| Guvnor

Status: In Force
Penalty ceiling: Prosecution 1 of 12 obligations carry an unlimited fine. 11 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Employer6 Trustee5 Director or Officer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

Trustee — also bound by 104 other Acts

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 79 duties

The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 40 duties

Charities Act 2011 27 duties

Charities Act (Northern Ireland) 2008 22 duties

Insolvency (England and Wales) Rules 2016 21 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Elections as to employments covered by contracting-out certificates. Regulated

Do not discriminate between employees when electing for contracting-outEmployer

s.013 Minimum pensions for widows and widowers. Regulated

Provide minimum guaranteed pension for widows, widowers and surviving civil partnersEmployer

s.020 Procedural requirements Regulated

Obtain consent and notify all parties before GMP conversionTrustee

s.030 Cancellation, variation, surrender and refusal of certificates. Regulated

Provide documents to HMRC at prescribed intervals to verify contracted-out conditionsEmployer

s.037 Reduced rates of Class 1 contributions. Regulated

Claim contracted-out National Insurance contribution reductionsEmployer

s.089 Right to statement of entitlement: benefits other than money purchase Regulated

Provide statement of entitlement to pension scheme members on requestTrustee

s.097 Notification of right to cash transfer sum or contribution refund Regulated

Give members a written statement about their cash transfer or refund rightsTrustee

s.097 Duties of trustees or managers following exercise of right Regulated

Process member's cash transfer or refund election within a reasonable periodTrustee

s.097 Time for compliance with transfer notice. Regulated

Comply with pension transfer notice within legal time limitsTrustee

s.105 Annual increase of guaranteed minimum pensions.

amended 2 times (opens in a new tab)

s.106 Requirement as to resources for annual increase of guaranteed minimum pensions.

amended 5 times (opens in a new tab)

s.107 Voluntary contributions.

amended 1 time (opens in a new tab)

s.107 Monitoring of employers’ payments to personal pension schemes. Regulated

Respond to pension scheme trustees' information requests promptlyEmployer

amended 1 time

s.107 Obtaining information for purposes of section 107A and corresponding legislation in Great Britain.

amended 1 time

s.108 Further Requirements for Protection of Scheme Members

amended 1 time (opens in a new tab)

s.109 Disclosure of information about schemes to members, etc.

amended 15 times (opens in a new tab)

s.109 Disclosure of information about transfers etc.

amended 15 times

s.109 Occupational pension schemes: requirements to refer members to guidance etc

amended 15 times

s.110 Further Requirements for Protection of Scheme Members

amended 1 time (opens in a new tab)

s.111 Powers as respects failure to comply with information requirements.

amended 2 times (opens in a new tab)

s.112 Further Requirements for Protection of Scheme Members

amended 1 time (opens in a new tab)

s.114 Further Requirements for Protection of Scheme Members

amended 1 time (opens in a new tab)

s.119 Interpretation of Chapter II.

amended 15 times (opens in a new tab)

s.120 Duty of Department to pay unpaid contributions to schemes.

amended 9 times (opens in a new tab)

s.123 Transfer to Department of rights and remedies.

amended 2 times (opens in a new tab)

s.125 Overriding requirements.

amended 13 times (opens in a new tab)

s.126 Extra-statutory benefits.

amended 2 times (opens in a new tab)

s.127 Relationship of preservation requirements and scheme rules.

amended 1 time (opens in a new tab)

s.128 Duty to bring schemes into conformity with indirectly-applying requirements.

amended 2 times (opens in a new tab)

s.129 Advice of the Board as to conformity of schemes with requirements.

amended 1 time (opens in a new tab)

s.130 Determination of questions whether schemes conform with requirements.

amended 2 times (opens in a new tab)

s.132 Applications to the Board to modify schemes (other than public service schemes).

amended 1 time (opens in a new tab)

s.135 Other functions of the Board as respects modification of schemes.

amended 1 time (opens in a new tab)

s.136 Effect of orders under ss. 132 and 135.

amended 2 times (opens in a new tab)

s.140 Deficiencies in the assets of a scheme on winding up.

amended 1 time (opens in a new tab)

s.141 The Pensions Ombudsman.

amended 3 times (opens in a new tab)

s.142 Functions of the Pensions Ombudsman.

amended 21 times (opens in a new tab)

s.143 Death, insolvency or disability of authorised complainant.

amended 3 times (opens in a new tab)

s.144 Staying court proceedings where a complaint is made or a dispute is referred.

amended 6 times (opens in a new tab)

s.145 Procedure on an investigation.

