Pensions Act 2014

2014 c. 19

An Act to make provision about pensions and about benefits payable to people in connection with bereavement; and for connected purposes.

Enacted[14th May 2014]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—^C50^C61^C11

^C13^C2^C49^C62^C71^C46^C15^C77^C63^C20Part 1 State pension¶

Introduction¶

^I4151 State pension¶

1 This Part creates a benefit called state pension.

2 A person who reaches pensionable age before 6 April 2016 is not entitled to benefits under this Part (but may be entitled to similar benefits under Part 2 of the Contributions and Benefits Act).

State pension at the full or reduced rate¶

^I42 Entitlement to state pension at full or reduced rate¶

1 A person is entitled to a state pension payable at the full rate if—

a the person has reached pensionable age, and

b the person has 35 or more qualifying years.

2 A person is entitled to a state pension payable at the reduced rate if—

a the person has reached pensionable age, and

b the person has at least the minimum number of qualifying years but fewer than 35 qualifying years.

^I2223 The minimum number of qualifying years for a state pension payable at the reduced rate is to be specified in regulations and may not be more than 10.

4 In this Part “qualifying year” means a tax year, during a person's working life, in which the person's earnings factor (or the sum of the person's earnings factors) is equal to or greater than the qualifying earnings factor for the year.

5 For earnings factors, see sections 22 and 23 of the Contributions and Benefits Act.

6 For transitional cases in which a person may be entitled to a different state pension (instead of a state pension under this section), see sections 4 and 12.

7 There are provisions elsewhere that affect a person's entitlement to a state pension under this section or the rate at which it is payable.

^I429^I2063 Full and reduced rates of state pension¶

1 The full rate of the state pension is the weekly rate for the time being specified in regulations.

2 The reduced rate of the state pension for a person is the following proportion of the full rate—

\frac{1}{35} \times the person's number of qualifying years.

3 Once the full rate has been specified, the power to make regulations under subsection (1) may not be re-exercised so as to reduce the rate.

State pension at the transitional rate¶

^I154 Entitlement to state pension at transitional rate¶

1 A person is entitled to a state pension payable at the transitional rate if—

a the person has reached pensionable age,

b the person has at least the minimum number of qualifying years, and

c the person has at least one pre-commencement qualifying year.

^I3102 The minimum number of qualifying years for a state pension payable at the transitional rate is to be specified in regulations and may not be more than 10.

3 A person entitled to a state pension payable at the transitional rate is not entitled to a state pension under section 2.

4 In this Part—

“post-commencement qualifying year” means a qualifying year beginning on or after 6 April 2016;
“pre-commencement qualifying year” means—
1. a qualifying year beginning on or after 6 April 1978 and ending before 6 April 2016, or
2. a reckonable year that would have been treated under regulation 13(1) of the Social Security (Widow's Benefit, Retirement Pensions and Other Benefits) (Transitional) Regulations 1979 (S.I. 1979/643) as a qualifying year for the purposes of determining the person's entitlement to an old state pension that is a Category A retirement pension.

5 A reckonable year mentioned in paragraph (b) of the definition of “pre-commencement qualifying year” counts towards the minimum number of qualifying years required by subsection (1)(b) (even though it does not come within the definition of “qualifying year” for the purposes of this Part).

6 For earnings factors, see sections 22 and 23 of the Contributions and Benefits Act.

7 There are provisions elsewhere that affect a person's entitlement to a state pension under this section or the rate at which it is payable.

^I2835 Transitional rate of state pension¶

1 The transitional rate of the state pension for a person is a weekly rate equal to—

a the sum of the amounts calculated under Schedule 1 for the person's pre-commencement and post-commencement qualifying years capped at the full rate of the state pension on the day on which the person reaches pensionable age, or

b if higher, the amount for the person's pre-commencement qualifying years alone.

2 The transitional rate of the state pension for a person is to be increased from time to time in accordance with the applicable paragraph of Schedule 2.

3 Section 6 requires the transitional rate of the state pension for a person to be recalculated in certain circumstances.

4 There are special rules about the transitional rate for certain women: see section 11 (reduced rate elections).

^I706 Recalculation and backdating of transitional rate in special cases¶

1 This section modifies the transitional rate of the state pension for a person if, after the person has reached pensionable age, a determination is made under section 48A(2) of the Pension Schemes Act 1993 (contracting-out: reinstatement in state scheme following payment of contributions equivalent premium).

2 The person's transitional rate is to be recalculated (taking the determination into account under paragraph 3(8) of Schedule 1).

3 The recalculated rate has effect as from the day on which the person reached pensionable age (and the other provisions of this Part apply accordingly).

Transitional entitlement based on contributions of others¶

^I3857 Survivor's pension based on inheritance of additional old state pension¶

1 A person is entitled to a state pension under this section if—

a the person has reached pensionable age,

b the person's spouse died while they were married or the person's civil partner died while they were civil partners of each other, and

c the person is entitled to an inherited amount under Schedule 3.

2 A state pension under this section is payable at a weekly rate equal to the inherited amount.

3 The rate of the state pension for a person under this section is to be increased from time to time in accordance with the applicable paragraph of Schedule 4.

4 Regulations may provide that if at any time the sum of the relevant state pensions for a person exceeds an amount provided for by regulations, the rate of any state pension payable to the person under this section is to be reduced by the amount of the excess.

5 The “sum of the relevant state pensions” for a person is the sum of—

a the rate of any state pension payable to the person under this section (ignoring any reduction under subsection (4)), and

b the rate of any state pension payable to the person under section 2, 4 or 12.

6 In subsections (4) and (5) a reference to the rate of a person's state pension is to the rate—

a taking into account any reduction under section 14 (in the case of a state pension under section 4), but

b ignoring any increase under section 17.

7 There are provisions elsewhere that affect a person's entitlement to a state pension under this section or the rate at which it is payable.

^I4148 Choice of lump sum or survivor's pension under section 9 in certain cases¶

1 A person is entitled to a choice under this section if—

a the person has reached pensionable age,

b the person's spouse died while they were married or the person's civil partner died while they were civil partners of each other,

c the spouse or civil partner's entitlement to an old state pension was deferred at the time of death and throughout the period of 12 months ending with the day before the death,

d either: (i) the person was under pensionable age when the spouse or civil partner died and did not marry or form a civil partnership after the death and before reaching pensionable age, or (ii) the person was over pensionable age when the spouse or civil partner died, and

e the person would, on reaching pensionable age or on the death of the spouse or civil partner, have been entitled to an old state pension if in the relevant provisions of the Contributions and Benefits Act: (i) the words “before 6 April 2016” were omitted, and (ii) any reference to a bereavement allowance included a reference to bereavement support payment under section 30 of this Act.

2 The person may choose—

a to be paid a lump sum under this section, or

b to be paid a state pension under section 9.

^I3793 Regulations are to set out the manner in which, and the period within which, that choice is to be made.

4 A person who chooses to be paid a lump sum under this section, or who fails to choose within that period, is entitled to a “widowed person's or surviving civil partner's lump sum” calculated under paragraph 7B of Schedule 5 to the Contributions and Benefits Act.

5 In that paragraph as it applies for the purposes of this section—

a read the references to “W” as references to the person,

b read sub-paragraph (5) as if it required increases under paragraph 4 of the Schedule to be excluded, and

c read the reference in sub-paragraph (7)(a) to the date on which W becomes entitled to a Category A or Category B retirement pension as a reference to the date on which the person becomes entitled to make a choice under this section.

6 There are provisions elsewhere that affect a person's entitlement to a lump sum under this section.

^I3797 Regulations may allow a person, in specified circumstances—

a to alter his or her choice under this section;

b to make a late choice.

^I3798 Regulations under subsection (7) may, for the purpose of avoiding the duplication of payment—

a enable recovery of an amount paid to the person, or

b reduce the amount of a lump sum to be paid to the person.

9 For the purposes of this section—

a “deferred” has the meaning given by section 55(3) of the Contributions and Benefits Act,

b “the relevant provisions” of the Contributions and Benefits Act are—

section 44(1)(a);
section 48(1);
section 48A(1) and (3);
section 48B(1), (1A), (4) and (4A);
section 48BB(1) and (3), and

c in determining whether a person would have been entitled to an old state pension as mentioned in subsection (1)(e) ignore any requirement to make a claim.

^I96^C45^C72^C19^C21^C37^C12^C48^C47^C73^C849 Survivor's pension based on inheritance of deferred old state pension¶

1 A person is entitled to a state pension under this section if—

a the person has reached pensionable age,

b the person's spouse died while they were married or the person's civil partner died while they were civil partners of each other,

c either: (i) the person was under pensionable age when the spouse or civil partner died and did not marry or form a civil partnership after the death and before reaching pensionable age, or (ii) the person was over pensionable age when the spouse or civil partner died,

d the person is entitled to an inherited deferral amount under Schedule 5, and

e in the case of a person entitled to a choice under section 8, the person has chosen to be paid a state pension under this section.

2 A state pension under this section is payable at a weekly rate equal to the inherited deferral amount.

3 But if at any time an order under section 151A of the Administration Act comes into force, the rate of the person's state pension under this section is increased (at that time) by the percentage specified in the order.

4 A person may be entitled to more than one state pension under this section.

5 There are provisions elsewhere that affect a person's entitlement to a state pension under this section or the rate at which it is payable.

^I432^I210 Inheritance of graduated retirement benefit¶

1 Regulations may make provision corresponding or similar to any provision of sections 7 to 9 and Schedules 3 to 5 for the purpose of conferring benefits on a person whose dead spouse or civil partner paid graduated contributions as an insured person.

2 The regulations may—

a include provision corresponding or similar to any provision that may be made by regulations under section 7 or 8;

b amend or otherwise modify this Act or any other enactment (whenever passed or made).

3 In this section “graduated contributions” and “insured person” have the meanings given by section 36(8) of the National Insurance Act 1965.

Transition: women who have had a reduced rate election¶

^I10211 Reduced rate elections: effect on section 4 pensions¶

1 Section 4(1)(b) (minimum number of qualifying years for state pension at the transitional rate) does not apply to a woman if a reduced rate election was in force in respect of her at the beginning of the relevant 35-year period.

2 Schedule 6 modifies the rules about the transitional rate of the state pension for a woman if a reduced rate election was in force in respect of her at the beginning of the relevant 35-year period.

3 In this section—

“reduced rate election” means an election made, or treated as having been made, under regulations under section 19(4) of the Contributions and Benefits Act;
“relevant 35-year period” means the 35-year period ending with the tax year before the one in which the woman reached pensionable age.

^I12612 Reduced rate elections: pension for women with no section 4 pension¶

1 A woman is entitled to a state pension under this section if—

a she has reached pensionable age,

b a reduced rate election was in force in respect of her at the beginning of the relevant 35-year period,

c she does not have any pre-commencement qualifying years, and

d she is entitled to a basic amount under Schedule 7.

