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Contents

Site updated 23 Dec 2008

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  • Legislation
    • Acts
      • Acts of Parliament
      • Bank of England Act 1998
        • Bank of England Act 1998
        • Bank of England Act 1998: Sch 5 Transfer of functions: consequential amendments.
        • Bank of England Act 1998: Sch 5 Part IV Ch II General disclosure of information
        • Miscellaneous
          • Bank of England Act 1998: Amending orders
          • Bank of England Act 1998: Amending instruments 1998
      • Child Support, Pensions and Social Security Act 2000
        • Child Support, Pensions and Social Security Act 2000
        • Child Support, Pensions and Social Security Act 2000: Part II Pensions
          • Child Support, Pensions and Social Security Act 2000: Part II Pensions
          • Child Support, Pensions and Social Security Act 2000: Part II Chapter I State pensions
          • Child Support, Pensions and Social Security Act 2000: 30-35 State second pension
          • Child Support, Pensions and Social Security Act 2000: 36 Report on pensions uprating
          • Child Support, Pensions and Social Security Act 2000: 37-38 Earnings factors
          • Child Support, Pensions and Social Security Act 2000: 39 Preservation of rights in respect of additional pensions
          • Child Support, Pensions and Social Security Act 2000: 40-42 Other provisions
          • Child Support, Pensions and Social Security Act 2000: Part II Chapter II Occupational and personal pension schemes
          • Child Support, Pensions and Social Security Act 2000: 43-46 Selection of trustees and of directors of corporate trustees
          • Child Support, Pensions and Social Security Act 2000: 47-50 Winding-up of schemes
          • Child Support, Pensions and Social Security Act 2000: 51-56 Other provisions
        • Child Support, Pensions and Social Security Act 2000: Part V Miscellaneous and supplemental
          • Child Support, Pensions and Social Security Act 2000: Part V Miscellaneous and supplemental
          • Child Support, Pensions and Social Security Act 2000: 84-87 Supplemental
        • Child Support, Pensions and Social Security Act 2000: Schedules
          • Child Support, Pensions and Social Security Act 2000: Sch 5 Pensions: miscellaneous amendments and alternatives to anti-frankin
          • Child Support, Pensions and Social Security Act 2000: Sch 5 Pt I Miscellaneous amendments
          • Child Support, Pensions and Social Security Act 2000: Sch 5 Pt II Alternative to anti-franking rules
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Repeals and revocations
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Pt II State pensions
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Pt III Occupational and personal pension schemes
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Pt IV War pensions
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Pt VI Investigation powers
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Pt VIII NICS in respect of benefits in kind
          • Child Support, Pensions and Social Security Act 2000: Sch 9 Pt IX Tests for determining parentage and declarations of status
        • Miscellaneous
          • Child Support, Pensions and Social Security Act 2000: Amending orders
          • Child Support, Pensions and Social Security Act 2000: Amending instruments 2000
          • Child Support, Pensions and Social Security Act 2000: Amending instruments 2001
          • Child Support, Pensions and Social Security Act 2000: Amending instruments 2002
          • Child Support, Pensions and Social Security Act 2000: Amending instruments 2003
      • Employment Rights (Dispute Resolution) Act 1998
        • Employment Rights (Dispute Resolution) Act 1998
        • Employment Rights (Dispute Resolution) Act 1998: Part I Employment Tribunals
        • Employment Rights (Dispute Resolution) Act 1998: 1 Renaming of tribunals
        • Miscellaneous
          • Employment Rights (Dispute Resolution) Act 1998: Amending orders
          • ERA 1998: Amending instruments 1998
      • Employment Rights Act 1996
        • Employment Rights Act 1996
        • Employment Rights Act 1996: Part XV General and Supplementary
        • Employment Rights Act 1996: 240-245 Final provisions
        • Employment Rights Act 1996: Sch 3 Repeals and revocations
        • Employment Rights Act 1996: Sch3 Pt I Repeals
      • Finance Act 2004
        • Finance Act 2004
          • Finance Act 2004: Part 4 Pension Schemes etc
            • Finance Act 2004: Part 4 Pension Schemes etc
            • Finance Act 2004: Part 4 Chapter 1
              • Finance Act 2004: Part 4 Chapter 1
              • Finance Act 2004: 149 Introductory
              • Finance Act 2004: 150-152 Main concepts
            • Finance Act 2004: Part 4 Chapter 2
              • Finance Act 2004: Part 4 Chapter 2
              • Finance Act 2004: 153-156 Registration
              • Finance Act 2004: 157-159 De-registration
            • Finance Act 2004: Part 4 Chapter 3
              • Finance Act 2004: Part 4 Chapter 3
              • Finance Act 2004: 160-163 Introductory
              • Finance Act 2004: 164-171 Authorised member payments
              • Finance Act 2004: 172-174 Unauthorised member payments
              • Finance Act 2004: 175-180 Authorised employer payments
              • Finance Act 2004: 181 Unauthorised employer payments
              • Finance Act 2004: 182-185 Borrowing
              • Finance Act 2004: 185A-185I Income and gains from taxable property
            • Finance Act 2004: Part 4 Chapter 4
              • Finance Act 2004: Part 4 Chapter 4
              • Finance Act 2004: 186-187 Scheme investments
              • Finance Act 2004: 188-195: Members' contributions
              • Finance Act 2004: 196-201 Employers' contributions
              • Finance Act 2004: 202 Inland Revenue contributions
              • Finance Act 2004: 203 Inheritance tax exemptions
            • Finance Act 2004: Part 4 Chapter 5
              • Finance Act 2004: Part 4 Chapter 5
              • Finance Act 2004: 204-207 Charges on authorised payments