amended 31 times (opens in a new tab)

s.146 Investigations: further provisions.

amended 1 time (opens in a new tab)

s.147 Determinations of the Pensions Ombudsman.

amended 11 times (opens in a new tab)

s.147 Interest on late payment of benefit.

amended 11 times

s.149 Power to modify certain provisions of this Act.

amended 2 times (opens in a new tab)

s.150 Application of enactments as respects personal pension schemes.

amended 2 times (opens in a new tab)

s.151 Requirement to give information to the Department, Secretary of State or Inland Revenue for the purposes of certain provisions.

amended 4 times (opens in a new tab)

s.152 Information for purposes of contracting-out

amended 4 times (opens in a new tab)

s.153 Power of Department to obtain information in connection with applications under s. 120. Prosecution

Refuse or fail to provide pension information or make false statementEmployer

Unlimited fine · amended 2 times (opens in a new tab)

s.154 Disclosure of information between government departments, etc.

amended 20 times (opens in a new tab)

s.154 Other disclosures by the Department.

amended 20 times

s.155 Inalienability of guaranteed minimum pension ....

amended 17 times (opens in a new tab)

s.155 No forfeiture on bankruptcy of rights under personal pension schemes.

amended 17 times

s.157 Provisions excluding Chapter II of Part VII to be void.

amended 1 time (opens in a new tab)

s.159 Exemption of certain schemes from rule against perpetuities.

amended 5 times (opens in a new tab)

s.160 Crown employment.

amended 7 times (opens in a new tab)

s.161 Application of certain provisions to cases with foreign element.

amended 10 times (opens in a new tab)

s.162 Reciprocity with other countries.

amended 1 time (opens in a new tab)

s.163 Application of general provisions relating to administration of social security.

amended 6 times (opens in a new tab)

s.164 Breach of regulations.

amended 4 times (opens in a new tab)

s.164 Offence in connection with the Registrar.

amended 4 times

s.165 Decisions and appeals.

amended 17 times (opens in a new tab)

s.166 Questions arising in proceedings.

amended 4 times (opens in a new tab)

s.166 Reports by Inland Revenue.

amended 4 times

s.167 Review of the Board’s determinations.

amended 2 times (opens in a new tab)

s.168 References and appeals from the Board.

amended 1 time (opens in a new tab)

s.169 Grants to advisory bodies etc.

amended 2 times (opens in a new tab)

s.170 Levies towards certain expenditure. Regulated

Pay levies imposed on your pension scheme by regulationsDirector or Officer

amended 14 times (opens in a new tab)

s.171 Fees for official services to schemes.

amended 1 time (opens in a new tab)

s.172 General financial arrangements.

amended 15 times (opens in a new tab)

s.173 Managers of schemes.

amended 10 times (opens in a new tab)

s.174 Linked qualifying service.

amended 9 times (opens in a new tab)

s.176 General interpretation.

amended 65 times (opens in a new tab)

s.176 Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date

amended 65 times

s.176 Money purchase benefits: supplementary

amended 65 times

s.177 Orders and regulations (general provisions).

amended 7 times (opens in a new tab)

s.178 Sub-delegation.

amended 8 times (opens in a new tab)

s.179 Consultation with Social Security Advisory Committee.

amended 1 time (opens in a new tab)

s.180 Consultations about other regulations.

amended 6 times (opens in a new tab)

s.181 Assembly, etc. control of regulations and orders.

amended 7 times (opens in a new tab)

181 other provisions — procedural and definitional

s.001 Categories of pension schemes.

s.002 Registration of occupational and personal pension schemes.

s.003 Issue of contracting-out ... certificates.

s.003 Meaning of the first abolition date” and the second abolition date”

s.003 Meaning of “contracted-out scheme” and “appropriate scheme” etc.

s.004 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.

s.005 Requirements for certification of schemes: general.

s.006 Protected rights and money purchase benefits.

s.008 Determination of basis on which scheme is contracted-out.

s.008 The statutory standard.

s.008 Reference scheme.

s.008 Transfer, commutation, etc.

s.008 Entitlement to benefit.

s.008 Former salary related contracted-out schemes to comply with GMP requirements

s.009 Minimum pensions for earners.

s.010 Earner’s guaranteed minimum.

s.011 Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.

s.011 Reduction of guaranteed minimum in consequence of pension debit.

s.012 Revaluation of earnings factors for purposes of s. 10: early leavers, etc.

s.014 Treatment of insignificant amounts.

s.015 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.

s.016 Transfer of accrued rights.

s.017 Commutation, surrender and forfeiture.

s.019 Securing of benefits.