2 A state pension under this section is payable at a weekly rate equal to the basic amount.

3 But if at any time the full rate of the state pension is increased, the rate of the woman's state pension under this section is increased (at that time) by the same percentage as the increase in the full rate.

4 In subsection (3) the reference to the rate of the woman's state pension is to the rate ignoring any increase under section 17.

5 A woman is not entitled to a state pension under this section and section 2 at the same time: she is only entitled to the one with the higher rate.

6 There are provisions elsewhere that affect a woman's entitlement to a state pension under this section or the rate at which it is payable.

7 In this section—

“reduced rate election” means an election made, or treated as having been made, under regulations under section 19(4) of the Contributions and Benefits Act;
“relevant 35-year period” means the 35-year period ending with the tax year before the one in which the woman reached pensionable age.

Postponing or suspending state pension¶

^I5716 Pensioner's option to suspend state pension¶

^I2571 A person who has become entitled to a state pension under this Part may opt to suspend his or her entitlement in accordance with regulations.

2 A person is not entitled to any state pension under this Part for the period for which the person has opted to suspend his or her entitlement.

3 For other effects of a person exercising the option, see section 17.

4 A person may not opt to suspend his or her entitlement to a state pension under this Part on more than one occasion.

5 Regulations may specify other circumstances in which a person may not opt to suspend his or her entitlement to a state pension under this Part.

^I2576 Regulations may allow a person who has opted to suspend his or her entitlement to a state pension under this Part to cancel the exercise of that option (in whole or in part) in relation to a past period.

^I411^C34^C27^C56^C14^C78^C39^C52^C55^C36^C8317 Effect of pensioner postponing or suspending state pension¶

1 If a person's entitlement to a state pension under this Part has been deferred for a period, the weekly rate of the person's state pension is increased by an amount equal to the sum of the increments to which the person is entitled.

2 But the weekly rate is not to be increased under subsection (1) if the increase would be less than 1% of the person's weekly rate ignoring that subsection.

3 A person is entitled to one increment for each whole week in the period during which the person's entitlement to a state pension was deferred.

^I116^C324 The amount of an increment is equal to a specified percentage of the weekly rate of the state pension to which the person would have been entitled immediately before the end of that period if the person's entitlement had not been deferred.

^I1165 In subsection (4) “specified” means specified in regulations.

6 The amount of an increase under this section is itself to be increased from time to time in accordance with any order made under section 150 of the Administration Act (annual up-rating of benefits).

7 For the purposes of this section and section 18 a person's entitlement to a state pension under this Part is deferred for a period if the person has opted under section 16 to suspend his or her entitlement for that period.

8 For the purposes of this section and section 18 a person's entitlement to a state pension under this Part is also deferred for a period if the person is not entitled to it for that period by reason only of—

a not satisfying the conditions in section 1 of the Administration Act (entitlement dependent on claim etc), or

b subsection (9) below.

9 A person is not entitled to a state pension under this Part for any period during which his or her entitlement to any other state pension under this Part is deferred.

18 Section 17 supplementary: calculating weeks, overseas residents, etc¶

^I4041 Regulations may—

a provide for circumstances in which a part of a week is to be treated for the purposes of section 17(3) as a whole week, and

b provide for circumstances in which a day does not count in determining a number of whole weeks for the purposes of section 17(3) (for example if the person is receiving other benefits).

^I430^I2632 Regulations may modify section 17(4) in cases where, at any time in the period during which a person's entitlement to a state pension is deferred, the rate for the person would have changed otherwise than because of an up-rating increase.

3 Regulations may modify section 17(4) in relation to a person who has been an overseas resident during any part of the period for which the person's entitlement to a state pension has been deferred.

4 In subsection (3) “overseas resident” means a person who is not ordinarily resident in Great Britain or any other territory specified in the regulations.

5 Regulations may amend the percentage specified in section 17(2).

Prisoners and overseas residents¶

^I36219 Prisoners¶

^I3091 Regulations may provide that a person is not to be paid a state pension under this Part for any period during which the person is a prisoner.

2 “Prisoner” means a person (in Great Britain or elsewhere) who is—

a imprisoned or detained in legal custody, or

b unlawfully at large.

^I3093 In the case of a person remanded in custody for an offence, regulations under subsection (1) may be made so as to apply only if a sentence of a specified description is later imposed on the person for the offence.

^I431^I33420 Overseas residents¶

1 Regulations may provide that an overseas resident who is entitled to a state pension under this Part is not entitled to up-rating increases.

2 In this section “overseas resident” means a person who is not ordinarily resident in Great Britain or any other territory specified in the regulations.

3 Regulations under this section do not affect the rate of an overseas resident's state pension for any period during which he or she is in Great Britain or a territory specified in the regulations (but once the overseas resident ceases to be in Great Britain or a specified territory the rate reverts to what it would have been had he or she not been in Great Britain or a specified territory).

4 Regulations under this section do not affect the rate of a person's state pension once the person stops being an overseas resident.

Definitions¶

^I48^C13^C2^C49^C6221 ^C13^C2^C49^C62“Old state pension”¶

1 In this Part “old state pension” means a Category A retirement pension or a Category B retirement pension.

2 A reference in this Part to the rate of an old state pension (however expressed) does not include—

a graduated retirement benefit under the National Insurance Act 1965, or

b any increase in the rate because of Schedule 5 to the Contributions and Benefits Act (deferral increases).

^I16722 General definitions etc¶

^I1721 In this Part—

“the Administration Act” means the Social Security Administration Act 1992;
“Category A retirement pension” means a Category A retirement pension under Part 2 of the Contributions and Benefits Act;
“Category B retirement pension” means a Category B retirement pension under Part 2 of the Contributions and Benefits Act;
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992;
“enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978;
“full rate” means the rate mentioned in section 3(1);
“old state pension” has the meaning given by section 21 (and references to the rate of an old state pension are to be read in accordance with that section);
“pensionable age” has the meaning given by section 122(1) of the Contributions and Benefits Act; and a person is “over” pensionable age if the person has reached that age (and is otherwise “under” that age);
“post-commencement qualifying year” has the meaning given by section 4(4);
“pre-commencement qualifying year” is to be read in accordance with section 4(4) and (5);
“qualifying earnings factor” has the meaning given by section 122(1) of the Contributions and Benefits Act;
“qualifying year” has the meaning given by section 2(4);
“reduced rate” means the rate mentioned in section 3(2);
“regulations” means regulations made by the Secretary of State;
“state scheme pension credit”, and related expressions, have the meaning given by section 13;
“state scheme pension debit”, and related expressions, have the meaning given by section 14;
“tax year” has the meaning given by section 122(1) of the Contributions and Benefits Act;
“transitional rate” means the rate mentioned in section 5;
“up-rating increase”, in relation to a state pension under this Part, means—
1. an increase in the rate of the state pension because of an increase in the amount specified in regulations under section 3(1), ^F10...
2. an increase in the rate of the state pension because of section 9(3), 12(3) or 17(6) or Schedule 2, 4 or 9;, or
3. an increase in the rate of the state pension because of regulations under section 10 which make provision corresponding or similar to section 9(3) or Schedule 4;
“working life” has the meaning given by section 122(1) of the Contributions and Benefits Act.

2 For the purposes of any other provision of this Part two people are to be treated as if they are not married to each other in relation to times when either of them is married to a third person.

Consequential and other amendments¶

^I52^I277^I69^I29623 Amendments¶

In Schedule 12—

Part 1 contains amendments to do with state pensions under this Part;
Part 2 contains key amendments to do with the old state pension system;
Part 3 contains amendments to do with state pension credit;
Part 4 contains other amendments to do with this Part.

^C53^I11024 Abolition of contracting-out for salary related schemes etc¶

^I31 Schedule 13 contains amendments to abolish contracting-out for salary related schemes.

^F12^I1902 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F12^I1903 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F12^I1904 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F12^I1905 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F12^I1906 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F12^I1907 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^I1908 Subsections (2) to (7) and Schedule 14 are repealed at the end of the period of 5 years beginning with 6 April 2016.

^I1909 The Secretary of State may by order amend subsection (8) to extend the period for the time being mentioned there.

Part 2 Option to boost old retirement pensions¶

^I149^I406^I18525 Option to boost old retirement pensions¶

In Schedule 15—

Part 1 contains amendments to allow certain people to pay additional contributions to boost their retirement pensions;
Part 2 contains amendments to allow corresponding legislation to be put in place for Northern Ireland.

Part 3 Pensionable age¶

26 Increase in pensionable age to 67¶

1 Paragraph 1 of Schedule 4 to the Pensions Act 1995 is amended as follows.

2 In sub-paragraph (6) for “6th April 1968” substitute “ 6th April 1960 ”.

3 For sub-paragraph (7) and table 3 substitute—

7 A person born on any day in a period mentioned in column 1 of table 3 attains pensionable age when the person attains the age shown against that period in column 2.

TABLE 3

(1)	(2)
Period within which birthday falls	Age pensionable age attained
6th April 1960 to 5th May 1960	66 years and 1 month
6th May 1960 to 5th June 1960	66 years and 2 months
6th June 1960 to 5th July 1960	66 years and 3 months
6th July 1960 to 5th August 1960	66 years and 4 months
6th August 1960 to 5th September 1960	66 years and 5 months
6th September 1960 to 5th October 1960	66 years and 6 months
6th October 1960 to 5th November 1960	66 years and 7 months
6th November 1960 to 5th December 1960	66 years and 8 months
6th December 1960 to 5th January 1961	66 years and 9 months
6th January 1961 to 5th February 1961	66 years and 10 months
6th February 1961 to 5th March 1961	66 years and 11 months

7A For the purposes of table 3—

a a person born on 31st July 1960 is to be taken to attain the age of 66 years and 4 months at the commencement of 30th November 2026;

b a person born on 31st December 1960 is to be taken to attain the age of 66 years and 9 months at the commencement of 30th September 2027;

c a person born on 31st January 1961 is to be taken to attain the age of 66 years and 10 months at the commencement of 30th November 2027.

4 In sub-paragraph (8) for “5th April 1969” substitute “ 5th March 1961 ”.

27 Periodic review of rules about pensionable age¶

1 The Secretary of State must from time to time—

a review whether the rules about pensionable age are appropriate, having regard to life expectancy and other factors that the Secretary of State considers relevant, and

b prepare and publish a report on the outcome of the review.

2 The first report must be published before 7 May 2017.

3 Each subsequent report must be published before the end of the period of 6 years beginning with the day on which the previous report was published.

4 For the purposes of each review, the Secretary of State must require the Government Actuary or Deputy Government Actuary to prepare a report for the Secretary of State on—

a whether the rules about pensionable age mean that, on average, a person who reaches pensionable age within a specified period can be expected to spend a specified proportion of his or her adult life in retirement, and

b if not, ways in which the rules might be changed with a view to achieving that result.

5 The Secretary of State must, for the purposes of a review, appoint a person or persons to prepare a report for the Secretary of State on other specified factors relevant to the review.

