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Contents

Site updated 2 Feb 2009

• - Latest additions
• - Events
• - Deadlines
• 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
        • Pensions Act 2004: Sch 12 Minor and consequential amendments
          • Pensions Act 2004: Sch12 Minor and consequential amendments
        • Pensions Act 2004: Sch 13 Repeals and revocations
          • Pensions Act 2004: Sch 13 Repeals and revocations
          • Pensions Act 2004: Sch13 Pt 1 Repeals
          • Pensions Act 2004: Sch13 Pt 2 Revocations
      • Pensions Act 2004: Explanatory notes
        • Pensions Act 2004: EN Explanatory Notes
        • Pensions Act 2004: EN Summary and background
        • Pensions Act 2004: EN The Act
        • Pensions Act 2004: EN Territorial extent
        • Pensions Act 2004: EN Pt 1 The Pensions Regulator
        • Pensions Act 2004: EN Pt 2 Ch 1 The Board
        • Pensions Act 2004: EN Pt 2 Ch 2 Information relating to employer's insolvency etc.
        • Pensions Act 2004: EN Pt 2 Ch 3 Pension protection
        • Pensions Act 2004: EN Pt 2 Ch 4 Fraud compensation
        • Pensions Act 2004: EN Pt 2 Ch 5 Gathering information
        • Pensions Act 2004: EN Pt 2 Ch 6 Reviews, appeals and maladministration
        • Pensions Act 2004: EN Pt 2 Ch 7 Miscellaneous
        • Pensions Act 2004: EN Pt 3 Scheme funding
        • Pensions Act 2004: EN Pt 4 Financial planning for retirement
        • Pensions Act 2004: EN Pt 5 Occupational and personal pension schemes: miscellaneous provisions
        • Pensions Act 2004: EN Pt 6 Financial assistance scheme for members of certain pension schemes
        • Pensions Act 2004: EN Pt 7 Cross-border activities within European Union
        • Pensions Act 2004: EN Pt 8 State pensions
        • Pensions Act 2004: EN Pt 9 Miscellaneous and supplementary
        • Pensions Act 2004: Commencement
        • Pensions Act 2004: Hansard References
        • Pensions Act 2004: Glossary of Selected Terms
      • Miscellaneous
        • Pensions Act 2004: Amending orders
        • Pensions Act 2004: Amending instruments 2004
        • Pensions Act 2004: Amending instruments 2005
        • Pensions Act 2004: Amending instruments 2006
    • Social Security Act 1998
      • Social Security Act 1998
      • Social Security Act 1998: Sch 7 Minor and consequential amendments
      • Social Security Act 1998: Sch 8 Repeals
      • Miscellaneous
        • Social Security Act 1998: Amending orders
        • Social Security Act 1998: Amending instruments 1999
    • Social Security Contributions (Transfer of Functions, etc.) Act 1999
      • Social Security Contributions (Transfer of Functions, etc.) Act 1999
      • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Part I General
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Part I General
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: 1-2 Transfer of functions
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: 3-7 Exercise by Board of functions transferred to them
      • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Part II Decisions and appeals
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: 8-19 Decisions and appeals
      • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Part III Miscellaneous and supplementary
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: 20-28 Miscellaneous and Supplemental
      • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Schedules
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch1 Transfer of contributions agency functions and associated functions
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch2 Transfer of functions under subordinate legislation
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch3 Transfer of other functions to Treasury or Board
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch4 Recovery of contributions where income tax recovery provisions not applicable
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch5 Enforcement
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch6 Information
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch7 Decisions and appeals
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch8 Savings and transitional provisions
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch9 Further consequential amendments
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch10 Repeals and revocations
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch10 Pt I Repeals
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Sch10 Pt II Revocations
      • Miscellaneous
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Amending orders
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Amending instruments 1999
        • Social Security Contributions (Transfer of Functions, etc.) Act 1999: Amending instruments 2000
    • Welfare Reform and Pensions Act 1999
      • Welfare Reform and Pensions Act 1999
      • Welfare Reform and Pensions Act 1999: Part I Stakeholder pension schemes
        • Welfare Reform and Pensions Act 1999: 1-8 Stakeholder pension schemes
      • Welfare Reform and Pensions Act 1999: Part II Pensions: General
        • Welfare Reform and Pensions Act 1999: Part II Pensions: general
        • Welfare Reform and Pensions Act 1999: 9-10 Payments by employers to pension schemes
        • Welfare Reform and Pensions Act 1999: 11-16 Pensions and bankruptcy
        • Welfare Reform and Pensions Act 1999: 17-18 Miscellaneous
      • Welfare Reform and Pensions Act 1999: Part III Pensions on divorce etc.
        • Welfare Reform and Pensions Act 1999: Part III Pensions on divorce etc.
        • Welfare Reform and Pensions Act 1999: 19-20 Pension sharing orders
        • Welfare Reform and Pensions Act 1999: 21-22 Sections 25B to 25D of the Matrimonial Causes Act 1973
        • Welfare Reform and Pensions Act 1999: 23-24 Miscellaneous
        • Welfare Reform and Pensions Act 1999: 25-26 Supplementary
      • Welfare Reform and Pensions Act 1999: Part IV Pension sharing
        • Welfare Reform and Pensions Act 1999: Part IV Pension sharing
        • Welfare Reform and Pensions Act 1999: Part IV Chapter I
          • Welfare Reform and Pensions Act 1999: Part IV Chapter I
          • Welfare Reform and Pensions Act 1999: 27-30 Pension sharing mechanism
          • Welfare Reform and Pensions Act 1999: 31-32 Pension debits
          • Welfare Reform and Pensions Act 1999: 33-35 Pension credits
          • Welfare Reform and Pensions Act 1999: 36-38 Treatment of pension credit rights under schemes
          • Welfare Reform and Pensions Act 1999: 39-40 Indexation
          • Welfare Reform and Pensions Act 1999: 41 Charges by pension arrangements
          • Welfare Reform and Pensions Act 1999: 42-43 Adaptation of statutory schemes
          • Welfare Reform and Pensions Act 1999: 44-46 Supplementary
        • Welfare Reform and Pensions Act 1999: Part IV Chapter II
          • Welfare Reform and Pensions Act 1999: Part IV Chapter II
          • Welfare Reform and Pensions Act 1999: 47-51 Sharing of state scheme rights
      • Welfare Reform and Pensions Act 1999: Part V Welfare
        • Welfare Reform and Pensions Act 1999: Part V Welfare
        • Welfare Reform and Pensions Act 1999: Part V Chapter I
          • Welfare Reform and Pensions Act 1999: Part V Chapter I
          • Welfare Reform and Pensions Act 1999: 52 Additional pensions
          • Welfare Reform and Pensions Act 1999: 53 State maternity allowance
          • Welfare Reform and Pensions Act 1999: 54-56 Benefits for widows and widowers
          • Welfare Reform and Pensions Act 1999: 57-58 Work-focused interviews
          • Welfare Reform and Pensions Act 1999: 59-60 Jobseeker's allowance
          • Welfare Reform and Pensions Act 1999: 61 Incapacity for work
          • Welfare Reform and Pensions Act 1999: 62-65 Incapacity benefits
          • Welfare Reform and Pensions Act 1999: 66-67 Disability benefits
          • Welfare Reform and Pensions Act 1999: 68-70 Miscellaneous
          • Welfare Reform and Pensions Act 1999: 71-72 Supplementary
        • Welfare Reform and Pensions Act 1999: Part V Chapter II
          • Welfare Reform and Pensions Act 1999: 73-78 National Insurance Contributions
        • Welfare Reform and Pensions Act 1999: Part V Chapter III
          • Welfare Reform and Pensions Act 1999: 79-80 Other welfare provisions
      • Welfare Reform and Pensions Act 1999: Part VI General
        • Welfare Reform and Pensions Act 1999: Part VI General
        • Welfare Reform and Pensions Act 1999: 81-82 Miscellaneous
        • Welfare Reform and Pensions Act 1999: 83-91 Supplementary
      • Welfare Reform and Pensions Act 1999: Schedules
        • Welfare Reform and Pensions Act 1999: Sch 1 Application of 1993 and 1995 Acts to registered schemes.
