UK Act of Parliament
2005
Northern Ireland
The Pensions (Northern Ireland) Order 2005
At a glance
What's here
97 compliance obligations
Penalty landscape
12 of 97 obligations carry an unlimited fine. 2 carry different penalties and 83 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 23
- Trustee 20
- Employer 4
- Director or Officer 2
- Trader 1
Plus 47 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Trustees also bound by 100 other Acts (top 5 shown)
- The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 2022 37 duties
- Charities Act 2011 2011 26 duties
- The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 2013 26 duties
- Insolvency (England and Wales) Rules 2016 2016 21 duties
- Charities Act (Northern Ireland) 2008 2008 20 duties
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
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.
Part I — INTRODUCTORY
Browse 2 other sections in this Part — procedural / definitional / commencement
General interpretation
Part II — THE PENSIONS REGULATOR
Regulator's objectives
Other duties (1) — Crown / regulator
- Regulator must protect pension benefits and promote good administration Statutory regulator
Pension liberation: restraining orders
- Comply with pension liberation restraining orders on accounts you hold Any Person
Period of effect etc. of freezing order
Other duties (1) — Crown / regulator
- The Regulator must limit freezing orders to maximum 6 months Statutory regulator
Article 34 contribution notice: meaning of “employer insolvency test”
Other duties (1) — Crown / regulator
- The Pensions Regulator must determine employer insolvency test using specified criteria Statutory regulator
Article 34 contribution notice issued by reference to employer insolvency test: defence
- Defend against a contribution notice by showing due diligence on pension debt Any Person
Article 34 contribution notice issued by reference to employer resources test: defence
- Show you considered the impact on employer resources to avoid a contribution notice Any Person
Content and effect of an Article 34 contribution notice
- Pay the amount demanded in a pension contribution notice Any Person
(1) This Article applies where a contribution notice is issued...
Unlimited fine- Fail to pay contribution notice debt on time Any Person
(1) This Article applies where a contribution notice is issued...
- Pay the debt specified in a contribution notice by the due date Any Person
Content and effect of an Article 43 contribution notice
Other duties (1) — Crown / regulator
- The Regulator must specify reasons and amounts in contribution notices Statutory regulator
Content and effect of a restoration order
- Comply with restoration order within specified period Any Person
Content and effect of an Article 51 contribution notice
- Pay the sum specified in a contribution notice from the Pensions Regulator Any Person
(1) This Article applies in relation to an occupational pension...
Unlimited fine- Prevent recovery of pension scheme debt Any Person
(1) This Article applies in relation to an occupational pension...
Unlimited fine- Act to materially harm pension benefits Any Person
Duty of the Regulator to issue scheme return notices
Other duties (1) — Crown / regulator
- Pensions Regulator must issue periodic scheme return notices Statutory regulator
Duty of trustees or managers to provide scheme return
- Provide scheme return to the Pensions Regulator by the return date Trustee
Scheme returns: supplementary
Other duties (1) — Crown / regulator
- Regulator must issue scheme return notices with required content and minimum 28-day notice Statutory regulator
Register of prohibited trustees
Other duties (1) — Crown / regulator
- Regulator must keep register of prohibited trustees and restrict public access Statutory regulator
Accessibility of register of prohibited trustees
Other duties (1) — Crown / regulator
- Regulator must make the prohibition register available for public inspection Statutory regulator
Duty to notify the Regulator of certain events
- Notify the Pensions Regulator of certain events Trustee
Duty to give notices and statements to the Regulator in respect of certain events
- Notify the Pensions Regulator of prescribed events affecting the pension scheme Employer
Duty to report breaches of the law
- Report pension scheme legal breaches to the Regulator Trustee
Duty to report late payment of employer contributions
Other duties (1) — Crown / regulator
- Report late employer pension contributions to The Pensions Regulator Crown / Minister / Government department
Penalties relating to Articles 67 to 70
Unlimited fine- Fail to provide information or obstruct pension regulator Any Person
Fixed penalty notices
Fine up to £50,000- Fail to comply with pensions information notice or obstruct inspector Any Person
Escalating penalty notices
Unlimited fine- Fail to comply with a pensions notice (Article 67/67A) Any Person
Offences of providing false or misleading information
Unlimited fine- Providing false or misleading information to the Pensions Regulator Any Person
(1) Article 83A (financial penalties) applies to a person who...