s.020 s.20

s.020 Conversion of guaranteed minimum pension into other benefits: introduction

s.020 The conversion conditions

s.020 Actuarial equivalence

s.020 Survivors' benefits

s.020 Transfer out

s.020 Powers to amend schemes

s.020 Enforcement of GMP conversion conditions

s.021 Power for Board to impose conditions as to investments and resources.

s.022 Persons who may establish scheme.

s.023 Identification and valuation of protected rights.

s.024 Ways of giving effect to protected rights.

s.024 Requirements for interim arrangements.

s.024 Information about interim arrangements.

s.025 The pension and annuity requirements.

s.026 Securing of liability for protected rights.

s.027 Investment and resources of schemes.

s.028 Suspension or forfeiture.

s.028 Discharge of protected rights on winding up: insurance policies.

s.029 Tax requirements to prevail over requirements of section 27.

s.029 Appropriate schemes: “Blowing the whistle”.

s.031 Surrender and cancellation of contracting-out certificates: issue of further certificates.

s.032 Surrender and cancellation of contracting-out certificates: cancellation of further certificates.

s.033 Alteration of rules of contracted-out schemes.

s.033 Transfer of liabilities etc.: schemes contracted-out on or after 6 April 1997

s.034 Alteration of rules of appropriate schemes.

s.034 Regulations about relevant gender change cases

s.035 General power to make regulations.

s.036 Scope of Chapter II.

s.038 Alteration of rates of contributions under s. 37.

s.038 Reduced rates of Class 1 contributions and rebates.

s.038 Determination and alteration of rates of contributions, and rebates, applicable under section 38A.

s.039 Payment of minimum contributions to personal pension schemes.

s.040 Earner’s chosen scheme.

s.041 Amount of minimum contributions.

s.041 Alteration of rates of minimum contributions under section 41.

s.041 Money purchase and personal pension schemes: verification of ages

s.042 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.

s.043 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.

s.044 Reduced benefits where minimum payments or minimum contributions paid.

s.044 Additional pension and other benefits.

s.045 Women, married women and widows.

s.046 Powers of Board to approve arrangements for scheme ceasing to be certified.

s.047 Calculation of guaranteed minimum pensions preserved under approved arrangements.

s.048 Supervision of former salary related contracted-out schemes

s.049 Supervision: former contracted-out schemes.

s.050 Supervision: former appropriate personal pension schemes.

s.051 Payment of state scheme premiums on termination of certified status.

s.052 Provisions supplementary to s. 51.

s.053 Elections to pay contributions equivalent premiums.

s.054 Amount of premiums payable under s. 51.

s.056 Effect of payment of premiums on rights.

s.057 Deduction of contributions equivalent premium from refund of scheme contributions.

s.058 No recovery of state scheme premiums from earners, etc.

s.059 Further provisions concerning calculations relating to premiums.

s.060 s.60

s.063 Non-payment of state scheme premiums.

s.064 Unpaid premiums: supplementary.

s.064 Safeguarded rights.

s.064 Requirements relating to safeguarded rights.

s.064 Reserve powers in relation to non-complying schemes.

s.064 Power to control transfer or discharge of liability.

s.065 Scope of Chapter I: the preservation requirements.

s.066 Interpretation (Part IV).

s.067 Basic principle as to short service benefit.

s.068 No discrimination between short service and long service beneficiaries.

s.069 Form of short service benefit and its alternatives.

s.070 Computation of short service benefit.

s.071 Credits.

s.072 Pension increases.

s.073 Assignment, surrender and commutation of benefit.

s.074 Forfeiture,

s.075 Charges, liens and set-offs.

s.076 Protection for Early Leavers

s.077 Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.

s.078 Supplementary regulations.

s.079 Scope of Chapter II.

s.080 Basis of revaluation.

s.081 Revaluation not to apply to substituted benefit.

s.082 Supplementary provisions.

s.083 General protection principle.

s.084 The relevant sum.

s.085 The appropriate addition.

s.086 The later earnings addition.

s.087 Special provision where employment continues after it ceases to be contracted-out by reference to scheme.

s.088 Supplementary provisions.

s.089 Scope of Chapter 1

s.090 Right to cash equivalent

s.091 Ways of taking right to cash equivalent.

s.092 Further provisions concerning exercise of option under s. 91.

s.093 Calculation of cash equivalents.

s.093 Designation of funded public service defined benefits schemes

s.093 Reduction of cash equivalents in case of section 93A designated schemes

s.094 Loss of right to cash equivalent

s.095 Trustees’ duties after exercise of option.