          • Welfare Reform and Pensions Act 1999: Sch1 Application of 1993 and 1995 Acts to registered schemes
        • Welfare Reform and Pensions Act 1999: Sch 2 Pensions: miscellaneous amendments.
          • Welfare Reform and Pensions Act 1999: Sch2 Pensions: miscellaneous amendments
        • Welfare Reform and Pensions Act 1999: Sch 3 Pension sharing orders: England and Wales.
          • Welfare Reform and Pensions Act 1999: Sch3 Pension sharing orders: England and Wales
        • Welfare Reform and Pensions Act 1999: Sch 4 Amendments of sections 25B to 25D of the Matrimonial Causes Act 1973.
          • Welfare Reform and Pensions Act 1999: Sch4 Amendments of sections 25B to 25D of the Matrimonial Causes Act 1973
        • Welfare Reform and Pensions Act 1999: Sch 5 Pension credits: mode of discharge.
          • Welfare Reform and Pensions Act 1999: Sch5 Pension credits: mode of discharge
        • Welfare Reform and Pensions Act 1999: Sch 6 Effect of state scheme pension debits and credits.
          • Welfare Reform and Pensions Act 1999: Sch6 Effect of state scheme pension debits and credits
        • Welfare Reform and Pensions Act 1999: Sch 7 Joint claims for jobseeker's allowance.
          • Welfare Reform and Pensions Act 1999: Sch7 Joint claims for jobseeker’s allowance
        • Welfare Reform and Pensions Act 1999: Sch 8 Welfare benefits: minor and consequential amendments.
          • Welfare Reform and Pensions Act 1999: Sch 8 Welfare benefits: minor and consequential amendments.
          • Welfare Reform and Pensions Act 1999: Sch8 Pt I Bereavement benefits
          • Welfare Reform and Pensions Act 1999: Sch8 Pt II Incapacity
          • Welfare Reform and Pensions Act 1999: Sch8 Pt III Abolition of severe disablement allowance
          • Welfare Reform and Pensions Act 1999: Sch8 Pt IV Income support
          • Welfare Reform and Pensions Act 1999: Sch8 Pt V Jobseeker’s allowance
          • Welfare Reform and Pensions Act 1999: Sch8 Pt VI Maternity allowance
          • Welfare Reform and Pensions Act 1999: Sch8 Pt VII Retirement pensions
          • Welfare Reform and Pensions Act 1999: Sch8 Pt VIII Administration of benefits
        • Welfare Reform and Pensions Act 1999: Sch 9 New threshold for primary Class 1 contributions.
          • Welfare Reform and Pensions Act 1999: Sch 9 New threshold for primary Class 1 contributions.
          • Welfare Reform and Pensions Act 1999: Sch9 Pt I New primary threshold
          • Welfare Reform and Pensions Act 1999: Sch9 Pt II Reduced contributions in respect of members of contracted-out schemes
          • Welfare Reform and Pensions Act 1999: Sch9 Pt III National Health Service allocation
        • Welfare Reform and Pensions Act 1999: Sch 10 New threshold for primary Class 1 contributions: Northern Ireland.
          • Welfare Reform and Pensions Act 1999: Sch 10 New threshold for primary Class 1 contributions: Northern Ireland.
          • Welfare Reform and Pensions Act 1999: Sch10 Pt I New primary threshold
          • Welfare Reform and Pensions Act 1999: Sch10 Pt II Reduced contributions in respect of members of contracted-out schemes
          • Welfare Reform and Pensions Act 1999: Sch10 Pt III Health Service allocation
        • Welfare Reform and Pensions Act 1999: Sch 11 Contributions and pensions administration.
          • Welfare Reform and Pensions Act 1999: Sch11 Contributions and pensions administration
        • Welfare Reform and Pensions Act 1999: Sch 12 Consequential amendments.
          • Welfare Reform and Pensions Act 1999: Sch 12 Consequential amendments.
          • Welfare Reform and Pensions Act 1999: Sch12 Pt I Amendments consequential on Parts III and IV
          • Welfare Reform and Pensions Act 1999: Sch12 Pt II Other consequential amendments
        • Welfare Reform and Pensions Act 1999: Sch 13 Repeals.
          • Welfare Reform and Pensions Act 1999: Sch 13 Repeals.
          • Welfare Reform and Pensions Act 1999: Sch13 Pt I Pensions: miscellaneous
          • Welfare Reform and Pensions Act 1999: Sch13 Pt II Pensions on divorce etc.
          • Welfare Reform and Pensions Act 1999: Sch13 Pt III Pension sharing
          • Welfare Reform and Pensions Act 1999: Sch13 Pt IV Abolition of severe disbalement allowance
          • Welfare Reform and Pensions Act 1999: Sch13 Pt V Benefits: miscellaneous
          • Welfare Reform and Pensions Act 1999: Sch13 Pt VI National Insurance contributions etc.
