Welfare Reform and Pensions Act 1999
A pension scheme is a stakeholder pension scheme for the purposes of this Part if it is registered as such a scheme under section 2 and each of the following is fulfilled, namely—
the conditions set out in subsections (2) to (9); and
such other conditions as may be prescribed.
The first condition is that the scheme is established under a trust or in such other way as may be prescribed.
The second condition is that the provisions made by the instruments establishing the scheme comply with such requirements as may be prescribed.
The third condition is that, subject to such exceptions as may be prescribed, the benefits provided by the scheme are money purchase benefits within the meaning given by section 181 of the Pension Schemes Act 1993 (“the 1993 Act”).
The fourth condition is that the scheme complies with such requirements as may be prescribed as regards the extent to which, and the circumstances in which— may be used to defray the administrative expenses of the scheme, to pay commission or in any other way which does not result in the provision of benefits for or in respect of members.
any payment made to the scheme by or on behalf of a member of the scheme,
any income or capital gain arising from the investment of such a payment, or
the value of rights under the scheme,
The fifth condition is that the scheme complies with such of the requirements of regulations under section 113 of the 1993 Act (disclosure of information about schemes to members etc.) as are applicable to it.
The sixth condition is that, subject to such minimum contribution levels and other restrictions as may be prescribed, members of the scheme may make such contributions to the scheme as they think appropriate.
The seventh condition is that, except in so far as is necessary to ensure that the scheme has tax-exemption or tax-approval (within the meaning of the 1993 Act), the scheme accepts transfer payments in respect of members' rights under—
other pension schemes;
contracts and schemes approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988 (retirement annuity contracts);
annuities and insurance policies purchased or transferred for the purpose of giving effect to rights under pension schemes; and
annuities purchased or entered into for the purpose of discharging liability in respect of pension credits under section 29(1)(b) or under corresponding Northern Ireland legislation.
The eighth condition is that the scheme has such exemption or approval as is mentioned in subsection (8).
The Occupational Pensions Regulatory Authority (“the Authority”) shall keep a register of stakeholder pension schemes.
Subject to subsection (3), the Authority shall register a pension scheme under this section if the trustees of the scheme, or any person or persons prescribed in relation to the scheme—
make an application for the purpose and pay such fee as the Authority may determine; and
declare that each of the following is fulfilled in relation to the scheme, namely—
the conditions set out in subsections (2) to (9) of section 1; and
such other conditions as may be prescribed under subsection (1) of that section.
Where the Authority are satisfied on reasonable grounds that any of those conditions is not fulfilled in relation to a pension scheme, the Authority may—
refuse to register the scheme; or
where the scheme is registered under this section, remove it from the register.
Section 3 (prohibition orders) and section 10 (civil penalties) of the Pensions Act 1995 (“the 1995 Act”) apply to any trustee of a pension scheme which is or has been registered under this section, and section 10 of that Act applies to any person prescribed in relation to such a scheme, if—
he fails to take all such steps as are reasonable to secure that each of those conditions is fulfilled in relation to the scheme or (as the case may be) while the scheme was so registered he failed to take all such steps as were reasonable to secure that each of those conditions was so fulfilled; or
where the scheme was registered on his application, any of those conditions was not fulfilled in relation to the scheme at the time of the application.
Any person who, in applying for registration of a pension scheme under this section, knowingly or recklessly provides the Authority with information which is false or misleading in a material particular shall be liable—
on summary conviction, to a fine not exceeding the statutory maximum;
on conviction on indictment, to imprisonment or a fine or both.
Section 115 of the 1995 Act (offences by bodies corporate or Scottish partnerships) applies in relation to an offence under subsection (5) as it applies in relation to an offence under Part I of that Act.
The Secretary of State may by regulations make provision— such persons, in such manner, at such times, on payment of such fees, and subject to such other terms and conditions, as may be prescribed.
for the register, or extracts from the register, or for copies of the register or of extracts from the register, to be open to inspection by, and
for copies of the register, or of extracts from it, to be supplied to,
Except in so far as regulations otherwise provide, it shall be the duty of an employer of relevant employees to comply with the requirements set out below.
The first requirement is that the employer shall ensure that at all times there is at least one scheme designated by him for the purposes of this subsection which is registered under section 2 and offers membership to all his relevant employees (whether or not any other scheme registered under that section which does not offer membership to all those employees is for the time being designated by him for those purposes). Before designating a scheme for the purposes of this subsection the employer shall consult with his relevant employees and any organisations representing them.
The second requirement is that the employer shall supply his relevant employees with—
the name and address of the designated scheme or, as the case may be, of each of the designated schemes; and
such other information as may be prescribed.
The third requirement is that the employer shall allow representatives of the designated scheme or schemes reasonable access to his relevant employees for the purpose of supplying them with information about the scheme or schemes.
The fourth requirement is that, subject to such exceptions and qualifications as may be prescribed, the employer shall, if he is requested to do so by a relevant employee of his who is a member of a qualifying scheme—
deduct the employee’s contributions to the scheme from his remuneration; and
pay them to the trustees or managers of the scheme or, if regulations so provide, to a prescribed person.
The fifth requirement is that the employer shall, if any scheme designated by him for the purposes of subsection (2) ceases to be registered under section 2, withdraw his designation of the scheme (but this requirement is not to be taken as implying that he cannot withdraw his designation of a scheme in other circumstances).
Section 10 of the 1995 Act (civil penalties) applies to an employer who fails to comply with any of the requirements set out above.
An employer is not, whether before designating a scheme for the purposes of subsection (2) or at any time while a scheme is designated by him for those purposes, under any duty—
to make any enquiries, or act on any information, about the scheme for any purpose not connected with—
ascertaining whether the scheme is for the time being registered under section 2,
ascertaining the persons to whom it offers membership, or
enabling him to comply with subsection (3), or
in particular, to investigate or monitor, or make any judgment as to, the past, present or future performance of the scheme.
In this section—
“employer” means any employer, whether or not resident or incorporated in any part of the United Kingdom;
“designated” means designated by the Secretary of State;
“transferor” means the person to whose rights the relevant order or provision relates;
“transferee” means the person for whose benefit the relevant order or provision is made.
the applicable amount in relation to a jobseeker’s allowance (as defined by section 4(5) of the Jobseekers Act 1995);
if the relevant order or provision specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of subsection (1) of section 29 represents of the amount mentioned in subsection (3)(b) of that section;
who are of such other description as may be prescribed.
“trustees or managers”, in relation to an occupational pension scheme or a personal pension scheme means—
Any person appearing to the Authority to be a person who holds, or is likely to hold, information which is relevant to the issue whether an employer is complying, or has complied, with the requirements under— must, if required to do so by the Authority by notice in writing, produce any document which is so relevant.
section 3, or
corresponding Northern Ireland legislation,
To comply with subsection (1) the document must be produced in such a manner, at such a place and within such a period as may be specified in the notice.
Section 100 of the 1995 Act shall have effect as if references to section 98(1) or 99(1)(b) of that Act included references to subsection (1) or section 5(1)(b).
Sections 101 to 103 of that Act shall have effect as if references which are or include references to section 98 or 99 of that Act included references to this section or section 5.
In this section and section 5 “document” includes information recorded in any form, and any reference to production of a document, in relation to information recorded otherwise than in legible form, is to producing a copy of the information in legible form.
An inspector may, for the purposes of investigating whether an employer is complying, or has complied, with the requirements under section 3 or corresponding Northern Ireland legislation, at any reasonable time enter premises liable to inspection and, while there—
may make such examination and inquiry as may be necessary for such purposes,
may require any person on the premises to produce, or secure the production of, any document relevant to compliance with those requirements for his inspection, and
may, as to any matter relevant to compliance with those requirements, examine, or require to be examined, either alone or in the presence of another person, any person on the premises whom he has reasonable cause to believe to be able to give information relevant to that matter.
Premises are liable to inspection for the purposes of this section if the inspector has reasonable grounds to believe that— unless the premises are a private dwelling-house not used by, or by permission of, the occupier for the purposes of a trade or business.
employees of the employer are employed there,
documents relevant to the administration of the employer’s business are being kept there, or
the administration of the employer’s business, or work connected with that administration, is being carried out there,
An inspector applying for admission to any premises for the purposes of this section must, if so required, produce his certificate of appointment.
In this section “inspector” means a person appointed by the Authority as an inspector.
Sections 46 and 102 of the Employment Rights Act 1996 (occupational pension scheme trustees: protection from unfair dismissal and other detriment) shall apply in relation to an employee who is (or is a director of a company which is) a trustee of a scheme designated by his employer under section 3(2) as they apply in relation to an employee who is (or is a director of a company which is) a trustee of a relevant occupational pension scheme which relates to his employment.
Section 58 of that Act (occupational pension scheme trustees: time off) shall apply to the employer in relation to a designated scheme as it applies to the employer in relation to a relevant occupational pension scheme.
Schedule 1 (application of the 1993 and 1995 Acts to registered schemes) shall have effect.
In this section “relevant occupational pension scheme” has the meaning given by section 46 of the Employment Rights Act 1996.
An order under section 42B(2) of the 1993 Act (determination and alteration of reduced rates of Class 1 contributions, and rebates, for members of money purchase contracted-out schemes) may specify different percentages in respect of earners by reference to whether the money purchase contracted-out scheme of which the earner is a member is or is not for the time being registered under section 2.
An order under section 45A(2) of that Act (determination and alteration of minimum contributions to be paid to appropriate personal pension schemes) may—
specify different percentages in respect of earners by reference to whether the appropriate personal pension scheme of which the earner is a member is or is not for the time being registered under section 2; and
specify different percentages in respect of earners by reference to the time when the earner first became a member of the scheme.
This section is without prejudice to section 182 of that Act (orders and regulations: general provisions).
In this Part—
“pension arrangement” means
if the relevant order or provision specifies the percentage value to be transferred, that percentage;
a personal pension scheme,
a retirement annuity contract,
“local authority” has the same meaning as in the Administration Act;
“pension credit rights”, in relation to an occupational pension scheme, means rights to future benefits under the scheme which are attributable (directly or indirectly) to a credit under section 29(1)(b) or under corresponding Northern Ireland legislation;
“relevant order or provision” means the order or provision by virtue of which this section applies;
The Secretary of State may by regulations make provision for a stakeholder pension scheme which— to be treated for all purposes, or for such purposes as may be prescribed, as if it were a personal pension scheme and not an occupational pension scheme.
is of a prescribed description, and
would (apart from the regulations) be an occupational pension scheme,
This Part applies to a pension scheme managed by or on behalf of the Crown as it applies to other pension schemes; and, accordingly, references in this Part to a person in his capacity as a trustee or manager of, or person prescribed in relation to, a pension scheme include the Crown, or a person acting on behalf of the Crown, in that capacity.
