These Regulations are made primarily under Part 3 of the Pensions Act 2004 (c. 35) (“the Act”). Together with provisions in that Part, they implement article 15 and the funding requirements in article 16 of European Union Directive 2003/41/EC on the activities and supervision of institutions for occupational retirement provision …
Regulations 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
Actuarial valuations and reports
Regulated
Obtain actuarial valuations and reports within deadlinesTrustee
s.011
Records
Regulated
Keep records of pension scheme contributions and recovery actionsTrustee
s.015
Guidance relating to actuarial advice
Regulated
Actuary must follow FRC guidance when advising on fundingEmployer
18 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Determination of assets and liabilities
s.004
Valuation of assets and determination of the amount of liabilities
s.005
Calculation of technical provisions
s.006
Statement of funding principles
s.008
Recovery plan
s.009
Schedule of contributions
s.010
Content and certification of schedules of contributions
s.012
Failure to make payments
s.013
Period for obtaining employer's agreement
s.014
Powers of the Regulator
s.016
Modification of shared cost schemes
s.017
Exemptions - general
s.018
Exemption connected with winding up
s.019
Modification of provisions of the 2004 Act
s.020
Supplementary and consequential provisions, transitional provisions and savings
s.021
Revocations
Schedules
Schedules
4 of 49 shown
s.sch002
(1) In the case of a scheme under which—
Regulated
Trustees must consult employer on contribution rates where they set them without agreementTrustee
s.sch004
(1) Except where sub-paragraph (3), (5) or (7) applies, the...
Regulated
Obtain first actuarial valuation for pension scheme within statutory deadlineTrustee
s.sch004
The trustees or managers must ensure that the first valuation...
Regulated
Receive first actuarial valuation within required timeframeTrustee
s.sch004
Section 227 of the 2004 Act (schedule of contributions) applies...
Regulated
Prepare first schedule of contributions for your pension schemeTrustee
45 other schedules
s.sch002
(1) Where— (a) a scheme in relation to which there...
s.sch002
Where a scheme is exempt from the application of section...
s.sch002
(1) This paragraph applies in the case of a scheme...
s.sch002
(1) In circumstances where the actuary considers that, because of...
s.sch002
In the application of section 229 of the 2004 Act...
s.sch002
(1) In the application of Part 3 of the 2004...
s.sch002
(1) This paragraph applies where an employer is treated under...
s.sch002
(1) This paragraph applies where an employer is treated under...
s.sch002
(1) This paragraph applies where a deferred employer is treated...
s.sch002
For the purposes of paragraphs 3B and 3C— “deferred debt...
s.sch002
(1) This paragraph applies in the cases described in sub-paragraphs...
s.sch002
(1) This paragraph applies in the case described in sub-paragraph...
s.sch002
(1) This paragraph applies where the trustees or managers of...
s.sch002
Where such a guarantee has been given as is mentioned...
s.sch002
(1) This paragraph applies in the case of a scheme...
s.sch003
(1) The Occupational Pension Schemes (Contracting-out) Regulations 1996 are amended...
s.sch003
(1) The Pension Sharing (Implementation and Discharge of Liability) Regulations...