          • Welfare Reform and Pensions Act 1999: Sch13 Pt VII National Insurance contributions etc: Northern Ireland
      • Welfare Reform and Pensions Act 1999: Explanatory notes
        • Welfare Reform and Pensions Act 1999: EN
        • Welfare Reform and Pensions Act 1999: EN Overview
        • Welfare Reform and Pensions Act 1999: EN Parliamentary Stages
        • Welfare Reform and Pensions Act 1999: EN Pt I Stakeholder pension schemes
        • Welfare Reform and Pensions Act 1999: EN Pt II Pensions: general
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 52: Preservation of rights in respect of additional pension
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 53: Extension of entitlement to state Maternity Allowance
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 54-56: Benefits for widows and widowers
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 57-58: Work focused interviews
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 59-60: Jobseeker’s allowance
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 61: Incapacity for work
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 62-65: Incapacity benefits
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 66-67: Disability benefits
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare 68-72: Miscellaneous provisions
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare Chapter II: National Insurance contributions
        • Welfare Reform and Pensions Act 1999: EN Pt V Welfare Chapter III: Other welfare provisions
        • Welfare Reform and Pensions Act 1999: EN Pt VI General
        • Welfare Reform and Pensions Act 1999: EN Schedules
        • Welfare Reform and Pensions Act 1999: EN Commencement
        • Welfare Reform and Pensions Act 1999: EN Glossary
      • Miscellaneous
        • Welfare Reform and Pensions Act 1999: Amending orders
        • Welfare Reform and Pensions Act 1999: Amending instruments 1999
        • Welfare Reform and Pensions Act 1999: Amending instruments 2000
        • Welfare Reform and Pensions Act 1999: Amending instruments 2001
        • Welfare Reform and Pensions Act 1999: Amending instruments 2002
        • Welfare Reform and Pensions Act 1999: Amending instruments 2003
  • Statutory Instruments
    • Statutory Instruments
    • Statutory Instruments 2007
      • Statutory Instruments 2007
      • SI 2007/0118: The Social Security (Contributions) (Amendment) Regulations 2007
      • SI 2007/0076: The Pensions Act 2004 (Pensions Regulator: Regulatory Code of practice of Practice) (Modification of subsisting rights) Appointed Day Order 2007
      • SI 2007/0060: The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations 2007
    • Statutory Instruments 2006
      • Statutory Instruments 2006
      • SI 2006/3261: The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006
      • SI 2006/3105: The Occupational Pension Schemes (Levy Ceiling - Earnings Percentage Increase) Order 2006
      • SI 2006/3086: The Occupational Pensions (Revaluation) Order 2006
      • SI 2006/3079: The Pensions Act 2004 (Codes of Practice) (Member-nominated Trustees and Directors and Internal Controls) Appoint
      • SI 2006/2937: The Pensions Act 2004 (Disclosure of Restricted Information) (Amendment of Specified Persons) Order 2006
      • SI 2006/2924: The Social Security (Contributions) (Amendment No. 6) Regulations 2006
      • SI 2006/2893: The Pensions Appeal Tribunals (Additional Rights of Appeal) (Amendment) Regulations 2006
      • SI 2006/2892: The Pensions Appeal Tribunals (Armed Forces and Reserve Forces Compensation Scheme) (Rights of Appeal) Amendment
      • SI 2006/2839: The Social Security (Graduated Retirement Benefit) (Consequential Provisions) Order 2006
      • SI 2006/2692: The Pension Protection Fund (Levy Ceiling) Regulations 2006
      • SI 2006/2540: The Social Security Act 1998 (Commencement Nos. 9 and 11) (Amendment) Order 2006
      • SI 2006/2272: The Pensions Act 2004 (Commencement No. 10 and Saving Provision) Order 2006
      • SI 2006/2008: The Local Government Pension Scheme (Amendment) (No. 2) Regulations 2006
      • SI 2006/2004: The Taxation of Pension Schemes (Transitional Provisions) (Amendment No. 2) Order 2006
      • SI 2006/1969: The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) Order 2006
      • SI 2006/1963: The Taxation of Pension Schemes (Consequential Amendments) (No. 2) Order 2006
      • SI 2006/1962: The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2006
      • SI 2006/1961: The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006
      • SI 2006/1960: The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes)(Amendment) Regulations 2006
      • SI 2006/1959: The Investment-regulated Pension Schemes (Exception of Tangible Moveable Property) Order 2006
      • SI 2006/1958: The Pensions Schemes (Taxable Property Provisions) Regulations 2006
      • SI 2006/1957: The Registered Pension Schemes (Extension of Migrant Member Relief) Regulations 2006
      • SI 2006/1934: The Dissolution etc. (Pension Protection Fund) Regulations 2006
      • SI 2006/1932: The Divorce etc. (Pension Protection Fund) Regulations 2006
      • SI 2006/1810: The Firefighters' Pension Scheme (Amendment) (England) Order 2006
      • SI 2006/1733: The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations 2006
      • SI 2006/1692: The Contracting Out (Functions Relating to Child Support) Order 2006
      • SI 2006/1690: The Pension Protection Fund (Pension Sharing) Regulations 2006
      • SI 2006/1465: The Registered Pension Schemes (Authorised Reductions) Regulations 2006
      • SI 2006/1383: The Pensions Act 2004 (Codes of Practice) (Early Leavers, Late Payment of Contributions and Trustee Knowledge and
      • SI 2006/1337: The Occupational Pension Schemes (Contracting-out) (Amendment) Regulations 2006
      • SI 2006/1162: The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006
      • SI 2006/0966: The Local Government Pension Scheme (Amendment) Regulations 2006
      • SI 2006/0935: The Occupational Pension Schemes (Levies) (Amendment) Regulations 2006
      • SI 2006/0925: The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2006
      • SI 2006/0802: The Occupational Pension Schemes (Payments to Employer) Regulations 2006
      • SI 2006/0801: The Pensions Increase (Armed Forces Pension Schemes and Conservation Board) Regulations 2006
      • SI 2006/0778: The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2006
      • SI 2006/0759: The Occupational Pension Schemes (Modification of Schemes) Regulations 2006
      • SI 2006/0745: The Taxation of Pension Schemes (Consequential Amendments) Order 2006
      • SI 2006/0744: The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislatio
      • SI 2006/0742: The Occupational Pension Schemes (Levy Ceiling) Order 2006
      • SI 2006/0741: The Pensions Increase (Review) Order 2006
      • SI 2006/0714: The Occupational Pension Schemes (Member-nominated Trustees and Directors) Regulations 2006
      • SI 2006/0686: The Occupational Pension Schemes (Trustees' Knowledge and Understanding) Regulations 2006
      • SI 2006/0685: The Pension Protection Fund (Reviewable Matters and Review and Reconsideration of Reviewable Matters) (Amendment)
      • SI 2006/0673: The Guaranteed Minimum Pensions Increase Order 2006
      • SI 2006/0672: The Pension Protection Fund (Risk-based Pension Protection Levy) Regulations 2006
      • SI 2006/0614: The Registered Pension Schemes (Authorised Payments — Arrears of Pension) Regulations 2006
      • SI 2006/0597: The Pension Protection Fund (Valuation of the Assets and Liabilities of the Pension Protection Fund) Regulations
      • SI 2006/0595: The Pension Protection Fund (Provision of Information) (Amendment) Regulations 2006
      • SI 2006/0580: The Pension Protection Fund (General and Miscellaneous Amendments) Regulations 2006
