UK Act of Parliament 2008 United Kingdom

Pensions Act 2008

An Act to make provision relating to pensions; and for connected purposes.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
TPR
Status
Amended (in force with amendments)
Penalty ceiling
Imprisonment 2 of 16 obligations carry a fine up to £50,000. 4 carry different penalties and 10 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Employer10 Any Person1 Director or Officer1

Plus 4 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

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 701 other Acts
TULRCA 1992 72 duties
Any Person — also bound by 2684 other Acts
Director or Officer — also bound by 482 other Acts
Companies Act 2006 126 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.

Part 1

Pension scheme membership for jobholders

15 of 117 sections shown
s.002 Continuity of scheme membership (opens in a new tab) Regulated
  • Do not cause jobholder to lose pension scheme membershipEmployer
s.003 Automatic enrolment (opens in a new tab) Regulated
  • Automatically enrol eligible workers into a pension schemeEmployer
s.004 Postponement or disapplication of automatic enrolment (opens in a new tab) Regulated
  • Give notice to postpone automatic pension enrolment if deferringEmployer
s.005 Automatic re-enrolment (opens in a new tab) Regulated
  • Automatically re-enrol eligible staff into a pension schemeEmployer
s.006 Timing of automatic re-enrolment (opens in a new tab) Regulated
  • Select and schedule a cyclical re-enrolment date for eligible staffEmployer
s.020 Quality requirement: UK money purchase schemes (opens in a new tab) Regulated
  • Pay minimum pension contributions for money purchase schemesEmployer
s.035 Compliance notices (opens in a new tab) Prosecution
  • Fail to comply with a Pensions Regulator compliance noticeEmployer

Fine up to £50,000

s.036 Third party compliance notices (opens in a new tab) Regulated
  • Failure to comply with a third party compliance noticeAny Person
s.042 Penalty notices: recovery (opens in a new tab) Prosecution
  • Failure to pay pension penalty noticesEmployer

Unlimited fine

s.045 Offences of failing to comply (opens in a new tab) Imprisonment
  • Willfully fail to comply with automatic enrolment dutiesEmployer
s.046 Offences by bodies corporate (opens in a new tab) Imprisonment
  • Officer liable for corporation's pension offenceDirector or Officer
s.050 Prohibited recruitment conduct (opens in a new tab) Prosecution
  • Make recruitment statements linked to pension opt‑outEmployer

