UK Statutory Instrument
2014
United Kingdom
The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014
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 79 other sections — procedural / definitional / commencement
Meaning of “cash balance benefit”
Interpretation and application of this Part
Money purchase underpin benefits
Top-up benefits
No provision of Part 4 of the Act (money purchase...
Schemes which provided protected rights as cash balance benefits
The subsisting rights provisions
Money purchase underpin benefits and top-up benefits
Application of this Part in relation to multi-employer schemes
Schemes treated as money purchase schemes: winding up commencing before 6th April 2005
Non-money purchase schemes providing benefits treated as money purchase benefits: winding up commencing before 6th April 2005
Schemes treated as money purchase schemes: winding up commencing on or after 6th April 2005 but before the appointed day
Non-money purchase schemes including benefits treated as money purchase benefits: winding up commencing on or after 6th April 2005 but before the appointed day
Schemes winding up after an assessment period
Closed schemes: further assessment periods
Discharge of pensions in payment derived from additional voluntary contributions treated as money purchase benefits: scheme commencing winding up on or after the appointed day
Interpretation
Application to multi-employer schemes
Application of section 75 of the
Application of section 75 of the 1995 Act to non-money purchase schemes including benefits treated as money purchase
Non-money purchase schemes which are multi-employer schemes: arrangements before the appointed day
Schemes or benefits treated as money purchase falling outside regulations 20 to 22
Schemes or benefits treated as money purchase falling outside regulations 20 to 22: insolvent employer
Revaluation of cash balance benefits etc: pensionable service before the appointed day
Indexation of cash balance benefits etc: pensions in payment before the appointed day
Amendment of the Occupational Pension Schemes (Preservation of Benefit) Regulations 1991
Amendment of the Occupational Pension Schemes (Revaluation) Regulations 1991
Interpretation
Cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements
Statement of entitlement in relation to cash balance benefits etc treated as money purchase benefits: periods before the appointed day
Amendment of the
In this Part “the Early Leavers Regulations” mean the Occupational...
Cash transfer sum: cash balance benefits etc treated as money purchase benefits
Amendment of the
Interpretation
Failure to comply with the requirements of section 37 or 76 of the 1995 Act: periods before the appointed day
Non money-purchase schemes providing cash balance benefits etc
Amendment of the
Modification of the Occupational Pension Schemes (Scheme Administration) Regulations 1996
Scheme accounts
Interpretation
Eligibility: schemes treated as money purchase schemes
Validity of valuations etc, determinations, transfer notices and discharge of benefits before the appointed day
Schemes which become eligible schemes: provision of valuations to determine scheme underfunding
Provision of information: schemes and benefits treated as money purchase
Eligible schemes including benefits treated as money purchase benefits: initial levy and pension protection levies
Schemes which become eligible schemes: administration levy and pension protection levies: periods after the appointed day
Eligible schemes including benefits which become non-money purchase: power to direct out-of-cycle valuations
Waiver of Fraud Compensation Levy: periods before the appointed day
Discharge of cash equivalent of benefits treated as money purchase
Schemes continuing as closed schemes after an assessment period
Discharge as money purchase liabilities: periods before the appointed day
Discharge as money purchase liabilities: periods after the appointed day
Closed schemes: Board’s assumption of responsibility after the appointed day
Discharge as money purchase benefits: scheme right to transfer payment or contribution refund
Discharge of pensions in payment derived from additional voluntary contributions treated as money purchase benefits: periods after the appointed day
Modification of the Pension Protection Fund (Entry Rules) Regulations 2005
Modification of the Pension Protection Fund (Compensation) Regulations 2005 where there is no provision for a survivor’s pension
Amendment of the Pension Protection Fund (Compensation) Regulations 2005
Amendment of the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005
Interpretation of this Part
Application of Part 3 of the
Application of Part 3 of the 2004 Act to schemes including benefits treated as money purchase benefits: periods before the appointed day
Actuarial valuations and reports for schemes treated as money purchase schemes: periods on and after the appointed day
Modification of the
Provision of summary funding statement in relation to schemes treated as money purchase: periods on and after the appointed day
Schedule of payments in relation to schemes treated as money purchase: periods on and after the appointed day
Application of Part 3 of the 2004 Act to schemes including benefits treated as money purchase: periods on or after the appointed day
Application and interpretation
Schemes treated as money purchase schemes: non-qualifying schemes
Qualifying schemes including benefits treated as money purchase benefits
Modification of the Occupational Pension Schemes (Equal Treatment) Regulations 1995
Retrospective modification of the Equality Act 2010 (Sex Equality Rule) (Exceptions) Regulations 2010
Amendment of the Equality Act 2010 (Sex Equality Rule) (Exceptions) Regulations 2010
Valuations for the purposes of pension sharing etc: transitional arrangements
Cross-border schemes treated as money purchase schemes
Benefits and schemes treated as money purchase before the appointed day
Amendment of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013
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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