (3); and c an undertaking, given by the person who or body which has established the scheme, to the effect specified in paragraph (4). 2 The information mentioned in paragraph (1)(a) is to the effect that, to the best of the belief of the administrators, the documents submitted with the application satisfy the requirements for the issue of an appropriate scheme certificate in relation to the scheme in question. 3 The undertaking mentioned in paragraph (1)(b) is to the general effect that the person giving it will— a use his best endeavours to make, within such time as the Board may specify, such alterations to the rules of the scheme (having effect from the date from which the appropriate scheme certificate has effect) as may be necessary to make the scheme satisfy the requirements of Schedule 1 to the Act; and b within such time as the Board may specify lodge with the Board copies of the rules as so altered. 4 The undertaking mentioned in paragraph (1)(c) is to the effect that where, as a result of the Board’s cancelling the appropriate scheme certificate because alterations as mentioned in paragraph (3)(a) have not been made within the time specified by the Board, any person has incurred financial obligations in respect of personal pension protected rights premiums, the person or body giving the undertaking will provide any additional funds necessary to enable those financial obligations to be met. 5 For the purpose of section 5(8) of the Act, in a case where— a the Board have issued an appropriate scheme certificate by virtue of paragraph (1) and have subsequently cancelled it with effect from a date which is later than that with effect from which they issued it; and b the rules of the scheme as regards the protected rights of members are not in accordance with Schedule 1 to the Act, the rules of the scheme shall be deemed to make any such provision as the Board may consider necessary to ensure that its members have protected rights which are in accordance with that Schedule. Signed by authority of the Secretary of State for Social Services. Nicholas Scott Minister of State, Department of Health and Social Security 29th January 1988