UK Statutory Instrument
1996
United Kingdom
The Occupational Pension Schemes(Winding Up) Regulations 1996
At a glance
Enforced by
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.
Browse 18 other sections — procedural / definitional / commencement
Commencement of winding up
Modifications of s. 73(3) for schemes beginning to be wound up before 6th April 2005
Calculation of the value or amount of scheme assets and liabilities
Calculation of liabilities where employer not insolvent
Calculation of liabilities where employer not insolvent and where winding up commences on or after 11th June 2003
Calculation of liabilities where winding up commences, and date of calculation falls, on or after 15 February 2005
Modification of schemes to fix time for settling priority of liabilities on winding up
Arrangements for discharge of liabilities under s. 74
Requirements applicable to notices of discharge under regulation 6
Requirements to be satisfied by transferee schemes, annuities etc.
Relationship of these Regulations and requirements under s. 32A of the Pension Schemes Act 1993
Disapplication of s. 38
Records and information
Winding up of sectionalised schemes etc.
Schemes with partial government guarantee
Schemes covering United Kingdom and foreign employment
Hybrid schemes
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
The Pensions Regulator
Regulates workplace pensions, defined benefit schemes, and master trusts. All employers must auto-enrol eligible workers into a workplace pension. Enforces employer duties …
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