This Part applies to persons employed by or under the Crown in like manner as if such persons were employed by a private person; and references in this Part to a person in his capacity as an employer include the Crown, or a person acting on behalf of the Crown, in that capacity.
Subsections (3) and (4) do not apply to any provision of this Part under or by virtue of which a person may be prosecuted for an offence; but such a provision applies to persons in the public service of the Crown as it applies to other persons.
Nothing in this Part applies to Her Majesty in Her private capacity (within the meaning of the Crown Proceedings Act 1947).
In Part VI of the Pension Schemes Act 1993 (further requirements for protection of scheme members), after section 111 there shall be inserted—
For section 49(8) of the Pensions Act 1995 (offence where deduction from earnings not paid in timely fashion to occupational pension scheme) there shall be substituted—
In section 88(3) of that Act (civil penalty where contributions by or on behalf of employer to occupational pension scheme not paid by due date), after “by or on behalf of the employer” there shall be inserted “on the employer’s own account”.
Where a bankruptcy order is made against a person on a petition presented after the coming into force of this section, any rights of his under an approved pension arrangement are excluded from his estate.
In this section “approved pension arrangement” means—
an exempt approved scheme;
a relevant statutory scheme;
a retirement benefits scheme set up by a government outside the United Kingdom for the benefit, or primarily for the benefit, of its employees;
a retirement benefits scheme which is being considered for approval under Chapter I of Part XIV of the Taxes Act;
a contract or scheme which is approved under Chapter III of that Part (retirement annuities);
a personal pension scheme which is approved under Chapter IV of that Part;
an annuity purchased for the purpose of giving effect to rights under a scheme falling within any of paragraphs (a) to (c) and (f);
any pension arrangements of any description which may be prescribed by regulations made by the Secretary of State.
The reference in subsection (1) to rights under an approved pension arrangement does not include rights under a personal pension scheme approved under Chapter IV of Part XIV of the Taxes Act unless those rights arise by virtue of approved personal pension arrangements.
Subsection (5) applies if—
at the time when a bankruptcy order is made against a person a retirement benefits scheme is being considered for approval under Chapter I of Part XIV of the Taxes Act, and
the decision of the Commissioners of Inland Revenue is that approval is not to be given to the scheme.
Any rights of that person under the scheme shall (without any conveyance, assignment or transfer) vest in his trustee in bankruptcy, as part of his estate, immediately on—
the Commissioners' decision being made, or
(if later) the trustee’s appointment taking effect or, in the case of the official receiver, his becoming trustee.
Subsection (7) applies if, at any time after a bankruptcy order is made against a person, the Commissioners of Inland Revenue give notice— and the date specified as being that from which the approval is withdrawn (“the withdrawal date”) is a date not later than that on which the bankruptcy order is made.
withdrawing their approval under Chapter I of Part XIV of the Taxes Act from a retirement benefits scheme, or
withdrawing their approval under Chapter IV of that Part from a personal pension scheme or from any approved personal pension arrangements,
Any rights of that person under the scheme or arising by virtue of the arrangements, and any rights of his under any related annuity, shall (without any conveyance, assignment or transfer) vest in his trustee in bankruptcy, as part of his estate, immediately on—
the giving of the notice, or
(if later) the trustee’s appointment taking effect or, in the case of the official receiver, his becoming trustee.
In subsection (7) “related annuity” means an annuity purchased on or after the withdrawal date for the purpose of giving effect to rights under the scheme or (as the case may be) to rights arising by virtue of the arrangements.
Where under subsection (5) or (7) any rights vest in a person’s trustee in bankruptcy, the trustee’s title to them has relation back to the commencement of the person’s bankruptcy; but where any transaction is entered into by the trustees or managers of the scheme in question— the trustee in bankruptcy is not in respect of that transaction entitled by virtue of this subsection to any remedy against them or any person whose title to any property derives from them.
in good faith, and
without notice of the making of the decision mentioned in subsection (4)(b) or (as the case may be) the giving of the notice mentioned in subsection (6),
Without prejudice to section 83, regulations under subsection (2)(h) may, in the case of any description of arrangements prescribed by the regulations, make provision corresponding to any provision made by subsections (4) to (9).
In this section—
“exempt approved scheme”, “relevant statutory scheme” and “retirement benefits scheme” have the same meaning as in Chapter I of Part XIV of the Taxes Act;
“approved personal pension arrangements” and “personal pension scheme” have the same meaning as in Chapter IV of that Part;
“estate”, in relation to a person against whom a bankruptcy order is made, means his estate for the purposes of Parts VIII to XI of the Insolvency Act 1986;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
For the purposes of this section a person shall be treated as having a right under an approved pension arrangement where—
he is entitled to a credit under section 29(1)(b) as against the person responsible for the arrangement (within the meaning of Chapter I of Part IV), and
the person so responsible has not discharged his liability in respect of the credit.
The Secretary of State may by regulations make provision for or in connection with enabling rights of a person under an unapproved pension arrangement to be excluded, in the event of a bankruptcy order being made against that person, from his estate for the purposes of Parts VIII to XI of the Insolvency Act 1986.
Regulations under this section may, in particular, make provision—
for rights under an unapproved pension arrangement to be excluded from a person’s estate—
by an order made on his application by a prescribed court, or
in accordance with a qualifying agreement made between him and his trustee in bankruptcy;
for the court’s decision whether to make such an order in relation to a person to be made by reference to—
future likely needs of him and his family, and
whether any benefits (by way of a pension or otherwise) are likely to be received by virtue of rights of his under other pension arrangements and (if so) the extent to which they appear likely to be adequate for meeting any such needs;
for the prescribed persons in the case of any pension arrangement to provide a person or his trustee in bankruptcy on request with information reasonably required by that person or trustee for or in connection with the making of such applications and agreements as are mentioned in paragraph (a).
In this section—
“prescribed” means prescribed by regulations made by the Secretary of State;
is of a prescribed description.
For the purposes of this section a person shall be treated as having a right under an unapproved pension arrangement where—
he is entitled to a credit under section 29(1)(b) as against the person responsible for the arrangement (within the meaning of Chapter I of Part IV), and
the person so responsible has not discharged his liability in respect of the credit.
This section shall have effect for the purposes of the application of sections 11 and 12 to Scotland.
A reference to—
the making of a bankruptcy order against a person is a reference to the award of sequestration on his estate or the making of the appointment on his estate of a judicial factor under section 41 of the Solicitors (Scotland) Act 1980;
the estate of a person is a reference to his estate for the purposes of the Bankruptcy (Scotland) Act 1985 or of the Solicitors (Scotland) Act 1980, as the case may be;
assignment is a reference to assignation;
a person’s trustee in bankruptcy is a reference to his permanent trustee or judicial factor, as the case may be;
the commencement of a person’s bankruptcy is a reference to the date of sequestration (within the meaning of section 12(4) of the Bankruptcy (Scotland) Act 1985) or of the judicial factor’s appointment taking effect, as the case may be.
For paragraph (b) of each of subsections (5) and (7) of section 11 there shall be substituted—
In the Pension Schemes Act 1993, after section 159 there shall be inserted—
In section 159(6) of that Act (application of section 159 to Scotland), after “this section” there shall be inserted “and section 159A”.
In section 92(2) of the Pensions Act 1995 (exceptions to the rule preventing forfeiture of rights under occupational pension schemes), paragraph (b) (which allows forfeiture of such rights by reference to a scheme member’s bankruptcy) shall cease to have effect.
For sections 342A to 342C of the Insolvency Act 1986 there shall be substituted—
For sections 36A to 36C of the Bankruptcy (Scotland) Act 1985 there shall be substituted—
In subsection (1)(d) of section 81 of the Pensions Act 1995 (compensation not payable by the Pensions Compensation Board unless assets of salary-related trust scheme worth less than 90 per cent. of its liabilities), for “90 per cent. of the amount of the liabilities of the scheme” there shall be substituted “the protection level”.
After subsection (2) of that section there shall be inserted—
Section 83 of that Act (amount of compensation) shall be amended as follows.
In subsection (3)(a) (compensation not to exceed 90 per cent. of shortfall), the words “90 per cent. of” shall be omitted.
In subsection (3)(b) (compensation not to cause value of salary-related trust scheme’s assets to exceed 90 per cent. of amount of its liabilities), for the words from “90 per cent.” onwards there shall be substituted “the aggregate of the protected liabilities.”
After subsection (3) there shall be added—
Schedule 2 (which contains amendments of the law relating to pensions) shall have effect.
Schedule 3 (which amends the Matrimonial Causes Act 1973 for the purpose of enabling the court to make pension sharing orders in connection with proceedings in England and Wales for divorce or nullity of marriage, and for supplementary purposes) shall have effect.
The Family Law (Scotland) Act 1985 shall be amended as follows.
In section 8(1) (orders for financial provision), after paragraph (b) there shall be inserted—
In section 27 (interpretation), in subsection (1), there shall be inserted at the appropriate place—.
In that section, after subsection (1) there shall be inserted—
Schedule 4 (which amends the sections about pensions inserted in the Matrimonial Causes Act 1973 by section 166 of the Pensions Act 1995) shall have effect.
Part III of the Matrimonial and Family Proceedings Act 1984 (financial relief in England and Wales after overseas divorce etc.) shall be amended as follows.
In section 18 (matters to which the court is to have regard in exercising its powers to make orders for financial relief), after subsection (3) there shall be inserted—
In that section, at the end there shall be added—
In section 21 (application of provisions of Part II of the Matrimonial Causes Act 1973), the existing provision shall become subsection (1) and, in that subsection, after paragraph (b) there shall be inserted—.