              • Finance Act 2004: 208-213 Unauthorised payments charge
              • Finance Act 2004: 227-238 Annual allowance charge
              • Finance Act 2004: 239-241 Scheme sanction charge
              • Finance Act 2004: 242 De-registration charge
            • Finance Act 2004: Part 4 Chapter 6
              • Finance Act 2004: Part 4 Chapter 6
              • Finance Act 2004: 243-244 Non-UK schemes
              • Finance Act 2004: 245-249 Employer-financed retirement benefit schemes
            • Finance Act 2004: Part 4 Chapter 7
              • Finance Act 2004: Part 4 Chapter 7
              • Finance Act 2004: 250-253 Information
              • Finance Act 2004: 254-255 Accounting and assessment
              • Finance Act 2004: 255A-255B Payment
              • Finance Act 2004: 256 Registration regulations
              • Finance Act 2004: 257-266 Penalties
              • Finance Act 2004: 266A-266B Relief from liability in respect of returned unauthorised member payments
              • Finance Act 2004: 267-269 Discharge of tax liability: good faith
              • Finance Act 2004: 270-274 Scheme administrator
            • Finance Act 2004: Part 4 Chapter 8
              • Finance Act 2004: Part 4 Chapter 8
              • Finance Act 2004: 274A-280 Interpretation
              • Finance Act 2004: 281-284 Other supplementary provisions
          • Finance Act 2004: Schedules
            • Finance Act 2004: Sch 28 Registered pension schemes: authorised pensions-supplementary
              • Finance Act 2004: Sch 28 Registered pension schemes: authorised pensions-supplementary
              • Finance Act 2004: Sch28 Pt 1 Pension rules
              • Finance Act 2004: Sch28 Pt 2 Pension death benefit rules
            • Finance Act 2004: Sch 29 Registered pension schemes: authorised lump sums-supplementary
              • Finance Act 2004: Sch 29 Registered pension schemes: authorised lump sums-supplementary
              • Finance Act 2004: Sch29 Pt 1 Lump sum rule
              • Finance Act 2004: Sch29 Pt 2 Lump sum death benefit rule
            • Finance Act 2004: Sch 29A Taxable property held by investment-regulated pension schemes
              • Finance Act 2004: Sch 29A Taxable property held by investment-regulated pension schemes
              • Finance Act 2004: Sch29A Pt 1 Investment-regulated pension schemes
              • Finance Act 2004: Sch29A Pt 2 Taxable property
              • Finance Act 2004: Sch29A Pt 3 Acquisition and holding of taxable property
              • Finance Act 2004: Sch29A Pt 4 Amount and timing of unauthorised payment
            • Finance Act 2004: Sch 30 Registered pension schemes: employer loans
              • Finance Act 2004: Sch 30 Registered pension schemes: employer loans
            • Finance Act 2004: Sch 31 Taxation of benefits under registered pension schemes
              • Finance Act 2004: Sch 31 Taxation of benefits under registered pension schemes
            • Finance Act 2004: Sch 32 Registered pension schemes: benefit crystallisation events-supplementary
              • Finance Act 2004: Sch 32 Registered pension schemes: benefit crystallisation events supplementary
            • Finance Act 2004: Sch 33 Overseas pension schemes: migrant member relief
              • Finance Act 2004: Sch 33 Overseas pension schemes: migrant member relief
            • Finance Act 2004: Sch 34 Non-UK schemes: application of certain charges
              • Finance Act 2004: Sch 34 Non-UK schemes: application of certain charges
            • Finance Act 2004: Sch 35 Pension schemes etc: minor and consequential amendments
              • Finance Act 2004: Sch 35 Pension schemes etc: minor and consequential amendments
            • Finance Act 2004: Sch 36 Pension schemes etc: transitional provisions and savings
              • Finance Act 2004: Sch 36 Pension schemes etc: transitional provisions and savings
              • Finance Act 2004: Sch36 Pt 1 Pre-commencement pension schemes
              • Finance Act 2004: Sch36 Pt 4 Other provisions
          • Miscellaneous
            • Finance Act 2004: Amending orders
            • Finance Act 2004: Amending instruments 2004
            • Finance Act 2004: Amending instruments 2005
      • Finance Act 2005
        • Finance Act 2005
        • Finance Act 2005: Part 5 Pensions etc
          • Finance Act 2005: 101-102 Pensions etc
        • Finance Act 2005: Schedules
          • Finance Act 2005: Sch 10 Pension schemes etc.
          • Finance Act 2005: Sch 11 Repeals
          • Finance Act 2005: Sch 11 Pt 4 Pensions etc
      • Finance Act 2006
        • Finance Act 2006
        • Finance Act 2006: Part 7 Pensions
          • Finance Act 2006: 158-161 Pensions
        • Finance Act 2006: Schedules
          • Finance Act 2006: Sch 21 Taxable property held by investment-regulated pension schemes
          • Finance Act 2006: Sch 22 Pensions schemes: inheritance tax
          • Finance Act 2006: Sch 23 Pensions schemes etc: miscellaneous
      • Income Tax (Earning and Pensions) Act 2003
        • Income Tax (Earnings and Pensions) Act 2003
        • Income Tax (Earnings and Pensions) Act 2003: Part 4 Employment income: exemptions
          • Income Tax (Earnings and Pensions) Act 2003: Part 4 Employment income: exemptions
          • Income Tax (Earnings and Pensions) Act 2003: Part 4 Chapter 9
            • Income Tax (Earnings and Pensions) Act 2003: 307-308 Exemptions: Pension provision
        • Income Tax (Earnings and Pensions) Act 2003: Part 6 Employment income: income which is not earnings or share-related
          • Income Tax (Earnings and Pensions) Act 2003: Part 6 Employment income: income which is not earnings or share-related
          • Income Tax (Earnings and Pensions) Act 2003: Part 6 Chapter 1
            • Income Tax (Earnings and Pensions) Act 2003: 386-392 Payments to non-approved schemes
          • Income Tax (Earnings and Pensions) Act 2003: Part 6 Chapter 2
            • Income Tax (Earnings and Pensions) Act 2003: Part 6 Chapter 2
            • Income Tax (Earnings and Pensions) Act 2003: 393-397 Benefits treated as employment income
            • Income Tax (Earnings and Pensions) Act 2003: 398-399 Valuation of benefits etc.