Fine up to £50,000

s.067 Duty to establish a pension scheme (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must establish a national workplace pension schemeCrown / Minister / Government department
s.068 Scheme orders: general (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must ensure the trustee corporation is appointed to the schemeCrown / Minister / Government department
s.069 Consultation of members and employers (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must require consultation arrangements for the schemeCrown / Minister / Government department
102 other sections in this Part — procedural and definitional
s.001 Jobholders (opens in a new tab)
s.007 Jobholder's right to opt in (opens in a new tab)
s.008 Jobholder's right to opt out (opens in a new tab)
s.009 Workers without qualifying earnings (opens in a new tab)
s.010 Information to be given to workers (opens in a new tab)
s.011 Information to be given to the Pensions Regulator (opens in a new tab)
s.011 Information to be given to pension schemes
s.012 Introduction of employers' duties (opens in a new tab)
s.013 Qualifying earnings (opens in a new tab)
s.014 Review of earnings trigger and qualifying earnings band (opens in a new tab)
s.015 Pay reference period (opens in a new tab)
s.015 Power to specify rounded figures
s.016 Qualifying schemes (opens in a new tab)
s.017 Automatic enrolment schemes (opens in a new tab)
s.018 Occupational pension schemes (opens in a new tab)
s.019 Personal pension schemes (opens in a new tab)
s.021 Quality requirement: UK defined benefits schemes (opens in a new tab)
s.022 Test scheme standard (opens in a new tab)
s.023 Test scheme (opens in a new tab)
s.023 Alternative quality requirements for UK defined benefits schemes
s.024 Quality requirement: UK hybrid schemes (opens in a new tab)
s.025 Quality requirement: non-UK occupational pension schemes (opens in a new tab)
s.026 Quality requirement: UK personal pension schemes (opens in a new tab)
s.027 Quality requirement: other personal pension schemes (opens in a new tab)
s.028 Certification that quality requirement or alternative requirement is satisfied (opens in a new tab)
s.028 MSDA approval: relevant Master Trusts
s.028 MSDA approval: group personal pension scheme
s.028 Approvals in respect of asset allocation
s.028 Information
s.028 Transition pathway relief
s.028 New entrant pathway relief
s.028 Suspension of asset allocation requirement: savers’ interest test
s.028 Risk notices
s.028 Penalties
s.028 Enforcement by the Financial Conduct Authority
s.028 Report about effects of pension scheme consolidation
s.028 Regulations about quality requirements
s.029 Transitional periods for money purchase and personal pension schemes (opens in a new tab)
s.030 Transitional period for defined benefits and hybrid schemes (opens in a new tab)
s.030 Review of exercise of powers under section 28C
s.031 Effect of freezing order , assessment period or pause order (opens in a new tab)
s.032 Power of trustees or managers to modify by resolution (opens in a new tab)
s.033 Deduction of contributions (opens in a new tab)
s.034 Effect of failure to comply (opens in a new tab)
s.037 Unpaid contributions notices (opens in a new tab)
s.038 Calculation and payment of contributions (opens in a new tab)
s.039 Meaning of “relevant contributions” (opens in a new tab)
s.040 Fixed penalty notices (opens in a new tab)
s.041 Escalating penalty notices (opens in a new tab)
s.043 Review of notices (opens in a new tab)
s.044 References to First-tier Tribunal or Upper Tribunal (opens in a new tab)
s.047 Offences by partnerships and unincorporated associations (opens in a new tab)
s.048 Offences of providing false or misleading information (opens in a new tab)
s.049 Monitoring of employers' payments to personal pension schemes (opens in a new tab)
s.051 Compliance notices (opens in a new tab)
s.052 Penalty notices (opens in a new tab)
s.053 Review of notices and references to First-tier Tribunal or Upper Tribunal (opens in a new tab)
s.054 Inducements (opens in a new tab)
s.055 The right not to suffer detriment (opens in a new tab)
s.056 Enforcement of the right (opens in a new tab)
s.057 Right of employee not to be unfairly dismissed (opens in a new tab)
s.058 Restrictions on agreements to limit operation of this Part (opens in a new tab)
s.059 Employment Appeal Tribunal (opens in a new tab)
s.060 Requirement to keep records (opens in a new tab)
s.061 Powers to require information and to enter premises (opens in a new tab)
s.062 Disclosure of tax information etc (opens in a new tab)
s.063 Information for private pensions policy and retirement planning (opens in a new tab)
s.064 Penalty for disclosure (opens in a new tab)
s.065 Objectives of the Regulator (opens in a new tab)
s.066 Functions of the Pensions Ombudsman (opens in a new tab)
s.070 Contribution limits (opens in a new tab)
s.071 Procedure for scheme orders (opens in a new tab)
s.072 Procedure for rules (opens in a new tab)
s.073 Application of enactments (opens in a new tab)
s.074 Review (opens in a new tab)
s.075 Trustee corporation (opens in a new tab)
s.076 Functions (opens in a new tab)
s.077 Application of pension trustee legislation (opens in a new tab)
s.078 Interpretation of Chapter (opens in a new tab)
s.079 Functions (opens in a new tab)
s.080 Principles (opens in a new tab)
s.081 Directions and guidance (opens in a new tab)
s.082 Finance (opens in a new tab)
s.083 Disclosure of information by the Regulator (opens in a new tab)
s.084 Non-executive committee (opens in a new tab)
s.085 Executive members (opens in a new tab)
s.086 Winding up of the Authority (opens in a new tab)
s.087 Stakeholder pension schemes (opens in a new tab)
s.087 Power to create exceptions from the employer duties etc
s.088 “Employer”, “worker” and related expressions (opens in a new tab)
s.089 Agency workers (opens in a new tab)
s.090 Directors (opens in a new tab)
s.091 Crown employment (opens in a new tab)
s.092 Armed forces (opens in a new tab)
s.093 House of Lords staff (opens in a new tab)
s.094 House of Commons staff (opens in a new tab)
s.095 Police (opens in a new tab)
s.096 Persons working on vessels (opens in a new tab)
s.097 Persons in offshore employment (opens in a new tab)
s.098 Extension of definition of worker (opens in a new tab)
s.099 Interpretation of Part (opens in a new tab)
s.099 Money purchase benefits: supplementary
Part 2