- Provide false or misleading information to the Pensions Regulator Any Person
Restricted information
Unlimited fine- Disclose restricted pension information Any Person
Information supplied to the Regulator by corresponding overseas authorities
Other duties (1) — Crown / regulator
- Regulator must not disclose overseas-supplied information except for specified purposes Statutory regulator
Publishing reports etc.
Other duties (1) — Crown / regulator
- Regulator must notify scheme manager before publishing reports on public service pension schemes Statutory regulator
Reports about misappropriation, etc. in public service pension schemes
Other duties (1) — Crown / regulator
- Regulator must report suspected misappropriation or conflict of interest to scheme manager Statutory regulator
Procedure for issue and publication of codes of practice
Other duties (1) — Crown / regulator
- Pensions Regulator must follow consultation and approval process for issuing codes of practice Statutory regulator
Publication of procedure in relation to regulatory functions
Other duties (1) — Crown / regulator
- The Pensions Regulator must publish its regulatory procedure Statutory regulator
Application of standard and special procedure
Other duties (1) — Crown / regulator
- The Pensions Regulator must follow standard or special procedure before exercising regulatory functions Statutory regulator
Standard procedure
Other duties (1) — Crown / regulator
- Regulator must follow fair procedure before issuing contribution notices Statutory regulator
Duty to have regard to the interests of members etc.
Other duties (1) — Crown / regulator
- Regulator must consider members' interests when making decisions Statutory regulator
Offences
Unlimited fine- Fail to attend or produce documents for pension tribunal Any Person
Browse 90 other sections in this Part — procedural / definitional / commencement
Regulator's functions
Supplementary powers
Transfer of OPRA's functions to the Regulator
Functions exercisable by the Determinations Panel
Provision of information, education and assistance
Improvement notices
Third party notices
Appointment of skilled person to assist public service pension scheme
Injunctions
Restitution
Power of the Regulator to recover unpaid contributions
Pension liberation: interpretation
Pension liberation: Court's power to order restitution
Pension liberation: repatriation orders
Powers to wind up occupational pension schemes
Freezing orders
Consequences of freezing order
Validation of action in contravention of freezing order
Effect of determination to wind up scheme on freezing order
Effect of winding up order on freezing order
Effect of assessment period under Part III on freezing order
Power to give a direction where freezing order ceases to have effect
Notification of trustees, managers, employers and members
Articles 19 to 27: supplementary
Prohibition orders
Suspension orders
Appointment of trustees by the Regulator
Independent trustees
Disqualification
Contribution notices where avoidance of employer debt
Article 34 contribution notice: meaning of “material detriment test”
Article 34 contribution notice issued by reference to material detriment test: defence
Article 34 contribution notice: meaning of “employer resources test”
The sum specified in an Article 34 contribution notice
Article 34 contribution notice: transfer of members of the scheme
Article 35A: supplemental
Article 34 contribution notice: relationship with employer debt
Article 34 contribution notice: clearance statements
Financial support directions
Financial support directions: transfer of members of the scheme
Article 39A: supplemental
Meaning of “service company” and “insufficiently resourced”
Meaning of “financial support”
Financial support directions: clearance statements
Contribution notices where non-compliance with financial support direction
The sum specified in an Article 43 contribution notice
Article 43 contribution notice: relationship with employer debt
Articles 39 to 46: interpretation
Restoration orders where transactions at an undervalue
Restoration orders: supplementary
Contribution notice where failure to comply with a restoration order
Articles 34 to 52: partnerships and limited liability partnerships
Regulator's right to apply under Article 367 of the Insolvency Order
(1) This Article applies in relation to an occupational pension...
(1) This Article applies in relation to an occupational pension...
Registrable information
The register: inspection, provision of information and reports etc.
The register: duties of trustees or managers
Information relevant to the Board
Reports by skilled persons
Provision of information
Interviews
Inspection of premises
Inspection of premises in respect of employers' obligations
Inspection of premises: powers of inspectors
Inspection of premises: supplementary
Warrants
Articles 67 to 73: interpretation
(1) This Article applies in relation to an occupational pension...
Use of information
Disclosure for facilitating exercise of functions by the Regulator
Disclosure for facilitating exercise of functions by the Board
Disclosure for facilitating exercise of functions by other supervisory authorities
Other permitted disclosures
Tax information etc.
(1) Where the Regulator is satisfied that by reason of...