6 The Secretary of State must lay before Parliament any report prepared under this section.

7 For the purposes of subsection (4)—

a a person's adult life is the part of the person's life after he or she reaches the specified age;

b the proportion of a person's adult life spent in retirement is the proportion of his or her adult life spent after reaching pensionable age.

8 In this section—

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 (and “the rules about pensionable age” means those rules);
“specified” means specified by the Secretary of State.

Part 4 State pension credit¶

28 State pension credit: phasing out assessed income periods¶

^I11 In section 6 of the State Pension Credit Act 2002 (duty to specify assessed income period), in subsection (1), after “subsection (3) or (4)” insert “ where the relevant decision takes effect before 6 April 2016 ”.

^I12 At the end of the heading to that section insert “ for pre-6 April 2016 awards ”.

^I3133 Regulations under section 9(5) of the State Pension Credit Act 2002 may in particular be made for the purpose of phasing out, on or after 6 April 2016, any remaining assessed income period that is 5 years or shorter than 5 years.

29 Preserving indefinite status of certain existing assessed income periods¶

1 If this section comes into force before 6 April 2014—

a section 105(6) of the Pensions Act 2008 (which provides that section 9(6) of the State Pension Credit Act 2002 ceases to have effect on 6 April 2014) is repealed, and

b in section 9(6)(a) of the State Pension Credit Act 2002 (duration of assessed income period for certain transitional cases to be treated as indefinite), after “brought to an end” insert “ , on or after 6 April 2009 but before 6 April 2014, ”.

2 If this section comes into force on or after 6 April 2014—

a section 105(6) of the Pensions Act 2008 (which provides that section 9(6) of the State Pension Credit Act 2002 ceases to have effect on 6 April 2014) is repealed and is to be treated as never having had effect, and

b in section 9(6)(a) of the State Pension Credit Act 2002 (duration of assessed income period for certain transitional cases to be treated as indefinite) as restored by this section, after “brought to an end” insert “ , on or after 6 April 2009 but before 6 April 2014, ”.

^C60^C71^C9^C15^C33^C63^C20Part 5 Bereavement support payment¶

^I101^I10830 ^C60Bereavement support payment¶

1 A person is entitled to a benefit called bereavement support payment if—

a the person's spouse, civil partner or cohabiting partner dies,

aa in the case of a person whose cohabiting partner dies, the person is pregnant or entitled to child benefit in circumstances specified under subsection (4) or, where no such circumstances are specified, in such circumstances as the Secretary of State may specify by regulations,

b the person is under pensionable age when the spouse, civil partner or cohabiting partner dies,

c the person is ordinarily resident in Great Britain, or a specified territory, when the spouse, civil partner or cohabiting partner dies, and

d the contribution condition is met (see section 31).

1A Only one person is entitled to bereavement support payment in respect of one death.

1B Where, apart from subsection (1A), more than one person would be so entitled, entitlement is to be determined in accordance with subsections (1C) and (1D).

1C Where only one of those persons is a member of the same household as the deceased, that person is entitled.

1D Where there is more than one person who is a member of the same household as the deceased and would (apart from subsection (1A)) be entitled—

a if one of those persons is the deceased’s spouse or civil partner and is pregnant or entitled to child benefit in circumstances specified under subsection (1)(aa) or (4), that person is entitled;

b if there is no spouse or civil partner entitled under paragraph (a), the deceased’s cohabiting partner who is pregnant or entitled to child benefit in circumstances specified under subsection (1)(aa) or (4) is entitled (but this is subject to paragraphs (c) and (d));

c if there is more than one cohabiting partner within paragraph (b), the cohabiting partner who has been a member of the same household as the deceased for longest is entitled;

d if there is more than one cohabiting partner within paragraph (b) and each partner has been a member of the same household as the deceased for the same length of time, the Secretary of State must determine who is entitled.

2 The Secretary of State must by regulations specify—

a the rate of the benefit, and

b the period for which it is payable.

3 The regulations may specify different rates for different periods.

4 In the case of a person who is pregnant or entitled to child benefit in specified circumstances, the regulations may—

a specify a higher rate;

b provide for the allowance to be payable for a longer period.

5 A person is not entitled to bereavement support payment for periods after the person has reached pensionable age.

6 A person is not entitled to bereavement support payment if the death occurred before this section came fully into force.

6A For the purposes of this section, the Secretary of State may by regulations specify—

a circumstances in which the fact that two persons are married to each other, or are civil partners or cohabiting partners of each other, is to be disregarded;

b circumstances in which two persons are to be treated as if they were married to each other or were civil partners or cohabiting partners of each other;

c circumstances in which people are to be treated as being, or as not being, members of the same household.

6B For the purposes of this section, two persons are cohabiting partners if they are not married to, or civil partners of, each other but are living together as if they were married or civil partners.

6C The Secretary of State must issue a statement of the Secretary of State’s policy with respect to making determinations under subsection (1D)(d).

7 In this section—

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995;
“specified territory” means a territory specified in regulations made by the Secretary of State.

31 Bereavement support payment: contribution condition and amendments¶

^I78^I3501 For the purposes of section 30(1)(d) the contribution condition is that, for at least one tax year during the deceased's working life—

a he or she actually paid Class 1 or Class 2 national insurance contributions, and

b those contributions give rise to an earnings factor (or total earnings factors) equal to or greater than 25 times the lower earnings limit for the tax year.

^I78^I3502 For earnings factors, see sections 22 and 23 of the Social Security Contributions and Benefits Act 1992.

^I78^I3503 For the purposes of section 30(1)(d) the contribution condition is to be treated as met if the deceased was an employed earner and died as a result of—

a a personal injury of the kind mentioned in section 94(1) of the Social Security Contributions and Benefits Act 1992, or

b a disease or personal injury of the kind mentioned in section 108(1) of that Act.

^I78^I3504 In this section the following expressions have the meaning given by section 122(1) of the Social Security Contributions and Benefits Act 1992—

“employed earner”,
“lower earnings limit”,
“tax year”, and
“working life”.

^I27^I3655 Schedule 16 contains amendments to do with bereavement support payment.

^I308^I18932 Bereavement support payment: prisoners¶

1 The Secretary of State may by regulations provide that a person is not to be paid bereavement support payment for any period during which the person is a prisoner.

2 “Prisoner” means a person (in Great Britain or elsewhere) who is—

a imprisoned or detained in legal custody, or

b unlawfully at large.

3 In the case of a person remanded in custody for an offence, regulations under subsection (1) may be made so as to apply only if a sentence of a specified description is later imposed on the person for the offence.

Part 6 Private pensions¶

Transfer of pension benefits¶

^I22933 Automatic transfer of pension benefits etc¶

Schedule 17—

a requires the Secretary of State to make regulations under which, in certain circumstances, the cash equivalent of a person's accrued rights to benefits under a pension scheme must be transferred to another scheme of which the person is an active member;

b permits the Secretary of State to make regulations requiring accounts relating to a person's accrued rights to benefits under a pension scheme to be merged in certain circumstances.

^F1434 Power to prohibit offer of incentives to transfer pension rights¶

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35 Expiry of power in section 34¶

If no regulations have been made under section 34 by the end of the period of 7 years beginning with the day on which it comes into force, that section is repealed at the end of that period.

^I9536 Short service benefit for scheme member with money purchase benefits¶

1 Section 71 of the Pension Schemes Act 1993 (basic principle as to short service benefit) is amended as follows.

2 In subsection (1)(a), after “service,” insert—

3 After subsection (9) insert—

4 In section 101AA of the 1993 Act (early leavers: cash transfer sums and contribution refunds), in subsection (4)(b), after “(a)” insert “ , (aa) ”.

Automatic enrolment¶

^I27637 Automatic re-enrolment: exceptions where automatic enrolment deferred¶

1 The Pensions Act 2008 is amended as follows.

2 In section 5 (automatic re-enrolment), after subsection (3) insert—

3 In section 30(7) (transitional period for defined benefits and hybrid schemes), at the end insert—

^I11238 Automatic enrolment: powers to create general exceptions¶

1 In section 10 of the Pensions Act 2008 (information to be given to workers)—

a in subsection (1)—

i for “must” substitute “ may ”;

ii in paragraphs (a) and (b), omit “all”;

b in subsection (2) for “must state” substitute “ may in particular make provision about ”.

2 In Chapter 8 of Part 1 of the Pensions Act 2008, before section 88 (and the heading “Workers” above it) insert—

Exceptions

87A Power to create exceptions from the employer duties etc

1 The Secretary of State may by regulations provide for exceptions to the employer duties; and an exception may in particular—

a turn an employer duty into a power;

b be framed by reference to a description of worker, particular circumstances or in some other way.

2 But the regulations may not provide for an exception for employers of a particular size.

3 Regulations which make provision under subsection (1)(a) may make provision modifying this Part or regulations made under it in connection with that provision.

4 The regulations may make provision in connection with the coming to an end of the state of affairs that caused an exception to apply, including provision—

a modifying this Part or regulations made under it in relation to a person;

b for the purpose of putting a person, wholly or partly, in the position he or she would have been in if the exception had never applied.

5 In this section “employer duties” means any duty of an employer under any provision of sections 2 to 11 and 54 or of regulations made under those sections.

3 In consequence of subsection (2), the following are repealed—

a section 292A of the Pensions Act 2004;

b section 5(4) of the Pensions Act 2008;

c section 18 of the Pensions Act 2011.

^I36339 Alternative quality requirements for UK defined benefits schemes¶

1 The Pensions Act 2008 is amended as follows.

2 After section 23 insert—

23A Alternative quality requirements for UK defined benefits schemes

1 The Secretary of State may by regulations provide that a defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if any one or more of the following is satisfied—

a the scheme is of a prescribed description and satisfies the quality requirement under section 20 in relation to that jobholder;

b the cost of providing the benefits accruing for or in respect of the relevant members over a relevant period would require contributions to be made of a total amount equal to at least a prescribed percentage of the members' total relevant earnings over that period;

c in the case of each of at least 90% of the relevant members, the cost of providing the benefits accruing for or in respect of the member over a relevant period would require contributions to be made of a total amount equal to at least a prescribed percentage of the member's total relevant earnings over that period.

2 For this purpose—

“contributions” means contributions to the scheme by, or on behalf or in respect of, a relevant member;
“relevant earnings” means earnings of a prescribed description;
“relevant members” means members of the scheme of a prescribed description;
“relevant period” means a period specified in or determined in accordance with the regulations.

3 A percentage prescribed under subsection (1)(b) or (c) must be at least 8%.

4 Regulations under subsection (1)(b) or (c) may make provision—

a about how to calculate whether the requirement is satisfied, including provision requiring the calculation to be made in accordance with prescribed methods or assumptions;

b requiring benefits of a prescribed description to be disregarded in determining whether the requirement is satisfied;

c that a scheme only satisfies the requirement if the scheme actuary certifies that it does; and for this purpose “scheme actuary” has the prescribed meaning.