Simplification etc

7 of 7 sections shown
s.100 Abolition of safeguarded rights (opens in a new tab)

amended 1 time (opens in a new tab)

s.101 Revaluation of accrued benefits etc (opens in a new tab)

amended 2 times (opens in a new tab)

s.102 Consolidation of additional pension (opens in a new tab)

amended 2 times (opens in a new tab)

s.103 Effect of entitlement to guaranteed minimum pension (opens in a new tab)

amended 3 times (opens in a new tab)

s.104 Additional pension etc: minor and consequential amendments (opens in a new tab)

amended 1 time (opens in a new tab)

s.105 State pension credit: extension of assessed income period for those aged 75 or over (opens in a new tab)

amended 1 time (opens in a new tab)

s.106 Contracting-out: abolition of all protected rights (opens in a new tab)

amended 1 time (opens in a new tab)

Part 3

Pension compensation

17 of 17 sections shown
s.107 Scope of mechanism (opens in a new tab)

amended 1 time (opens in a new tab)

s.108 Interpretation (opens in a new tab)

amended 1 time (opens in a new tab)

s.109 Activation of pension compensation sharing (opens in a new tab)

amended 1 time (opens in a new tab)

s.110 Activation of pension compensation sharing: supplementary (Scotland) (opens in a new tab)

amended 1 time (opens in a new tab)

s.111 Creation of pension compensation debits and credits (opens in a new tab)

amended 1 time (opens in a new tab)

s.112 Cash equivalents (opens in a new tab)

amended 1 time (opens in a new tab)

s.113 Reduction of compensation (opens in a new tab)

amended 1 time (opens in a new tab)

s.114 Time for discharge of liability (opens in a new tab)

amended 1 time (opens in a new tab)

s.115 “Implementation period” (opens in a new tab)

amended 1 time (opens in a new tab)

s.116 Discharge of liability (opens in a new tab)

amended 1 time (opens in a new tab)

s.117 Charges in respect of pension compensation sharing costs (opens in a new tab)

amended 1 time (opens in a new tab)

s.118 Supply of information about pension compensation in relation to divorce etc (opens in a new tab)

amended 1 time (opens in a new tab)

s.119 Supply of information about pension compensation sharing (opens in a new tab)

amended 1 time (opens in a new tab)

s.120 Pension compensation sharing and attachment on divorce etc (opens in a new tab)

amended 2 times (opens in a new tab)

s.121 Charges in respect of pension sharing etc (opens in a new tab)

amended 2 times (opens in a new tab)

s.122 Amendments of Schedule 7 to the Pensions Act 2004 (opens in a new tab)

amended 2 times (opens in a new tab)

s.123 Consequential amendments (opens in a new tab)

amended 1 time (opens in a new tab)

Part 4

Financial assistance scheme

1 of 2 sections shown
s.124 Financial assistance scheme (opens in a new tab)

amended 4 times (opens in a new tab)

1 other section in this Part — procedural and definitional
s.125 Restriction on purchase of annuities (opens in a new tab)
Part 5

Miscellaneous

9 of 17 sections shown
s.126 Amendments of provisions of Pensions Act 2004 relating to contribution notices or financial support directions (opens in a new tab)

amended 1 time (opens in a new tab)

s.127 Review of the initial operation of sections 38A and 38B of Pensions Act 2004 (opens in a new tab)

amended 1 time (opens in a new tab)

s.128 Pension sharing: power of Court of Session to extend time limits (opens in a new tab)

amended 1 time (opens in a new tab)

s.129 Interest on late payment of levies (opens in a new tab)

amended 1 time (opens in a new tab)

s.130 Payments to employers (opens in a new tab)

amended 1 time (opens in a new tab)

s.132 Intervention by Regulator where scheme's technical provisions improperly determined (opens in a new tab)

amended 1 time (opens in a new tab)

s.137 Official pensions: adjustment of increases in survivors' pensions (opens in a new tab)

amended 1 time (opens in a new tab)

s.138 War pensions: effect of later marriage or civil partnership (opens in a new tab)

amended 1 time (opens in a new tab)

s.139 Polish Resettlement Act 1947: effect of residence in Poland (opens in a new tab)

amended 1 time (opens in a new tab)

8 other sections in this Part — procedural and definitional
s.131 Appointment of trustees (opens in a new tab)
s.133 Delegation of powers by the Regulator (opens in a new tab)
s.134 Exclusion of transfers out in certain cases (opens in a new tab)
s.135 Additional Class 3 contributions (opens in a new tab)
s.136 Additional Class 3 contributions (Northern Ireland) (opens in a new tab)
s.140 Pre-1948 insurance affecting German pension entitlement (opens in a new tab)
s.141 Pre-1948 insurance: supplementary (opens in a new tab)
s.142 Disclosure of information relating to state pension credit recipients (opens in a new tab)
Part 6