(1) Paragraph (3) applies where— (a) the Regulator is satisfied...
(1) A penalty under Article 83A is recoverable by the...
Codes of practice
Codes of practice: public service pension schemes
Revocation of codes of practice
The Regulator's procedure in relation to its regulatory functions
Special procedure: applicable cases
Special procedure
Compulsory review
Powers to vary or revoke orders, notices or directions etc.
References in relation to decisions of the Regulator
Appeal on a point of law
Redetermination etc. by the Tribunal
Disclosure of information
Part III — THE BOARD OF THE PENSION PROTECTION FUND
Duty to notify insolvency events in respect of employers
- Insolvency practitioner must notify pension scheme stakeholders of employer insolvency Director or Officer
Insolvency practitioner's duty to issue notices confirming status of scheme
- Issue notices about pension scheme rescue status when employer becomes insolvent Director or Officer
Board's duty where there is a failure to comply with Article 106
Other duties (1) — Crown / regulator
- Board must issue notices when insolvency practitioner fails to do so Statutory regulator
Board's duty where application or notification received under Article 113
Other duties (1) — Crown / regulator
- PPF Board must determine scheme rescue status and issue failure or withdrawal notices Statutory regulator
Board to act as creditor of the employer
Other duties (1) — Crown / regulator
- PPF Board must take over employer debt rights from trustees during assessment period Statutory regulator
Determinations under Article 127
Other duties (1) — Crown / regulator
- Notify trustees, regulator and insolvency practitioner of determinations and binding status Crown / Minister / Government department
Approval of valuation
Other duties (1) — Crown / regulator
- The Board must approve valuations and share copies with affected parties Statutory regulator
Binding valuations
Other duties (1) — Crown / regulator
- PPF must notify parties when a binding valuation takes effect Statutory regulator
Duty to assume responsibility following reconsideration
Other duties (1) — Crown / regulator
- PPF Board must assume responsibility for pension scheme if assets insufficient after reconsideration Statutory regulator
Closed schemes
- Apply to continue as a closed scheme if full buy-out quotation is unobtainable Trustee
Duty to assume responsibility for closed schemes
Other duties (1) — Crown / regulator
- Pension Protection Fund must take over closed schemes with insufficient assets Statutory regulator
Transfer notice
Other duties (1) — Crown / regulator
- Pension Protection Fund must issue a transfer notice to trustees Statutory regulator
Effect of Board assuming responsibility for a scheme
Other duties (1) — Crown / regulator
- Pension scheme members: your rights when the Pension Protection Fund takes over Statutory regulator
Guaranteed minimum pensions
Other duties (1) — Crown / regulator
- PPF Board must notify HMRC when it takes over a pension scheme Statutory regulator
Duty to pay scheme benefits unpaid at assessment date etc.
Other duties (1) — Crown / regulator
- PPF Board must pay unpaid pension benefits after scheme assessment Statutory regulator
Discharge of liabilities in respect of money purchase benefits
Other duties (1) — Crown / regulator
- Board must discharge money purchase benefit liabilities in prescribed manner Statutory regulator
Initial levy
Other duties (1) — Crown / regulator
- Department must impose an initial levy on eligible pension schemes Crown / Minister / Government department
Pension protection levies
Other duties (1) — Crown / regulator
- PPF Board must impose risk-based and scheme-based pension protection levies each year Statutory regulator
Supplementary provisions about pension protection levies
Other duties (1) — Crown / regulator
- Board must consult and publish on pension protection levy determinations Statutory regulator
Calculation, collection and recovery of levies
- Pay initial and pension protection levies for your pension scheme Trustee
Fraud compensation payments
Other duties (1) — Crown / regulator
- Board must pay fraud compensation to pension scheme trustees and notify all parties Statutory regulator
Interim payments
Other duties (1) — Crown / regulator
- Board must not exceed prescribed interim payment amounts Statutory regulator
Penalties relating to Articles 173 and 174
Unlimited fine- Fail to provide information, obstruct inspection, or destroy requested documents Any Person
Offence of providing false or misleading information to the Board
Unlimited fine- Provide false or misleading information to the Pension Protection Fund Any Person
Restricted information
Unlimited fine- Disclose restricted pension information without consent Any Person
Review and reconsideration by the Board of reviewable matters
Other duties (1) — Crown / regulator
- Board must establish review and reconsideration process for decisions Statutory regulator
Browse 79 other sections in this Part — procedural / definitional / commencement
Board's functions and supplementary powers etc.