            • Income Tax (Earnings and Pensions) Act 2003: 399A-400 Interpretation
          • Income Tax (Earnings and Pensions) Act 2003: Part 6 Chapter 3
            • Income Tax (Earnings and Pensions) Act 2003: Part 6 Chapter 3
            • Income Tax (Earnings and Pensions) Act 2003: 401-402 Preliminary
            • Income Tax (Earnings and Pensions) Act 2003: 403-404 Payments and benefits treated as employment income
            • Income Tax (Earnings and Pensions) Act 2003: 405-414 Exceptions and reductions
            • Income Tax (Earnings and Pensions) Act 2003: 415-416 General and supplementary provisions
        • Income Tax (Earnings and Pensions) Act 2003: Part 9 Pension income
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Pension income
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 1
            • Income Tax (Earnings and Pensions) Act 2003: 565 Introduction
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 2
            • Income Tax (Earnings and Pensions) Act 2003: 566-568 Tax on pension income
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 3
            • Income Tax (Earnings and Pensions) Act 2003: 569-572 United Kingdom pensions: general rules
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 4
            • Income Tax (Earnings and Pensions) Act 2003: 573-576 Foreign pensions: general rules
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 5
            • Income Tax (Earnings and Pensions) Act 2003: 577-579 United Kingdom social security pensions
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 5A
            • Income Tax (Earnings and Pensions) Act 2003: 579A-579D Pensions under registered pension schemes
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 6
            • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 6
            • Income Tax (Earnings and Pensions) Act 2003: 580-582 Pensions and annuities
            • Income Tax (Earnings and Pensions) Act 2003: 583-585 Unauthorised payments
            • Income Tax (Earnings and Pensions) Act 2003: 586-589 Interpretation etc.
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 7
            • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 7
            • Income Tax (Earnings and Pensions) Act 2003: 590-592 Annuities
            • Income Tax (Earnings and Pensions) Act 2003: 593 Unauthorised payments
            • Income Tax (Earnings and Pensions) Act 2003: 594 Interpretation
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 8
            • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 8
            • Income Tax (Earnings and Pensions) Act 2003: 595-597 Annuities
            • Income Tax (Earnings and Pensions) Act 2003: 598-600 Income withdrawals
            • Income Tax (Earnings and Pensions) Act 2003: 601-603 Unauthorised personal pension payments
            • Income Tax (Earnings and Pensions) Act 2003: 604 Interpretation
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 9
            • Income Tax (Earnings and Pensions) Act 2003: 605-608 Retirement annuity contracts
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 10
            • Income Tax (Earnings and Pensions) Act 2003: 609-614 Other employment-related annuities
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 11
            • Income Tax (Earnings and Pensions) Act 2003: 615-618 Certain overseas government pensions paid in the UK
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 12
            • Income Tax (Earnings and Pensions) Act 2003: 619-622 House of Commons members’ fund
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 13
            • Income Tax (Earnings and Pensions) Act 2003: 623-628 Return of surplus employee additional voluntary contributions
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 14
            • Income Tax (Earnings and Pensions) Act 2003: 629-632 Pre-1973 pensions paid under the Overseas Pensions Act 1973
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 15
            • Income Tax (Earnings and Pensions) Act 2003: 633-636 Voluntary annual payments
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 15A
            • Income Tax (Earnings and Pensions) Act 2003: 636A-636C Lump sums under registered pension schemes
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 16
            • Income Tax (Earnings and Pensions) Act 2003: 637 Exemption for certain lump sums
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 17
            • Income Tax (Earnings and Pensions) Act 2003: 638-646 Exemptions: any taxpayer
          • Income Tax (Earnings and Pensions) Act 2003: Part 9 Chapter 18
            • Income Tax (Earnings and Pensions) Act 2003: 647-654 Exemptions: Non-UK resident taxpayers
        • Income Tax (Earnings and Pensions) Act 2003: Part 13 Supplementary provisions
          • Income Tax (Earnings and Pensions) Act 2003: Part 13 Supplementary provisions
          • Income Tax (Earnings and Pensions) Act 2003: 722-725 Amendments, repeals, citation, etc.