In that section, after subsection (1) there shall be inserted—
The Secretary of State may by regulations—
make provision imposing on the person responsible for a pension arrangement, or on the Secretary of State, requirements with respect to the supply of information relevant to any power with respect to—
financial relief under Part II of the Matrimonial Causes Act 1973 or Part III of the Matrimonial and Family Proceedings Act 1984 (England and Wales powers in relation to domestic and overseas divorce etc.),
financial provision under the Family Law (Scotland) Act 1985 or Part IV of the Matrimonial and Family Proceedings Act 1984 (corresponding Scottish powers), or
financial relief under Part III of the Matrimonial Causes (Northern Ireland) Order 1978 or Part IV of the Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (corresponding Northern Ireland powers);
make provision about calculation and verification in relation to the valuation of— for the purposes of regulations under paragraph (a)(i) or (iii);
benefits under a pension arrangement, or
shareable state scheme rights,
make provision about calculation and verification in relation to—
the valuation of shareable rights under a pension arrangement or shareable state scheme rights for the purposes of regulations under paragraph (a)(ii), so far as relating to the making of orders for financial provision (within the meaning of the Family Law (Scotland) Act 1985), or
the valuation of benefits under a pension arrangement for the purposes of such regulations, so far as relating to the making of orders under section 12A of that Act;
make provision for the purpose of enabling the person responsible for a pension arrangement to recover prescribed charges in respect of providing information in accordance with regulations under paragraph (a).
Regulations under subsection (1)(b) or (c) may include provision for calculation or verification in accordance with guidance from time to time prepared by a person prescribed by the regulations.
Regulations under subsection (1)(d) may include provision for the application in prescribed circumstances, with or without modification, of any provision made by virtue of section 41(2).
In subsection (1)—
the reference in paragraph (c)(i) to shareable rights under a pension arrangement is to rights in relation to which pension sharing is available under Chapter I of Part IV, or under corresponding Northern Ireland legislation, and
the references to shareable state scheme rights are to rights in relation to which pension sharing is available under Chapter II of Part IV, or under corresponding Northern Ireland legislation.
The Secretary of State may by regulations make provision for the purpose of enabling the person responsible for a pension arrangement to recover prescribed charges in respect of complying with—
an order under section 23 of the Matrimonial Causes Act 1973 (financial provision orders in connection with divorce etc.), so far as it includes provision made by virtue of section 25B or 25C of that Act (powers to include provision about pensions),
an order under section 12A(2) or (3) of the Family Law (Scotland) Act 1985 (powers in relation to pensions lump sums when making a capital sum order), or
an order under Article 25 of the Matrimonial Causes (Northern Ireland) Order 1978, so far as it includes provision made by virtue of Article 27B or 27C of that Order (Northern Ireland powers corresponding to those mentioned in paragraph (a)).
If any amendment by the Family Law Act 1996 of Part II or IV of the Matrimonial Causes Act 1973 comes into force before the day on which any provision of this Part comes into force, the Lord Chancellor may by order make such consequential amendment of that provision as he thinks fit.
No order under this section may be made unless a draft of the order has been laid before and approved by resolution of each House of Parliament.
In this Part—
References to the person responsible for a pension arrangement are—
in the case of an occupational pension scheme or a personal pension scheme, to the trustees or managers of the scheme,
in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” above, the provider of the annuity, and
in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer.
Pension sharing is available under this Chapter in relation to a person’s shareable rights under any pension arrangement other than an excepted public service pension scheme.
For the purposes of this Chapter, a person’s shareable rights under a pension arrangement are any rights of his under the arrangement, other than rights of a description specified by regulations made by the Secretary of State.
For the purposes of subsection (1), a public service pension scheme is excepted if it is specified by order made by such Minister of the Crown or government department as may be designated by the Treasury as having responsibility for the scheme.
Section 29 applies on the taking effect of any of the following relating to a person’s shareable rights under a pension arrangement—
a pension sharing order under the Matrimonial Causes Act 1973,
provision which corresponds to the provision which may be made by such an order and which—
is contained in a qualifying agreement between the parties to a marriage, and
takes effect on the dissolution of the marriage under the Family Law Act 1996,
provision which corresponds to the provision which may be made by such an order and which—
is contained in a qualifying agreement between the parties to a marriage or former marriage, and
takes effect after the dissolution of the marriage under the Family Law Act 1996,
an order under Part III of the Matrimonial and Family Proceedings Act 1984 (financial relief in England and Wales in relation to overseas divorce etc.) corresponding to such an order as is mentioned in paragraph (a),
a pension sharing order under the Family Law (Scotland) Act 1985,
provision which corresponds to the provision which may be made by such an order and which—
is contained in a qualifying agreement between the parties to a marriage,
is in such form as the Secretary of State may prescribe by regulations, and
takes effect on the grant, in relation to the marriage, of decree of divorce under the Divorce (Scotland) Act 1976 or of declarator of nullity,
an order under Part IV of the Matrimonial and Family Proceedings Act 1984 (financial relief in Scotland in relation to overseas divorce etc.) corresponding to such an order as is mentioned in paragraph (e),
a pension sharing order under Northern Ireland legislation, and
an order under Part IV of the Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (financial relief in Northern Ireland in relation to overseas divorce etc.) corresponding to such an order as is mentioned in paragraph (h).
For the purposes of subsection (1)(b) and (c), a qualifying agreement is one which—
has been entered into in such circumstances as the Lord Chancellor may prescribe by regulations, and
satisfies such requirements as the Lord Chancellor may so prescribe.
For the purposes of subsection (1)(f), a qualifying agreement is one which—
has been entered into in such circumstances as the Secretary of State may prescribe by regulations, and
is registered in the Books of Council and Session.
Subsection (1)(b) does not apply if—
the pension arrangement to which the provision relates is the subject of a pension sharing order under the Matrimonial Causes Act 1973 in relation to the marriage, or
there is in force a requirement imposed by virtue of section 25B or 25C of that Act (powers to include in financial provision orders requirements relating to benefits under pension arrangements) which relates to benefits or future benefits to which the party who is the transferor is entitled under the pension arrangement to which the provision relates.
Subsection (1)(c) does not apply if—
the marriage was dissolved by an order under section 3 of the Family Law Act 1996 (divorce not preceded by separation) and the satisfaction of the requirements of section 9(2) of that Act (settlement of future financial arrangements) was a precondition to the making of the order,
the pension arrangement to which the provision relates—
is the subject of a pension sharing order under the Matrimonial Causes Act 1973 in relation to the marriage, or
has already been the subject of pension sharing between the parties, or
there is in force a requirement imposed by virtue of section 25B or 25C of that Act which relates to benefits or future benefits to which the party who is the transferor is entitled under the pension arrangement to which the provision relates.
Subsection (1)(f) does not apply if there is in force an order under section 12A(2) or (3) of the Family Law (Scotland) Act 1985 which relates to benefits or future benefits to which the party who is the transferor is entitled under the pension arrangement to which the provision relates.
For the purposes of this section, an order or provision falling within subsection (1)(e), (f) or (g) shall be deemed never to have taken effect if the person responsible for the arrangement to which the order or provision relates does not receive before the end of the period of 2 months beginning with the relevant date—
copies of the relevant matrimonial documents, and
such information relating to the transferor and transferee as the Secretary of State may prescribe by regulations under section 34(1)(b)(ii).
The relevant date for the purposes of subsection (7) is—
in the case of an order or provision falling within subsection (1)(e) or (f), the date of the extract of the decree or declarator responsible for the divorce or annulment to which the order or provision relates, and
in the case of an order falling within subsection (1)(g), the date of disposal of the application under section 28 of the Matrimonial and Family Proceedings Act 1984.
The reference in subsection (7)(a) to the relevant matrimonial documents is—
in the case of an order falling within subsection (1)(e) or (g), to copies of the order and the order, decree or declarator responsible for the divorce or annulment to which it relates, and
in the case of provision falling within subsection (1)(f), to—
copies of the provision and the order, decree or declarator responsible for the divorce or annulment to which it relates, and
documentary evidence that the agreement containing the provision is one to which subsection (3)(a) applies.
The sheriff may, on the application of any person having an interest, make an order—
extending the period of 2 months referred to in subsection (7), and
if that period has already expired, providing that, if the person responsible for the arrangement receives the documents and information concerned before the end of the period specified in the order, subsection (7) is to be treated as never having applied.
In subsections (4)(b), (5)(c) and (6), the reference to the party who is the transferor is to the party to whose rights the provision relates.
On the application of this section—
the transferor’s shareable rights under the relevant arrangement become subject to a debit of the appropriate amount, and
the transferee becomes entitled to a credit of that amount as against the person responsible for that arrangement.
Where the relevant order or provision specifies a percentage value to be transferred, the appropriate amount for the purposes of subsection (1) is the specified percentage of the cash equivalent of the relevant benefits on the valuation day.
Where the relevant order or provision specifies an amount to be transferred, the appropriate amount for the purposes of subsection (1) is the lesser of—
the specified amount, and
the cash equivalent of the relevant benefits on the valuation day.
Where the relevant arrangement is an occupational pension scheme and the transferor is in pensionable service under the scheme on the transfer day, the relevant benefits for the purposes of subsections (2) and (3) are the benefits or future benefits to which he would be entitled under the scheme by virtue of his shareable rights under it had his pensionable service terminated immediately before that day.
Otherwise, the relevant benefits for the purposes of subsections (2) and (3) are the benefits or future benefits to which, immediately before the transfer day, the transferor is entitled under the terms of the relevant arrangement by virtue of his shareable rights under it.
The Secretary of State may by regulations provide for any description of benefit to be disregarded for the purposes of subsection (4) or (5).
For the purposes of this section, the valuation day is such day within the implementation period for the credit under subsection (1)(b) as the person responsible for the relevant arrangement may specify by notice in writing to the transferor and transferee.
In this section—
The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of section 29.
The power conferred by subsection (1) includes power to provide for calculation or verification—
in such manner as may, in the particular case, be approved by a person prescribed by the regulations, or
in accordance with guidance from time to time prepared by a person so prescribed.
Subject to subsection (2), where a person’s shareable rights under a pension arrangement are subject to a pension debit, each benefit or future benefit— is reduced by the appropriate percentage.
to which he is entitled under the arrangement by virtue of those rights, and
which is a qualifying benefit,
Where a pension debit relates to the shareable rights under an occupational pension scheme of a person who is in pensionable service under the scheme on the transfer day, each benefit or future benefit— is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.
to which the person is entitled under the scheme by virtue of those rights, and
which corresponds to a qualifying benefit,
A benefit is a qualifying benefit for the purposes of subsections (1) and (2) if the cash equivalent by reference to which the amount of the pension debit is determined includes an amount in respect of it.