s.095 Trustees' further duties: collective money purchase benefits

s.096 Withdrawal of applications.

s.096 Prohibition on excluding future accruals etc

s.096 Meaning of “scheme rules”: occupational pension schemes

s.096 Meaning of “normal pension age” in this Chapter

s.096 Interpretation of Chapter

s.097 Supplementary provisions.

s.097 Scope of Chapter I.

s.097 Scope of Chapter 5

s.097 Right to cash transfer sum and contribution refund

s.097 Exercise of right under section 97AB

s.097 Permitted ways of using cash transfer sum

s.097 Calculation of cash transfer sum and contribution refund

s.097 Powers of trustees or managers where right not exercised

s.097 Rights under section 97AB: further provisions

s.097 Interpretation.

s.097 Basic principle as to pension credit benefit.

s.097 Form of pension credit benefit and its alternatives.

s.097 Discharge of liability where pension credit or alternative benefits secured by insurance policies or annuity contracts.

s.097 Power to give transfer notice.

s.097 Restrictions on power to give transfer notice

s.097 Benefits other than money purchase: statements of entitlement.

s.097 Calculation of cash equivalents.

s.097 Withdrawal of transfer notice.

s.097 Variation of the amount required to be used.

s.097 Effect of transfer on trustees’ duties.

s.097 Matters to be disregarded in calculations.

s.097 Prohibition on excluding transfers of some rights without others etc

s.097 Service of notices.

s.097 Interpretation of Chapter II.

s.097 Power to modify Chapter II in relation to hybrid schemes.

s.098 Scope of Chapter I: annual increase of certain occupational pensions.

s.099 Annual increase of later service component.

s.100 Annual increase of earlier service component where scheme is in surplus.

s.101 Proportional increase where first period is less than 12 months.

s.102 Restriction on increase where member is under 55.

s.103 Application of Chapter I to pensions not attributable to pensionable service.

s.104 No payments to employers from non-complying schemes.

s.113 Regulations as to form and content of advertisements.

s.115 Requirement for independent trustee where employer becomes insolvent,

s.116 Members’ powers to apply to court to enforce duty under s. 115.

s.117 Further provisions as to appointment and powers of independent trustees.

s.118 Duty of insolvency practitioner or official receiver to give information to scheme trustees.

s.121 Certification of amounts payable under s. 120 by insolvency officers.

s.122 Complaint to industrial tribunal.

s.124 Priority in bankruptcy, etc.

s.131 Persons competent to make applications under s. 130.

s.133 Persons competent to make applications under s. 132.

s.134 Further provisions concerning the Board’s powers under s. 132.

s.137 Modification of public service schemes.

s.138 Powers of the Board to wind up schemes.

s.139 Winding up of public service schemes.

s.148 Power to apply county court rules.

s.156 Terms of contracts of service or schemes restricting choice to be void.

s.158 Removal of restrictions on friendly societies’ pension business.

s.175 Normal pension age.

s.175 Insurer and long-term insurance business

s.182 Repeals.

s.183 Transitional provisions and savings.

s.184 Prospective and c183.onsequential amendments.

s.185 Transitory modifications.

s.186 Short title, commencement and extent.

Schedules

0 of 80 shown

80 other schedules

s.sch001 (1) In relation to employments which are or at any...

s.sch001 (1) Subject to sub-paragraph (2), regulations may enable the Inland...

s.sch001 Provision may be made by regulations for requiring an employer...

s.sch001 (1) Regulations may modify the provisions of Part III (other...

s.sch001 (1) Regulations may make provision for requiring persons to furnish...

s.sch001 (1) Regulations may modify Chapters I and III of Part...

s.sch001 (1) In relation to employments of any class to which...

s.sch001 Regulations may make provision— (a) for any incidental matters connected...

s.sch001 (1) Subject to the following provisions, paragraph 5 applies in...

s.sch002 (1) The final salary method is to add to the...

s.sch002 (1) Whenever the Secretary of State makes an order under...

s.sch002 Schedule 2 para.2A

s.sch002 (1) The average salary method is to revalue the member’s...

s.sch002 The cash balance method of revaluing a cash balance benefit...

s.sch002 (1) Subject to sub-paragraphs (2) and (3), the money purchase...

s.sch003 This Schedule applies to any sum owed on account of...

s.sch003 (1) This Schedule applies to any sum owed on account...

s.sch003 (1) Section 754(3) of the Companies Act 2006 and Article...

s.sch005 In this Schedule “the repealed enactments” means the enactments repealed...

s.sch005 (1) Where in the tax year 1989-90 the trustees or...