Grants
Administration levy
Administration levy: interest for late payment
Insolvency event, insolvency date and insolvency practitioner
Approval of notices issued under Article 106
Binding notices confirming status of scheme
Eligible schemes
Duty to assume responsibility for schemes following insolvency event
Duty to assume responsibility for schemes following application or notification
Applications and notifications for the purposes of Article 112
Protected liabilities
Assessment periods
Admission of new members, payment of contributions etc.
Directions
Restrictions on winding up, discharge of liabilities etc.
Power to validate contraventions of Article 119
Payment of scheme benefits
Loans to pay scheme benefits
Reviewable ill health pensions
Effect of a review
Articles 124 and 125: interpretation
Board's obligation to obtain valuation of assets and protected liabilities
Schemes which become eligible schemes
New schemes created to replace existing schemes
Withdrawal following issue of Article 106(4) notice
Circumstances in which Board ceases to be involved with an eligible scheme
Consequences of the Board ceasing to be involved with a scheme
Application for reconsideration
Requirement to wind up schemes with sufficient assets to meet protected liabilities
Treatment of closed schemes
Valuations of closed schemes
Applications and notifications where closed schemes have insufficient assets
Closed schemes: further assessment periods
The pension compensation provisions
Adjustments to be made where the Board assumes responsibility for a scheme
Postponement of compensation entitlement for the assessment period
Modification of Chapter where liabilities discharged during assessment period
Administration of compensation
Charges in respect of pension sharing etc.
Discharge of liabilities in respect of compensation
Equal treatment
Relationship with fraud compensation regime
Amounts to be raised by the pension protection levies
The levy ceiling
Valuations to determine scheme underfunding
Pension protection levies during the transitional period
Pension protection levy: interest for late payment
Cases where fraud compensation payments can be made
Board's duties in respect of certain applications under Article 165
Recovery of value
Board's powers to make fraud compensation transfer payments
Fraud compensation levy
Fraud compensation levy: interest for late payment
Information to be provided to the Board etc.
Notices requiring provision of information
Entry of premises
Warrants
Use of information
Disclosure for facilitating exercise of functions by the Board
Disclosure for facilitating exercise of functions by the Regulator
Disclosure for facilitating exercise of functions by other supervisory authorities
Other permitted disclosures
Tax information
Provision of information to members of schemes etc.
Articles 172 to 185: interpretation
Publishing reports etc.
Meaning of “reviewable matters”
Investigation by the Board of complaints of maladministration
The PPF Ombudsman
Reference of reviewable matter to the PPF Ombudsman
Investigation by PPF Ombudsman of complaints of maladministration
Referral of questions of law
Publishing reports etc.
Determinations of the PPF Ombudsman
Obstruction etc. of the PPF Ombudsman
Backdating the winding up of eligible schemes
Pension sharing
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Part IV — SCHEME FUNDING
Statement of strategy
- Prepare and maintain a written statement of the pension scheme’s funding and investment strategy Trustee
Statement of funding principles
- Prepare and maintain a written statement of funding principles for your pension scheme Trustee
Certification of technical provisions
- Actuary must certify technical provisions in pension valuations Any Person
Recovery plan
- Prepare or revise a recovery plan if pension scheme is underfunded Trustee
Schedule of contributions
- Prepare, review and maintain a schedule of contributions for your pension scheme Trustee
Failure to make payments
- Report late pension contributions to The Pensions Regulator and members Trustee
Matters requiring agreement of the employer
- Provide agreement to pension scheme trustees on funding and investment strategy Employer
Matters on which advice of actuary must be obtained
- Obtain actuarial advice before key pension funding decisions Trustee
Powers of the Regulator
Other duties (1) — Crown / regulator
- Regulator can step in when pension funding rules are broken Statutory regulator
Requirements for winding up procedure
- Prepare a winding up procedure when scheme starts winding up Trustee
Browse 6 other sections in this Part — procedural / definitional / commencement
Pension schemes to which this Part applies
Funding and investment strategy
The statutory funding objective
Actuarial valuations and reports
Power to modify provisions of this Part
Construction as one with the 1995 Order
Part V — FINANCIAL PLANNING FOR RETIREMENT
Information and advice to employees
- Report to the Pensions Regulator on pension information actions taken Employer
Compliance
Other duties (1) — Crown / regulator
- Regulator must enforce compliance with pension scheme regulations using notices and penalties Statutory regulator
Browse 8 other sections in this Part — procedural / definitional / commencement
Supply of housing benefit information
Combined pension forecasts
Qualifying pensions dashboard service
Qualifying pension dashboard service: further provision
Articles 215A and 215B: interpretation
Information from occupational pension schemes
Information from occupational pension schemes: further provision
Articles 215D and 215E: interpretation
