Modification of the Occupational Pension Schemes (Scheme Administration) Regulations
- Trustees must appoint an actuary by 6 October 2014 if scheme was wrongly treated as money purchase
Northern Ireland Statutory Rule
2014
United Kingdom
The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014
At a glance
What's here
2 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schemes which become eligible schemes: administration levy and pension protection levies: periods after the appointed day
- Pay the administration levy and pension protection levy when notified
Browse 71 other sections — procedural / definitional / commencement
Citation, commencement and interpretation
Meaning of “cash balance benefit”
Interpretation and application of this Part
Money purchase underpin benefits
Top-up benefits
Schemes which provided protected rights as cash balance benefits
The subsisting rights provisions
Money purchase underpin benefits and top-up benefits
Application of this Part in relation to multi-employer schemes
Schemes treated as money purchase schemes: winding up commencing before 6th April 2005
Non-money purchase schemes providing benefits treated as money purchase benefits: winding up commencing before 6th April 2005
Schemes treated as money purchase schemes: winding up commencing on or after 6th April 2005 but before the appointed day
Non-money purchase schemes including benefits treated as money purchase benefits: winding up commencing on or after 6th April 2005 but before the appointed day
Schemes winding up after an assessment period
Closed schemes: further assessment periods
Discharge of pensions in payment derived from voluntary contributions treated as money purchase benefits: scheme commencing winding up on or after the appointed day
Interpretation
Application to multi-employer schemes
Application of Article 75 of the 1995 Order to schemes treated as money purchase schemes: periods before the appointed day
Application of Article 75 of the 1995 Order to non-money purchase schemes including benefits treated as money purchase benefits: periods before the appointed day
Non-money purchase schemes which are multi-employer schemes: arrangements before the appointed day
Schemes or benefits treated as money purchase falling outside regulations 19 to 21
Schemes or benefits treated as money purchase falling outside regulations 19 to 21: insolvent employer
Revaluation of cash balance benefits etc: pensionable service before the appointed day
Indexation of cash balance benefits etc: pensions in payment before the appointed day
Amendment of the Occupational Pension Schemes (Preservation of Benefit) Regulations
Amendment of the Occupational Pension Schemes (Revaluation) Regulations
Interpretation
Cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements
Statement of entitlement in relation to cash balance benefits etc treated as money purchase benefits: periods before the appointed day
Amendment of the Transfer Values Regulations
In this Part “the Early Leavers Regulations” means the Occupational...
Cash transfer sum: cash balance benefits etc treated as money purchase benefits
Amendment of the Early Leavers Regulations
Interpretation
Failure to comply with the requirements of Article 37 or 76 of the 1995 Order: periods before the appointed day
Non-money-purchase schemes providing cash balance benefits etc
Amendment of the Payments to Employer Regulations
Scheme accounts
Interpretation
Eligibility: schemes treated as money purchase schemes
Validity of valuations etc, determinations, transfer notices and discharge of benefits before the appointed day
Schemes which become eligible schemes: provision of valuations to determine scheme underfunding
Provision of information: schemes and benefits treated as money purchase
Eligible schemes including benefits treated as money purchase benefits: initial levy and pension protection levy
Eligible schemes including benefits which become non-money purchase: power to direct out-of-cycle valuations
Waiver of fraud compensation levy: periods before the appointed day
Discharge of cash equivalent of benefits treated as money purchase
Schemes continuing as closed schemes after an assessment period
Discharge as money purchase liabilities: periods before the appointed day
Discharge as money purchase liabilities: periods after the appointed day
Closed schemes: Board's assumption of responsibility after the appointed day
Discharge as money purchase benefits: scheme right to transfer payment or contribution refund
Discharge of pensions in payment derived from voluntary contributions treated as money purchase benefits: periods after the appointed day
Modification of the Pension Protection Fund (Entry Rules) Regulations
Modification of the Pension Protection Fund (Compensation) Regulations where there is no provision for a survivor's pension
Amendment of the Pension Protection Fund (Compensation) Regulations
Amendment of the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations
Interpretation of this Part
Application of Part 4 of the 2005 Order to schemes treated as money purchase: periods before the appointed day
Application of Part 4 of the 2005 Order to schemes including benefits treated as money purchase benefits: periods before the appointed day
Actuarial valuations and reports for schemes treated as money purchase schemes: periods on and after the appointed day
Modification of the Scheme Funding Regulations for schemes treated as money purchase schemes: periods on and after the appointed day
Provision of summary funding statement in relation to schemes treated as money purchase: periods on and after the appointed day
Schedule of payments in relation to schemes treated as money purchase: periods on and after the appointed day
Application of Part 4 of the 2005 Order to schemes including benefits treated as money purchase: periods on or after the appointed day
Modification of the Occupational Pension Schemes (Equal Treatment) Regulations
Valuations for the purposes of pension sharing etc: transitional arrangements
Cross-border schemes treated as money purchase schemes
Benefits and schemes treated as money purchase before the appointed day
Amendment of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations
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