General

3 of 10 sections shown
s.143 Orders and regulations (opens in a new tab)

amended 4 times (opens in a new tab)

s.148 Repeals (opens in a new tab)

amended 3 times (opens in a new tab)

s.150 Extent (opens in a new tab)

amended 1 time (opens in a new tab)

7 other sections in this Part — procedural and definitional
s.144 Orders and regulations: supplementary (opens in a new tab)
s.144 Service of documents and electronic working
s.145 Power to make further provision (opens in a new tab)
s.146 Pre-consolidation amendments (opens in a new tab)
s.147 General financial provisions (opens in a new tab)
s.149 Commencement (opens in a new tab)
s.151 Short title (opens in a new tab)
Schedules

Schedules

1 of 161 shown
s.003 Consolidation of additional pension (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must calculate revalued additional pension amountsCrown / Minister / Government department
160 other schedules
s.002 Revaluation of accrued benefits etc (opens in a new tab)
s.004 Additional pension etc: minor and consequential amendments (opens in a new tab)
s.006 Pension compensation on divorce etc: England and Wales (opens in a new tab)
s.sch001 The trustee corporation (opens in a new tab)
s.sch001 (1) Appointments of members of the corporation, and of a...
s.sch001 (1) A committee of the trustee corporation may establish a...
s.sch001 (1) The trustee corporation may, subject to this Schedule—
s.sch001 The trustee corporation must make arrangements for the keeping of...
s.sch001 (1) This paragraph applies if at any meeting of—
s.sch001 The trustee corporation may, subject to an order or rules...
s.sch001 The validity of proceedings of the trustee corporation, a committee...
s.sch001 (1) The application of the trustee corporation's seal must be...
s.sch001 (1) As soon as is reasonably practicable after the end...
s.sch001 (1) The Secretary of State may, with the consent of...
s.sch001 The trustee corporation may make charges in connection with the...
s.sch001 (1) The Secretary of State and, under paragraph 1(1)(b), the...
s.sch001 (1) The trustee corporation must— (a) keep proper accounting records,...
s.sch001 In Part 2 of Schedule 1 to the House of...
s.sch001 In Part 2 of Schedule 1 to the Northern Ireland...
s.sch001 In Schedule 1 to the Public Records Act 1958 (c....
s.sch001 In Part 6 of Schedule 1 to the Freedom of...
s.sch001 The trustee corporation
s.sch001 (1) In this Schedule— “financial year” means such period as...
s.sch001 (1) A person is disqualified for appointment as a member...
s.sch001 (1) A person is disqualified for appointment as a member...
s.sch001 The Secretary of State may remove a member from office...
s.sch001 (1) A person holds and vacates office as a member...
s.sch001 (1) The trustee corporation may— (a) pay to the members...
s.sch001 (1) The trustee corporation may appoint employees and make any...
s.sch001 (1) The trustee corporation may— (a) establish a committee for...
s.sch002 This Part makes amendments to Schedule 3 to the Pension...
s.sch002 In paragraph 1 (the final salary method), for sub-paragraphs (1)...
s.sch002 (1) Paragraph 2 (the revaluation percentage and the appropriate revaluation...
s.sch002 This Part makes amendments to Schedule 7 to the Pensions...
s.sch002 (1) Paragraph 12 (active members who have not attained normal...
s.sch002 (1) Paragraph 17 (deferred members who have not attained normal...
s.sch002 In paragraph 29 (Board's powers to alter rates of revaluation...
s.sch002 (1) Section 51ZA of the Pensions Act 1995 (c. 26)...
s.sch003 After Schedule 4B to the Social Security Contributions and Benefits...
s.sch004 The Social Security Contributions and Benefits Act 1992 is amended...
s.sch004 In section 48C(4) (category B retirement pension: general), for “and...
s.sch004 In section 51(2) and (3) (category B retirement pension for...
s.sch004 (1) Schedule 4B (additional pension: accrual rates for purposes of...
s.sch004 In Schedule 7 (industrial injuries benefits) in paragraph 3(3), after...
s.sch004 After section 148AA of the Social Security Administration Act 1992...
s.sch004 The Pension Schemes Act 1993 is amended as follows.
s.sch004 (1) Section 46 (effect of entitlement to guaranteed minimum pensions...
s.sch004 (1) Section 47 (further provisions concerning entitlement to guaranteed minimum...
s.sch004 In section 48(2) (reduced benefits where minimum payments or minimum...
s.sch004 In section 49(b) (women, married women and widows), after “46(1),”...