Part VI — OCCUPATIONAL AND PERSONAL PENSION SCHEMES: MISCELLANEOUS PROVISIONS
Requirement for member-nominated directors of corporate trustees
- Ensure at least one-third of corporate trustee directors are member-nominated Trustee
Investment principles
- Prepare and maintain a statement of investment principles for the pension scheme Trustee
Requirement for knowledge and understanding: individual trustees
- Stay informed about your pension scheme's documents and pensions law Trustee
Requirement for knowledge and understanding: corporate trustees
- Ensure trustee directors know pension scheme rules and law Trustee
Requirement for knowledge and understanding: pension boards of public service pension schemes
- Pension board members must know scheme rules and pensions law Trader
Requirement for an effective system of governance
- Establish and operate effective pension scheme governance Trustee
Requirement for internal controls: public service pension schemes
Other duties (1) — Crown / regulator
- Scheme manager must establish and operate adequate internal controls Crown / Minister / Government department
UK-based scheme to be trust with effective rules
- Ensure UK-based occupational pension scheme is under irrevocable trust with written rules before accepting payments Trustee
Activities of occupational pension schemes
- Limit occupational pension scheme activities to retirement benefits Trustee
No indemnification for fines or civil penalties
Unlimited fine- Accept reimbursement of fines or penalties from pension scheme assets Any Person
Further provisions about regulations relating to consultation
- Provide information to the Pensions Regulator about pension consultation compliance Trustee
Payments made by employers to personal pension schemes
- Employers must provide payment information to pension trustees on request Employer
Browse 38 other sections in this Part — procedural / definitional / commencement
Categories of pension scheme
Meaning of employer in Part II of the 1995 Order
Requirement for member-nominated trustees
Member-nominated trustees and directors: supplementary
Power to make regulations governing investment by trustees
Borrowing by trustees
Requirement for knowledge and understanding: supplementary
Payment of surplus to employer
Payment of surplus to employer: transitional power to amend scheme
Non-UK scheme to be trust with UK-resident trustee
Representative of non-UK scheme to be treated as trustee
Conditions for pension protection
Form of protection
Consultation by employers: occupational pension schemes
Consultation by employers: personal pension schemes
Modification of subsisting rights
Increase in age at which short service benefit must be payable
Early leavers: cash transfer sums and contribution refunds
Paternity leave and adoption leave
Inalienability of occupational pension
Voluntary contributions
Payments made by employers and members to occupational pension schemes
Winding up
Debt due from the employer when assets insufficient
Debt due from the employer in the case of multi-employer schemes
Resolution of disputes
Deputy Pensions Ombudsman
Jurisdiction
Investigations
Amendments relating to the Pensions Compensation Board
Annual increase in rate of certain occupational pensions
Annual increase in rate of certain personal pensions
Power to increase pensions giving effect to pension credits etc.
Exemption from statutory revaluation requirement
Meaning of “working life” in Pension Schemes Act
Power to prescribe conditions by reference to Inland Revenue approval
Restrictions on commutation and age at which benefits may be received
Meaning of “stakeholder pension scheme”
Part VII — CROSS-BORDER ACTIVITIES WITHIN EUROPEAN UNION
Browse 10 other sections in this Part — procedural / definitional / commencement
Occupational pension scheme receiving contributions from European employer
General authorisation to accept contributions from European employers
Approval in relation to particular European employer
Notification of legal requirements of host EEA state outside United Kingdom
Duty of trustees or managers to act consistently with law of host EEA state
Power of Regulator to require ring-fencing of assets
Exemption from enrolment duty under Part 1 of Pensions ( No. 2) Act (Northern Ireland) 2008
Functions of Regulator in relation to institutions administered in other EEA states
Stopping disposal of assets of institutions administered in other EEA states
Interpretation of Part
Part VIII — STATE PENSIONS
Browse 3 other sections in this Part — procedural / definitional / commencement
Persons entitled to more than one Category B retirement pension
Deferral of retirement pensions and shared additional pensions
Disclosure of state pension information
Part IX — MISCELLANEOUS AND SUPPLEMENTARY
Browse 20 other sections in this Part — procedural / definitional / commencement
Information obtained by the Regulator
Information obtained by the Board
Notification and documents in electronic form
Timing and location of things done electronically
Overriding requirements
Modification of this Order in relation to certain categories of schemes
Modification of pensions legislation that refers to employers
Admissibility of statements
Protected items
Liens
Crown application
Breach of regulations
Orders and regulations (general provisions)
Assembly etc. control of orders and regulations
Consultations about regulations
Minor and consequential amendments
Transitional adaptations etc.: section 322(1) of the Pensions Act 2004
Power to make further provision in connection with civil partnership
Pre-consolidation amendments
Article 291— Repeals
Schedules
The duty under Article 23(4), and regulations made thereunder, to...