        • Income Tax (Earnings and Pensions) Act 2003: Schedules
          • Income Tax (Earnings and Pensions) Act 2003: Sch 1 Abbreviations and defined expressions
          • Income Tax (Earnings and Pensions) Act 2003: Sch 1 Pt 1 Abbreviations of Acts and Instruments
          • Income Tax (Earnings and Pensions) Act 2003: Sch 1 Pt 2 Index of expressions defined in this Act or ICTA
          • Income Tax (Earnings and Pensions) Act 2003: Sch 6 Consequential Amendments
          • Income Tax (Earnings and Pensions) Act 2003: Sch 6 Pt 2 Other enactments
          • Income Tax (Earnings and Pensions) Act 2003: Sch 8 Repeals and revocations
          • Income Tax (Earnings and Pensions) Act 2003: Sch 8 Pt 1 Acts of Parliament
          • Income Tax (Earnings and Pensions) Act 2003: Sch 8 Pt 2 Subordinate legislation
      • Pension Schemes Act 1993
        • Pension Schemes Act 1993
        • Pension Schemes Act 1993: Part I Preliminary
          • Pension Schemes Act 1993: 1 Preliminary
        • Pension Schemes Act 1993: Part II Administration
          • Pension Schemes Act 1993: Part II Administration
          • Pension Schemes Act 1993: 2-5 The Occupational Pensions Board
          • Pension Schemes Act 1993: 6 Registration of schemes
        • Pension Schemes Act 1993: Part III Certification of Pension Schemes and Effects on Members' State Scheme Rights and Duties
          • Pension Schemes Act 1993: Part III Certification of Pension Schemes and Effects on Members' State Scheme Rights and Duties
          • Pension Schemes Act 1993: Part III Chapter I Certification
            • Pension Schemes Act 1993: Part III Chapter I Certification
            • Pension Schemes Act 1993: 7-8 Preliminary
            • Pension Schemes Act 1993: 9-12 General requirements for certification
            • Pension Schemes Act 1993: 12A Requirements for certification of occupational pension schemes applying from the principal appointed day of the P
            • Pension Schemes Act 1993: 13-24 Requirements for certification of occupational pension schemes providing guaranteed minimum pensions
            • Pension Schemes Act 1993: 25 Discretionary requirements
            • Pension Schemes Act 1993: 26-33 Requirements for certification of occupational and personal money purchase schemes
            • Pension Schemes Act 1993: 34-36 Cancellation, variation, surrender and refusal of certificates
            • Pension Schemes Act 1993: 37-38 Alteration of scheme rules after certification
            • Pension Schemes Act 1993: 39 General regulations as to administration of Part III
          • Pension Schemes Act 1993: Part III Chapter II Reduction in state scheme contributions and Social Security benefits for members of certified schemes
            • Pension Schemes Act 1993: Part III Chapter II Reduction in state scheme contributions and Social Security benefits for members
            • Pension Schemes Act 1993: 40 Preliminary
            • Pension Schemes Act 1993: 41-42 Reduced rates of contributions for members of salary related contracted-out schemes
            • Pension Schemes Act 1993: 42A-42B Reduced rates of contributions for members of salary related contracted-out schemes
            • Pension Schemes Act 1993: 43-45 Minimum contributions: members of appropriate personal pension schemes
            • Pension Schemes Act 1993: 46-48 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits
            • Pension Schemes Act 1993: 48A Effect of reduced contributions and rebates on social security benefits
            • Pension Schemes Act 1993: 49 Married women and widows
          • Pension Schemes Act 1993: Part III Chapter III Termination of contracted-out or appropriate scheme status: state scheme premiums
            • Pension Schemes Act 1993: Part III Chapter III Termination of contracted-out or appropriate scheme status: state scheme premium
            • Pension Schemes Act 1993: 50-51 Approval of arrangements for schemes ceasing to be certified
            • Pension Schemes Act 1993: 52-54 Supervision of formerly certified schemes
            • Pension Schemes Act 1993: 55-68 State scheme premiums
        • Pension Schemes Act 1993: Part IIIA Safeguarded rights
          • Pension Schemes Act 1993: 68A-68D Safeguarded rights
        • Pension Schemes Act 1993: Part IV Protection for early leavers
          • Pension Schemes Act 1993: Part IV Protection for early leavers
          • Pension Schemes Act 1993: Part IV Chapter I Preservation of benefit under occupational schemes
            • Pension Schemes Act 1993: 69-82 Preservation of benefit under occupational schemes
          • Pension Schemes Act 1993: Part IV Chapter II Revaluation of accrued benefits (excluding guaranteed minimum pensions)
            • Pension Schemes Act 1993: 83-86 Revaluation of accrued benefits (excluding guaranteed minimum pensions)
          • Pension Schemes Act 1993: Part IV Chapter III Protection of increases in guaranteed minimum pensions ("anti-franking")
          • Pension Schemes Act 1993: Part IV Chapter IV Transfer values
            • Pension Schemes Act 1993: 93-101 Transfer values
          • Pension Schemes Act 1993: Part IV Chapter V Early leavers: cash transfer sums and contribution refunds
            • Pension Schemes Act 1993: 101AA-101AI Early leavers: cash transfer sums and contribution refunds
        • Pension Schemes Act 1993: Part IVA Requirements relating to pension credit benefit
          • Pension Schemes Act 1993: Part IVA Requirements relating to pension credit benefit
          • Pension Schemes Act 1993: Part IVA Chapter I Pension credit benefit under occupational schemes
            • Pension Schemes Act 1993: 101A-101E Pension credit benefit under occupational schemes
          • Pension Schemes Act 1993: Part IVA Chapter II Transfer values
            • Pension Schemes Act 1993: 101F-101Q Transfer values
        • Pension Schemes Act 1993: Part V Annual Increases of Pensions in Payment
          • Pension Schemes Act 1993: Part V Annual Increases of Pensions in Payment
          • Pension Schemes Act 1993: Part V Chapter I Pensions under Final Salary Schemes etc.
            • Pension Schemes Act 1993: 102-108 Pensions under Final Salary Schemes etc.