5 Section 13(3) (meaning of “earnings”) applies for the purposes of this section as it applies for the purposes of that section.

6 The Secretary of State must from time to time review any regulations in force under subsection (1).

7 A review must be carried out—

a during 2017, and

b after that, no more than three years after the completion of the previous review.

3 In section 24 (quality requirement: UK hybrid schemes), in subsection (1)(b), for “23” substitute “ 23A ”.

4 In section 28 (certification that quality requirement or alternative requirement is satisfied)—

a after subsection (3A) insert—

;

b in subsection (4), after paragraph (d) insert—

5 In section 29 (transitional periods for money purchase and personal pension schemes), in subsections (1) and (3) omit “for money purchase and personal pension schemes”.

6 Section 30 (transitional period for defined benefits and hybrid schemes) is amended as follows.

7 In subsection (3), at the end of the substituted subsection (2) insert—

8 In subsection (5), in the substituted subsection (2)—

a in paragraph (a), after “defined benefits scheme” insert “ other than a scheme to which section 30(11)(a) applies ”;

b in paragraph (aa) (inserted by section 40 of this Act), after “a hybrid scheme” insert “ other than a scheme to which section 30(11)(b) applies ”;

c after paragraph (c) (inserted by section 40 of this Act), insert—

9 After subsection (10) (inserted by section 40 of this Act) insert—

^I23140 Automatic enrolment: transitional period for hybrid schemes¶

1 Section 30 of the Pensions Act 2008 (transitional period for defined benefits and hybrid schemes) is amended as follows.

2 In subsection (2)(b) and (c), for “a hybrid scheme” substitute “ a defined benefits member of a hybrid scheme ”.

3 In subsection (3), in the substituted subsection (2)—

a after “becomes” insert “ (a) ”;

b for “or a hybrid scheme” substitute

4 In subsection (5), in the substituted subsection (2)—

a in paragraph (a), for “or a hybrid scheme, or” substitute—

;

b after paragraph (b) insert—

5 After subsection (9) insert—

6 Subsection (7) applies if—

a an employer whose first enrolment date is before the date on which the amendments made by this section come into force (“the commencement date”) has given a jobholder notice under section 30(3) of the 2008 Act,

b the conditions in section 30(2) of that Act have continued to be satisfied during the period beginning with the employer's first enrolment date and ending with the day before the commencement date, and

c had the amendments made by this section come into force on 19 December 2012, the condition in section 30(2)(c) of that Act would not have been satisfied at a time during that period.

7 Section 30(5) to (7) of the 2008 Act (as amended by this section) applies in relation to the jobholder with the following modifications—

a references in section 30(5) and (6) of that Act to the closure date are to be read as references to the commencement date, and

b references in section 30(5) and (6) of that Act to the automatic enrolment date are to be read as references to—

i 19 December 2012, or

ii if later, the employer's first enrolment date;

and section 30(3) and (4) of that Act does not apply.

8 Expressions used in this section and in section 30 of the 2008 Act have the same meaning in this section as in that section.

41 Penalty notices under sections 40 and 41 of the Pensions Act 2008 etc¶

1 In sections 40(1)(d) and 41(1)(d) of the Pensions Act 2008 (fixed and escalating penalty notices), at the end insert “ , so far as relevant to the exercise of any of its functions under or by virtue of this Part ”.

2 In section 72 of the Pensions Act 2004 (powers to require information), in subsection (1A), for “Chapter 2 of Part 1 of the Pensions Act 2008 or section 51 of that Act” substitute “ or by virtue of Part 1 of the Pensions Act 2008 ”.

^I30642 Unpaid scheme contributions¶

1 The Pension Schemes Act 1993 is amended as follows.

2 In section 123 (payment by Secretary of State of unpaid scheme contributions on employer insolvency: interpretation)—

a in subsection (3), for the definition of “contract of employment” and related expressions substitute—

;

b in subsection (3), in paragraph (b) of the definition of “holiday pay”, for “the employee's contract of employment” substitute “ the worker's contract ”;

c after subsection (3) insert—

3 In section 124 (Secretary of State's duty to pay unpaid contributions)—

a for “an employee”, in each place, substitute “ a worker ”;

b for “the employee”, in each place, substitute “ the worker ”;

c for “the employee's” substitute “the worker's”;

d for “employees”, in each place, substitute “ workers ”.

4 In section 161, for “contract of employment” substitute “ worker's contract ”.

5 In section 165(7)—

a in paragraph (a), for “contract of employment the employee” substitute “ worker's contract the worker ”;

b in paragraph (b), for “employee” substitute “ worker ”.

Other¶

^I1043 Power to restrict charges or impose requirements in relation to schemes¶

Schedule 18 permits the Secretary of State to make regulations—

a restricting the charges that may be imposed on members of certain pension schemes;

b imposing requirements relating to administration or governance that must be satisfied in relation to certain pension schemes.

^I15544 Disclosure of information about transaction costs to members etc¶

1 In section 113 of the Pension Schemes Act 1993 (disclosure of information about schemes to members etc), after subsection (4) insert—

5 The Secretary of State must make regulations under subsection (1) requiring information about some or all of the transaction costs of a relevant scheme to be given to some or all of the persons mentioned in subsection (2).

6 The Secretary of State must by regulations make provision requiring the publication of information about—

a some or all of the transaction costs of a relevant scheme, and

b some or all of the administration charges imposed on members of a relevant scheme.

7 Regulations under subsection (6) may require other relevant information to be published along with information about transaction costs or administration charges in relation to a scheme.

8 “Other relevant information” means other information which would or may assist in making comparisons between those costs or charges and costs or charges in relation to other schemes.

9 Before making regulations by virtue of subsection (5) or (6), the Secretary of State must consult—

a the Financial Conduct Authority, and

b the Treasury;

(in addition to any other persons consulted in accordance with section 185(1)).

10 In this section—

“administration charge” has the meaning given by paragraph 1(5) of Schedule 18 to the Pensions Act 2014;
“relevant scheme” means a money purchase scheme that is an occupational pension scheme.

2 In the Financial Services and Markets Act 2000, after section 137F insert—

137FA FCA general rules: disclosure of information about pension scheme transaction costs etc

1 The FCA must make general rules requiring information about some or all of the transaction costs of a relevant scheme to be given to some or all of the persons mentioned in subsection (2).

2 Those persons are—

a members of the scheme,

b spouses or civil partners of members, and

c persons within the application of the scheme and qualifying or prospectively qualifying for its benefits.

3 The FCA must make general rules requiring the publication of information about—

a some or all of the transaction costs of a relevant scheme, and

b some or all of the administration charges imposed on members of a relevant scheme.

4 Rules made by virtue of subsection (3) may require other relevant information to be published along with information about transaction costs or administration charges in relation to a scheme.

5 “Other relevant information” means other information which would or may assist in making comparisons between those costs or charges and costs or charges in relation to other schemes.

6 Before the FCA publishes a draft of any rules to be made by virtue of this section, it must consult—

a the Secretary of State, and

b the Treasury.

7 In determining what provision to include in the rules, the FCA must have regard to any regulations about the disclosure or publication of transaction costs or administration charges that are for the time being in force under section 113 of the Pension Schemes Act 1993.

8 In this section—

“administration charge” has the meaning given by paragraph 1(5) of Schedule 18 to the Pensions Act 2014;
“money purchase scheme” has the meaning given by section 181(1) of the Pension Schemes Act 1993;
“personal pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993;
“relevant scheme” means a money purchase scheme that is—
1. a personal pension scheme where direct payment arrangements (within the meaning of section 111A of the Pension Schemes Act 1993) exist in respect of one or more members of the scheme who are workers, or
2. a personal pension scheme which is or has been registered under section 2 of the Welfare Reform and Pensions Act 1999 (stakeholder pension schemes);
“worker” means a person—
1. who is a worker for the purposes of Part 1 of the Pensions Act 2008, or
2. to whom a provision of Part 1 of that Act applies as if the person were a worker because of a provision of Chapter 8 of that Part;
but for the purposes of paragraph (b), ignore section 92 of that Act.

^I2545 Power to require pension levies to be paid in respect of past periods¶

1 The Secretary of State may by regulations provide for the Pensions Act 2004, and regulations made under it, to have effect, so far as relating to the requirement to pay pension levy, as if the amendments made by the 2010 regulations had always had effect.

2 Regulations under this section may in particular—

a modify the application of the Pensions Act 2004, or regulations made under it, in relation to amounts of pension levy required to be paid because of regulations under this section;

b provide for interest to be charged at a specified rate on such amounts (including in respect of periods before the coming into force of regulations under this section).

3 In this section—

“the 2010 regulations” means—
1. regulations 2, 3 and 8 of the Pension Protection Fund and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/196), and
2. regulation 2 of the Occupational Pension Schemes (Levies) (Amendment) Regulations 2010 (S.I. 2010/1930);
“pension levy” means—
1. a levy under regulations made under section 117 of the Pensions Act 2004 (administration levy),
2. a levy under regulations made under section 174 of that Act (initial levy), or
3. a levy under section 175 of that Act (pension protection levies).

^I29546 Prohibition and suspension orders: directors of corporate trustees¶

1 The Pensions Act 1995 is amended as follows.

2 After section 3 insert—

3A Prohibition orders: directors of corporate trustees etc

1 A company or Scottish partnership is prohibited from being a trustee of a trust scheme at any time when an individual who is a director of the company or a partner in the partnership is prohibited from being a trustee of the scheme by an order under section 3.

2 Where a company or partnership which is a trustee of a trust scheme becomes prohibited under subsection (1) in relation to the scheme, that subsection has the effect of removing the company or partnership as a trustee.

3 The Authority may, on the application of a company or Scottish partnership, give notice in writing to the applicant waiving the prohibition under subsection (1)—

a in relation to an individual against whom an order under section 3 has been made, and

b either generally or in relation to a particular scheme or particular description of schemes.

4 A notice may be given under subsection (3) only if the Authority is satisfied that the applicant would be a fit and proper person to be a trustee of the scheme or schemes to which the notice relates despite the individual being, or even if the individual were to become, a director of or partner in the applicant.

5 A notice given at any time under subsection (3) cannot affect anything done before that time.

6 An application under subsection (3) may not be made—

a during the period within which the determination to exercise the power to make the order against the individual may be referred to the Tribunal under section 96(3) or 99(7) of the Pensions Act 2004 (whether by a company or partnership which became prohibited under subsection (1) on the making of the order or by another person), and

b if the determination is so referred, until the reference, and any appeal against the Tribunal's determination, has been finally disposed of.

7 The Authority must prepare and publish a statement of the policies they intend to adopt in relation to the exercise of their powers under this section.

8 The Authority may revise any statement published under subsection (7) and must publish any revised statement.

9 References in this section to an order under section 3 are to an order under that section made on or after the date on which section 46(2) of the Pensions Act 2014 comes fully into force.