The provisions of this section override any provision of a pension arrangement to which they apply to the extent that the provision conflicts with them.
In this section—
The Pension Schemes Act 1993 shall be amended as follows.
In section 10 (protected rights), in subsection (1), for “subsections (2) and (3)” there shall be substituted “the following provisions of this section”, and at the end there shall be added—
After section 15 there shall be inserted—
In section 47 (entitlement to guaranteed minimum pensions for the purposes of the relationship with social security benefits), at the end there shall be added—
“pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;
A person subject to liability in respect of a pension credit shall discharge his liability before the end of the implementation period for the credit.
Where the trustees or managers of an occupational pension scheme have not done what is required to discharge their liability in respect of a pension credit before the end of the implementation period for the credit—
they shall, except in such cases as the Secretary of State may prescribe by regulations, notify the Regulatory Authority of that fact within such period as the Secretary of State may so prescribe, and
section 10 of the Pensions Act 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that liability in respect of the credit was discharged before the end of the implementation period for it.
If trustees or managers to whom subsection (2)(a) applies fail to perform the obligation imposed by that provision, section 10 of the Pensions Act 1995 shall apply to any trustee or manager who has failed to take all reasonable steps to ensure that the obligation was performed.
On the application of the trustees or managers of an occupational pension scheme who are subject to liability in respect of a pension credit, the Regulatory Authority may extend the implementation period for the credit for the purposes of this section if it is satisfied that the application is made in such circumstances as the Secretary of State may prescribe by regulations.
In this section “the Regulatory Authority” means the Occupational Pensions Regulatory Authority.
For the purposes of this Chapter, the implementation period for a pension credit is the period of 4 months beginning with the later of—
the day on which the relevant order or provision takes effect, and
the first day on which the person responsible for the pension arrangement to which the relevant order or provision relates is in receipt of—
the relevant matrimonial documents, and
such information relating to the transferor and transferee as the Secretary of State may prescribe by regulations.
The reference in subsection (1)(b)(i) to the relevant matrimonial documents is to copies of— and, if the pension credit depends on provision falling within subsection (1)(f) of section 28, to documentary evidence that the agreement containing the provision is one to which subsection (3)(a) of that section applies.
the relevant order or provision, and
the order, decree or declarator responsible for the divorce or annulment to which it relates,
Subsection (1) is subject to any provision made by regulations under section 41(2)(a).
The Secretary of State may by regulations—
make provision requiring a person subject to liability in respect of a pension credit to notify the transferor and transferee of the day on which the implementation period for the credit begins;
provide for this section to have effect with modifications where the pension arrangement to which the relevant order or provision relates is being wound up;
provide for this section to have effect with modifications where the pension credit depends on a pension sharing order and the order is the subject of an application for leave to appeal out of time.
In this section—
employment or training;
Schedule 5 (which makes provision about how liability in respect of a pension credit may be discharged) shall have effect.
Where the person entitled to a pension credit dies before liability in respect of the credit has been discharged—
Schedule 5 shall cease to have effect in relation to the discharge of liability in respect of the credit, and
liability in respect of the credit shall be discharged in accordance with regulations made by the Secretary of State.
After section 68 of the Pension Schemes Act 1993 there shall be inserted—
After section 101 of the Pension Schemes Act 1993 there shall be inserted—
In section 73 of the Pensions Act 1995 (treatment of rights on winding up of an occupational pension scheme to which section 56 of that Act (minimum funding requirement) applies), in subsection (3) (classification of liabilities), in paragraph (c) (accrued rights), at the end of sub-paragraph (i) there shall be inserted—.
In the case of an occupational pension scheme which is not a scheme to which section 56 of the Pensions Act 1995 applies, rights attributable (directly or indirectly) to a pension credit are to be accorded in a winding up the same treatment—
if they have come into payment, as the rights of a pensioner member, and
if they have not come into payment, as the rights of a deferred member.
Subsection (2) overrides the provisions of a scheme to the extent that it conflicts with them, and the scheme has effect with such modifications as may be required in consequence.
In subsection (2)—
“deferred member” and “pensioner member” have the same meanings as in Part I of the Pensions Act 1995,
“pension credit” includes a credit under Northern Ireland legislation corresponding to section 29(1)(b), and
references to rights attributable to a pension credit having come into payment are to the person to whom the rights belong having become entitled by virtue of the rights to the present payment of pension or other benefits.
The Pensions (Increase) Act 1971 shall be amended as follows.
In section 3 (qualifying conditions), after subsection (2) there shall be inserted—
In section 8, in subsection (1) (definition of “pension”), in paragraph (a), the words from “(either” to “person)” shall be omitted.
In that section, in subsection (2) (when pension deemed for purposes of the Act to begin), after “pension”, in the first place, there shall be inserted “which is not attributable to a pension credit”, and after that subsection there shall be inserted—
In section 17(1) (interpretation)—
“derivative pension” means a pension which—
“pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation; “principal pension” means a pension which—
“widow’s pension” means a pension payable—
The Secretary of State may by regulations make provision for a pension to which subsection (2) applies to be increased, as a minimum, by reference to increases in the retail prices index, so far as not exceeding 5% per annum.
This subsection applies to—
a pension provided to give effect to eligible pension credit rights of a member under a qualifying occupational pension scheme, and
a pension provided to give effect to safeguarded rights of a member under a personal pension scheme.
In this section—
“qualifying occupational pension scheme” means an occupational pension scheme which is not a public service pension scheme;
The Secretary of State may by regulations make provision for the purpose of enabling the person responsible for a pension arrangement involved in pension sharing to recover from the parties to pension sharing prescribed charges in respect of prescribed descriptions of pension sharing activity.
Regulations under subsection (1) may include—
provision for the start of the implementation period for a pension credit to be postponed in prescribed circumstances;
provision, in relation to payments in respect of charges recoverable under the regulations, for reimbursement as between the parties to pension sharing;
provision, in relation to the recovery of charges by deduction from a pension credit, for the modification of Schedule 5;
provision for the recovery in prescribed circumstances of such additional amounts as may be determined in accordance with the regulations.
For the purposes of regulations under subsection (1), the question of how much of a charge recoverable under the regulations is attributable to a party to pension sharing is to be determined as follows—
where the relevant order or provision includes provision about the apportionment of charges under this section, there is attributable to the party so much of the charge as is apportioned to him by that provision;
where the relevant order or provision does not include such provision, the charge is attributable to the transferor.
For the purposes of subsection (1), a pension arrangement is involved in pension sharing if section 29 applies by virtue of an order or provision which relates to the arrangement.
In that subsection, the reference to pension sharing activity is to activity attributable (directly or indirectly) to the involvement in pension sharing.
In subsection (3)—
the reference to the relevant order or provision is to the order or provision which gives rise to the pension sharing, and
the reference to the transferor is to the person to whose rights that order or provision relates.
In this section “prescribed” means prescribed in regulations under subsection (1).
Power under an Act to establish a pension scheme shall include power to make provision for the provision, by reference to pension credits which derive from rights under— of benefits to or in respect of those entitled to the credits.
the scheme, or
a scheme in relation to which the scheme is specified as an alternative for the purposes of paragraph 2 of Schedule 5,
Subsection (1) is without prejudice to any other power.
Subsection (1) shall apply in relation to Acts whenever passed.
No obligation to consult shall apply in relation to the making, in exercise of a power under an Act to establish a pension scheme, of provision of a kind authorised by subsection (1).
Any provision of, or under, an Act which makes benefits under a pension scheme established under an Act a charge on, or payable out of— shall be treated as including any benefits under the scheme which are attributable (directly or indirectly) to a pension credit which derives from rights to benefits charged on, or payable out of, that fund.
the Consolidated Fund,
the Scottish Consolidated Fund, or
the Consolidated Fund of Northern Ireland,
In this section—
“pension scheme” means a scheme or arrangement providing benefits, in the form of pensions or otherwise, payable on termination of service, or on death or retirement, to or in respect of persons to whom the scheme or arrangement applies.
The appropriate minister may by regulations amend the Sheriffs' Pensions (Scotland) Act 1961, the Judicial Pensions Act 1981 or the Judicial Pensions and Retirement Act 1993 for the purpose of—
extending a pension scheme under the Act to include the provision, by reference to pension credits which derive from rights under— of benefits to or in respect of those entitled to the credits, or
the scheme, or
a scheme in relation to which the scheme is specified as an alternative for the purposes of paragraph 2 of Schedule 5,
restricting the power of the appropriate minister to accept payments into a pension scheme under the Act, where the payments represent the cash equivalent of rights under another pension scheme which are attributable (directly or indirectly) to a pension credit.
Regulations under subsection (1)—
may make benefits provided by virtue of paragraph (a) of that subsection a charge on, and payable out of, the Consolidated Fund;
may confer power to make subordinate legislation, including subordinate legislation which provides for calculation of the value of rights in accordance with guidance from time to time prepared by a person specified in the subordinate legislation.
The appropriate minister for the purposes of subsection (1) is—
in relation to a pension scheme whose ordinary members are limited to those who hold judicial office whose jurisdiction is exercised exclusively in relation to Scotland, the Secretary of State, and
in relation to any other pension scheme, the Lord Chancellor.
In this section—
“prescribed” means specified in or determined in accordance with regulations under this section;
Nothing in any of the following provisions (restrictions on alienation of pension rights) applies in relation to any order or provision falling within section 28(1)—
section 203(1) and (2) of the Army Act 1955, section 203(1) and (2) of the Air Force Act 1955, section 128G(1) and (2) of the Naval Discipline Act 1957 and section 159(4) and (4A) of the Pension Schemes Act 1993,
section 91 of the Pensions Act 1995,
any provision of any enactment (whether passed or made before or after this Act is passed) corresponding to any of the enactments mentioned in paragraphs (a) and (b), and
any provision of a pension arrangement corresponding to any of those enactments.
In this section, “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978).
The Secretary of State may by regulations require the person responsible for a pension arrangement involved in pension sharing to supply to such persons as he may specify in the regulations such information relating to anything which follows from the application of section 29 as he may so specify.
Section 168 of the Pension Schemes Act 1993 (breach of regulations) shall apply as if this section were contained in that Act (otherwise than in Chapter II of Part VII).