          • Pension Schemes Act 1993: Part V Chapter II Guaranteed minimum pensions
            • Pension Schemes Act 1993: 109-110 Guaranteed minimum pensions
        • Pension Schemes Act 1993: Part VI Further Requirements for Protection of Scheme Members
          • Pension Schemes Act 1993: 111-118 Further Requirements for Protection of Scheme Members
        • Pension Schemes Act 1993: Part VII Insolvency of employers
          • Pension Schemes Act 1993: Part VII Insolvency of employers
          • Pension Schemes Act 1993: Part VII Chapter I Independent trustees
            • Pension Schemes Act 1993: 119-122 Independent trustees
          • Pension Schemes Act 1993: Part VII Chapter II Payment by Secretary of State of unpaid scheme contributions
            • Pension Schemes Act 1993: 123-127 Payment by Secretary of State of unpaid scheme contributions
          • Pension Schemes Act 1993: Part VII Chapter III Priority in bankruptcy
            • Pension Schemes Act 1993: 128 Priority in bankruptcy
        • Pension Schemes Act 1993: Part VIII Relationship between requirements and scheme rules
          • Pension Schemes Act 1993: 129-135 Relationship between requirements and scheme rules
        • Pension Schemes Act 1993: Part IX Modification and winding up of schemes
          • Pension Schemes Act 1993: Part IX Modification and winding up of schemes
          • Pension Schemes Act 1993: 136-141 Modification
          • Pension Schemes Act 1993: 142-144 Winding up
        • Pension Schemes Act 1993: Part X Investigations: the Pensions Ombudsman
          • Pension Schemes Act 1993: 145-152 Investigations: the Pensions Ombudsman
        • Pension Schemes Act 1993: Part XI General and miscellaneous provisions
          • Pension Schemes Act 1993: Part XI General and miscellaneous provisions
          • Pension Schemes Act 1993: 153-154 Modification powers
          • Pension Schemes Act 1993: 155-158A Information about schemes
          • Pension Schemes Act 1993: 159-163 Avoidance of certain transactions and provisions
          • Pension Schemes Act 1993: 164-165 Special classes of earner
          • Pension Schemes Act 1993: 166 Reciprocity with other countries
          • Pension Schemes Act 1993: 167 Application of provisions relating to social security administration
          • Pension Schemes Act 1993: 168-169 General provisions as to offences
          • Pension Schemes Act 1993: 170-173 General provisions as to determinations and appeals
          • Pension Schemes Act 1993: 174-177 Financial provisions
        • Pension Schemes Act 1993: Part XII Supplementary Provisions
          • Pension Schemes Act 1993: Part XII Supplementary Provisions
          • Pension Schemes Act 1993: 178-181 Interpretation
          • Pension Schemes Act 1993: 182-187 Subordinate legislation etc.
          • Pension Schemes Act 1993: 188-193 Supplemental provisions
        • Pension Schemes Act 1993: Schedules
          • Pension Schemes Act 1993: Sch 1 The Occupational Pensions Board.
            • Pension Schemes Act 1993: Sch1 The Occupational Pensions Board
          • Pension Schemes Act 1993: Sch 2 Certification regulations.
            • Pension Schemes Act 1993: Sch 2 Certification regulations.
            • Pension Schemes Act 1993: Sch2 Pt I Occupational pension schemes
            • Pension Schemes Act 1993: Sch2 Pt II Personal Pension Schemes
          • Pension Schemes Act 1993: Sch 3 Methods of revaluing accrued pension benefits.
            • Pension Schemes Act 1993: Sch3 Methods of revaluing accrued pension benefits
          • Pension Schemes Act 1993: Sch 4 Priority in Bankruptcy etc.
            • Pension Schemes Act 1993: Sch4 Priority in Bankruptcy etc
          • Pension Schemes Act 1993: Sch 5 Repeals.
            • Pension Schemes Act 1993: Sch 5 Repeals.
            • Pension Schemes Act 1993: Sch5 Pt I General
            • Pension Schemes Act 1993: Sch5 Pt II Provisions relating to equal access
            • Pension Schemes Act 1993: Sch5 Pt III Provisions repealed as respects Great Britain only
            • Pension Schemes Act 1993: Sch5 Pt IV Subordinate legislation revoked
          • Pension Schemes Act 1993: Sch 6 Transitional Provisions and Savings.
            • Pension Schemes Act 1993: Sch 6 Transitional Provisions and Savings.
            • Pension Schemes Act 1993: Sch6 Pt I General Provisions
            • Pension Schemes Act 1993: Sch6 Pt II Specific Provisions
          • Pension Schemes Act 1993: Sch 7 Re-enactment or amendment of certain provisions not in force.
            • Pension Schemes Act 1993: Sch7 Re-enactment or amendment of certain provisions not in force
          • Pension Schemes Act 1993: Sch 8 Consequential Amendments.
            • Pension Schemes Act 1993: Sch8 Consequential Amendments
          • Pension Schemes Act 1993: Sch 9 Transitory Modifications.
            • Pension Schemes Act 1993: Sch9 Transitory Modifications
        • Miscellaneous
          • Pension Schemes Act 1993: Amending orders
          • Pension Schemes Act 1993: Amending Instruments 1994
      • Pensions Act 1995
        • Pensions Act 1995
        • Pensions Act 1995: Part I Occupational pensions
          • Pensions Act 1995: Part I Occupational pensions
          • Pensions Act 1995: 1-2 Occupational Pensions Regulatory Authority
          • Pensions Act 1995: 3-15 Supervision by the Authority
          • Pensions Act 1995: 16-21 Member-nominated trustees and directors
          • Pensions Act 1995: 22-26C Independent trustees
          • Pensions Act 1995: 27-31 Trustees: general
          • Pensions Act 1995: 32-39 Functions of trustees
          • Pensions Act 1995: 40-41 Functions of trustees or managers
          • Pensions Act 1995: 42-46 Employee trustees
          • Pensions Act 1995: 47-48 Advisers
          • Pensions Act 1995: 49-49A Receipts, payments and records
          • Pensions Act 1995: 50 Resolution of disputes
          • Pensions Act 1995: 51-55 Indexation
          • Pensions Act 1995: 56-61 Minimum funding requirement
          • Pensions Act 1995: 62-66 Equal treatment
          • Pensions Act 1995: 66A Treatment of overseas residents etc.
          • Pensions Act 1995: 67-72 Modification of schemes
          • Pensions Act 1995: 72A-72C Supervision of winding up
          • Pensions Act 1995: 78-80 The Pensions Compensation Board
          • Pensions Act 1995: 81-86 The compensation provisions
          • Pensions Act 1995: 87-90 Money purchase schemes
          • Pensions Act 1995: 91-95 Assignment, forfeiture, bankruptcy etc.