3 Section 4 (Pensions Regulator's power to suspend trustee of occupational pension scheme) is amended as follows.

4 In subsection (1)(f), after “paragraph” insert “ (aa), ”.

5 In subsection (2)(a), after “or (aa)” insert “ or, in a case where the Authority would have power to suspend a director or partner under paragraph (aa), by virtue of paragraph (f) ”.

6 Schedule 19 contains consequential amendments.

47 Preparation of guidance for pensions illustrations¶

In section 16 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (grants to bodies concerned with accounting standards etc), in subsection (2), after paragraph (o) insert—

48 Pensions Regulator's objectives¶

In section 5(1) of the Pensions Act 2004, after paragraph (c) insert—

^I38249 Maximum period between scheme returns to be 5 years for micro schemes¶

1 Section 63 of the Pensions Act 2004 is amended as follows.

2 After subsection (3) insert—

3 After subsection (4) insert—

^I405^I36650 Pension Protection Fund: increased compensation cap for long service¶

See Schedule 20 for amendments increasing the Pension Protection Fund compensation cap for people with long pensionable service.

^F251 Pension Protection Fund: compensation cap to apply separately to certain benefits¶

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^I32952 Public service pension schemes: transitional arrangements¶

1 Section 18 of the Public Service Pensions Act 2013 (restriction of existing pension schemes) is amended as follows.

2 After subsection (5) insert—

3 In each of subsections (6) and (8), after “(5)” insert “ or (5A) ”.

Part 7 Final provisions¶

53 Power to make consequential amendments etc¶

1 The Secretary of State or the Treasury may by order make consequential, incidental or supplementary provision in connection with any provision made by this Act.

2 An order under this section may amend, repeal, revoke or otherwise modify any enactment (whenever passed or made).

3 “Enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.

54 Regulations and orders¶

1 Regulations and orders under this Act are to be made by statutory instrument.

2 A statutory instrument containing (whether alone or with other provisions)—

a regulations under section 3, 17, 18(3) or (5), 19, 20, 30, 32 or 34,

b the first regulations under section 10,

c an order under section 53 that amends or repeals a provision of an Act,

d regulations under Schedule 17,

e regulations under paragraph 2 of Schedule 18 or regulations under paragraph 7 of that Schedule that amend a provision of an Act, ^F18...

f the first regulations under paragraph 1 or 3 of that Schedule, or

g the first regulations under paragraph 1 or 3 of that Schedule that make provision in relation to collective money purchase schemes within the meaning of Part 1 of the Pension Schemes Act 2021 (see section 1 of that Act).

may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

3 Any other statutory instrument containing regulations or an order under this Act is subject to annulment in pursuance of a resolution of either House of Parliament.

4 Subsection (3) does not apply to a statutory instrument containing an order under section 56(1), (6) or (8) only.

5 A power to make regulations or an order under this Act may be used—

a to make different provision for different purposes;

b in relation to all or only some of the purposes for which it may be used.

6 Regulations or orders under this Act may include incidental, supplementary, consequential, transitional, transitory or saving provision.

55 Extent¶

1 This Act extends to England and Wales and Scotland only, subject to the following provisions of this section.

2 Any amendment or repeal made by this Act has the same extent as the enactment to which it relates.

3 This Part extends also to Northern Ireland.

56 Commencement¶

1 This Act comes into force on such day or days as the Secretary of State may by order appoint, subject as follows.

2 The following come into force on the day on which this Act is passed—

a section 29;

b section 51;

c this Part.

3 The following come into force at the end of the period of 2 months beginning with the day on which this Act is passed—

a Part 3 ;

b sections 34 and 35;

c section 41;

d sections 47 and 48;

e paragraph 30(2) of Schedule 13.

4 Part 1 comes into force on 6 April 2016, so far as not brought into force earlier by an order under subsection (1).

5 The Secretary of State may by order—

a amend subsection (4) so as to replace the reference to 6 April 2016 with a later date, and

b make corresponding amendments in Part 1 or any enactment amended by it.

6 Section 52 comes into force on such day or days as the Treasury may by order appoint.

7 An order under subsection (1) or (6) may appoint different days for different purposes.

8 The Secretary of State may by order make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.

57 Short title¶

This Act may be cited as the Pensions Act 2014.

SCHEDULES

SCHEDULE 1 ¶

Transitional rate of state pension: calculating the amount

Section 5

Part 1 Introduction¶

^I3891

1 This Schedule sets out how to calculate the amounts used to work out the transitional rate of a person's state pension.

2 Part 2 of the Schedule sets out how to calculate the amount for a person's pre-commencement qualifying years.

3 Part 3 of the Schedule sets out how to calculate the amount for a person's post-commencement qualifying years (if any).

Part 2 Amount for pre-commencement qualifying years¶

How to calculate the amount for pre-commencement qualifying years¶

^I2792A person's amount for pre-commencement qualifying years is calculated as follows.

Step 1 - calculate the person's pension under the old system Calculate the weekly rate based on the old state pension and graduated retirement benefit (see paragraph 3 for more about this).
Step 2 - calculate a pension based on the new system Calculate the weekly rate based on the new state pension (see paragraph 4 for more about this).
Step 3 - take whichever rate is higher (the foundation amount) Take whichever of the rates found under Steps 1 and 2 is higher.
Step 4 - revalue to date when the person reached pensionable age Revalue the amount of that rate in accordance with paragraph 6.

The amount for the person's pre-commencement qualifying years is the amount as revalued under Step 4.

Step 1: calculation of the person's pension under the old system¶

^I893

1 For the purposes of Step 1 of the calculation in paragraph 2, the weekly rate based on the old state pension and graduated retirement benefit is—

a the rate of any Category A retirement pension and graduated retirement benefit to which the person would have been entitled if the person had reached pensionable age on 6 April 2016, or

b the rate of any graduated retirement benefit to which the person would have been entitled under section 36(7) of the National Insurance Act 1965 (persons not entitled to retirement pension) if the person had reached pensionable age on that date.

2 The following rules apply for the purposes of calculating that rate.

3 Calculate the rate that would have had effect on 6 April 2016 (but see sub-paragraph (6)).

4 Ignore—

a the amendments made by paragraphs 53 and 55 of Schedule 12 (which limit Category A retirement pensions and graduated retirement benefit to people who reach pensionable age before 6 April 2016);

b any requirement to make a claim;

c any provision suspending payment of, or disqualifying a person from receiving, any amount;

d section 45B of the Contributions and Benefits Act (reduction of additional pension because of pension sharing);

e section 37 of the National Insurance Act 1965 (graduated retirement benefit for widows etc).

5 Read the reference in section 45(4)(b) of the Contributions and Benefits Act (additional pension) to a person's working life as a reference to the period—

a beginning with the tax year in which the person reached 16, and

b ending with the tax year before the one in which the person actually reached pensionable age.

6 If an order under section 150 or 150A of the Administration Act (up-rating) is made before 6 April 2016 and it provides for an increase to come into force after that date, it is to be treated for the purposes of calculating the rate under this paragraph as having already come into force.

7 Where regulations under section 22(5ZA) of the Contributions and Benefits Act have the effect that a person is credited, on or after 6 April 2016, with earnings or contributions for a tax year starting before that date, the earnings or contributions are to be treated for the purposes of calculating the rate under this paragraph as having been credited before 6 April 2016.

8 A determination under section 48A(2) of the Pension Schemes Act 1993 (contracting-out: reinstatement in state scheme following payment of contributions equivalent premium) made on or after 6 April 2016 is to be treated for the purposes of calculating the rate under this paragraph as having been made before 6 April 2016.

Step 2: calculation of a pension based on the new system¶

^I1214

1 For the purposes of Step 2 of the calculation in paragraph 2, the weekly rate based on the new state pension is as follows.

2 If the person has 35 or more pre-commencement qualifying years, the rate is equal to—

a the full rate of the state pension on 6 April 2016, less

b any amount to reflect contracting out under the old system (see paragraph 5).

3 If the person has fewer than 35 pre-commencement qualifying years, the rate is equal to—

a the appropriate proportion of the full rate of the state pension on 6 April 2016, less

b any amount to reflect contracting out under the old system (see paragraph 5).

4 The “appropriate proportion”, in relation to a person, is—

\frac{1}{35} \times the person's number of pre-commencement qualifying years.

^I1975

1 In paragraph 4(2) and (3) references to an “amount to reflect contracting out under the old system” are to an amount equal to any difference between—

a the amount of any additional pension included in the Category A retirement pension calculated for the purposes of Step 1 of the calculation in paragraph 2, and

b the amount of any additional pension that would have been included if—

i sections 46 and 48A of the Pension Schemes Act 1993 were ignored, and

ii for the purposes of calculating the amounts referred to in section 45(2)(c) and (d) of the Contributions and Benefits Act any earnings paid to or for the benefit of the person in respect of contracted-out employment were treated as if they were not in respect of contracted-out employment.

2 “Contracted-out employment” means employment qualifying a person for a pension provided by a salary related contracted-out scheme, a money purchase contracted-out scheme or an appropriate personal pension scheme (and expressions used in this definition have the same meaning as in the Pension Schemes Act 1993).

Step 4: revaluation¶

^I1306

1 This paragraph determines how the amount mentioned in Step 4 of the calculation in paragraph 2 is to be revalued for the purposes of that Step.

2 If the amount is equal to or less than the full rate of the state pension on 6 April 2016, the amount is to be revalued in accordance with increases in the full rate of the state pension (see sub-paragraph (4)).

3 If the amount is greater than the full rate of the state pension on 6 April 2016—

a so much of the amount as is equal to the full rate of the state pension on 6 April 2016 is to be revalued in accordance with increases in the full rate of the state pension (see sub-paragraph (4)), and

b so much of the amount as exceeds the full rate of the state pension on that date is to be revalued in accordance with increases in the general level of prices (see sub-paragraph (5)).

4 For the purposes of sub-paragraphs (2) and (3)(a), an amount is revalued in accordance with increases in the full rate of the state pension by increasing it by the same percentage as any increase in the full rate of the state pension in the period—

a beginning with 6 April 2016, and

b ending with the day on which the person reached pensionable age.

5 For the purposes of sub-paragraph (3)(b), an amount is revalued in accordance with increases in the general level of prices by adding—

a the amount, and

b the amount multiplied by the revaluing percentage specified in the last order under section 148AC(3) of the Administration Act to come into force before the person reached pensionable age.

Part 3 Amount for post-commencement qualifying years¶

^I3187

1 A person's amount for post-commencement qualifying years (if any) is calculated as follows.

2 If the person has 35 or more post-commencement qualifying years, the amount is equal to the full rate of the state pension on the day on which the person reached pensionable age.

3 If the person has fewer than 35 post-commencement qualifying years, the amount is equal to the following proportion of the full rate of the state pension on the day on which the person reached pensionable age—

\frac{1}{35} \times the person's number of post-commencement qualifying years.