s.sch004 In section 21(5A)(c) (contribution conditions), after “5(2)(b) and (4)(a)” insert...
s.sch004 In section 164(5) (Crown employment), after “46(1),” insert “ 46A(2),...
s.sch004 In section 165(2)(b) (cases with a foreign element), after “those...
s.sch004 (1) In section 167(4) (application of provisions relating to social...
s.sch004 In section 39(1) (rate of widowed mother's allowance and widow's...
s.sch004 (1) Section 39C (rate of widowed parent's allowance and bereavement...
s.sch004 (1) After section 45 (additional pension in Category A retirement...
s.sch004 (1) Section 46 (modifications of section 45 for calculating the...
s.sch004 In section 48A(4) (category B retirement pension for married person)—...
s.sch004 In section 48B(2) (category B retirement pension for widows and...
s.sch004 (1) Section 48BB (category B retirement pension: entitlement by reference...
s.sch005 Pension compensation payable on discharge of pension compensation credit (opens in a new tab)
s.sch005 This Schedule applies for the purposes of determining the compensation...
s.sch005 (1) Regulations may prescribe circumstances in which, and conditions subject...
s.sch005 Pension compensation payable on discharge of pension compensation credit
s.sch005 (1) This paragraph applies where all of the following conditions...
s.sch005 An application for a terminal illness lump sum—
s.sch005 (1) The Board must determine an application for a terminal...
s.sch005 (1) If the Board grants an application for a terminal...
s.sch005 (1) Relevant information held by the Secretary of State about...
s.sch005 (1) Regulations may prescribe circumstances in which, and conditions subject...
s.sch005 (1) This paragraph provides for annual increases to compensation payable...
s.sch005 (1) The Secretary of State may by regulations make provision...
s.sch005 (1) The Secretary of State may by regulations make provision...
s.sch005 In this Schedule— “the initial annual rate of compensation” is...
s.sch005 (1) The Board may determine the percentage that is to...
s.sch005 (1) This paragraph applies for the purpose of determining the...
s.sch005 (1) Compensation is payable in accordance with this paragraph where...
s.sch005 (1) This paragraph applies where — (a) the transferee dies...
s.sch005 (1) Compensation is payable in accordance with this paragraph where...
s.sch005 (1) This paragraph applies where— (a) the transferee dies after...
s.sch005 (1) This paragraph applies for the purpose of calculating the...
s.sch005 (1) A transferee who is entitled to periodic compensation under...
s.sch006 The Matrimonial Causes Act 1973 (c. 18) is amended as...
s.sch006 The Matrimonial and Family Proceedings Act 1984 (c. 42) is...
s.sch006 In section 17 (orders for financial provision and property adjustment),...
s.sch006 In section 18(7) (matters to which court to have regard),...
s.sch006 (1) Section 21 (application of certain provisions of Part 2...
s.sch006 The Civil Partnership Act 2004 (c. 33) is amended as...
s.sch006 After Part 4 of Schedule 5 (pension sharing orders on...
s.sch006 (1) Part 5 of Schedule 5 (matters to which court...
s.sch006 (1) Part 7 of Schedule 5 (pension protection fund compensation...
s.sch006 (1) Part 11 of Schedule 5 (variation, discharge etc of...
s.sch006 In Part 14 of Schedule 5 (miscellaneous and supplementary) after...
s.sch006 After section 21A (pension sharing orders) insert— Pension compensation sharing...
s.sch006 (1) In Schedule 7 (financial relief in England and Wales...
s.sch006 After section 24D (pension sharing orders: apportionment of charges) insert—...
s.sch006 (1) Section 25 (matters to which court is to have...
s.sch006 In section 25A(1) (exercise of court's powers in favour of...
s.sch006 In section 25E(9) (the Pension Protection Fund), omit the definition...
s.sch006 After section 25E insert— Attachment of pension compensation (1) This section applies where, having regard to any PPF...
s.sch006 (1) Section 31 (variation, discharge etc of certain orders for...
s.sch006 After section 40A (appeals relating to pension sharing orders which...
s.sch007 Pension compensation on divorce etc: Scotland (opens in a new tab)
s.sch007 The Family Law (Scotland) Act 1985 (c. 37) is amended...
s.sch007 In section 8 (orders for financial provision)—
s.sch007 After section 8A insert— Pension compensation sharing orders: apportionment of...
s.sch007 In section 10 (sharing of value of matrimonial property or...