      • SI 2006/0575: The Pension Protection Fund (Tax) Regulations 2006
      • SI 2006/0574: The Registered Pension Schemes (Authorised Surplus Payments) Regulations 2006
      • SI 2006/0573: The Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006
      • SI 2006/0572: The Taxation of Pension Schemes (Transitional Provisions) Order 2006
      • SI 2006/0571: The Registered Pension Schemes (Authorised Member Payments) (No. 2) Regulations 2006
      • SI 2006/0570: The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information)
      • SI 2006/0569: The Registered Pension Schemes (Splitting of Schemes) Regulations 2006
      • SI 2006/0568: The Registered Pension Schemes (Prescribed Manner of Determining Amount of Annuities) Regulations 2006
      • SI 2006/0567: The Registered Pension Schemes (Provision of Information) Regulations 2006
      • SI 2006/0566: The Occupational Pension Schemes (Pension Protection Levies) (Transitional Period and Modification for Multi-empl
      • SI 2006/0560: The Pensions Act 2004 (Commencement No. 9) Order 2006
      • SI 2006/0558: The Occupational Pension Schemes (Fraud Compensation Levy) Regulations 2006
      • SI 2006/0500: The Social Security Pensions (Low Earnings Threshold) Order 2006
      • SI 2006/0499: The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006
      • SI 2006/0498: The Registered Pension Schemes (Block Transfers) (Permitted Membership Period) Regulations 2006
      • SI 2006/0467: The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Misc
      • SI 2006/0365: The Registered Pension Schemes (Unauthorised Payments by Existing Schemes) Regulations 2006
      • SI 2006/0364: The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006
      • SI 2006/0349: The Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations
      • SI 2006/0347: The Pension Protection Fund (Pension Compensation Cap) Order 2006
      • SI 2006/0343: The Pensions Act 2004 (Pension Protection Fund Payments and FAS Payments) (Consequential Provisions) Order 2006
      • SI 2006/0337: The Pensions Act 2004 (Funding Defined Benefits) Appointed Day Order 2006
      • SI 2006/0212: The Pension Schemes (Relevant Migrant Members) Regulations 2006
      • SI 2006/0211: The Registered Pension Schemes (Surrender of Relevant Excess) Regulations 2006
      • SI 2006/0210: The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2006
      • SI 2006/0209: The Registered Pension Schemes (Authorised Payments) Regulations 2006
      • SI 2006/0208: The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overse
      • SI 2006/0207: The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
      • SI 2006/0206: The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas
      • SI 2006/0147: The Personal Pension Schemes (Appropriate Schemes) (Amendment) Regulations 2006
      • SI 2006/0138: The Pension Schemes (Reduction in Pension Rates) Regulations 2006
      • SI 2006/0137: The Registered Pension Schemes (Authorised Member Payments) Regulations 2006
      • SI 2006/0136: The Pension Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006
      • SI 2006/0135: The Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) Regulations 2006
      • SI 2006/0134: The Registered Pension Schemes (Authorised Payments) (Transfers to the Pension Protection Fund) Regulations 2006
      • SI 2006/0133: The Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations 2006
      • SI 2006/0131: The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006
      • SI 2006/0130: The Registered Pension Schemes (Uprating Percentages for Defined Benefits Arrangements and Enhanced Protection Li
      • SI 2006/0129: The Registered Pension Schemes (Relevant Annuities) Regulations 2006
      • SI 2006/0127: The Social Security (Contributions) (Amendment) Regulations 2006
      • SI 2006/0034: The Occupational Pension Schemes (Transfer Values etc.) (Coal Staff and Mineworkers' Schemes) (Amendment) Regulat
      • SI 2006/0033: The Occupational Pension Schemes (Early Leavers: Cash Transfer Sums and Contribution Refunds) Regulations 2006
      • SI 2006/0016: The Occupational Pension Schemes (Consultation by Employers) (Modification for Multi-employer Schemes) Regulation
    • Statutory Instruments 2005
      • Statutory Instruments 2005
      • SI 2005/3458: The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005
      • SI 2005/3456: The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005
      • SI 2005/3455: The Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descri
      • SI 2005/3454: The Registered Pension Schemes (Accounting and Assessment) Regulations 2005
      • SI 2005/3453: The Employer-Financed Retirement Benefits Schemes (Provision of Information) Regulations 2005
      • SI 2005/3452: The Registered Pension Schemes (Discharge of Liabilities under Sections 267 and 268 of the Finance Act 2004) Regu
      • SI 2005/3451: The Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005
      • SI 2005/3450: The Registered Pension Schemes (Minimum Contributions) Regulations 2005
      • SI 2005/3449: The Registered Pension Schemes (Prescribed Interest Rates for Authorised Employer Loans) Regulations 2005
      • SI 2005/3448: The Registered Pension Schemes (Relief at Source) Regulations 2005
      • SI 2005/3381: The Occupational Pension Schemes (Cross-border Activities) Regulations 2005
      • SI 2005/3380: The Occupational Pension Schemes (Regulatory Own Funds) Regulations 2005
      • SI 2005/3379: The Occupational Pension Schemes (Internal Controls) Regulations 2005
      • SI 2005/3378: The Occupational Pension Schemes (Investment) Regulations 2005
      • SI 2005/3377: The Occupational Pension Schemes (Scheme Funding) Regulations 2005
      • SI 2005/3331: The Pensions Act 2004 (Commencement No. 8) Order 2005
      • SI 2005/3228: The Firefighters' Pension Scheme (Civil Partnership Amendments) (England And Scotland) Order 2005
      • SI 2005/3199: The Local Government Pension Scheme (Amendment) (No. 2) Regulations 2005
      • SI 2005/3164: The Occupational and Personal Pension Schemes (Civil Partnership) (Miscellaneous Amendments) Regulations 2005
      • SI 2005/3156: The Occupational Pensions (Revaluation) Order 2005
      • SI 2005/2920: The Dissolution etc (Pensions) Regulations 2005
      • SI 2005/2906: The Protected Rights (Transfer Payment) (Amendment) Regulations 2005
      • SI 2005/2893: The Pension Protection Fund (Insolvent Partnerships) (Amendment of Insolvency Events) Order 2005
      • SI 2005/2877: The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005
      • SI 2005/2743: The Pensions Ombudsman (Disclosure of Information) (Amendment of Specified Persons) Order 2005
      • SI 2005/2447: The Pensions Act 2004 (Commencement No. 7) Order 2005
      • SI 2005/2426: The Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations 2005
      • SI 2005/2401: The Pension Schemes (Categories) Regulations 2005
      • SI 2005/2360: The Occupational Pension Schemes (Trust and Retirement Benefits Exemption) Regulations 2005
      • SI 2005/2224: The Occupational Pension Schemes (Employer Debt etc.) (Amendment) Regulations 2005
      • SI 2005/2188: The Pensions Regulator (Financial Support Directions etc.) Regulations 2005
      • SI 2005/2184: The Occupational Pension Schemes (Fraud Compensation Payments and Miscellaneous Amendments) Regulations 2005
      • SI 2005/2159: The Occupational Pension Schemes (Winding Up) (Modification for Multi-employer Schemes and Miscellaneous Amendmen
      • SI 2005/2153: The Pension Protection Fund (Entry Rules) Amendment Regulations 2005
      • SI 2005/2113: The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2005
      • SI 2005/2053: The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005
      • SI 2005/2050: The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Par