          • Pensions Act 1995: 96-97 Questioning the decisions of the Authority
          • Pensions Act 1995: 98-103 Gathering information: the Authority
          • Pensions Act 1995: 104-109 Disclosure of information: the Authority
          • Pensions Act 1995: 110-114 Gathering information: the Compensation Board
          • Pensions Act 1995: 115-125 General
        • Pensions Act 1995: Part II State Pensions
          • Pensions Act 1995: 126-134 State Pensions
        • Pensions Act 1995: Part III Certification of pension schemes and effects on members' state scheme rights and duties
          • Pensions Act 1995: Part III Certification of pension schemes and effects on members' state scheme rights and duties
          • Pensions Act 1995: 135 Introductory
          • Pensions Act 1995: 136 New certification requirements applying as from the principal appointed day
          • Pensions Act 1995: 137-140 Reduction in State scheme contributions, payment of rebates and reduction in State scheme benefits
          • Pensions Act 1995: 141 Premiums and return to State scheme
          • Pensions Act 1995: 142-146 Protected rights
          • Pensions Act 1995: 147-150 Miscellaneous
          • Pensions Act 1995: 151 Minor and consequential amendments
        • Pensions Act 1995: Part IV Misellaneous and General
          • Pensions Act 1995: Part IV Miscellaneous and General
          • Pensions Act 1995: 152-154 Transfer values
          • Pensions Act 1995: 155 Penalties
          • Pensions Act 1995: 156-160 Pensions Ombudsman
          • Pensions Act 1995: 161 Modification and winding up of schemes
          • Pensions Act 1995: 162-164 Personal pensions
          • Pensions Act 1995: 165 Levy
          • Pensions Act 1995: 166-167 Pensions on divorce, etc.
          • Pensions Act 1995: 168-169 War Pensions
          • Pensions Act 1995: 170-172 Official and public service pensions
          • Pensions Act 1995: 173 General minor and consequential amendments
          • Pensions Act 1995: 174-175 Subordinate legislation etc.
          • Pensions Act 1995: 176-181 General
        • Pensions Act 1995: Schedules
          • Pensions Act 1995: Sch 1 Occupational Pensions Regulatory Authority
            • Pensions Act 1995: Sch1 Occupational Pensions Regulatory Authority
          • Pensions Act 1995: Sch 2 Pensions Compensation Board
            • Pensions Act 1995: Sch2 Pensions Compensation Board
          • Pensions Act 1995: Sch 3 Amendments consequential on Part I
            • Pensions Act 1995: Sch3 Amendments consequential on Part I
          • Pensions Act 1995: Sch 4 Equalisation
            • Pensions Act 1995: Sch 4 Equalisation
            • Pensions Act 1995: Sch4 Pt I Pensionable ages for men and women
            • Pensions Act 1995: Sch4 Pt II Entitlement to certain pension and other benefits
            • Pensions Act 1995: Sch4 Pt III Consequential amendments
          • Pensions Act 1995: Sch 5 Amendments relating to Part III
            • Pensions Act 1995: Sch5 Amendments relating to Part III
          • Pensions Act 1995: Sch 6 General minor and consequential amendments
            • Pensions Act 1995: Sch6 General minor and consequential amendments
          • Pensions Act 1995: Sch 7 Repeals
            • Pensions Act 1995: Sch 7 Repeals
            • Pensions Act 1995: Sch7 Pt I Occupational pensions
            • Pensions Act 1995: Sch7 Pt II State pensions
            • Pensions Act 1995: Sch7 Pt III Certification of pension schemes etc.
            • Pensions Act 1995: Sch7 Pt IV Miscellaneous and General
        • Miscellaneous
          • Pensions Act 1995: Amending orders
          • Pensions Act 1995: Amending instruments 1995
          • Pensions Act 1995: Amending instruments 1996
          • Pensions Act 1995: Amending instruments 1997
      • Pensions Act 2004
        • Pensions Act 2004
        • Pensions Act 2004: Part 1 The Pensions Regulator
          • Pensions Act 2004: Part 1 The Pensions Regulator
          • Pensions Act 2004: 1-3 Establishment
          • Pensions Act 2004: 4-7 General provisions about functions
          • Pensions Act 2004: 8 Non-executive functions
          • Pensions Act 2004: 9-10 The Determinations Panel
          • Pensions Act 2004: 11 Annual report
          • Pensions Act 2004: 12 Provision of information, education and assistance
          • Pensions Act 2004: 13-21 New powers in respect of occupational and personal pension schemes
          • Pensions Act 2004: 22-32 Powers in relation to winding up of occupational pension schemes
          • Pensions Act 2004: 33-37 Trustees of occupational pension schemes
          • Pensions Act 2004: 38-42 Contribution notices where avoidance of employer debt
          • Pensions Act 2004: 43-51 Financial support directions
          • Pensions Act 2004: 52-56 Transactions at an undervalue
          • Pensions Act 2004: 57 Sections 38 to 56: partnerships and limited liability partnerships
          • Pensions Act 2004: 58 Applications under the Insolvency Act 1986
          • Pensions Act 2004: 59-65 Register of schemes
          • Pensions Act 2004: 66-67 Register of prohibited trustees
          • Pensions Act 2004: 68-69 Collecting information relevant to the Board of the Pension Protection Fund
          • Pensions Act 2004: 70 Reporting breaches of the law
          • Pensions Act 2004: 71 Reports by skilled persons
          • Pensions Act 2004: 72-79 Gathering information
          • Pensions Act 2004: 80 Provision of false or misleading information
          • Pensions Act 2004: 81 Use of information
          • Pensions Act 2004: 82-88 Disclosure of information