For the purposes of this section, a pension arrangement is involved in pension sharing if section 29 applies by virtue of an order or provision which relates to the arrangement.
In this Chapter—
“pension arrangement” means—
an occupational pension scheme,
In this Chapter, references to the person responsible for a pension arrangement are—
in the case of an occupational pension scheme or a personal pension scheme, to the trustees or managers of the scheme,
in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” in subsection (1), to the provider of the annuity, and
in the case of an insurance policy falling within paragraph (d) of the definition of that expression, to the insurer.
In determining what is “pensionable service” for the purposes of this Chapter—
service notionally attributable for any purpose of the scheme is to be disregarded, and
no account is to be taken of any rules of the scheme by which a period of service can be treated for any purpose as being longer or shorter than it actually is.
Pension sharing is available under this Chapter in relation to a person’s shareable state scheme rights.
For the purposes of this Chapter, a person’s shareable state scheme rights are—
his entitlement, or prospective entitlement, to a Category A retirement pension by virtue of section 44(3)(b) of the Contributions and Benefits Act (earnings-related additional pension), and
his entitlement, or prospective entitlement, to a pension under section 55A of that Act (shared additional pension).
Section 49 applies on the taking effect of any of the following relating to a person’s shareable state scheme rights—
a pension sharing order under the Matrimonial Causes Act 1973,
provision which corresponds to the provision which may be made by such an order and which—
is contained in a qualifying agreement between the parties to a marriage, and
takes effect on the dissolution of the marriage under the Family Law Act 1996,
provision which corresponds to the provision which may be made by such an order and which—
is contained in a qualifying agreement between the parties to a marriage or former marriage, and
takes effect after the dissolution of the marriage under the Family Law Act 1996,
an order under Part III of the Matrimonial and Family Proceedings Act 1984 (financial relief in England and Wales in relation to overseas divorce etc.) corresponding to such an order as is mentioned in paragraph (a),
a pension sharing order under the Family Law (Scotland) Act 1985,
provision which corresponds to the provision which may be made by such an order and which—
is contained in a qualifying agreement between the parties to a marriage,
is in such form as the Secretary of State may prescribe by regulations, and
takes effect on the grant, in relation to the marriage, of decree of divorce under the Divorce (Scotland) Act 1976 or of declarator of nullity,
an order under Part IV of the Matrimonial and Family Proceedings Act 1984 (financial relief in Scotland in relation to overseas divorce etc.) corresponding to such an order as is mentioned in paragraph (e),
a pension sharing order under Northern Ireland legislation, and
an order under Part IV of the Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (financial relief in Northern Ireland in relation to overseas divorce etc.) corresponding to such an order as is mentioned in paragraph (h).
For the purposes of subsection (1)(b) and (c), a qualifying agreement is one which—
has been entered into in such circumstances as the Lord Chancellor may prescribe by regulations, and
satisfies such requirements as the Lord Chancellor may so prescribe.
For the purposes of subsection (1)(f), a qualifying agreement is one which—
has been entered into in such circumstances as the Secretary of State may prescribe by regulations, and
is registered in the Books of Council and Session.
Subsection (1)(b) does not apply if the provision relates to rights which are the subject of a pension sharing order under the Matrimonial Causes Act 1973 in relation to the marriage.
Subsection (1)(c) does not apply if—
the marriage was dissolved by an order under section 3 of the Family Law Act 1996 (divorce not preceded by separation) and the satisfaction of the requirements of section 9(2) of that Act (settlement of future financial arrangements) was a precondition to the making of the order,
the provision relates to rights which are the subject of a pension sharing order under the Matrimonial Causes Act 1973 in relation to the marriage, or
shareable state scheme rights have already been the subject of pension sharing between the parties.
For the purposes of this section, an order or provision falling within subsection (1)(e), (f) or (g) shall be deemed never to have taken effect if the Secretary of State does not receive before the end of the period of 2 months beginning with the relevant date—
copies of the relevant matrimonial documents, and
such information relating to the transferor and transferee as the Secretary of State may prescribe by regulations under section 34(1)(b)(ii).
The relevant date for the purposes of subsection (6) is—
in the case of an order or provision falling within subsection (1)(e) or (f), the date of the extract of the decree or declarator responsible for the divorce or annulment to which the order or provision relates, and
in the case of an order falling within subsection (1)(g), the date of disposal of the application under section 28 of the Matrimonial and Family Proceedings Act 1984.
The reference in subsection (6)(a) to the relevant matrimonial documents is—
in the case of an order falling within subsection (1)(e) or (g), to copies of the order and the order, decree or declarator responsible for the divorce or annulment to which it relates, and
in the case of provision falling within subsection (1)(f), to—
copies of the provision and the order, decree or declarator responsible for the divorce or annulment to which it relates, and
documentary evidence that the agreement containing the provision is one to which subsection (3)(a) applies.
The sheriff may, on the application of any person having an interest, make an order—
extending the period of 2 months referred to in subsection (6), and
if that period has already expired, providing that, if the Secretary of State receives the documents and information concerned before the end of the period specified in the order, subsection (6) is to be treated as never having applied.
On the application of this section—
the transferor becomes subject, for the purposes of Part II of the Contributions and Benefits Act (contributory benefits), to a debit of the appropriate amount, and
the transferee becomes entitled, for those purposes, to a credit of that amount.
Where the relevant order or provision specifies a percentage value to be transferred, the appropriate amount for the purposes of subsection (1) is the specified percentage of the cash equivalent on the transfer day of the transferor’s shareable state scheme rights immediately before that day.
Where the relevant order or provision specifies an amount to be transferred, the appropriate amount for the purposes of subsection (1) is the lesser of—
the specified amount, and
the cash equivalent on the transfer day of the transferor’s relevant state scheme rights immediately before that day.
Cash equivalents for the purposes of this section shall be calculated in accordance with regulations made by the Secretary of State.
In determining prospective entitlement to a Category A retirement pension for the purposes of this section, only tax years before that in which the transfer day falls shall be taken into account.
In this section—
Schedule 6 (which amends the Contributions and Benefits Act for the purpose of giving effect to debits and credits under section 49(1)) shall have effect.
Section 55C of that Act (which is inserted by that Schedule) shall have effect, in relation to incremental periods (within the meaning of that section) beginning on or after 6th April 2010, with the following amendments—
in subsection (3), for “period of enhancement” there is substituted “period of deferment”,
in subsection (4), for “1/7th per cent.” there is substituted “1/5th per cent.”,
in subsection (7), for “period of enhancement”, in both places, there is substituted “period of deferment”, and
in subsection (9), the definition of “period of enhancement” (and the preceding “and”) are omitted.
In this Chapter—
The Secretary of State may by regulations make such provision as is authorised by one or more of subsections (2) to (4).
The regulations may provide for any prescribed provision of Part II of the Contributions and Benefits Act (contributory benefits) which relates to additional pension for widows or widowers to have effect, in relation to persons of any prescribed description, with such modifications as may be prescribed for securing— is increased by such percentage as may be prescribed (which may be 100 per cent.).
that any such additional pension, or
in the case of any provision of Schedule 5 to that Act (increase of pension where entitlement is deferred), that any constituent element of an increase provided for by that Schedule,
The regulations may amend (or further amend) any prescribed provision of Part II of the Contributions and Benefits Act falling within subsection (2) by substituting for any reference to the year 2000 (or any year previously substituted by virtue of this subsection) a reference to such later year as may be prescribed.
The regulations may make provision for and in connection with—
the establishment, for a prescribed period, of a scheme for dealing with claims made by persons on the grounds that, in reliance on any incorrect or incomplete information provided by a government department with respect to the SERPS reduction (however that information came to their knowledge), they— had they instead received correct and complete information with respect to that reduction; and
failed to take any, or any particular, relevant steps which they would have taken, or
took any steps which they would not have taken,
securing that, where persons have made successful claims under the scheme, surviving spouses of those persons (or, as the case may be, those persons themselves) will not be affected by the SERPS reduction.
In subsection (4) “relevant steps”, in relation to a person, means steps towards safeguarding the financial position of that person’s spouse in the event of the spouse becoming that person’s surviving spouse or (as the case may be) towards safeguarding that person’s own financial position in the event of that person becoming a surviving spouse (whether or not, in either case, that person was at any material time already married); and “the SERPS reduction” means—
(in the context of subsection (4)(a)) the operation of any of—
the provisions of section 19 of the Social Security Act 1986, or
the provisions of Part II of the Contributions and Benefits Act reproducing the effect of those provisions;
(in the context of subsection (4)(b)) the operation of any of the provisions of the Contributions and Benefits Act mentioned in paragraph (a)(ii) above or of section 39C(4) or 48BB(7) of that Act.
Regulations under subsection (4) may, in particular, make provision—
with respect to the time within which, and the manner in which, claims under the scheme are to be made;
for requiring claimants—
to supply such information in connection with their claims as may be prescribed or reasonably requested by any person for the purpose of dealing with their claims,
to attend interviews at such time and place as may be reasonably specified by any person for that purpose;
for a claim to be disallowed where the claimant fails to comply with a requirement imposed by virtue of paragraph (a) or (b) above and does not show within the prescribed period that he had good cause for that failure;
prescribing—
matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any failure to comply with any such requirement, or
circumstances in which a person is or is not to be regarded as having or not having good cause for any such failure;
prescribing the conditions which must be satisfied in relation to any claim in order for it to be a successful claim under the scheme;
with respect to—
the manner in which decisions under the scheme are to be made (which may include authorising decisions of any prescribed description to be made by a computer), and
the time within which, and the manner in which, such decisions are to be notified to claimants;
for provisions of Chapter II of Part I of the Social Security Act 1998 (social security decisions and appeals) to apply in relation to decisions under the scheme with such modifications as may be prescribed;
for provisions of Part II of the Contributions and Benefits Act to apply in relation to— with such modifications as may be prescribed.
surviving spouses of persons who have made successful claims under the scheme, or
persons who have themselves made such claims,
If no regulations under this section are in force on 6th April 2000, then until such time as any such regulations come into force—
any provisions of Part II of the Contributions and Benefits Act which (whether alone or together with other provisions) would otherwise result in a reduction of one-half in the amount payable by way of additional pension in cases where a person’s spouse dies after 5th April 2000 shall be taken— as the case may require; and
as not applying, or
as providing for the full amount to be payable by way of additional pension,
in Schedule 5 to that Act—
any provision which is expressed to apply in relation to deaths occurring after that date shall not apply, and
any provision which (with or without any other limitation) is expressed to apply in relation to deaths occurring before 6th April 2000 shall be taken as applying also in relation to deaths occurring on or after that date.
