| Guvnor

Enforced by: UK Government
Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person16 Employer2 Director or Officer1

Plus 13 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.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

What it requires

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.

Part 1

General provisions

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.001 Citation, commencement and extent

s.002 Interpretation

Part 2

Remediable service

1 of 4 sections shown

s.006 Remediable service statements Regulated

Provide remediable service statements to eligible membersAny Person

Other duties (1) — Crown / regulator

NHS Pension Scheme Manager must provide remediable service statementsStatutory regulator

3 other sections in this Part — procedural and definitional

s.003 Pension contributions of medical practitioners and non-GP providers: deferred choice members (immediate correction)

s.004 Pension contributions of medical practitioners and non-GP providers: immediate choice members and deceased members

s.005 Pension contributions of medical practitioners and non-GP providers: deferred choice members

Part 3

Elections

0 of 7 sections shown

7 other sections in this Part — procedural and definitional

s.007 Eligibility to make an election: designated persons

s.008 Election for retrospective provision to apply to opted-out service

s.009 Election for 2015 scheme benefits: immediate choice members and deceased members

s.010 Pension benefits and lump sum benefits: immediate choice members and deceased members

s.011 Continuation of pensions: immediate or deferred choice election: dependent and eligible children of a remedy member

s.012 Election for 2015 scheme benefits: deferred choice members and deceased members

s.013 Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members

Part 4

Voluntary contributions

1 of 11 sections shown

s.019 Treatment of additional contributions made under the legacy scheme: deferred choice members Regulated

Other duties (1) — Crown / regulator

Scheme manager must adjust additional pension rights for deferred choice members moving to 2015 schemeCrown / Minister / Government department

10 other sections in this Part — procedural and definitional

s.014 Interpretation of Part 4

s.015 Elections to pay contributions for additional pension: where they must be treated as if paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations

s.016 Treatment of contributions paid after 31st March 2022 under a corresponding option exercised in accordance with regulation 15(2)(b)

s.017 Treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12

s.018 Treatment of buy-out contributions made under 2015 regulation 48: deferred choice members

s.020 Treatment of additional contributions made under the legacy scheme: immediate choice members and deceased members

s.021 Treatment of additional contributions made under the 2015 scheme: immediate choice members and deceased members

s.022 Treatment of buy-out contributions made under 2015 regulation 48: immediate choice members and deceased members

s.023 Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension

s.024 Revocation of cancellation of arrangement or option to secure legacy scheme additional service or additional pension

Part 5

Divorce or the dissolution of a civil partnership

0 of 12 sections shown

12 other sections in this Part — procedural and definitional

s.025 Interpretation of Part 5

s.026 Pension debits: valuation of pension benefits before 1st October 2023: deferred choice members (immediate alternative debit of appropriate amount)

s.027 Pension debits: valuation of pension benefits before 1st October 2023: immediate choice election for 2015 scheme benefits: immediate choice members and deceased members

s.028 Pension debits: valuation of pension benefits before 1st October 2023: no immediate choice election for 2015 scheme benefits: immediate choice members and deceased members

s.029 Pension debits: deferred choice election for 2015 scheme benefits: deferred choice members

s.030 Valuation of pension benefits on or after 1st October 2023

s.031 Pension debits: valuation of pension benefits on or after 1st October 2023: immediate choice election for 2015 scheme benefits: immediate choice members

s.032 Pension debits: valuation of pension benefits on or after 1st October 2023: no immediate choice election for 2015 scheme benefits: immediate choice members

s.033 Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights under the legacy scheme only or the 2015 scheme only

s.034 Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights under the legacy scheme and the 2015 scheme

s.035 Pension credits: pensioner and deceased relevant pension credit members

s.036 Pension credits: valuation of pension benefits on or after 1st October 2023: creation of a pension credit

Part 6

Transfers

10 of 20 sections shown

s.043 Transferred out remediable service statements Regulated

Provide transferred out remediable service statementsAny Person
Scheme manager must provide statements for transferred-out pension rightsEmployer

s.044 Remediable transfer value payments made before 1st October 2023 Regulated

Other duties (1) — Crown / regulator

Scheme manager must reconcile remediable transfer values and pay top-upsCrown / Minister / Government department

s.045 Remediable transfer value payments made on or after 1st October 2023 that are not made under public sector transfer arrangements Regulated

Calculate transfer value for remediable rights paymentsAny Person
Scheme manager must calculate and pay the higher remediable transfer valueAny Person

s.046 Transfers of remediable rights in the legacy scheme to the 2015 scheme before 1st October 2023 Regulated

Re‑calculate legacy scheme cash equivalents and adjust 2015 scheme rightsAny Person

Other duties (1) — Crown / regulator

Scheme manager must recalculate and uplift transferred pension rightsStatutory regulator

s.047 Transfers of remediable rights in the legacy scheme to the 2015 scheme on or after 1st October 2023 Regulated

Other duties (1) — Crown / regulator

Scheme manager must calculate the best transfer value for remediable rightsStatutory regulator

s.048 Remediable transfer value payments accepted from other public service schemes but not accepted under the public sector transfer arrangements Regulated

Calculate member benefits when receiving a remediable transfer valueAny Person

Other duties (1) — Crown / regulator

Scheme manager must determine pension transfer values for remediable serviceStatutory regulator

s.049 Remediable club transfer value payments made before 1st October 2023 Regulated

