Pensions Citation, commencement, application and interpretation 1 1 These Regulations may be cited as the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010 and shall come into force on 6th April 2010. 2 Regulations 2 and 3 apply if the effective date is on or after 6th April 2010. 3 In paragraph (2) the “effective date” means— a in the case of regulation 2, the date on which Her Majesty’s Revenue and Customs determine for the purposes of paragraph 5(3A) to (3E) of Schedule 2 to the Pension Schemes Act 1993 (resources of scheme insufficient on winding up) the extent to which the resources of a scheme are insufficient to meet the liability for the cash equivalent of the member’s rights under the scheme; and b in the case of regulation 3, the date on which Her Majesty’s Revenue and Customs determine for the purposes of paragraph 5(3A) to (3E) of Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993 (resources of scheme insufficient on winding up) the extent to which the resources of a scheme are insufficient to meet the liability for the cash equivalent of the member’s rights under the scheme. 4 This regulation, in so far as it relates to regulation 2, and regulation 2 apply to England, Wales and Scotland. 5 This regulation, in so far as it relates to regulation 3, and regulation 3 apply to Northern Ireland. Amendment of the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998 2 1 The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998 (“the 1998 Regulations ”) are amended as follows. 2 For regulation 3(2)(a) (method of calculation where no election to pay a contributions equivalent premium may be made) substitute— a the amount of each factor shall be— i for Factors A to F2, the amount derived from the relevant Table in Schedule 1, being the amount shown for the factor in the column below the relevant tax year, in relation to the tax year in which the member was born, as specified in the first column of that Table; ii for Factors G to Q, the amount shown in the column below the relevant factor, in whichever of Tables 11 and 12 in Schedule 1 is applicable, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table. . 3 For Tables 1 to 4 in Schedule 1 substitute the tables set out in the Schedule to these Regulations. 4 In the headings to the tables in Schedule 1, for “Table 5” substitute “Table 11” and for “Table 6” substitute “Table 12”. Amendment of the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 3 1 The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 (“the 1998 Regulations”) are amended as follows. 2 For regulation 3(2)(a) (method of calculation where no election to pay a contributions equivalent premium may be made) substitute— a the amount of each factor shall be— i for Factors A to F2, the amount derived from the relevant Table in Schedule 1, being the amount shown for the factor in the column below the relevant tax year, in relation to the tax year in which the member was born, as specified in the first column of that Table; ii for Factors G to Q, the amount shown in the column below the relevant factor, in whichever of Tables 11 and 12 in Schedule 1 is applicable, in relation to the age attained by the member in the relevant tax year as specified in the first column of that Table. . 3 For Tables 1 to 4 in Schedule 1 substitute the tables set out in the Schedule to these Regulations. 4 In the headings to the tables in Schedule 1, for “Table 5” substitute “Table 11” and for “Table 6” substitute “Table 12”. Signed by the authority of the Secretary of State for Work and Pensions. Angela Eagle Minister of State, Department for Work and Pensions 24th February 2010