No regulations shall be made under this section unless a draft of the regulations has been laid before, and approved by a resolution of, each House of Parliament.
In this section “prescribed” means prescribed by regulations under subsection (2), (3) or (4), as the case may be.
In section 35 of the Contributions and Benefits Act (state maternity allowance), for subsections (1) and (1A) there shall be substituted—
In subsection (3) of that section—
for “Schedule 3, Part I, paragraph 3” there shall be substituted “section 35A below”; and
for “and (c) above” there shall be substituted “above or in section 35A(2) or (3) below”.
After that section there shall be inserted—
This section applies in relation to the payment of maternity allowance in cases where a woman’s expected week of confinement (within the meaning of section 35 of the Contributions and Benefits Act) begins on or after 20th August 2000.
For section 36 of the Contributions and Benefits Act there shall be substituted—
In Schedule 4 to the Contributions and Benefits Act (rates of benefits etc.), for Part II there shall be substituted—
After section 36 of the Contributions and Benefits Act there shall be inserted—
After section 39 of the Contributions and Benefits Act there shall be inserted—
After section 48B of the Contributions and Benefits Act there shall be inserted—
After section 2 of the Administration Act there shall be inserted—
After section 2B of the Administration Act (inserted by section 57 above) there shall be inserted—
Schedule 7 (which makes provision in connection with requiring certain couples to make joint claims for an income-based jobseeker’s allowance) shall have effect.
The Secretary of State may by regulations make provision for or in connection with the participation of claimants for a jobseeker’s allowance in schemes of any prescribed description, being schemes established for designated areas in Great Britain (or for the whole of Great Britain) and designed to assist such persons to obtain sustainable employment.
Regulations under this section may, in particular, make provision—
for the imposition during any prescribed period, as additional conditions for entitlement to a jobseeker’s allowance applying in the case of persons participating in schemes, of requirements to take steps determined in accordance with the regulations with a view to improving those persons' prospects of securing employment;
for the suspension, during any prescribed period, of any prescribed conditions that would otherwise apply to such persons.
Regulations under this section may make provision for any provisions of the Jobseekers Act 1995 to apply for the purposes of the regulations subject to prescribed modifications.
The provisions of that Act which may be so applied include in particular any provisions of—
section 19 or 20A (circumstances in which jobseeker’s allowance is not payable); or
section 20 or 20B (exemptions from section 19 or 20A).
The Secretary of State may for the purposes of, or in connection with, any scheme—
make such arrangements (whether or not with other persons) for the provision of any facilities,
provide such support (by whatever means) for arrangements made by other persons for the provision of any facilities,
make such payments— as he considers appropriate.
by way of fees, grants, loans or otherwise, to persons undertaking the provision of facilities under arrangements within paragraph (a) or (b),
by way of grants, loans or otherwise, to persons participating in the scheme, or
in respect of any incidental expenses,
For the purposes of, or in connection with, a scheme established for (or for an area which includes) Wales or a part of Wales, the National Assembly for Wales may, if it considers that facilities whose provision any person (including the Secretary of State) is undertaking under arrangements within subsection (5)(a) or (b) are capable of being supportive of the training of persons for employment, make such payments to that person as the Assembly considers appropriate; and any such payments—
may be by way of fees, grants, loans or otherwise, and
may, unless the Assembly otherwise specifies, be used by the person to whom they are made for the provision of any of the facilities provided under the arrangements.
In subsections (5) and (6) “facilities” includes services, and any reference to the provision of facilities includes the making of payments to persons participating in the scheme.
The power of the Secretary of State to make an order under section 26 of the Employment Act 1988 (status of trainees etc.) shall include power to make, in relation to— provision corresponding to any provision which (by virtue of subsection (1) or (2) of that section) may be made in relation to persons using such facilities, and to such payments received by them, as are mentioned in subsection (1) of that section.
persons participating in any scheme, and
payments received by them by virtue of subsection (5) above,
In this section—
For section 171C of the Contribution and Benefits Act there shall be substituted—
Paragraph 2 of Schedule 3 to the Contributions and Benefits Act (contribution conditions for short-term incapacity benefit) shall be amended as follows.
In sub-paragraph (2) (the first condition), for paragraph (a) there shall be substituted—.
In sub-paragraph (7) (claim by person who does not satisfy second contribution condition to be disregarded in relation to subsequent claim), after “does not satisfy” there shall be inserted “the first contribution condition (specified in sub-paragraph (2) above) or, as the case may be,”.
Regulations may— In sub-paragraph (8)—
After section 30D of the Contributions and Benefits Act there shall be inserted—
In subsection (1) of section 30A of the Contributions and Benefits Act (incapacity benefit: entitlement)—
for “either of the following conditions” there shall be substituted—; and
after “any day of incapacity for work” there shall be inserted “(“the relevant day”)”.
In subsection (2) of that section—
after “conditions” there shall be inserted “mentioned in subsection (1)(a) above”; and
in paragraph (a), for “the day in question” there shall be substituted “the relevant day”.
After that subsection there shall be inserted—
In subsection (3) of that section, after “benefit” there shall be inserted “under subsection (1)(a) above”.
After subsection (5) of that section there shall be inserted—
Sections 68 and 69 of the Contributions and Benefits Act (severe disablement allowance) shall cease to have effect.
After subsection (3) of section 64 of the Contributions and Benefits Act (entitlement to attendance allowance) there shall be added—
In subsection (1) of section 66 of that Act (attendance allowance for the terminally ill)—
in paragraph (a)(i), for the words from “for the remainder of his life” to “terminally ill” there shall be substituted “for so much of the period for which he is terminally ill as does not fall before the date of the claim”;
in paragraph (a)(ii), for “that date”, in the first place where those words occur, there shall be substituted “the date of the claim or, if later, the first date on which he is terminally ill”; and
in paragraph (b), for “the remainder of the person’s life, beginning with that date” there shall be substituted “so much of the period for which he is terminally ill as does not fall before the date of the claim”.
In subsection (3) of section 71 of the Contributions and Benefits Act (disability living allowance), for “for life” there shall be substituted “for an indefinite period”.
In subsection (5)(b) of section 72 of that Act (the care component), for “for the remainder of his life beginning with that date” there shall be substituted “for so much of the period for which he is terminally ill as does not fall before the date of the claim”.
In subsection (1) of section 73 of that Act (the mobility component), for “the age of 5” there shall be substituted “the relevant age” and after that subsection there shall be inserted—
Subsection (3) does not affect awards made before the day on which that subsection comes into force.
An overpayment to which this section applies shall not be recoverable from the payee, whether by the Secretary of State or a local authority, under any provision made by or under Part III of the Administration Act (overpayments and adjustments of benefit).
This section applies to an overpayment if—
it is in respect of a qualifying benefit;
it is referable to a decision given on a review that there has been an alteration in the relevant person’s condition, being a decision to which effect is required to be given as from a date earlier than that on which it was given;
the decision was given before 1st June 1999; and
the overpayment is not excluded by virtue of subsection (6).
In subsection (2)(b) the reference to a decision on a review that there has been an alteration in the relevant person’s condition is a reference to a decision so given that that person’s physical or mental condition either was at the time when the original decision was given, or has subsequently become, different from that on which that decision was based, with the result—
that he did not at that time, or (as the case may be) has subsequently ceased to, meet any of the conditions contained in the following provisions of the Contributions and Benefits Act, namely—
section 64 (attendance allowance),
section 72(1) or (2) (care component of disability living allowance), and
section 73(1) or (2) (mobility component of that allowance); or
that he was at that time, or (as the case may be) has subsequently become, capable of work in accordance with regulations made under section 171C(2) of that Act (the all work test).
For the purposes of this section “qualifying benefit” means—
attendance allowance;
disability living allowance;
any benefit awarded wholly or partly by reason of a person being (or being treated as being) in receipt of a component (at any rate) of disability living allowance or in receipt of attendance allowance;
incapacity benefit;
any benefit (other than incapacity benefit) awarded wholly or partly by reason of a person being (or being treated as being) incapable of work; or
any benefit awarded wholly or partly by reason of a person being (or being treated as being) in receipt of any benefit falling within paragraph (c), (d) or (e).
For the purposes of this section—
“review” means a review taking place by virtue of section 25(1)(a) or (b), 30(2)(a) or (b) or 35(1)(a) or (b) of the Administration Act;
“the relevant person”, in relation to a review, means the person to whose entitlement to a qualifying benefit or to whose incapacity for work the review related; and
“the original decision”, in relation to a review, means the decision as to any such entitlement or incapacity to which the review related.
An overpayment is excluded by virtue of this subsection if (before or after the passing of this Act)—
the payee has agreed to pay a penalty in respect of the overpayment under section 115A of the Administration Act,
the payee has been convicted of any offence (under section 111A or 112(1) or (1A) of that Act or otherwise) in connection with the overpayment, or
proceedings have been instituted against the payee for such an offence and the proceedings have not been determined or abandoned.
Nothing in this section applies to an overpayment to the extent that it was recovered from the payee (by any means) before 26th February 1999.
In this section—
In section 13 of the Administration Act (entitlement to child benefit dependent on claim), after subsection (1) there shall be inserted—
Schedule 8 (which makes minor and consequential amendments of provisions relating to welfare benefits) shall have effect.
After section 7 of the Administration Act there shall be inserted—
The Secretary of State may by regulations make such provision for or in connection with any of the following matters, namely— as the Secretary of State considers appropriate in connection with any provision to which subsection (3) applies or in connection with any scheme or arrangements to which subsection (4) applies.
the use by a person within subsection (2) of social security information held by that person,
the supply (whether to a person within subsection (2) or otherwise) of social security information held by a person within that subsection,
the relevant purposes for which a person to whom such information is supplied under the regulations may use it, and
the circumstances and extent (if any) in and to which a person to whom such information is supplied under the regulations may supply it to any other person (whether within subsection (2) or not),
The persons within this subsection are—
a Minister of the Crown;
a person providing services to, or designated for the purposes of this section by an order of, a Minister of the Crown;
a local authority (within the meaning of the Administration Act); and
a person providing services to, or authorised to exercise any function of, any such authority.