Scheme manager must recalculate and adjust past pension transfer valuesDirector or Officer
Re‑calculate and report remediable transfer values and pay any shortfallAny Person

s.050 Remediable club transfer value payments made on or after 1st October 2023 Regulated

Scheme manager must calculate and provide remediable transfer value paymentsAny Person
Calculate and send club transfer value details to receiving schemeAny Person

s.052 Remediable club transfer value payments accepted on or after 1st October 2023 Regulated

Calculate remediable benefits after club transfer paymentsAny Person

Other duties (1) — Crown / regulator

Scheme manager must calculate pension transfer values for affected membersStatutory regulator

s.055 Varying the value of benefits secured by virtue of transferred in remediable rights Regulated

Adjust transferred benefits to match equivalent scheme valuesEmployer

Other duties (1) — Crown / regulator

Scheme manager must adjust pension benefit values for remediable transfersStatutory regulator

10 other sections in this Part — procedural and definitional

s.037 Interpretation of Part 6

s.038 Treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements

s.039 Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members

s.040 Transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election

s.041 Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as if accepted under the legacy scheme: immediate choice members and deceased members

s.042 Treatment of transfer and transfer value payments and statements accepted from other and corresponding health service schemes

s.051 Remediable club transfer value payments accepted before 1st October 2023

s.053 Application and interpretation of regulations 54 to 56

s.054 Transferred in remediable rights treated as rights under the legacy scheme

s.056 Benefits already paid in relation to transferred in remediable rights

Part 7

Taxation

1 of 4 sections shown

s.060 Scheme pays Regulated

Pay members’ annual allowance charge on requestAny Person

Other duties (1) — Crown / regulator

NHS Pension Scheme administrator must provide information and pay tax chargesStatutory regulator

3 other sections in this Part — procedural and definitional

s.057 Interpretation of Part 7

s.058 Scheme administrator to be liable where private sector scheme administrator’s liability is discharged

s.059 The 2019/20 Pensions Annual Allowance Charge Compensation Scheme

Part 8

Compensation

1 of 2 sections shown

s.062 Indirect compensation Regulated

Other duties (1) — Crown / regulator

Scheme manager must increase pension benefits to compensate for tax lossesStatutory regulator

1 other section in this Part — procedural and definitional

s.061 Applications for compensation or indirect compensation

Part 9

Interest and the payment, reduction or waiver of liabilities

4 of 7 sections shown

s.064 Interest and process Regulated

Calculate and apply interest on amounts owed under the plastic‑plates schemeAny Person

Other duties (1) — Crown / regulator

Scheme manager must calculate interest on pension correctionsStatutory regulator

s.065 Interest not payable under the 1995 Regulations or the 2008 Regulations Regulated

Do not calculate interest on legacy scheme paymentsAny Person

Other duties (1) — Crown / regulator

Scheme manager must exclude specific interest payments from legacy schemesStatutory regulator

s.067 Payments of amounts owed to the scheme Regulated

Pay any net liability you owe to the legacy schemeAny Person
Pay net liabilities owed to the NHS pension schemeAny Person

s.068 Payments of amounts owed to a person Regulated

Pay net liability to claimants promptlyAny Person

Other duties (1) — Crown / regulator

Scheme manager must pay net liabilities to pension membersStatutory regulator

3 other sections in this Part — procedural and definitional

s.063 Application and interpretation of Part 9

s.066 Netting off of liabilities

s.069 Power to reduce or waive amounts owed by a person to the legacy scheme

Part 10

Immediate detriment remedy

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.070 Immediate detriment

Part 11

Revocation of election to convert pensionable service under the legacy scheme

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.071 Option to revoke election to convert pensionable service under the legacy scheme

Part 12

Retirement pensions

0 of 6 sections shown

6 other sections in this Part — procedural and definitional

s.072 Premature retirement in the interests of efficiency

s.073 Premature retirement on grounds of redundancy

s.074 Partial retirement: immediate choice members

s.075 Partial retirement: deferred choice members

s.076 Determining whether a member meets the ill-health criteria in each scheme

s.077 Ill-health pension: acceptance of retrospective applications

Part 13

Consequential amendments

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.078 Consequential amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

Schedules

0 of 9 shown

9 other schedules

s.sch001 Application of this Schedule

s.sch001 Application of provisions within sections 2 to 30 of PSPJOA 2022 in relation to an immediate detriment remedy member

s.sch001 Pension contributions of medical practitioners and non-GP providers: immediate detriment remedy members

s.sch001 Pension benefits and lump sum benefits: immediate detriment remedy member

s.sch001 Remediable service statement in respect of an immediate detriment remedy member

s.sch001 Reimbursement of the NHS Business Services Authority

s.sch002 Amendment of the 1995 Regulations

s.sch002 Amendment of the 2008 Regulations

s.sch002 Amendment of the 2015 Transitional Regulations

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

Environmental Protection (Plastic Plates ) (England) Regulations 2023

Does it bind you?

Other Acts binding the same actors

What it requires

General provisions

Remediable service

Elections

Voluntary contributions

Divorce or the dissolution of a civil partnership

Transfers

Taxation

Compensation

Interest and the payment, reduction or waiver of liabilities

Immediate detriment remedy

Revocation of election to convert pensionable service under the legacy scheme

Retirement pensions

Consequential amendments

Schedules