      • SI 2005/2025: The Pension Protection Fund (Investigation by Pension Protection Fund Ombudsman of Complaints of Maladministration) Regulations 2005
      • SI 2005/2024: The Pension Protection Fund (Reference of Reviewable Matters to the Pension Protection Fund Ombudsman) Regulations 2005
      • SI 2005/2023: The Pension Protection Fund (Pension Protection Fund Ombudsman) Amendment Order 2005
      • SI 2005/1907: The Pension Protection Fund (Tax) (2005-06) Regulations 2005
      • SI 2005/1903: The Local Government Pension Scheme (Amendment) Regulations 2005
      • SI 2005/1720: The Pensions Act 2004 (Commencement No. 6, Transitional Provisions and Savings) Order 2005
      • SI 2005/1610: The Pension Protection Fund (Payments to meet Investment Costs) Regulations 2005
      • SI 2005/1440: The Pension Protection Fund (Pension Protection Levies Consultation) Regulations 2005
      • SI 2005/1436: The Pensions Act 2004 (Commencement No. 5) Order 2005
      • SI 2005/1108: The Pensions Act 2004 (Commencement No. 4 and Amendment) Order 2005
      • SI 2005/0993: The Occupational Pension Schemes and Pension Protection Fund (Amendment) Regulations 2005
      • SI 2005/0992: The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005
      • SI 2005/0931: The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005
      • SI 2005/0900: The Pensions Regulator (Notifiable Events) Regulations 2005
      • SI 2005/0891: The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment
      • SI 2005/0842: The Occupational Pension Schemes (Levies) Regulations 2005
      • SI 2005/0825: The Pension Protection Fund (Pension Compensation Cap) Order 2005
      • SI 2005/0824: The Pension Protection Fund (Pension Protection Fund Ombudsman) Order 2005
      • SI 2005/0782: The Pensions Regulator Tribunal (Legal Assistance Scheme - Costs) Regulations 2005
      • SI 2005/0781: The Pensions Regulator Tribunal (Legal Assistance Scheme) Regulations 2005
      • SI 2005/0706: The Occupational Pension Schemes (Winding up etc.) Regulations 2005
      • SI 2005/0705: The Occupational Pension Schemes (Modification of Pension Protection Provisions) Regulations 2005
      • SI 2005/0704: The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendment
      • SI 2005/0703: The Occupational Pension Schemes (Independent Trustee) Regulations 2005
      • SI 2005/0695: The Pensions Act 2004 (Commencement No. 3, Transitional Provisions and Amendment) Order 2005
      • SI 2005/0686: The Pensions Regulator (Freezing Orders and Consequential Amendments) Regulations 2005
      • SI 2005/0678: The Occupational Pension Schemes (Employer Debt) Regulations 2005
      • SI 2005/0675: The Pension Protection Fund (Statement of Investment Principles) Regulations 2005
      • SI 2005/0674: The Pension Protection Fund (Provision of Information) Regulations 2005
      • SI 2005/0672: The Pension Protection Fund (Valuation) Regulations 2005
      • SI 2005/0670: The Pension Protection Fund (Compensation) Regulations 2005
      • SI 2005/0669: The Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005
      • SI 2005/0652: The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005
      • SI 2005/0650: The Pension Protection Fund (Maladministration) Regulations 2005
      • SI 2005/0649: The Transfer of Employment (Pension Protection) Regulations 2005
      • SI 2005/0626: The Occupational and Personal Pension Schemes (General Levy) Regulations 2005
      • SI 2005/0616: The Pension Protection Fund (Appointment of Ordinary Members) Regulations 2005
      • SI 2005/0600: The Pension Protection Fund (Reviewable Matters) Regulations 2005
      • SI 2005/0599: The Pension Protection Fund (Eligible Schemes) Appointed Day Order 2005
      • SI 2005/0597: The Register of Occupational and Personal Pension Schemes Regulations 2005
      • SI 2005/0590: The Pension Protection Fund (Entry Rules) Regulations 2005
      • SI 2005/0577: The Stakeholder Pension Schemes (Amendment) Regulations 2005
      • SI 2005/0555: The Contracting-out, Protected Rights and Safeguarded Rights (Transfer Payment) Amendment Regulations 2005
      • SI 2005/0449: The Pension Protection Fund (Hybrid Schemes) (Modification) Regulations 2005
      • SI 2005/0441: The Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005
      • SI 2005/0277: The Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations 2005
      • SI 2005/0275: The Pensions Act 2004 (Commencement No. 2, Transitional Provisions and Consequential Amendments) Order 2005
      • SI 2005/0072: The Occupational Pension Schemes (Winding Up, Deficiency on Winding Up and Transfer Values) (Amendment) Regulatio
    • Statutory Instruments 2004
      • Statutory Instruments 2004
      • SI 2004/3350: The Pensions Act 2004 (Commencement No. 1 and Consequential and Transitional Provisions) Order 2004
      • SI 2004/3031: The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Amendment Regulations 200
      • SI 2004/1140: The Occupational Pension Schemes (Winding Up) (Amendment) Regulations 2004
      • SI 2004/0403: The Occupational Pension Schemes (Winding Up and Deficiency on Winding Up etc.) (Amendment) Regulations 2004
    • Statutory Instruments 2003
      • Statutory Instruments 2003
      • SI 2003/3004: The Local Government Pension Scheme (Amendment) (No. 2) Regulations 2003
      • SI 2003/1727: The Occupational Pension Schemes (Transfer Values and Miscellaneous Amendments) Regulations 2003
      • SI 2003/1311: The Judicial Pensions and Retirement Act 1993 (Addition of Qualifying Judicial Offices) Order 2003
      • SI 2003/0936: The Welfare Reform and Pensions Act 1999 (Commencement No. 16) Order 2003
      • SI 2003/0346: The Child Support, Pensions and Social Security Act 2000 (Commencement No.13) Order 2003
      • SI 2003/0192: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 12) Order 2003
    • Statutory Instruments 2002
      • Statutory Instruments 2002
      • SI 2002/2098: The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002
      • SI 2002/1555: The Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002
      • SI 2002/1383: The Occupational and Personal Pension Schemes (Disclosure of Information) Amendment Regulations 2002
      • SI 2002/0818: The Welfare Reform and Pensions Act 1999 (Commencement No. 15) Order 2002
      • SI 2002/0681: The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations 2002
      • SI 2002/0459: The Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002
      • SI 2002/0437: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 11) Order 2002
      • SI 2002/0381: The Welfare Reform and Pensions Act 1999 (Commencement No. 14) Order 2002
      • SI 2002/0380: The Occupational Pension Schemes (Minimum Funding Requirement and Miscellaneous Amendments) Regulations 2002
      • SI 2002/0153: The Welfare Reform and Pensions Act 1999 (Commencement No. 13) Order 2002
    • Statutory Instruments 2001
      • Statutory Instruments 2001
      • SI 2001/4049: The Welfare Reform and Pensions Act 1999 (Commencement No. 12) Order 2001
      • SI 2001/3649: The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
      • SI 2001/2619: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 10) Order 2001
      • SI 2001/2295: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 9) Order 2001
      • SI 2001/1252: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 8) Order 2001
      • SI 2001/1219: The Welfare Reform and Pensions Act 1999 (Commencement No. 11) Order 2001
      • SI 2001/0943: The Occupational and Personal Pension Schemes (Perpetuities and Contracting-out) Amendment Regulations 2001
      • SI 2001/0934: The Stakeholder Pension Schemes (Amendment) (No.2) Regulations 2001
      • SI 2001/0933: The Welfare Reform and Pensions Act 1999 (Commencement No.10, and Transitional Provisions) Order 2001
      • SI 2001/0774: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 7) Order 2001