This subsection applies to any provision made by or under—
any of the sections of the Administration Act inserted by section 57, 58 or 71 of this Act,
section 60 of this Act, or
the Jobseekers Act 1995.
This subsection applies to—
any scheme designated by regulations under subsection (1), being a scheme operated by the Secretary of State (whether under arrangements with any other person or not) for any purposes connected with employment or training in the case of persons of a particular category or description;
any arrangements of a description specified in such regulations, being arrangements made by the Secretary of State for any such purposes.
Regulations under subsection (1) may, in particular, authorise information supplied to a person under the regulations—
to be used for the purpose of amending or supplementing other information held by that person; and
if it is so used, to be supplied to any other person, and used for any purpose, to whom or for which that other information could be supplied or used.
In this section— and in this subsection “war pensions” means war pensions within the meaning of section 25 of the Social Security Act 1989 (establishment and functions of war pensions committees).
Any reference in this section to purposes connected with employment or training includes purposes connected with the existing or future employment or training prospects or needs of persons, and (in particular) assisting or encouraging persons to enhance their employment prospects.
Schedule 9 (which amends the Contributions and Benefits Act, the Administration Act and the Pension Schemes Act 1993 so as to make provision for and in connection with the introduction of a new primary threshold for primary Class 1 contributions) shall have effect.
Schedule 10 (which amends the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the Social Security Administration (Northern Ireland) Act 1992 and the Pension Schemes (Northern Ireland) Act 1993 so as to make provision for and in connection with the introduction for Northern Ireland of a new primary threshold for primary Class 1 contributions) shall have effect.
After section 4 of the Contributions and Benefits Act there shall be inserted—
After section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 there shall be inserted—
In section 10A of the Contributions and Benefits Act (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—
In section 10A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—
The Secretary of State may by regulations make a scheme providing for a housing benefit claimant, where he moves from an under-occupied dwelling in the public or social rented sector to a qualifying dwelling, to be entitled to be paid an amount calculated by reference to the difference between—
the prescribed payments he was liable to make in respect of his former dwelling, and
those he is liable to make in respect of his new dwelling.
In subsection (1) the reference to a qualifying dwelling is to a dwelling (whether in the public or social rented sector or not) which, in relation to the claimant, either—
is not under-occupied, or
is under-occupied to a lesser extent than the claimant’s former dwelling.
Regulations under this section may, in particular, make provision—
as to the circumstances in which, in relation to a housing benefit claimant, a dwelling is or is not to be regarded for the purposes of the scheme as under-occupied or under-occupied to a lesser extent than another dwelling;
as to the manner in which an amount payable to such a claimant under the scheme is to be calculated;
for any such amount to be payable (subject to subsection (7))—
in a case where the claimant’s former and new dwellings are situated in the area of the same local authority, by that authority, or
in a case where they are situated in the areas of different local authorities, by whichever of those authorities is prescribed.
Regulations made in pursuance of subsection (3)(b) may provide for the amount payable to a housing benefit claimant under the scheme (“the relevant amount”) to be reduced on account of— but regulations under this section shall not otherwise provide for the making of any reduction in the relevant amount on account of any sum due to or recoverable by any public or local authority.
any arrears of rent payable by him, or
any amount paid to him by way of housing benefit which constitutes an overpayment for housing benefit purposes;
A person aggrieved by a determination of any prescribed description made under regulations under this section may appeal to such court or tribunal as may be prescribed; and the regulations may make provision as to the procedure to be followed in connection with appeals under this subsection.
Regulations under this section may provide that the scheme is to apply only in relation to one or more prescribed areas; and, if they do so, they may also—
provide that (unless continued in force by subsequent regulations under this section) the scheme is to remain in force there only for a prescribed period;
include such transitional, consequential or saving provisions as the Secretary of State considers appropriate in connection with the scheme ceasing to be in force in relation to the area or areas at the end of that period.
Despite the fact that the scheme is in force in relation to the area of a local authority (whether by virtue of subsection (6) or otherwise), it shall not have effect in relation to the authority unless it has been adopted by resolution of the authority.
Where a local authority makes any payment under the scheme the authority shall be reimbursed by the Secretary of State in respect of that payment in such manner and subject to such conditions as to claims, records, certificates or other information or evidence as may be prescribed (any reduction made by virtue of subsection (4) being disregarded for the purposes of this subsection).
Subject to any prescribed exceptions or modifications, the provisions of the Administration Act shall have effect in relation to payments under the scheme as they have effect in relation to housing benefit.
For the purposes of this section a dwelling occupied by a housing benefit claimant is in the public or social rented sector if the payments which the claimant is liable to make in respect of the dwelling (and on account of which he is entitled to housing benefit) are to be made to—
a local authority,
a body eligible for registration as a social landlord under Part I of the Housing Act 1996 (whether so registered or not), or
in Scotland, a registered housing association within the meaning of the Housing Associations Act 1985.
In this section—
After paragraph 1 of Schedule 2 to the Child Support Act 1991 there shall be inserted—
Schedule 11 (which contains amendments dealing with administrative matters relating to contributions and pensions) shall have effect.
Where— the Secretary of State may, subject to subsections (2) and (3), incur such expenditure during that period.
a Minister of the Crown is proposing that or considering whether an Act should change the law as from a specified date, or a date to be determined, and
the Secretary of State is of the opinion that the change is such that, unless expenditure for preparing for the change is incurred during the period before the passing of that Act, it will not be possible for a service for which he has or will have responsibility to be effectively provided as from that date,
Expenditure is not authorised by virtue of subsection (1) unless—
the Secretary of State has with the consent of the Treasury laid before the House of Commons a report which states—
the change in the law which the Minister of the Crown is proposing or considering, and
the amount of the expenditure which the Secretary of State proposes to incur and the purposes for which he proposes to incur it; and
the report has been approved by a resolution of the House of Commons.
Expenditure is not authorised by virtue of subsection (1) at any time after the end of the period of two years beginning with the day on which the resolution under subsection (2)(b) is passed.
Subsection (1) is without prejudice to any power of the Secretary of State to incur expenditure otherwise than by virtue of that subsection.
There shall be made out of the National Insurance Fund into the Consolidated Fund such payments as the Secretary of State determines (in accordance with any directions of the Treasury) to be appropriate in consequence of the operation of this section.
Any payments falling to be made by virtue of subsection (5) shall be made at such times and in such manner as may be determined by the Treasury.
In this section “the Secretary of State” means the Secretary of State having responsibility for social security.
Any power under this Act to make regulations or orders (other than orders under section 72(2)) shall be exercisable by statutory instrument.
A statutory instrument— shall be subject to annulment in pursuance of a resolution of either House of Parliament.
which contains (whether alone or with other provisions) regulations made under this Act, and
which is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament,
A statutory instrument containing an order under section 27(3) shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Any power under this Act to make regulations or orders may be exercised—
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
so as to make, as respects the cases in relation to which it is exercised—
the full provision to which the power extends or any less provision (whether by way of exception or otherwise);
the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act;
any such provision either unconditionally or subject to any specified condition.
Where any such power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.
Any such power includes power—
to make such incidental, supplementary, consequential, saving or transitional provision (including provision amending, repealing or revoking enactments) as appears to the authority making the regulations or order to be expedient; and
to provide for a person to exercise a discretion in dealing with any matter.
Any power to make regulations or an order for the purposes of any provision of this Act is without prejudice to any power to make regulations or an order for the purposes of any other provision of this or any other Act.
Any power conferred by this Act to make regulations or an order relating to— includes power to make different provision for different areas or different authorities; and regulations under section 60 or 79 may make different provision for different areas.
housing benefit, or
council tax benefit,
Without prejudice to the generality of any of the preceding provisions of this section, regulations under section 60 or 72 may provide for all or any of the provisions of the regulations to apply only in relation to any area or areas specified in the regulations.
Any power to make regulations under Part IV, except sections 28 and 48, shall, if the Treasury so direct, be exercisable only in conjunction with them.
Before exercising any power to make regulations under Part IV, the authority on whom the power is conferred, or, if the power is the subject of a direction under subsection (10), that authority and the Treasury acting jointly, shall consult such persons as the authority, or the authority and the Treasury, may consider appropriate.
The consequential amendments specified in Schedule 12 shall have effect.
The Secretary of State may by regulations make such amendments or revocations of any instrument made under an Act as he thinks necessary or expedient in consequence of the coming into force of any of the provisions specified in subsection (4).
The Secretary of State may, for the purposes of or in connection with the coming into force of any of the provisions specified in subsection (4), make by regulations any provision which could be made by an order bringing the provision into force.
The provisions mentioned in subsections (2) and (3) are—
Part IV;
subsection (1) above so far as relating to paragraphs 14 to 63 of Schedule 12; and
section 88 so far as relating to Part III of Schedule 13.
The Secretary of State may, for the purposes of or in connection with the coming into force of any provisions of Parts I and II, by regulations make such transitional adaptations or modifications— as he considers necessary or expedient.
of those provisions, or
in connection with those provisions, of any provisions of— then in force,
this Act,
the Pension Schemes Act 1993, or
the Pensions Act 1995,
For the purposes of subsection (1), section 88 so far as relating to Part I of Schedule 13, together with that Part of that Schedule, shall be taken to be comprised in Part II of this Act.
No pension sharing order may be made—
under section 24B of the Matrimonial Causes Act 1973 if the proceedings in which the decree is granted were begun before the day on which section 19 comes into force, or
under section 31(7B) of that Act if the marriage was dissolved by a decree granted in proceedings so begun.
Paragraph 3 of Schedule 3 does not have effect if the proceedings in which the decree is granted were begun before the day on which section 19 comes into force.
Where an action of divorce or an action for declarator of nullity has been brought before the day on which section 20 comes into force— in relation to that divorce or declarator.
no pension-sharing order may be made under section 8(1) of the Family Law (Scotland) Act 1985, and
neither paragraph (f) of section 28(1) nor paragraph (f) of section 48(1) shall apply,
The Secretary of State may by regulations make such transitional or consequential provision, or such savings, as he considers necessary or expedient for the purposes of or in connection with—
the coming into force of any provision of Part V, or
the operation of any enactment repealed or amended by a provision of Part V during any period when the repeal or amendment is not wholly in force.