SCHEDULE 2 ¶

Transitional rate of state pension: up-rating

Section 5

^I1441This Schedule sets out how to up-rate the transitional rate of a person's state pension.

^I2692In this Schedule a reference to the transitional rate of a person's state pension is to the rate—

a taking into account any reduction under section 14, but

b ignoring any increase under section 17.

^I1453

1 The transitional rate of a person's state pension is to be increased under this paragraph if it is equal to or less than the full rate.

2 If at any time the full rate of the state pension is increased, the person's transitional rate is increased (at that time) by the same percentage as the increase in the full rate.

^I214

1 The transitional rate of a person's state pension is to be increased under this paragraph if it exceeds the full rate.

2 If at any time the full rate of the state pension is increased, the person's transitional rate is increased (at that time) by the same amount as the amount by which the full rate is increased.

^C57^C24^C18^C66^C74^C65^C58^C4^C803 If at any time an order under section 151A of the Administration Act comes into force, the person's transitional rate is increased (at that time) by an amount equal to the appropriate percentage of the excess.

4 In sub-paragraph (3)—

“the appropriate percentage” means the percentage specified in the order, and
“the excess” means the amount by which the transitional rate exceeded the full rate immediately before the order came into force.

SCHEDULE 3 ¶

Survivor's pension under section 7: inherited amount

Section 7

Introduction¶

^I1071This Schedule—

a sets out the circumstances in which a person (the “pensioner”) is entitled to an inherited amount for the purpose of section 7, and

b determines that amount.

Dead spouse or civil partner in old state pension system etc¶

^I1332

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the spouse or civil partner died before 6 April 2016,

c the pensioner was under pensionable age when the spouse or civil partner died, and

d the pensioner would, on reaching pensionable age, have been entitled to a Category B retirement pension under section 48B(4) or (4A) or 48BB of the Contributions and Benefits Act if the words “before 6 April 2016” were omitted.

2 The inherited amount is equal to the weekly rate at which that Category B retirement pension would have been payable on the day on which the pensioner reached pensionable age if any element of the rate attributable to the basic pension were ignored.

^I1423

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the spouse or civil partner reached pensionable age before 6 April 2016 but died on or after that date,

c the pensioner was under pensionable age when the spouse or civil partner died, and

d the pensioner would, on reaching pensionable age, have been entitled to a Category B retirement pension under section 48BB of the Contributions and Benefits Act if in subsection (3) of that section: (i) the words “before 6 April 2016” were omitted, and (ii) the reference to a bereavement allowance were a reference to bereavement support payment under section 30 of this Act.

2 The inherited amount is equal to the weekly rate at which that Category B retirement pension would have been payable on the day on which the pensioner reached pensionable age if section 48BB(8) and (9) of the Contributions and Benefits Act were ignored.

^I3524

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the spouse or civil partner reached pensionable age before 6 April 2016 but died on or after that date,

c the pensioner was over pensionable age when the spouse or civil partner died, and

d the pensioner would, when the spouse or civil partner died, have been entitled to a Category B retirement pension under section 48B(1) or (1A) of the Contributions and Benefits Act if the words “before 6 April 2016” were omitted.

2 The inherited amount is equal to the weekly rate at which that Category B retirement pension would have been payable on the day on which the spouse or civil partner died if any element of the rate attributable to the basic pension were ignored.

Dead spouse or civil partner in new state pension system¶

^I725

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the pensioner was over pensionable age when the spouse or civil partner died,

c the spouse or civil partner was, immediately before his or her death, entitled to a state pension payable at the transitional rate, and

d that transitional rate exceeded the full rate of the state pension.

2 The inherited amount is half of the amount by which the transitional rate of the state pension for the spouse or civil partner exceeded the full rate of the state pension immediately before the death.

^I96

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the pensioner was under pensionable age when the spouse or civil partner died,

c the spouse or civil partner was, immediately before his or her death, entitled to a state pension payable at the transitional rate,

d that transitional rate exceeded the full rate of the state pension, and

e the pensioner did not marry or form a civil partnership after the death and before reaching pensionable age.

2 The inherited amount is half of the amount by which the transitional rate of the state pension for the spouse or civil partner would have exceeded the full rate of the state pension if he or she had been alive on the day on which the pensioner reached pensionable age.

^I2417

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the pensioner was over pensionable age when the spouse or civil partner died,

c the spouse or civil partner was under pensionable age when he or she died but would have been entitled to a state pension payable at the transitional rate if he or she had reached pensionable age on the day of the death, and

d that transitional rate would have exceeded the full rate of the state pension.

^I1388

1 A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—

a the marriage took place or the civil partnership was formed before 6 April 2016,

b the pensioner was under pensionable age when the spouse or civil partner died,

c the spouse or civil partner died on or after 6 April 2016,

d the spouse or civil partner was under pensionable age when he or she died,

e the spouse or civil partner would have been entitled to a state pension payable at the transitional rate if he or she had reached pensionable age on the same day as the pensioner,

f that transitional rate would have exceeded the full rate of the state pension, and

g the pensioner did not marry or form a civil partnership after the death and before reaching pensionable age.

2 The inherited amount is half of the amount by which the transitional rate of the state pension for the spouse or civil partner would have exceeded the full rate of the state pension if he or she had reached pensionable age on the same day as the pensioner.

Supplementary¶

^I3119When determining entitlement to, or calculating, an inherited amount under this Schedule based on entitlement to an old state pension or a state pension under this Part of this Act ignore—

a any requirement to make a claim for that pension;

b any provision suspending payment of, or disqualifying a person from receiving, any amount of that pension.

SCHEDULE 4 ¶

Survivor's pension under section 7: up-rating

Section 7

Introduction¶

^I1251This Schedule sets out how to up-rate the rate of a person's state pension under section 7.

^I1352In this Schedule a reference to the rate of a person's state pension is to the rate—

a ignoring any reduction under section 7(4) (in the case of a state pension under section 7),

b taking into account any reduction under section 14 (in the case of a state pension under section 4), and

c ignoring any increase under section 17.

^I4133In this Schedule a reference to “the amount of any state pension that has priority” means the rate of any state pension to which the person is entitled under section 2, 4 or 12.

Rate of section 7 pension, when added to any priority pension, is less than the full rate¶

^I3484

1 The rate of the person's state pension under section 7 is to be increased under this paragraph if, when added to the amount of any state pension that has priority, it is equal to or less than the full rate of the state pension.

2 If at any time the full rate is increased, the rate of the person's state pension under section 7 is increased (at that time) by the same percentage as the increase in the full rate.

Rate of section 7 pension, when added to any priority pension, straddles the full rate¶

^I4165

1 The rate of the person's state pension under section 7 is to be increased under this paragraph if—

a the amount of any state pension that has priority is less than the full rate of the state pension, but

b the rate of the state pension under section 7, when added to the amount of any state pension that has priority, exceeds the full rate.

2 If at any time the full rate of the state pension is increased, the rate of the person's state pension under section 7 is increased (at that time) by an amount equal to the appropriate percentage of the shortfall immediately before that time.

^C68^C10^C43^C6^C3^C59^C30^C44^C75^C813 If at any time an order under section 151A of the Administration Act comes into force, the rate of the person's state pension under section 7 is increased (at that time) by an amount equal to the appropriate percentage of the excess immediately before the order comes into force.

4 In this paragraph—

“the appropriate percentage”—
1. in sub-paragraph (2), means the percentage by which the full rate is increased;
2. in sub-paragraph (3), means the percentage specified in the order;
“the excess” means the amount by which the rate of the state pension under section 7, when added to the amount of any state pension that has priority, exceeds the full rate;
“the shortfall” means the amount by which the amount of any state pension that has priority is less than the full rate.

Priority pension alone is equal to or higher than the full rate¶

^I433^C5^C40^C42^C7^C16^C70^C38^C41^C67^C866

1 The rate of the person's state pension under section 7 is to be increased under this paragraph if the amount of any state pension that has priority is equal to or higher than the full rate of the state pension.

2 If at any time an order under section 151A of the Administration Act comes into force, the rate of the person's state pension under section 7 is increased (at that time) by the percentage specified in the order.

SCHEDULE 5 ¶

Survivor's pension under section 9: inherited deferral amount

Section 9

Introduction¶

^I311This Schedule—

a sets out the circumstances in which a person (the “pensioner”) is entitled to an inherited deferral amount for the purpose of section 9, and

b determines that amount.

Dead spouse or civil partner entitled to old state pension with deferral increase¶

^I732

1 A pensioner whose spouse or civil partner has died is entitled to an inherited deferral amount under this paragraph if—

a the spouse or civil partner was entitled to an old state pension with an increase under paragraph 1 or 2A of Schedule 5 to the Contributions and Benefits Act, and

b the pensioner would, on reaching pensionable age or on the death of the spouse or civil partner, have been entitled to an old state pension if in the relevant provisions of the Contributions and Benefits Act: (i) the words “before 6 April 2016” were omitted, and (ii) any reference to a bereavement allowance included a reference to bereavement support payment under section 30 of this Act.

2 The inherited deferral amount is equal to the amount by which the weekly rate of the old state pension for the pensioner would have been increased under paragraph 4 of Schedule 5 to the Contributions and Benefits Act on the day on which the pensioner became entitled to the inherited deferral amount.

3 For the purposes of calculating the amount of that increase, paragraph 4(1A) of Schedule 5 to the Contributions and Benefits Act has effect as if after the words “apart from” (in each place) there were inserted “ this paragraph and ”.

Dead spouse or civil partner's entitlement to old state pension deferred at time of death¶

^I993

1 A pensioner whose spouse or civil partner has died is entitled to an inherited deferral amount under this paragraph if—

a the spouse or civil partner's entitlement to an old state pension was deferred when he or she died, and

3 For the purposes of calculating the amount of that increase—

a a pensioner who is not entitled to a choice under section 8 is to be treated as having met the condition in paragraph 4(1)(c) of Schedule 5 to the Contributions and Benefits Act,

b a pensioner who has chosen under section 8 to be paid a state pension under section 9 is to be treated as having met the condition in paragraph 4(1)(b) of Schedule 5 to the Contributions and Benefits Act, and

c paragraph 4(1A) of Schedule 5 to the Contributions and Benefits Act has effect as if after the words “apart from” (in each place) there were inserted “ this paragraph and ”.

4 In this paragraph “deferred” has the meaning given by section 55(3) of the Contributions and Benefits Act.

“The relevant provisions” of the Contributions and Benefits Act¶

^I1884For the purposes of this Schedule “the relevant provisions” of the Contributions and Benefits Act are those mentioned in section 8(9)(b).

Supplementary¶

^I2265When determining entitlement to, or calculating, an inherited deferral amount under this Schedule based on entitlement to an old state pension ignore—

a any requirement to make a claim for that pension;

b any provision suspending payment of, or disqualifying a person from receiving, any amount of that pension.