      • SI 2001/0153: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 6) Order 2001
      • SI 2001/0117: The Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001
      • SI 2001/0104: The Stakeholder Pension Schemes (Amendment) Regulations 2001
    • Statutory Instruments 2000
      • Statutory Instruments 2000
      • SI 2000/3354: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 5) Order 2000
      • SI 2000/3198: The Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations 2000
      • SI 2000/3166: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 4) Order 2000
      • SI 2000/2994: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 3) Order 2000
      • SI 2000/2975: The Pension Sharing (Contracting-out) (Consequential Amendments) Regulations 2000
      • SI 2000/2958: The Welfare Reform and Pensions Act 1999 (Commencement No. 9, and Transitional and Savings Provisions) Order 2000
      • SI 2000/2950: The Child Support, Pensions and Social Security Act 2000 (Commencement No.2) Order 2000
      • SI 2000/2691: The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000
      • SI 2000/2666: The Child Support, Pensions and Social Security Act 2000 (Commencement No. 1) Order 2000
      • SI 2000/1403: The Stakeholder Pension Schemes Regulations 2000
      • SI 2000/1382: The Welfare Reform and Pensions Act 1999 (Commencement No. 7) Order 2000
      • SI 2000/1116: The Welfare Reform and Pensions Act 1999 (Commencement No. 5) Order 2000
      • SI 2000/1047: The Welfare Reform and Pensions Act 1999 (Commencement No. 4) Order 2000
      • SI 2000/0833: The Occupational and Personal Pension Schemes (Penalties) Regulations 2000
      • SI 2000/0679: The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2000
      • SI 2000/0629: The Welfare Reform and Pensions Act 1999 (Commencement No. 3) Order 2000
    • Statutory Instruments 1999
      • Statutory Instruments 1999
      • SI 1999/3420: The Welfare Reform and Pensions Act 1999 (Commencement No. 2) Order 1999
      • SI 1999/3309: The Welfare Reform and Pensions Act 1999 (Commencement No. 1) Order 1999
      • SI 1999/3198: The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1999
      • SI 1999/3178: The Social Security Act 1998 (Commencement No. 12 and Consequential and Transitional Provisions) Order 1999
      • SI 1999/3069: The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment
      • SI 1999/2543: The Occupational Pension Schemes (Preservation of Benefit) Amendment Regulations 1999
      • SI 1999/1958: The Social Security Act 1998 (Commencement No. 8, and Savings and Consequential and Transitional Provisions) Orde
      • SI 1999/1849: The Occupational Pension Schemes (Investment, and Assignment, Forfeiture, Bankruptcy etc.) Amendment Regulations
      • SI 1999/1820: The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999
      • SI 1999/1662: The Social Security Contributions (Transfer of Functions, etc.) Act 1999 (Commencement No. 2 and Consequential an
      • SI 1999/0528: The Social Security Act 1998 (Commencement No. 5) Order 1999
      • SI 1999/0527: The Social Security Contributions (Transfer of Functions, etc.) Act 1999 (Commencement No. 1 and Transitional Pro
      • SI 1999/0418: The Social Security Act 1998 (Commencement No. 3) Order 1999
    • Statutory Instruments 1998
      • Statutory Instruments 1998
      • SI 1998/1658: The Employment Rights (Dispute Resolution) Act 1998 (Commencement No. 1 and Transitional and Saving Provisions) O
      • SI 1998/1494: The Occupational Pension Schemes (Scheme Administration) Amendment Regulations 1998
      • SI 1998/1397: The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscell
      • SI 1998/1120: The Bank of England Act 1998 (Commencement) Order 1998
    • Statutory Instruments 1997
      • Statutory Instruments 1997
      • SI 1997/3038: The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1997
      • SI 1997/0819: The Occupational Pension Schemes (Reference Scheme and Miscellaneous Amendments) Regulations 1997
      • SI 1997/0786: The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997
      • SI 1997/0785: The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997
      • SI 1997/0784: The Occupational Pension Schemes (Discharge of Liability) Regulations 1997
      • SI 1997/0664: The Pensions Act 1995 (Commencement No. 10) Order 1997
      • SI 1997/0470: The Personal Pension Schemes (Appropriate Schemes) Regulations 1997
      • SI 1997/0216: The Pensions Act 1995 (Commencement No. 9) Order 1997
    • Statutory Instruments 1996
      • Statutory Instruments 1996
      • SI 1996/3128: The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996
      • SI 1996/3127: The Occupational Pension Schemes (Investment) Regulations 1996
      • SI 1996/3126: The Occupational Pension Schemes (Winding Up) Regulations 1996
      • SI 1996/2637: The Pensions Act 1995 (Commencement No. 8) Order 1996
      • SI 1996/2475: The Personal and Occupational Pension Schemes(Pensions Ombudsman) Regulations 1996
      • SI 1996/2156: The Occupational Pension Schemes (Payments to Employers) Regulations 1996
      • SI 1996/2150: The Pensions Act 1995 (Commencement No. 6 : S.I. 1996/1853 : C.38) (Amendment) Order 1996
      • SI 1996/2131: The Personal and Occupational Pension Schemes (Preservation of Benefit and Perpetuities) (Amendments) Regulations
      • SI 1996/1977: The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996
      • SI 1996/1975: The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regula
      • SI 1996/1853: The Pensions Act 1995 (Commencement No. 6) Order 1996
      • SI 1996/1847: The Occupational Pension Schemes (Transfer Values) Regulations 1996
      • SI 1996/1843: The Pensions Act 1995 (Commencement No.6) Order 1996
      • SI 1996/1715: The Occupational Pension Schemes (Scheme Administration) Regulations 1996
      • SI 1996/1675: The Pensions Act 1995 (Commencement) (No. 5) Order 1996
      • SI 1996/1655: The Occupational Pension Schemes (Disclosure of Information) Regulations 1996
      • SI 1996/1585: The Income Tax (Pension Funds Pooling Schemes) Regulations 1996
      • SI 1996/1577: The Occupational Pension Schemes (Contracting-out) Amendment Regulations 1996
      • SI 1996/1537: The Personal and Occupational Pension Schemes (Protected Rights) Regulations 1996
      • SI 1996/1536: The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996
      • SI 1996/1462: The Contracting-out (Transfer and Transfer Payment) Regulations 1996
      • SI 1996/1461: The Protected Rights (Transfer Payment) Regulations 1996
      • SI 1996/1412: The Pensions Act 1995 (Commencement No. 4) Order 1996
      • SI 1996/1216: The Occupational Pension Schemes (Member-nominated Trustees and Directors) Regulations 1996
      • SI 1996/1172: The Occupational Pension Schemes (Contracting-out) Regulations 1996
      • SI 1996/0778: The Pensions Act 1995 (Commencement No. 3) Order 1996
      • SI 1996/0775: The Occupational Pension Schemes (Discharge of Protected Rights on Winding Up) Regulations 1996
    • Statutory Instruments 1995
      • Statutory Instruments 1995
      • SI 1995/3104: The Pensions Act 1995 (Commencement No. 2) Order 1995
      • SI 1995/3067: The Occupational and Personal Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1995
      • SI 1995/2548: The Pensions Act 1995 (Commencement No. 1) Order 1995
    • Statutory Instruments 1994
      • Statutory Instruments 1994
      • SI 1994/1062: The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994
      • SI 1994/0086: The Pension Schemes Act 1993 (Commencement No. 1) Order 1994
    • Statutory Instruments 1993
      • Statutory Instruments 1993
      • SI 1993/1822: The Occupational Pension Schemes (Preservation of Benefit) Amendment Regulations 1993
    • Statutory Instruments 1992
      • Statutory Instruments 1992
      • SI 1992/1531: The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 1992