Other duties (1) — Crown / regulator
- Regulator must remove ineligible independent trustees from the register Statutory regulator
(1 ) Without prejudice to the generality of Article 145 and subject to sub-paragraph (2),...
Other duties (1) — Crown / regulator
- Pension Protection Fund Board must take over pending legal proceedings Crown / Minister / Government department
No person shall have any power, in consequence of the transfer, to terminate or modify...
- No one may cancel or change pension scheme rights after a transfer Any Person
(1) The Board must take all such steps as may be required to secure that...
Other duties (1) — Crown / regulator
- Board must ensure foreign property transfers are legally effective abroad Statutory regulator
(1) Compensation is payable in accordance with this paragraph where—...
Other duties (1) — Crown / regulator
- Pension Protection Fund must pay survivor compensation when a member dies before the assessment date Crown / Minister / Government department
(1) The Board must determine an application for a terminal...
Other duties (1) — Crown / regulator
- Board must determine terminal illness lump sum applications Statutory regulator
(1) The Department may, on the recommendation of the Board,...
Other duties (1) — Crown / regulator
- Board must consult and publish before recommending changes to compensation percentages Statutory regulator
(1) This paragraph applies where— (a) the pensioner dies on...
Other duties (1) — Crown / regulator
- Pay lifelong compensation to surviving spouse when pensioner dies Crown / Minister / Government department
Any failure by the Board to make a payment required by Article 147(4)(b) (adjustments to...
Other duties (1) — Crown / regulator
- Pension Protection Fund must make required adjustment payments Statutory regulator
Browse 172 other Schedules — structural / supplementary
(1) Subject to sub-paragraph (2), the Regulator may authorise— (a) any executive member of the...
(1) The Department may make regulations— (a) limiting the extent...
(1) Section 170 of the Pension Schemes Act (levies towards certain expenditure) is amended as...
The power by direction under section 95(4) to grant an...
The power under Article 9 to exercise by order the...
The power to require a person to pay a penalty...
The power to make an order under Article 11 directing...
The power to give directions to trustees under Article 15....
The power under Article 29(5) to give a notice waiving...
The power under Article 30(2) to exercise by order the...
The power under Article 58(7) to extend or further extend...
The power under Article 60(7) to extend or further extend...
The power to make an order under Article 67G(2) by...
The power to make an order under Article 67H(2) prohibiting,...
The power to make an order under Article 69 authorising...
The power to make an order under Article 71A modifying...
The power by direction under section 97J(2) to extend the...
The power by direction under Article 4(3)(b) to remove a...
The power to make or extend a restraining order under...
The power to make an order under Article 16(10) permitting...
The power to make a repatriation order under Article 17....
The power to make a freezing order under Article 19....
The power to make an order under Article 21(3) extending...
The power to make an order under Article 22 validating...
The power to make an order under Article 24 directing...
The power to make an order under Article 26 giving...
The power to make an order under Article 27(3) directing...
The power under regulations made by virtue of section 164(4)...
The power to issue a contribution notice under Article 34....
The power to issue a direction under Article 35A(6) to...
The power to issue a direction under Article 37(4) to...
The power to issue a revised contribution notice under Article...
The power to issue a financial support direction under Article...
The power to issue a direction under Article 39A(3) to...
The power to issue a contribution notice under Article 43....
The power to issue a direction under Article 46(4) to...
The power to issue a revised contribution notice under Article...
The power to make a restoration order under Article 48....
The power to issue a contribution notice under Article 51....
The power to issue a notice under Article 66 requiring...