          • Pensions Act 2004: 89 Reports
          • Pensions Act 2004: 90-92 Codes of practice
          • Pensions Act 2004: 93-101 Exercise of regulatory functions
          • Pensions Act 2004: 102-106 The Pensions Regulator Tribunal
        • Pensions Act 2004: Part 2 The Board of the Pension Protection Fund
          • Pensions Act 2004: Part 2 The Board of the Pension Protection Fund
          • Pensions Act 2004: Part 2 Chapter 1
            • Pensions Act 2004: Part 2 Chapter 1
            • Pensions Act 2004: 107-109 Establishment
            • Pensions Act 2004: 110-111 General provision about functions
            • Pensions Act 2004: 112 Non-executive functions
            • Pensions Act 2004: 113-118 Financial matters
            • Pensions Act 2004: 119 Annual reports
          • Pensions Act 2004: Part 2 Chapter 2
            • Pensions Act 2004: Part 2 Chapter 2
            • Pensions Act 2004: 120-121 Insolvency events
            • Pensions Act 2004: 122-123 Status of scheme
            • Pensions Act 2004: 124-125 Board's duties
          • Pensions Act 2004: Part 2 Chapter 3
            • Pensions Act 2004: Part 2 Chapter 3
            • Pensions Act 2004: 126 Eligible schemes
            • Pensions Act 2004: 127-131 Circumstances in which Board assumes responsibility for eligible schemes
            • Pensions Act 2004: 132-139 Restrictions on schemes during the assessment period
            • Pensions Act 2004: 140-142 Ill health pensions
            • Pensions Act 2004: 143-145 Valuation of assets and liabilities
            • Pensions Act 2004: 146-148 Refusal to assume responsibility
            • Pensions Act 2004: 149-150 Cessation of involvement with a scheme
            • Pensions Act 2004: 151-152 Reconsideration
            • Pensions Act 2004: 153 Closed schemes
            • Pensions Act 2004: 154 Winding up
            • Pensions Act 2004: 155-156 Provisions applying to closed schemes
            • Pensions Act 2004: 157-159 Reconsideration of closed schemes
            • Pensions Act 2004: 160-168 Assumption of responsibility for a scheme
            • Pensions Act 2004: 169-170 Discharge of Board's liabilities
            • Pensions Act 2004: 171 Equal treatment
            • Pensions Act 2004: 172 Relationship with fraud compensation regime
            • Pensions Act 2004: 173 The fund
            • Pensions Act 2004: 174-181 The levies
          • Pensions Act 2004: Part 2 Chapter 4
            • Pensions Act 2004: Part 2 Chapter 4
            • Pensions Act 2004: 182-187 Entitlement to fraud compensation
            • Pensions Act 2004: 188 The fund
            • Pensions Act 2004: 189 The levy
          • Pensions Act 2004: Part 2 Chapter 5
            • Pensions Act 2004: Part 2 Chapter 5
            • Pensions Act 2004: 195 Provision of false or misleading information
            • Pensions Act 2004: 196 Use of information
            • Pensions Act 2004: 197-202 Disclosure of information
            • Pensions Act 2004: 203 Provision of information to members of schemes etc
            • Pensions Act 2004: 204 Interpretation
            • Pensions Act 2004: 205 Reports
          • Pensions Act 2004: Part 2 Chapter 6
            • Pensions Act 2004: Part 2 Chapter 6
            • Pensions Act 2004: 206-208 Review etc by the Board
            • Pensions Act 2004: 209-212 The Pension Protection Fund Ombudsman
            • Pensions Act 2004: 213-218 References to the Pension Protection Fund Ombudsman
          • Pensions Act 2004: Part 2 Chapter 7
            • Pensions Act 2004: Part 2 Chapter 7
            • Pensions Act 2004: 219 Backdating the winding up of eligible schemes
            • Pensions Act 2004: 220 Pension sharing
        • Pensions Act 2004: Part 3 Scheme Funding
          • Pensions Act 2004: Part 3 Scheme funding
          • Pensions Act 2004: 221 Introductory
          • Pensions Act 2004: 222-231 Scheme funding
          • Pensions Act 2004: 232-233 Supplementary provisions
        • Pensions Act 2004: Part 4 Financial planning for retirement
          • Pensions Act 2004: Part 4 Planning for retirement
          • Pensions Act 2004: 234-237 Retirement planning
          • Pensions Act 2004: 238 Employee information and advice
        • Pensions Act 2004: Part 5 Occupational and personal pension schemes: miscellaneous provisions
          • Pensions Act 2004: Part 5 Occupational and personal pension schemes: miscellaneous provisions
          • Pensions Act 2004: 239-240 Categories of pension scheme
          • Pensions Act 2004: 241-243 Requirements for member-nominated trustees and directors
          • Pensions Act 2004: 244-249 Obligations of trustees of occupational pension schemes
          • Pensions Act 2004: 250-251 Payment of surplus to employer
          • Pensions Act 2004: 252-254 Restrictions on payment into occupational pension schemes
          • Pensions Act 2004: 255 Activities of occupational pension schemes
          • Pensions Act 2004: 256 No indemnification for fines or civil penalties
          • Pensions Act 2004: 257-258 Pension protection on transfer of employment
          • Pensions Act 2004: 259-261 Consultation by employers
          • Pensions Act 2004: 262 Modification of pension rights
          • Pensions Act 2004: 263 Short service benefit
          • Pensions Act 2004: 264 Early leavers
          • Pensions Act 2004: 265-266 Safeguarding pension rights
          • Pensions Act 2004: 267 Voluntary contributions
          • Pensions Act 2004: 268-269 Payments by employers
          • Pensions Act 2004: 270 Winding up
          • Pensions Act 2004: 271-272 Deficiency in assets of certain occupational pension schemes