    • Statutory Instruments 1991
      • Statutory Instruments 1991
      • SI 1991/0167: The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991
    • Statutory Instruments 1990
      • Statutory Instruments 1990
      • SI 1990/2101: The Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990
    • Statutory Instruments 1987
      • Statutory Instruments 1987
      • SI 1987/0412: The Pension Scheme Surpluses (Valuation) Regulations 1987
• The Pensions Regulator
  • Regulatory codes of practice
    • Pensions Regulator: Codes of practice
    • Pensions Regulator: Regulatory Code of practice 1: Reporting Breaches of the Law
    • Pensions Regulator: Regulatory Code of practice 2: Notifiable events
    • Pensions Regulator: Regulatory Code of practice 3: Funding defined benefits
    • Pensions Regulator: Regulatory Code of practice 4: Early leavers – reasonable periods
    • Pensions Regulator: Regulatory Code of practice 5: Reporting late payment of contributions to occupational money purchase schemes
    • Pensions Regulator: Regulatory Code of practice 6: Reporting late payment of contributions to personal pensions
    • Pensions Regulator: Regulatory Code of practice 7: Trustee knowledge and understanding (TKU)
  • Press releases
    • Pensions Regulator: Press releases
    • Pension Protection Fund: Press Release PN-05-01
• Pension Protection Fund
  • Instruments
  • Press releases
    • Pension Protection Fund: Press releases
    • Pension Protection Fund: Press R/01
• HM Revenue & Customs
  • Registered Pension Schemes Manual
    • HMRC Registered Pension Schemes Manual: RPSM
      • HMRC Registered Pension Schemes Manual: RPSM20000000
    • Technical pages
      • HMRC Registered Pension Schemes Manual: RPSM00100000
      • HMRC Registered Pension Schemes Manual: RPSM02100000
      • HMRC Registered Pension Schemes Manual: RPSM02100010
      • HMRC Registered Pension Schemes Manual: RPSM02101000
      • HMRC Registered Pension Schemes Manual: RPSM02102000
      • HMRC Registered Pension Schemes Manual: RPSM02103000
      • HMRC Registered Pension Schemes Manual: RPSM02104000
      • HMRC Registered Pension Schemes Manual: RPSM02105000
      • HMRC Registered Pension Schemes Manual: RPSM03100000
      • HMRC Registered Pension Schemes Manual: RPSM03100010
      • HMRC Registered Pension Schemes Manual: RPSM03101000
      • HMRC Registered Pension Schemes Manual: RPSM03102000
      • HMRC Registered Pension Schemes Manual: RPSM03103000
      • HMRC Registered Pension Schemes Manual: RPSM03104000
      • HMRC Registered Pension Schemes Manual: RPSM03105000
      • HMRC Registered Pension Schemes Manual: RPSM03106000
      • HMRC Registered Pension Schemes Manual: RPSM03107000
      • HMRC Registered Pension Schemes Manual: RPSM03108000
      • HMRC Registered Pension Schemes Manual: RPSM03109000
      • HMRC Registered Pension Schemes Manual: RPSM03110000
      • HMRC Registered Pension Schemes Manual: RPSM05100000
      • HMRC Registered Pension Schemes Manual: RPSM05100010
      • HMRC Registered Pension Schemes Manual: RPSM05101000
      • HMRC Registered Pension Schemes Manual: RPSM05101010
      • HMRC Registered Pension Schemes Manual: RPSM05101100
      • HMRC Registered Pension Schemes Manual: RPSM05101300
      • HMRC Registered Pension Schemes Manual: RPSM06100000
      • HMRC Registered Pension Schemes Manual: RPSM06100010
      • HMRC Registered Pension Schemes Manual: RPSM06101000
      • HMRC Registered Pension Schemes Manual: RPSM06102000
      • HMRC Registered Pension Schemes Manual: RPSM06103000
      • HMRC Registered Pension Schemes Manual: RPSM06104000
      • HMRC Registered Pension Schemes Manual: RPSM06105000
      • HMRC Registered Pension Schemes Manual: RPSM07100000
      • HMRC Registered Pension Schemes Manual: RPSM07101000
      • HMRC Registered Pension Schemes Manual: RPSM07102000
      • HMRC Registered Pension Schemes Manual: RPSM07102100
      • HMRC Registered Pension Schemes Manual: RPSM07102200
      • HMRC Registered Pension Schemes Manual: RPSM07103000
      • HMRC Registered Pension Schemes Manual: RPSM07104000
      • HMRC Registered Pension Schemes Manual: RPSM07105000
      • HMRC Registered Pension Schemes Manual: RPSM07106000
      • HMRC Registered Pension Schemes Manual: RPSM07107000
      • HMRC Registered Pension Schemes Manual: RPSM07108000
      • HMRC Registered Pension Schemes Manual: RPSM08100000
      • HMRC Registered Pension Schemes Manual: RPSM09100000
      • HMRC Registered Pension Schemes Manual: RPSM09100010
      • HMRC Registered Pension Schemes Manual: RPSM09100020
      • HMRC Registered Pension Schemes Manual: RPSM09100100
      • HMRC Registered Pension Schemes Manual: RPSM09100200
      • HMRC Registered Pension Schemes Manual: RPSM09100300
      • HMRC Registered Pension Schemes Manual: RPSM09100500
      • HMRC Registered Pension Schemes Manual: RPSM09101000
      • HMRC Registered Pension Schemes Manual: RPSM09101010
      • HMRC Registered Pension Schemes Manual: RPSM09101200
      • HMRC Registered Pension Schemes Manual: RPSM09101205
      • HMRC Registered Pension Schemes Manual: RPSM09101400
      • HMRC Registered Pension Schemes Manual: RPSM09101500
      • HMRC Registered Pension Schemes Manual: RPSM09101700
      • HMRC Registered Pension Schemes Manual: RPSM09102000
      • HMRC Registered Pension Schemes Manual: RPSM09102010
      • HMRC Registered Pension Schemes Manual: RPSM09102200
      • HMRC Registered Pension Schemes Manual: RPSM09102300
      • HMRC Registered Pension Schemes Manual: RPSM09102400
      • HMRC Registered Pension Schemes Manual: RPSM09102600
      • HMRC Registered Pension Schemes Manual: RPSM09103000
      • HMRC Registered Pension Schemes Manual: RPSM09104000
      • HMRC Registered Pension Schemes Manual: RPSM09104010
      • HMRC Registered Pension Schemes Manual: RPSM09104100
      • HMRC Registered Pension Schemes Manual: RPSM09104110
      • HMRC Registered Pension Schemes Manual: RPSM09104200
      • HMRC Registered Pension Schemes Manual: RPSM09104210
      • HMRC Registered Pension Schemes Manual: RPSM09104300
      • HMRC Registered Pension Schemes Manual: RPSM09104500
      • HMRC Registered Pension Schemes Manual: RPSM09104600
      • HMRC Registered Pension Schemes Manual: RPSM09104700
      • HMRC Registered Pension Schemes Manual: RPSM09104800
      • HMRC Registered Pension Schemes Manual: RPSM09104900
      • HMRC Registered Pension Schemes Manual: RPSM09105100
      • HMRC Registered Pension Schemes Manual: RPSM09105200
      • HMRC Registered Pension Schemes Manual: RPSM09106000
      • HMRC Registered Pension Schemes Manual: RPSM11100000
      • HMRC Registered Pension Schemes Manual: RPSM11100010
      • HMRC Registered Pension Schemes Manual: RPSM11101000
      • HMRC Registered Pension Schemes Manual: RPSM11102000
      • HMRC Registered Pension Schemes Manual: RPSM11103000
      • HMRC Registered Pension Schemes Manual: RPSM11103010
      • HMRC Registered Pension Schemes Manual: RPSM11103100
      • HMRC Registered Pension Schemes Manual: RPSM11103110
      • HMRC Registered Pension Schemes Manual: RPSM11103300
      • HMRC Registered Pension Schemes Manual: RPSM11103500
      • HMRC Registered Pension Schemes Manual: RPSM11103510
      • HMRC Registered Pension Schemes Manual: RPSM11103520
      • HMRC Registered Pension Schemes Manual: RPSM11103530
      • HMRC Registered Pension Schemes Manual: RPSM11103600
      • HMRC Registered Pension Schemes Manual: RPSM11104000
      • HMRC Registered Pension Schemes Manual: RPSM11104010
      • HMRC Registered Pension Schemes Manual: RPSM11104050
      • HMRC Registered Pension Schemes Manual: RPSM11104200
      • HMRC Registered Pension Schemes Manual: RPSM11104300
      • HMRC Registered Pension Schemes Manual: RPSM11104450
      • HMRC Registered Pension Schemes Manual: RPSM11104500
      • HMRC Registered Pension Schemes Manual: RPSM11104600