A power under section 20H (compliance with conditions of conversion...
The power to make an order under Article 3(1) prohibiting...
The power to make a direction under Article 71(8) extending...
The power to make a direction under Article 73(10) extending...
The power to require a person to pay a penalty...
The power to make an order under Article 210 modifying...
The power to issue a ring-fencing notice under Article 268....
The power to vary or revoke under Article 96—
The power to give a direction under section 74(2) (direction...
The power to give a direction under section 80(6) (direction...
The power under section 81 to withdraw authorisation of a...
The power to give a direction under section 92(4) (direction...
The power to make a pause order under section 95....
The power to make an order under paragraph 2(2) of...
The power to make an order under paragraph 3 of...
The power to make an order under paragraph 4(3) of...
The power to withdraw authorisation of a Master Trust scheme...
The power to give a direction under section 28(4) (direction...
The power to make a pause order under section 31....
The power to make an order under paragraph 2(2) of...
The power to make an order under paragraph 3 of...
The power to make an order under paragraph 4(3) of...
Terms used in this Part have the same meaning as...
The power to make an order under regulation 19 of...
The power to make an order under Article 3(3) revoking...
The power under Article 3A(3) to give a notice waiving...
The power to make an order under Article 4(1) suspending...
The power to make an order under Article 4(2) extending...
The power to make an order under Article 4(5) revoking...
The power to make an order appointing a trustee under...
(1) Subject to sub-paragraph (2), the Board may authorise— (a) any executive member of the...
(1) The Board may make arrangements for any of its functions mentioned in sub-paragraph (2)...
(1) Where the Board makes arrangements under paragraph 2(1) for any of its functions to...
This Schedule applies where the property, rights and liabilities of an occupational pension scheme are...
(1) Subject to sub-paragraph (2), the property, rights and liabilities so transferred include— (a) property,...
The transfer is binding on all persons, even if, apart from this paragraph, it would...
Any reference in any agreement, document or instrument of any description to the trustees or...
This Schedule applies for the purposes of determining the compensation...
(1) Compensation is payable in accordance with this paragraph where...
(1) Compensation is payable in accordance with this paragraph where...
(1) This paragraph applies for the purposes of paragraph 11(4)(b)....
(1) This paragraph applies where the active member dies on...
(1) Compensation is payable in accordance with this paragraph where...
(1) Compensation is payable in accordance with this paragraph where,...
(1) This paragraph applies for the purposes of paragraph 15(4)(b)....
(1) This paragraph applies for the purposes of paragraph 15(4)(c)....
(1) This paragraph applies where— (a) the deferred member dies...
(1) Compensation is payable in accordance with this paragraph where,...
In this Schedule references to “the assessment date” are to...
(1) Compensation is payable in accordance with this paragraph where—...
(1) This paragraph applies to a person who—
(1) This paragraph applies to a person who—
(1) This paragraph applies where— (a) the assessment date falls...
(1) Regulations may provide for compensation to be payable, in...
(1) This paragraph applies if— (a) at any time during...
(1) In prescribed circumstances, a person entitled to periodic compensation...
(1) Regulations may prescribe circumstances in which, and conditions subject...
(1) Regulations may prescribe circumstances in which, and conditions subject...
(1) This paragraph applies to a person in relation to...
An application for a terminal illness lump sum—
(1) If the Board grants an application for a terminal...
(1) Relevant information held by the Department or the Secretary...
(1) Where— (a) a person becomes entitled to relevant compensation...
(1) This paragraph gives the meaning of “ the compensation...
Where, pursuant to paragraph 27 of Schedule 7 to the...
(1) This paragraph provides for the increases mentioned in sub-paragraph...
(1) The Board may determine what is to be the...
(1) Compensation is payable in accordance with this paragraph where,...
(1) The powers conferred by this paragraph are exercisable in...
(1) This paragraph applies to a member of the scheme...
(1) Where the scheme is a prescribed scheme or a...
(1) In this Schedule “normal pension age”, in relation to...
(1) In this Schedule, in relation to the scheme, each...
(1) In this Schedule, in relation to a member's entitlement...
(1) In this Schedule— “deferred member”, in relation to the...
(1) Compensation is payable in accordance with this paragraph where...
(1) This paragraph applies where the postponed pensioner—
(1) Compensation is payable in accordance with this paragraph where...
(1) Compensation is payable in accordance with this paragraph where...