SCHEDULE 6 ¶

Reduced rate elections: effect on rate of section 4 pension

Section 11

Introduction¶

^I2381This Schedule modifies the rules about the transitional rate of the state pension for a woman if a reduced rate election was in force in respect of her at the beginning of the relevant 35-year period (and expressions used in this paragraph have the same meaning as in section 11).

Increased transitional rate for woman married to person over pensionable age etc¶

^I2602

1 This paragraph applies to the woman if on reaching pensionable age—

a she is married to a person who has reached pensionable age, or

b she is in a civil partnership with a person who has reached that age.

2 The transitional rate of the state pension for the woman is—

a the rate determined for her under section 5, or

b if higher, a weekly rate equal to the modified amount for her pre-commencement qualifying years alone.

3 The modified amount for the woman's pre-commencement qualifying years alone is the amount that would be calculated under Schedule 1 for her pre-commencement qualifying years alone if the basic pension in any Category A retirement pension calculated for her for the purposes of paragraph 3 of that Schedule were equal to the basic Category B amount.

4 “The basic Category B amount” is the amount specified in paragraph 5 of Part 1 of Schedule 4 to the Contributions and Benefits Act on 6 April 2016.

5 To find out what happens if the marriage or civil partnership comes to an end, see paragraph 4.

Increased transitional rate for widows or divorcees etc¶

^I2553

1 This paragraph applies to the woman if on reaching pensionable age she is not married or in a civil partnership but she has been married or in a civil partnership before.

2 The transitional rate of the state pension for the woman is—

a the rate determined for her under section 5, or

b if higher, a weekly rate equal to the modified amount for her pre-commencement qualifying years alone.

4 “The full amount of the basic pension” is the amount of the basic pension specified in section 44(4) of the Contributions and Benefits Act on 6 April 2016.

Recalculation of transitional rate where circumstances change¶

^I3364

1 If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—

a her transitional rate is to be recalculated applying paragraph 3(2), and

b Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

2 For the purposes of this paragraph—

a a civil partnership is not to be treated as having come to an end by reason of its having been converted into a marriage under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020;

b a civil partnership is not to be treated as having come to an end by reason of its having been converted into a marriage under Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 where it is a convertible Northern Ireland civil partnership as defined by regulation 2 of those Regulations.

3 For the purposes of this paragraph, a marriage is not to be treated as having come to an end by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.

^I295

1 If neither of paragraphs 2 and 3 apply to the woman but she subsequently comes within paragraph (a) or (b) of paragraph 2(1)—

a her transitional rate is to be recalculated applying paragraph 2(2), and

b Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

2 But the woman's rate is not to be recalculated under sub-paragraph (1) if it has already been recalculated under paragraph 4.

^I1696Nothing in paragraph 4 or 5 affects—

a the amount of state pension to which a woman is entitled for periods before that paragraph applies to her, or

b the amount of any increase under section 17 in a case where the period for which the woman's state pension is deferred has ended before that paragraph applies to her.

SCHEDULE 7 ¶

Reduced rate elections: basic amount of state pension under section 12

Section 12

^I2191This Schedule—

a sets out the circumstances in which a woman is entitled to a basic amount for the purpose of section 12, and

b determines that basic amount.

^I3962

1 A woman is entitled to a basic amount under this paragraph if she has reached pensionable age and—

a she is married to a person who has reached pensionable age, or

b she is in a civil partnership with a person who has reached that age.

2 The basic amount is the amount specified in paragraph 5 of Part 1 of Schedule 4 to the Contributions and Benefits Act on the day on which the woman became entitled under this paragraph.

^I2423

1 A woman is entitled to a basic amount under this paragraph if—

a on reaching pensionable age she is not married or in a civil partnership but she has been married or in a civil partnership before, or

b on reaching pensionable age she was married or in a civil partnership and the marriage or civil partnership has come to an end (because of the death of her spouse or civil partner or otherwise).

2 The basic amount is the amount of the basic pension specified in section 44(4) of the Contributions and Benefits Act on the day on which the woman became entitled under this paragraph.

^I3774A woman who is entitled to a basic amount under paragraph 3 is not entitled to a basic amount under paragraph 2.

SCHEDULE 8 ¶

Pension sharing: appropriate weekly rate under section 13

Section 13

Introduction¶

^I4201This Schedule sets out the appropriate weekly rate of a person's state pension under section 13.

Appropriate weekly rate for pensioner with old state scheme pension credit¶

^I3152

1 This paragraph sets out the appropriate weekly rate if the person is entitled to a state pension under section 13 because of an old state scheme pension credit.

2 If the person became entitled to the old state scheme pension credit in or after the final relevant year, the appropriate weekly rate is a weekly rate equal to the person's notional rate.

3 If the person became entitled to the old state scheme pension credit before the final relevant year, the appropriate weekly rate is a weekly rate equal to the person's notional rate multiplied by the appropriate revaluation percentage.

4 For the purposes of sub-paragraphs (2) and (3), a person's “notional rate” is the weekly rate of a notional pension under section 13 the cash equivalent of which would, on the valuation day, have been equal to the amount of the old state scheme pension credit.

5 For the purposes of sub-paragraph (4) assume that the notional pension becomes payable on the later of—

a the day on which the person reaches pensionable age, and

b the valuation day.

6 The “appropriate revaluation percentage” is the percentage specified, in relation to earnings factors for the tax year in which the person became entitled to the old state scheme pension credit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

7 In this paragraph—

“final relevant year” means the tax year immediately before that in which the person reaches pensionable age;
“valuation day” means the day on which the person became entitled to the old state scheme pension credit.

Appropriate weekly rate for pensioner with new state scheme pension credit¶

^I3453

1 This paragraph sets out the appropriate weekly rate if the person is entitled to a state pension under section 13 because of a new state scheme pension credit.

2 If the person was over pensionable age when he or she became entitled to the new state scheme pension credit, the appropriate weekly rate is a weekly rate equal to the amount of the credit.

3 If the person was under pensionable age when he or she became entitled to the new state scheme pension credit, the appropriate weekly rate is a weekly rate equal to the amount of the credit multiplied by the appropriate revaluation percentage.

4 The “appropriate revaluation percentage” is the percentage specified, in relation to the tax year in which the person became entitled to the new state scheme pension credit, by the last order under section 148AD of the Administration Act to come into force before the person reached pensionable age.

Supplementary¶

^I228^I794

1 Regulations may make provision about the calculation and verification of notional rates under paragraph 2.

2 The regulations may, in particular, provide—

a for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, or

b for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person specified in the regulations.

SCHEDULE 9 ¶

Pension sharing: up-rating state pension under section 13

Section 13

Introduction¶

^I4251This Schedule sets out how to up-rate the rate of a person's state pension under section 13.

^I1062In this Schedule a reference to the rate of a person's state pension is to the rate—

a ignoring any reduction under section 7(4) (in the case of a state pension under section 7),

b taking into account any reduction under section 14 (in the case of a state pension under section 4), and

c ignoring any increase under section 17.

^I2493

1 In this Schedule “the total amount of any state pension that has priority”, in relation to a person's state pension under section 13, means the sum of—

a the rate of any state pension to which the person is entitled under section 2, 4 or 12,

b the rate of any state pension to which the person is entitled under section 7, ^F3...

ba the rate of any state pension to which the person is entitled under regulations made under section 10 which make provision corresponding or similar to section 7 and Schedules 3 and 4, and

c the rate of any earlier state pension to which the person is entitled under section 13 (see sub-paragraph (2)).

2 Where a person is entitled to two or more state pensions under section 13 because he or she has become entitled to two or more state scheme pension credits, a pension arising because of an earlier credit is an “earlier” state pension for the purposes of sub-paragraph (1)(c).

Rate of section 13 pension, when added to any priority pension, is less than the full rate¶

^I3324

1 The rate of the person's state pension under section 13 is to be increased under this paragraph if, when added to the total amount of any state pension that has priority, it is equal to or less than the full rate of the state pension.

2 If at any time the full rate is increased, the rate of the person's state pension under section 13 is increased (at that time) by the same percentage as the increase in the full rate.

Rate of section 13 pension, when added to any priority pension, straddles the full rate¶

^I2645

1 The rate of the person's state pension under section 13 is to be increased under this paragraph if—

a the total amount of any state pension that has priority is less than the full rate of the state pension, but

b the rate of the state pension under section 13, when added to the total amount of any state pension that has priority, exceeds the full rate.

2 If at any time the full rate of the state pension is increased, the rate of the person's state pension under section 13 is increased (at that time) by an amount equal to the appropriate percentage of the shortfall immediately before that time.

^C22^C76^C8^C29^C64^C17^C1^C69^C23^C823 If at any time an order under section 151A of the Administration Act comes into force, the rate of the person's state pension under section 13 is increased (at that time) by an amount equal to the appropriate percentage of the excess immediately before the order comes into force.

4 In this paragraph—

“the appropriate percentage”—
1. in sub-paragraph (2), means the percentage by which the full rate is increased;
2. in sub-paragraph (3), means the percentage specified in the order;
“the excess” means the amount by which the rate of the state pension under section 13, when added to the total amount of any state pension that has priority, exceeds the full rate;
“the shortfall” means the amount by which the total amount of any state pension that has priority is less than the full rate.

Priority pension alone is equal to or higher than the full rate¶

^I22^C26^C28^C31^C25^C35^C79^C51^C54^C856

1 The rate of the person's state pension under section 13 is to be increased under this paragraph if the total amount of any state pension that has priority is equal to or higher than the full rate of the state pension.

2 If at any time an order under section 151A of the Administration Act comes into force, the rate of the person's state pension under section 13 is increased (at that time) by the percentage specified in the order.

SCHEDULE 10 ¶

Pension sharing: appropriate weekly reduction under section 14

Section 14

Introduction¶

^I2471This Schedule sets out the appropriate weekly reduction in the rate of a person's state pension for the purposes of section 14.

Appropriate weekly reduction for person subject to old state scheme pension debit¶

^I242

1 This paragraph sets out the appropriate weekly reduction if the person is subject to an old state scheme pension debit.

2 If the person became subject to the old state scheme pension debit in or after the final relevant year, the appropriate weekly reduction is an amount equal to the person's notional rate.

3 If the person became subject to the old state scheme pension debit before the final relevant year, the appropriate weekly reduction is an amount equal to the person's notional rate multiplied by the appropriate revaluation percentage.

4 For the purposes of sub-paragraphs (2) and (3), a person's “notional rate” is the weekly rate of a notional pension under section 4 the cash equivalent of which would, on the valuation day, have been equal to the amount of the old state scheme pension debit.

5 For the purposes of sub-paragraph (4) assume that the notional pension becomes payable on the later of—

a the day on which the person reaches pensionable age, and

b the valuation day.

6 The “appropriate revaluation percentage” is the percentage specified, in relation to earnings factors for the tax year in which the person became subject to the old state scheme pension debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

7 In this paragraph—

“final relevant year” means the tax year immediately before that in which the person reaches pensionable age;
“valuation day” means the day on which the person became subject to the old state scheme pension debit.