s.sch005 (1) Subject to sub-paragraph (2), if immediately before paragraph 6...

s.sch005 If immediately before 14th August 1990— (a) there was in...

s.sch005 Without prejudice to section 28 of the Interpretation Act (Northern...

s.sch005 (1) Where an earner’s earnings paid in any period before...

s.sch005 Without prejudice to paragraph 3, in any case where—

s.sch005 (1) If before 23rd August 1989 an earner ceased to...

s.sch005 (1) Regulations may provide that any provision of this Act...

s.sch005 The repeal of Article 18A(2) of the Social Security (Northern...

s.sch005 Without prejudice to any express provision in this Act, where...

s.sch005 (1) The substitution of this Act for the repealed enactments...

s.sch005 The repeals made by this Act do not affect the...

s.sch005 The repeal by this Act of Article 9 of the...

s.sch005 Where— (a) this Act repeals an enactment relating to the...

s.sch005 (1) The repeal or revocation by this Act of an...

s.sch005 The repeal or revocation by this Act of an enactment...

s.sch005 Any document made, served or issued after this Act comes...

s.sch005 An occupational pension scheme which— (a) at any time before...

s.sch005 Any document the contents of which are in terms corresponding...

s.sch005 The requirement of the Social Security Pensions (Northern Ireland) Order...

s.sch006 In Schedule 5 to the Social Security (Northern Ireland) Order...

s.sch007 In section 11A(7) of the Judicial Pensions Act (Northern Ireland)...

s.sch007 In Schedule 1 to the Social Services (Parity) Act (Northern...

s.sch007 In section 15(1) of the Pensions Increase Act (Northern Ireland)...

s.sch007 In section 13(15), in the definition of “judicial pension scheme”,...

s.sch007 In Articles 3(8), 11(6) and 12(11) of the Superannuation (Northern...

s.sch007 (1) In Article 69 of the Social Security Pensions (Northern...

s.sch007 The following entry shall be inserted at the end of...

s.sch007 In section 33A(9) of the Judicial Pensions Act 1981—

s.sch007 In Schedule 1A to that Act— (a) in paragraph 1...

s.sch007 In the definition of “relevant enactment” in Article 6(5) of...

s.sch007 In Schedule 2A to that Act— (a) in paragraph 1...

s.sch007 In Schedule 2 to the Companies (Northern Ireland) Order 1986—...

s.sch007 In Article 4A(13) of the Audit (Northern Ireland) Order 1987,...

s.sch007 (1) In section 635(3)(b) of the Income and Corporation Taxes...

s.sch007 In paragraph 4 of Schedule 1 to the Official Secrets...

s.sch007 In paragraph 11(2)(b) of Schedule 7 to the Finance Act...

s.sch007 In paragraph 8 of Schedule 4 to the Insolvency (Northern...

s.sch007 In section 1(3) of the Social Security Contributions and Benefits...

s.sch007 In section 127A(7) of the County Courts Act (Northern Ireland)...

s.sch007 In section 20(3) of that Act, for the words from...

s.sch007 In section 23(2) of that Act, after the word “Order”...

s.sch007 In section 34(5) of that Act, for the words “Article...

s.sch007 In section 47(3) of that Act, for the words “Article...

s.sch007 In Schedule 5 to that Act— (a) in paragraph 2(6),...

s.sch007 In paragraph 3 of Schedule 7 to that Act—

s.sch007 In section 104(8) of that Act, for paragraph (e) there...

s.sch007 In Schedule 2A to that Act— (a) in paragraph 1...

s.sch007 In section 130 of that Act, for the words “Social...

s.sch007 In section 132 of that Act— (a) in subsection (3)(a),...

s.sch007 In section 167(1) of that Act— (a) the following definitions...

s.sch007 (1) In section 10(8) of the Judicial Pensions and Retirement...

s.sch007 In Article 4(1) of the Social Security (Northern Ireland) Order...

s.sch007 In section 9A(7) of the Resident Magistrates’ Pensions Act (Northern...

s.sch007 In Schedule 3 to that Act— (a) in paragraph 1...

s.sch007 In paragraph 10 of Schedule 1 to the Parliamentary Commissioner...

s.sch008 (1) If— (a) no date has been appointed as the...

s.sch008 Section 107(3)(a) to (d) shall be omitted.

s.sch008 (1) In section 158(1), before the words “group insurance” there...

s.sch008 (1) Section 107(3)(f) and the word “or” immediately preceding it...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Pension Schemes (Northern Ireland) Act 1993

Does it bind you?

Other Acts binding the same actors

What it requires

Schedules