(1) This paragraph applies where the active member dies on...
The issue of a determination notice under Article 107 approving a notice issued under Article...
The issue of, or failure to issue, a withdrawal notice under or by virtue of—...
The issue of, or failure to issue, a withdrawal notice under Article 132 (no insolvency...
The issue of, or failure to issue, a determination notice under Article 136(3) (whether value...
The issue of, or failure to issue, a determination notice under Article 137(6) (authorisation to...
Any direction given under Article 138(7) (directions about winding up of scheme with sufficient assets...
A notice under Article 142(3A) (whether Board will make a determination or obtain an actuarial...
The failure by the Board either to— (a) make a determination under Article 142(3)(a), or...
A determination by the Board under Article 142(3)(a) (whether condition in Article 142(1) satisfied).
The failure by the Board to give a transfer notice under Article 144.
Any determination by the Board of a person's entitlement to compensation under the pension compensation...
Any step taken by the Board under Article 147(4)(a) (adjustments to be made where Board...
Any determination by the Board, or the failure to make a determination, under regulation 6(2)...
Any determination by the Board of a person’s entitlement to compensation under Chapter 1 of...
A determination by the Board that any right of a person to PPF compensation is...
A determination by the Board that the implementation period for a pension compensation credit (within...
The recovery of a charge from a person under regulation 16 of the Pension Protection...
Any determination by the Board, or the failure to make a determination, under regulation 53(1)...
Any determination by the Board, or the failure to make a determination, under regulation 54(2)...
Any direction given by the Board, or the failure to give a direction, under regulation...
The making of a payment under Article 150(2) (amount of any pensions or other benefits...
Any determination made by the Board under regulation 16(2) or (5)(b) of the Pension Protection...
Any determination by the Board under Article 164(3)(a) (the eligible schemes in respect of which...
The amount of the initial levy or any pension protection levy payable in respect of...
Any determination by the Board of an application for the grant of a waiver under...
Any determination by the Board under regulation 19A(7) or (8) of the Pension Protection Fund...
The failure to issue a determination notice under Article 107.
The making of a fraud compensation payment under Article 165(1), the amount of any such...
The issue of, or failure to issue, a notice under Article 166(2) (scheme rescue not...
Any settlement date determined by the Board under Article 167(2) (recovery of value) or the...
Any determination by the Board under Article 167(4) (recovery of value: whether amount received in...
The making of a payment under Article 169(1) (interim payments), the amount of any such...
Any term or condition imposed by the Board— (a) under Article 168(2) on the making...
Any determination by the Board under Article 169(3)(b) (interim payments) that the amount of a...
Any date determined by the Board under Article 170(4) (earliest date for making a fraud...
Any determination by the Board under Article 170(6) (fraud compensation transfer payments: whether payment is...
Any determination by the Board under Article 171(7)(a) (occupational pension schemes in respect of which...
The issue of, or failure to issue, a notice under Article 106 by the Board...
The amount of any fraud compensation levy payable in respect of an occupational pension scheme...
The issue of, or failure to issue, a validation notice under regulation 2(5) of the...
The provision of information by the Board under— (a) regulation 3(2) of the Pension Protection...
The issue of, or failure to issue— (a) a scheme failure notice under paragraph (2)...
Any direction given under paragraph (2) of Article 118 (directions during an assessment period) or...
The issue of a notice under Article 120(2) (power to validate contraventions of Article 119).
The making of a loan under Article 123(2) (loans to pay scheme benefits), the amount...
Any determination by the Board under Article 125(2) (determination on a review of an ill...
The failure by the Board either to— (a) make a determination under Article 127(2)(a), or...
A determination by the Board under Article 127(2)(a) (whether condition in Article 111(2)(a) or Article...
A notice under Article 127(2A) (whether Board will make a determination or obtain an actuarial...
The approval of, or failure to approve, a valuation in respect of an eligible scheme...
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Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Prosecution policy (opens in a new tab) from TPR Detailed Guidance
- Criminal offences policy sections 58A and 58B of the Pensions Act 2004 (opens in a new tab) from TPR Detailed Guidance
- Prohibition orders (opens in a new tab) from TPR Detailed Guidance
- The Dunnes Stores (Bangor) Limited Management Pension Scheme: Determination notice (opens in a new tab) from TPR Detailed Guidance
- Notifiable events (opens in a new tab) from TPR Code of Practice
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