s.sch007 In section 12A (orders for payment of capital sum: pensions...
s.sch007 After section 12A insert— Order for payment of capital sum:...
s.sch007 In section 13 (order for periodical allowance), in subsection (2)(b),...
s.sch007 In section 16 (agreements on financial provision)—
s.sch007 In section 27 (interpretation)— (a) in subsection (1), before the...
s.sch008 Amendments of Schedule 7 to the Pensions Act 2004 (opens in a new tab)
s.sch008 Schedule 7 to the Pensions Act 2004 (c. 35) (pension...
s.sch008 Amendments of Schedule 7 to the Pensions Act 2004
s.sch008 Amendments of Schedule 7 to the Pensions Act 2004
s.sch008 In paragraph 25(3), after “before that person attains normal pension...
s.sch008 After paragraph 25 insert— Deferral of compensation (1) Regulations may prescribe circumstances in which, and conditions subject...
s.sch008 After paragraph 25A (inserted by paragraph 13 above) insert— Terminal...
s.sch008 In paragraph 33, make the existing provision sub-paragraph (1) and...
s.sch008 In paragraph 34(1), after “ill health” insert “ or otherwise...
s.sch008 For paragraph 35(2)(a) substitute— (a) in the case of a...
s.sch008 For paragraph 35(3) substitute— (3) This sub-paragraph applies to a...
s.sch008 In paragraph 3(6), at the end, add “ to the...
s.sch008 In paragraph 5(5), at the end, add “ to the...
s.sch008 In paragraph 11(8), after “paragraph 24 (commutation),” insert— “ paragraph...
s.sch008 In paragraph 13, after sub-paragraph (3) insert—
s.sch008 In paragraph 14(9), after “paragraph 20 (compensation in respect of...
s.sch008 In paragraph 15(6), after “paragraph 24 (commutation),” insert— “ paragraph...
s.sch008 In paragraph 18, after sub-paragraph (3) insert—
s.sch008 In paragraph 19(8), after “This paragraph is subject to—” insert—...
s.sch009 Contribution notices and financial support directions under Pensions Act 2004 (opens in a new tab)
s.sch009 The Pensions Act 2004 (c. 35) is amended as follows....
s.sch009 After section 43 (financial support directions) insert— Financial support directions:...
s.sch009 In section 306(2) (overriding requirements)— (a) after paragraph (d) insert—...
s.sch009 In section 316(2) (subordinate legislation that is subject to affirmative...
s.sch009 In Part 4 of Schedule 2 (the reserved regulatory functions...
s.sch009 (1) In section 44(3) (meaning of “insufficiently resourced”), for paragraph...
s.sch009 (1) The amendments made by paragraphs 2, 6 and 7...
s.sch009 (1) In the case of the first set of regulations...
s.sch009 (1) In section 38(5)(a) (main purpose or one of main...
s.sch009 In section 90(2) (the matters in relation to which the...
s.sch009 In section 96 (standard procedure), after subsection (1) insert—
s.sch009 In section 316(2) (subordinate legislation that is subject to affirmative...
s.sch009 In section 38(5) (acts or failures to act in relation...
s.sch009 (1) Section 38 (contribution notices where avoidance of employer debt)...
s.sch009 (1) In section 38 (contribution notices where avoidance of employer...
s.sch009 After section 39 (the sum specified in a section 38...
s.sch010 Interest on late payment of levies (opens in a new tab)
s.sch010 After section 175 of the Pension Schemes Act 1993 (levies...
s.sch010 The Pensions Act 2004 is amended as follows.
s.sch010 After section 117 ( PPF administration levy) insert— Administration levy:...
s.sch010 In section 173 (Pension Protection Fund), after subsection (1)(b) insert—...
s.sch010 After section 181 (calculation, collection and recovery of levies) insert—...
s.sch010 In section 188 (Fraud Compensation Fund), after subsection (1)(b) insert—...
s.sch010 After section 189 (fraud compensation levy) insert— Fraud compensation levy:...
s.sch010 In section 209 (Ombudsman for the Board of the Pension...
s.sch010 In section 323(2)(b)(i) (provisions extending to Northern Ireland), for “subsections...
s.sch011 Repeals (opens in a new tab)

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From your first employee, you must check whether each worker is eligible and automatically enrol those aged 22 to State Pension age …
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Plan your business's growth Run an occupational pension scheme Get the specialist licences your shop needs Keep business records after closing Keep the right employment records

Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

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