          • Pensions Act 2004: 273 Pension disputes
          • Pensions Act 2004: 274-276 The Pensions Ombudsman
          • Pensions Act 2004: 277 Pension compensation
          • Pensions Act 2004: 278-280 Annual increases in rate of pensions
          • Pensions Act 2004: 281 Revaluation
          • Pensions Act 2004: 282-284 Contracting out
          • Pensions Act 2004: 285 Stakeholder pensions
        • Pensions Act 2004: Part 6 Financial assistance scheme for members of certain pension schemes
          • Pensions Act 2004: 286 Financial assistance scheme for members of certain pension schemes
        • Pensions Act 2004: Part 7 Cross-border activities within European Union
          • Pensions Act 2004: Part 7 Cross-border activities within European Union
          • Pensions Act 2004: 287-292 UK occupational pension scheme receiving contributions from European employer
          • Pensions Act 2004: 293 European occupational pension scheme receiving contributions from UK employer
          • Pensions Act 2004: 294 Assistance for other European regulators
          • Pensions Act 2004: 295 Interpretation
        • Pensions Act 2004: Part 8 State pensions
          • Pensions Act 2004: Part 8 State pensions
          • Pensions Act 2004: 296 Entitlement to more than one pension
          • Pensions Act 2004: 297 Deferral of state pension
          • Pensions Act 2004: 298-299 Miscellaneous
        • Pensions Act 2004: Part 9 Miscellaneous and supplementary
          • Pensions Act 2004: Part 9 Miscellaneous and supplementary
          • Pensions Act 2004: 300-302 Dissolution of existing bodies
          • Pensions Act 2004: 303-305 Service of notifications etc and electronic working
          • Pensions Act 2004: 306-313 General
          • Pensions Act 2004: 314-317 Regulations and orders
          • Pensions Act 2004: 318 Interpretation
          • Pensions Act 2004: 319-325 Miscellaneous and supplementary
        • Pensions Act 2004: Schedules
          • Pensions Act 2004: Sch 1 The Pensions Regulator
            • Pensions Act 2004: Sch 1 The Pensions Regulator
            • Pensions Act 2004: Sch1 Pt 1 Members of the Regulator
            • Pensions Act 2004: Sch1 Pt 2 Staff of the Regulator
            • Pensions Act 2004: Sch1 Pt 3 Members of the Determinations Panel
            • Pensions Act 2004: Sch1 Pt 4 Proceedings and delegation etc
            • Pensions Act 2004: Sch1 Pt 5 Funding and accounts
            • Pensions Act 2004: Sch1 Pt 6 Status and liability etc
          • Pensions Act 2004: Sch 2 The reserved regulatory functions
            • Pensions Act 2004: Sch 2 The Reserved Regulatory Functions
            • Pensions Act 2004: Sch2 Pt 1 Functions under the Pension Schemes Act 1993 (c. 48)
            • Pensions Act 2004: Sch2 Pt 2 Functions under the Pensions Act 1995 (c. 26)
            • Pensions Act 2004: Sch2 Pt 3 Functions under the Welfare Reform and Pensions Act 1999 (c. 30)
            • Pensions Act 2004: Sch2 Pt 4 Functions under this Act
            • Pensions Act 2004: Sch2 Pt 5 Other functions
          • Pensions Act 2004: Sch 3 Restricted information held by the Regulator: certain permitted disclosures to facilitate exercise ...
            • Pensions Act 2004: Sch 3 Restricted information held by the Regulator: certain permitted disclosures to facilitate exercise of
          • Pensions Act 2004: Sch 4 The Pensions Regulator Tribunal
            • Pensions Act 2004: Sch 4 The Pensions Regulator Tribunal
            • Pensions Act 2004: Sch4 Pt 1 The Tribunal
            • Pensions Act 2004: Sch4 Pt 2 Constitution of the Tribunal
            • Pensions Act 2004: Sch4 Pt 3 Tribunal Procedure
            • Pensions Act 2004: Sch4 Pt 4 Status etc
          • Pensions Act 2004: Sch 5 The Board of the Pension Protection Fund
            • Pensions Act 2004: Sch 5 The Board of the Pension Protection Fund
            • Pensions Act 2004: Sch5 Pt 1 Members of the Board
            • Pensions Act 2004: Sch5 Pt 2 Staff of the Board
            • Pensions Act 2004: Sch5 Pt 3 Proceedings and delegation etc
            • Pensions Act 2004: Sch5 Pt 4 Accounts
            • Pensions Act 2004: Sch5 Pt 5 Status and liability etc
          • Pensions Act 2004: Sch 6 Transfer of property, rights and liabilities to the Board
            • Pensions Act 2004: Sch 6 Transfer of property, rights and liabilities to the Board
          • Pensions Act 2004: Sch 7 Pension compensation provisions
            • Pensions Act 2004: Sch 7 Pension compensation provisions
          • Pensions Act 2004: Sch 8 Restricted information held by the Board: certain permitted disclosures to facilitate exercise of funct
            • Pensions Act 2004: Sch 8 Restricted information held by the Board: certain permitted disclosures to facilitate exercise of func
          • Pensions Act 2004: Sch 9 Reviewable matters
            • Pensions Act 2004: Sch 9 Reviewable matters
          • Pensions Act 2004: Sch 10 Use and supply of information: private pensions policy and retirement planning
            • Pensions Act 2004: Sch 10 Use and supply of information: private pensions policy and retirement planning
          • Pensions Act 2004: Sch 11 Deferral of retirement pensions and shared additional pensions
            • Pensions Act 2004: Sch 11 Deferral of retirement pensions and shared additional pensions
            • Pensions Act 2004: Sch11 Pt 1 Principal amendments of Social Security Contributions and Benefits Act 1992 (c. 4)
            • Pensions Act 2004: Sch11 Pt 2 Consequential amendments
            • Pensions Act 2004: Sch11 Pt 3 Transitional provisions