For the purposes of subsection (6), section 88 so far as relating to Parts IV to VII of Schedule 13, together with those Parts of that Schedule, shall be taken to be comprised in Part V of this Act.
There shall be paid out of money provided by Parliament—
any expenditure incurred by a Minister of the Crown or government department under this Act; and
any increase attributable to this Act in the sums which under any other Act are payable out of money so provided.
There shall be paid into the Consolidated Fund any increase attributable to this Act in the sums which under any other Act are payable into that Fund.
An Order in Council under paragraph 1(1)(b) of Schedule 1 to the Northern Ireland Act 1974 (legislation for Northern Ireland in the interim period) which contains a statement that it is made only for purposes corresponding to those of this Act—
shall not be subject to paragraph 1(4) and (5) of that Schedule (affirmative resolution of both Houses of Parliament), but
shall be subject to annulment in pursuance of a resolution of either House of Parliament.
The enactments specified in Schedule 13 (which include certain enactments no longer of practical utility) are hereby repealed to the extent specified in the third column of that Schedule.
Subject to the provisions of this section, the provisions of this Act shall not come into force until such day as the Secretary of State may by order appoint.
The following provisions shall not come into force until such day as the Lord Chancellor may by order appoint—
sections 19, 21 and 22;
section 84(1) so far as relating to paragraphs 1 to 4 and 64 to 66 of Schedule 12;
section 85(3) and (4); and
section 88 so far as relating to the entries in Part II of Schedule 13 in respect of the Matrimonial Causes Act 1973, the Matrimonial and Family Proceedings Act 1984 and sections 9(8) and 16 of the Family Law Act 1996.
The following provisions shall not come into force until such day as the Treasury may by order appoint—
sections 73 to 78;
section 84(1) so far as relating to paragraphs 74, 76 to 78 and 84 to 86 of Schedule 12; and
section 88 so far as relating to Parts VI and VII of Schedule 13.
The following provisions come into force on the day on which this Act is passed—
sections 52, 57, 58, 60, 68 and 71;
section 70 so far as relating to Part V of Schedule 8;
section 72;
sections 79 to 83;
section 84(1) so far as relating to paragraphs 13, 79 to 83 and 87 of Schedule 12;
section 84(2) to (4);
section 85(1), (2), (6) and (7); and
sections 86 and 87, this section and sections 90 and 91.
The following provisions come into force on the day on which this Act is passed, but for the purpose only of the exercise of any power to make regulations—
Parts I to IV;
sections 59 and 61; and
section 70 so far as relating to paragraph 23 of Schedule 8.
Without prejudice to section 83, an order under this section may appoint different days for different purposes or different areas.
The following provisions extend to England and Wales only—
section 15;
paragraph 2 of Schedule 2, and section 18 so far as relating thereto;
sections 19, 21 and 22 and Schedules 3 and 4;
paragraphs 1 to 4, 64 to 66 and 70 to 72 of Schedule 12, and section 84(1) so far as relating thereto; and
section 85(3) and (4).
The following provisions extend to Scotland only—
sections 13 and 16;
paragraph 1 of Schedule 2, and section 18 so far as relating thereto;
section 20;
paragraphs 5 to 12 and 67 to 69 of Schedule 12, and section 84(1) so far as relating thereto; and
section 85(5).
The following provisions extend to England and Wales and Scotland only—
Part I;
sections 9 to 12, 14 and 17;
Schedule 2 (except for paragraphs 1, 2, 3(1), 7(2) and 16), and section 18 so far as relating thereto;
sections 23, 24 and 26;
Part IV except sections 42 to 44;
Chapter I of Part V (except paragraph 1 of Schedule 8, and section 70 so far as relating thereto);
sections 73, 75 and 77 and Schedule 9;
section 79;
paragraphs 1 to 8, 20 to 23, 32(b), 33, 35 and 37 of Schedule 11, and section 81 so far as relating thereto;
paragraphs 14 to 63, 66(17), 76 to 80, 82, 83 and 87 of Schedule 12, and section 84(1) so far as relating thereto; and
section 84(2) to (4).
The following provisions extend to England and Wales, Scotland and Northern Ireland—
paragraphs 3(1) and 16 of Schedule 2, and section 18 so far as relating thereto;
sections 42 to 44;
paragraph 1 of Schedule 8, and section 70 so far as relating thereto;
section 80;
paragraphs 29 to 31 and 32(a) of Schedule 11, and section 81 so far as relating thereto;
sections 82 and 83;
paragraphs 13, 73 to 75 and 81 of Schedule 12, and section 84(1) so far as relating thereto;
sections 85(1), (2), (6) and (7) and 86; and
section 89, this section and section 91.
The following provisions extend to Northern Ireland only—
paragraph 7(2) of Schedule 2, and section 18 so far as relating thereto;
sections 74, 76 and 78 and Schedule 10;
paragraphs 9 to 19, 24 to 28, 34, 36 and 38 of Schedule 11, and section 81 so far as relating thereto;
paragraphs 84 to 86 of Schedule 12, and section 84(1) so far as relating thereto; and
section 87.
Nothing in the preceding provisions of this section applies to any repeal made by this Act; and the extent of any such repeal is the same as that of the enactment repealed.
This Act may be cited as the Welfare Reform and Pensions Act 1999.
In this Act—
In this Act, except sections 84(2) and (3), 85(1) and (6) and 89, and in any Act amended by this Act, references to the coming into force of any provision of this Act are to its coming into force otherwise than for the purpose of authorising the making of regulations.
For the purposes of the Scotland Act 1998, the following provisions shall be taken to be pre-commencement enactments within the meaning of that Act—
paragraphs 8(3) and (4) and 10 of Schedule 12; and
so far as relating to those provisions, sections 83, 84(1) and 89(1) and (5).
Section 6.
The provisions specified in sub-paragraph (2) shall apply as if any pension scheme established under a trust which— were an occupational pension scheme. The provisions are— Section 47(9) of the 1995 Act (as applied by sub-paragraph (1)) shall have effect as if the reference to any person who is or has been the employer were a reference to any person who, in pursuance of section 3(5), is or has been required— Section 68 of the 1995 Act (as so applied) shall have effect as if the purposes specified in subsection (2) included enabling the conditions set out in section 1 to be fulfilled in relation to the scheme. Section 124(1) of the 1995 Act (as so applied) shall have effect as if the definition of “member” were omitted.
Sections 98 to 100 of the 1995 Act (gathering information: the Authority) shall apply as if any pension scheme which— were an occupational pension scheme. Section 99 of the 1995 Act (as applied by sub-paragraph (1)) shall have effect as if the regulatory provisions, for the purposes of subsection (1) of that section, were— Section 100 of the 1995 Act (as so applied) shall have effect as if the references in subsections (1)(c)(i) and (4)(b) to that Act included references to section 2(5). Any reference in this paragraph or paragraph 3 which is or includes a reference to, or to any subsection of, section 1 or 2 includes a reference to any provision in force in Northern Ireland corresponding to that section or (as the case may be) that subsection; and the reference in sub-paragraph (1) to any pension scheme includes a personal pension scheme (as well as an occupational scheme) within the meaning of the Pension Schemes (Northern Ireland) Act 1993.
Section 99 of the 1995 Act shall have effect in relation to any occupational pension scheme which is or has been registered under section 2 as if the regulatory provisions for the purposes of subsection (1) of section 99 included sections 1 and 2(4) to (6). Section 100 of the 1995 Act shall have effect in relation to any occupational pension scheme which is or has been registered under section 2 as if the references in subsections (1)(c)(i) and (4)(b) to that Act included references to section 2(5).
Section 18.
In section 32(2) of the Bankruptcy (Scotland) Act 1985 (vesting of estate, and dealings of debtor, after sequestration), at the beginning insert “Notwithstanding anything in section 11 or 12 of the Welfare Reform and Pensions Act 1999,”.
In section 310(7) of the Insolvency Act 1986 (bankrupt’s income against which income payments orders may be made includes certain payments under pension schemes), after “employment and” insert “(despite anything in section 11 or 12 of the Welfare Reform and Pensions Act 1999)”.
In the Pension Schemes Act 1993— In consequence of sub-paragraph (1), the following provisions of that Act shall cease to have effect, namely—
“relevant year” means any tax year in the earner’s working life,
Section 28 of the Pension Schemes Act 1993 (ways of giving effect to protected rights) is amended as follows. In subsection (1)— For subsection (1A) substitute— In subsection (3) for “(1A)(a) or” substitute “(1A) or”.
In section 47 of the Pension Schemes Act 1993 (entitlement to guaranteed minimum pension for the purposes of the relationship with social security benefits), after subsection (6) (which is inserted by section 32(4) of this Act) add—
In section 55 of the Pension Schemes Act 1993 (contributions equivalent premiums)— In section 51 of the Pension Schemes (Northern Ireland) Act 1993 (contributions equivalent premiums)—
Paragraph 2 of Schedule 4 to the Pension Schemes Act 1993 (priority in bankruptcy for amounts paid by Secretary of State in respect of unpaid pension contributions) is amended as follows. This Schedule applies to any sum owed on account of an employer’s contributions to a salary related contracted-out scheme which were payable in the period of 12 months immediately preceding the relevant date. The amount of the debt having priority by virtue of sub-paragraph (1) shall be taken to be an amount equal to the appropriate amount. This Schedule applies to any sum owed on account of an employer’s minimum payments to a money purchase contracted-out scheme falling to be made in the period of 12 months immediately preceding the relevant date. In so far as payments cannot from the terms of the scheme be identified as falling within sub-paragraph (2), the amount of the debt having priority by virtue of that sub-paragraph shall be taken to be an amount equal to the appropriate amount. In sub-paragraph (1A) or (3) “the appropriate amount” means the aggregate of— In sub-paragraph (4), for “sub-paragraph (3)” substitute “sub-paragraph (3A)”.
In section 3(2)(b) of the Pensions Act 1995 (power of Authority to remove pension scheme trustee to whom section 3 applies by virtue of any other provision of Part I of the Act), for “this Part” substitute “this or any other Act”.
In section 8(4) of the Pensions Act 1995 (provision which may be contained in orders made by the Authority appointing pension scheme trustees), omit the word “or” at the end of paragraph (a).
In section 10 of the Pensions Act 1995 (imposition of civil penalties by the Authority), after subsection (8) insert—