      • HMRC Registered Pension Schemes Manual: RPSM11104700
      • HMRC Registered Pension Schemes Manual: RPSM11104800
      • HMRC Registered Pension Schemes Manual: RPSM11104850
      • HMRC Registered Pension Schemes Manual: RPSM11104900
      • HMRC Registered Pension Schemes Manual: RPSM11105000
      • HMRC Registered Pension Schemes Manual: RPSM11105010
      • HMRC Registered Pension Schemes Manual: RPSM11105200
      • HMRC Registered Pension Schemes Manual: RPSM11105300
      • HMRC Registered Pension Schemes Manual: RPSM11105500
      • HMRC Registered Pension Schemes Manual: RPSM14100000
      • HMRC Registered Pension Schemes Manual: RPSM14100010
      • HMRC Registered Pension Schemes Manual: RPSM14101000
      • HMRC Registered Pension Schemes Manual: RPSM14102000
      • HMRC Registered Pension Schemes Manual: RPSM14103000
      • HMRC Registered Pension Schemes Manual: RPSM14104000
      • HMRC Registered Pension Schemes Manual: RPSM14105000
      • HMRC Registered Pension Schemes Manual: RPSM14106000
      • HMRC Registered Pension Schemes Manual: RPSM14107000
    • Scheme administrator pages
      • HMRC Registered Pension Schemes Manual: RPSM00300000
      • HMRC Registered Pension Schemes Manual: RPSM02300000
      • HMRC Registered Pension Schemes Manual: RPSM02300010
      • HMRC Registered Pension Schemes Manual: RPSM02301000
      • HMRC Registered Pension Schemes Manual: RPSM02302000
      • HMRC Registered Pension Schemes Manual: RPSM02303000
      • HMRC Registered Pension Schemes Manual: RPSM02304000
      • HMRC Registered Pension Schemes Manual: RPSM02305000
      • HMRC Registered Pension Schemes Manual: RPSM02306000
      • HMRC Registered Pension Schemes Manual: RPSM02307000
      • HMRC Registered Pension Schemes Manual: RPSM02308000
      • HMRC Registered Pension Schemes Manual: RPSM02309000
      • HMRC Registered Pension Schemes Manual: RPSM03300000
      • HMRC Registered Pension Schemes Manual: RPSM03300010
      • HMRC Registered Pension Schemes Manual: RPSM03301000
      • HMRC Registered Pension Schemes Manual: RPSM03302000
      • HMRC Registered Pension Schemes Manual: RPSM03303000
      • HMRC Registered Pension Schemes Manual: RPSM03304000
      • HMRC Registered Pension Schemes Manual: RPSM03305000
      • HMRC Registered Pension Schemes Manual: RPSM03306000
      • HMRC Registered Pension Schemes Manual: RPSM03307000
      • HMRC Registered Pension Schemes Manual: RPSM07300000
      • HMRC Registered Pension Schemes Manual: RPSM08300000
      • HMRC Registered Pension Schemes Manual: RPSM14300000
      • HMRC Registered Pension Schemes Manual: RPSM14300010
      • HMRC Registered Pension Schemes Manual: RPSM14301000
    • Member pages
      • HMRC Registered Pension Schemes Manual: RPSM00200000
      • HMRC Registered Pension Schemes Manual: RPSM02200000
      • HMRC Registered Pension Schemes Manual: RPSM02200010
      • HMRC Registered Pension Schemes Manual: RPSM02201000
      • HMRC Registered Pension Schemes Manual: RPSM02202000
      • HMRC Registered Pension Schemes Manual: RPSM02203000
      • HMRC Registered Pension Schemes Manual: RPSM02204000
      • HMRC Registered Pension Schemes Manual: RPSM03200000
      • HMRC Registered Pension Schemes Manual: RPSM03200010
      • HMRC Registered Pension Schemes Manual: RPSM03201000
      • HMRC Registered Pension Schemes Manual: RPSM03202000
      • HMRC Registered Pension Schemes Manual: RPSM03203000
      • HMRC Registered Pension Schemes Manual: RPSM07200000
      • HMRC Registered Pension Schemes Manual: RPSM08200000
      • HMRC Registered Pension Schemes Manual: RPSM14200000
      • HMRC Registered Pension Schemes Manual: RPSM14200010
      • HMRC Registered Pension Schemes Manual: RPSM14201000
      • HMRC Registered Pension Schemes Manual: RPSM14202000
      • HMRC Registered Pension Schemes Manual: RPSM14203000
      • HMRC Registered Pension Schemes Manual: RPSM14204000
      • HMRC Registered Pension Schemes Manual: RPSM14205000
      • HMRC Registered Pension Schemes Manual: RPSM14206000
    • Employer pages
      • HMRC Registered Pension Schemes Manual: RPSM00400000
      • HMRC Registered Pension Schemes Manual: RPSM02400000
      • HMRC Registered Pension Schemes Manual: RPSM02400010
      • HMRC Registered Pension Schemes Manual: RPSM02401000
      • HMRC Registered Pension Schemes Manual: RPSM02402000
      • HMRC Registered Pension Schemes Manual: RPSM02403000
      • HMRC Registered Pension Schemes Manual: RPSM02404000
      • HMRC Registered Pension Schemes Manual: RPSM07400000
      • HMRC Registered Pension Schemes Manual: RPSM08400000
  • Pensions Guidance
    • HM Revenue and Customs
    • IR2: Occupational Pension Schemes
  • Pensions Simplification
    • Pensions Simplification
    • HMRC REV BN 39: Simplification Of The Taxation Of Pensions
  • Pensions Updates
    • Pensions Updates
    • Pensions Update No 155
    • Pensions Update No 154
    • Pensions Update No 153
    • Pensions Update No 152
    • Pensions Update No 151
    • Pensions Update No 150
    • Pensions Update No 149
    • Pensions Update No 148
    • Pensions Update No 147
    • Pensions Update No 146
    • Pensions Update No 145
    • Pensions Update No 144
    • Pensions Update No 143
    • Pensions Update No 142
    • Pensions Update No 141
    • Pensions Update Glossary
• Actuarial
  • Manual of Actuarial Practice
    • Guidance notes: Actuarial
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    • GN11: Retirement Benefit Schemes - Transfer Values
    • GN13: Actuarial Statements Required in Connection with the US Statements of Financial Accounting Standards No. 87, No. 88
    • GN16: Retirement Benefit Schemes -Transfers Without Consent
    • GN17: Accounting for Pension Costs under Statement of Standard Accounting Practice No. 24
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Contents > Pensions Regulator: PN08-28...
Page last published: 16 December 2008

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The Pensions Regulator
Press releases issued in 2008
Press release PN08-28
15 December 2008
Material detriment code of practice published for consultation

The Pensions Regulator has today published its draft material detriment code of practice for consultation.

The material detriment test, introduced by the Pensions Act 2008, is a new test for contribution notices, based on whether a sponsor's actions or failures have a materially detrimental effect on the likelihood of members receiving their benefits.

The code, which targets the new material detriment test, sets out the circumstances in which the regulator expects to use this new power. It aims to provide greater certainty on its use to help trustees, employers and other related parties to understand the practical application of the new ground for contribution notices.

The new material detriment test will come into effect on commencement of the code of practice. The code will only relate to the new ground for contribution notices and has no impact on the other grounds, powers, clearance or scheme funding, which will continue to operate as they do now. As such it will not affect the majority of employers.

Pensions Regulator chief executive, Tony Hobman said, "We have had valuable input from our stakeholders during the writing of the draft material detriment code of practice. We look forward to continuing this work as we move forward into the consultation period, and welcome wider responses from industry on the draft code published today."

The Department for Work and Pensions has today also released a consultation document which sets out a number of deregulatory changes to the regulator's notifiable events framework and an amendment to the statutory period that applies to the use of financial support directions.

The closing date for submissions

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