Appropriate weekly reduction for person subject to new state scheme pension debit¶

^I4193

1 This paragraph sets out the appropriate weekly reduction if the person is subject to a new state scheme pension debit.

2 If the person was over pensionable age when he or she became subject to the new state scheme pension debit, the appropriate weekly reduction is an amount equal to the amount of the debit.

3 If the person was under pensionable age when he or she became subject to the new state scheme pension debit, the appropriate weekly reduction is an amount equal to the amount of the debit multiplied by the appropriate revaluation percentage.

4 The “appropriate revaluation percentage” is the percentage specified, in relation to the tax year in which the person became subject to the new state scheme pension debit, by the last order under section 148AD of the Administration Act to come into force before the person reached pensionable age.

Supplementary¶

^I360^I3984

1 Regulations may make provision about the calculation and verification of notional rates under paragraph 2.

2 The regulations may, in particular, provide—

a for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, or

b for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person specified in the regulations.

SCHEDULE 11 ¶

Pension sharing: amendments

Section 15

Family Law (Scotland) Act 1985 (c. 37)¶

^I4121In section 27 of the Family Law (Scotland) Act 1985 (interpretation), in subsection (1), in the definition of “relevant state scheme rights”—

a before paragraph (a) insert—

;

b in paragraph (b) after “55A” insert “ or 55AA ”.

Welfare Reform and Pensions Act 1999 (c. 30)¶

^I2619The Welfare Reform and Pensions Act 1999 is amended as follows.

^I31610

1 Section 47 (shareable state scheme rights) is amended as follows.

2 After subsection (1) insert—

3 In subsection (2)—

a after “shareable” insert “ old ”;

b in paragraph (b), after “55A” insert “ or 55AA ”.

4 After subsection (2) insert—

^I181^I3011In section 48 (activation of benefit sharing), in subsection (1), for the words from the beginning to “shareable state scheme rights” substitute “ Section 49 or 49A applies where any of the following has taken effect in relation to a person's shareable state scheme rights ”.

^I42212

1 Section 49 (creation of state scheme pension debits and credits) is amended as follows.

2 For subsection (1) substitute—

3 In subsection (2), after “shareable” insert “ old ”.

4 In subsection (3)(b), for “relevant” substitute “ shareable old ”.

5 After subsection (5) insert—

6 In subsection (6), at the appropriate place insert—

7 At the end of the heading insert “ : transferor in old state pension system or pension sharing activated before 6 April 2016 ”.

^I31913After section 49 insert—

49A Creation of debits and credits: transferor in new state pension system and sharing activated on or after 6 April 2016

1 This section applies if—

a the transferor is in the new state pension system, and

b the transfer day is 6 April 2016 or any later date.

2 Where this section applies because of a relevant order or provision—

a the transferor is subject, for the purposes of section 14 of the Pensions Act 2014, to a debit of the shared weekly amount, and

b the transferee is entitled, for the purposes of the relevant state pension legislation, to a credit of the shared weekly amount.

3 The shared weekly amount is the specified percentage of the excess amount of the transferor's state pension under section 4 of the Pensions Act 2014 as at the transfer day.

4 For the purposes of calculating the shared weekly amount—

a a transferor who is under pensionable age on the transfer day is to be treated as having reached pensionable age and to have become entitled to the state pension under section 4 of the Pensions Act 2014 on the transfer day;

b a transferor who has reached pensionable age on the transfer day but who has not yet become entitled to the state pension under section 4 of the Pensions Act 2014 is to be treated as having become entitled to the pension on that day.

5 In this section—

“the excess amount” has the meaning given by section 47(4);
“relevant order or provision” means the order or provision by virtue of which this section applies (see section 48);
“the relevant state pension legislation”—
1. in relation to a transferee in the old state pension system, means Part 2 of the Contributions and Benefits Act, and
2. in relation to a transferee in the new state pension system, means Part 1 of the Pensions Act 2014;
“specified percentage” means the percentage specified in the relevant order or provision for the purposes of subsection (3);
“transfer day” means the day on which the relevant order or provision takes effect;
“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.

^I3414

1 Section 51 (interpretation) is amended as follows.

2 The current text becomes subsection (1).

3 In that subsection for the definition of “shareable state scheme rights” substitute—

4 After that subsection insert—

State Pension Credit Act 2002 (c. 16)¶

^I25015In section 16 of the State Pension Credit Act 2002 (meaning of “retirement pension income”), in subsection (1), for paragraph (b) substitute—

Gender Recognition Act 2004 (c. 7)¶

^I32716In Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions), in paragraph 9(1)(a) and (3), after “section 55A” insert “ or 55AA ”.

SCHEDULE 12 ¶

State pension: amendments

Section 23

Part 1 Amendments to do with new state pension system¶

Forfeiture Act 1982 (c. 34)¶

^I2441In section 4 of the Forfeiture Act 1982 (Upper Tribunal to decide whether forfeiture rule applies to social security benefits), in the definition of “relevant enactment” in subsection (5), after the entry relating to the Pension Schemes Act 1993 insert— “ Part 1 of the Pensions Act 2014, ”.

Pensions Act 1995 (c. 26)¶

^I35930In Schedule 4 to the Pensions Act 1995 (pensionable age), in paragraph 1, for “and Part 1 of the Welfare Reform Act 2007” substitute “ , Part 1 of the Welfare Reform Act 2007 and the Pensions Act 2014 ”.

State Pension Credit Act 2002 (c. 16)¶

^I37442The State Pension Credit Act 2002 is amended as follows.

^I30043In section 7 (fixing of claimant's retirement provision for assessed income period), in subsection (6)(a), after “benefit under” insert “ Part 1 of the Pensions Act 2014 or ”.

^I25344In section 16 (meaning of “retirement pension income”), in subsection (1), before paragraph (a) insert—

Income Tax (Earnings and Pensions) Act 2003 (c. 1)¶

^I30145In section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2), before paragraph (a) insert—

Gender Recognition Act 2004 (c. 7)¶

^I4546The Gender Recognition Act 2004 is amended as follows.

^I15947In section 23 of that Act (power to modify statutory provisions) “enactment” includes sections 11 and 12 of, and Schedules 6 and 7 to, this Act.

^I38748

1 Schedule 5 (benefits and pensions) is amended as follows.

2 After paragraph 6 insert—

Pension under Part 1 of the Pensions Act 2014

1 Any question—

a whether the person is entitled to a state pension under Part 1 of the Pensions Act 2014 for any period after the certificate is issued, and

b (if so) the rate at which the person is so entitled for the period,

is to be decided as if the person's gender were the acquired gender.

2 Accordingly, if (immediately before the certificate is issued) the person—

a is a woman entitled to a state pension under Part 1 of the Pensions Act 2014, but

b has not attained the age of 65,

the person ceases to be so entitled when it is issued.

3 And, conversely, if (immediately before the certificate is issued) the person—

a is a man who has attained the age at which a woman of the same age attains pensionable age, but

b has not attained the age of 65,

the person is to be treated for the purposes of Part 1 of the Pensions Act 2014 as attaining pensionable age when it is issued.

4 But sub-paragraph (1) does not apply if and to the extent that the decision of any question to which it refers is affected by the payment or crediting of contributions, or the crediting of earnings, in respect of a period ending before the certificate is issued.

5 If the person's acquired gender is the male gender, sections 11 and 12 of, and Schedules 6 and 7 to, the Pensions Act 2014 (effect of reduced rate elections) apply in relation to the person as they apply in relation to a woman (but only once the person has reached pensionable age for a man).

6 Paragraph 10 makes provision about deferment of state pensions under Part 1 of the Pensions Act 2014.

3 In paragraph 7, in sub-paragraph (1), at the end insert “ (but this is subject to sub-paragraph (3)) ”.

4 In paragraph 10, in sub-paragraph (1), before paragraph (a) insert—

Finance (No. 2) Act 2005 (c. 22)¶

^I4649The Finance (No. 2) Act 2005 is amended as follows.

^I4750

1 Section 8 (meaning of “applicable year of assessment” in section 7) is amended as follows.

2 In subsection (3), for “subsection (4)” substitute “ subsections (4) and (4A) ”.

3 After subsection (4) insert—

^I39551In section 9 (interpretation), in the definition of “state pension lump sum” in subsection (2), before paragraph (a) insert—

Welfare Reform Act 2012 (c. 5)¶

^F19^I5152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 2 Amendments to do with old state pension system¶

Graduated retirement benefit¶

^I27353

1 Section 36 of the National Insurance Act 1965 (graduated retirement benefit), so far as continuing in force, is amended as follows.

2 In subsection (7), for “has attained pensionable age” substitute “ attained pensionable age before 6 April 2016 ”.

3 In subsection (8), in the definition of “retirement pension”, after “any category” insert “ under the Social Security Contributions and Benefits Act 1992 ”.

Category A retirement pensions¶

^I16454The Contributions and Benefits Act is amended as follows.

^I20755In section 44(1) (Category A retirement pensions), for paragraph (a) substitute—

^I42456

1 Section 48 (use of former spouse's contributions) is amended as follows.

2 In subsection (1), after “person” insert “ who attained pensionable age before 6 April 2016 ”.

3 After subsection (2) insert—

Category B retirement pensions¶

^I1757The Contributions and Benefits Act is amended as follows.

^I25858In section 23A (contributions credits for relevant parents and carers), in subsection (1)(b), after “section 48A” insert “ or 48AA ”.

^I6259In section 46 (modification of section 45 for calculating additional pension in certain benefits), in subsection (2), omit “48A(4) or” (in both places).

^I17460For section 48A substitute—

48A Category B retirement pension for married person or civil partner

1 A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

a the person attained pensionable age before 6 April 2016, and

b the spouse—

i has attained pensionable age, and

ii satisfies the relevant contribution condition.

2 But subsection (1) does not confer a right to a Category B retirement pension on—

a a man whose spouse was born before 6 April 1950, or

b a woman whose wife was born before 6 April 1950.

3 A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—

a the person attained pensionable age before 6 April 2016, and

b the contributing civil partner—

i was born on or after 6 April 1950,

ii has attained pensionable age, and

iii satisfies the condition in paragraph 5A of Schedule 3.

4 A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

5 A person ceases to be entitled to a Category B retirement pension under this section if—

a the person's spouse or civil partner dies (but see sections 48B and 51), or

b the person otherwise ceases to be married or in the civil partnership (but see section 48AA).

6 In subsection (1)(b)(ii) “the relevant contribution condition” means—

a in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

b in any other case, the condition in paragraph 5A of Schedule 3.

7 For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.

8 Section 51ZA contains special rules for cases involving changes in gender.

48AA Category B retirement pension for divorcee or former civil partner

1 A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—

a the person attained pensionable age—

i before 6 April 2016, and

ii before the marriage was dissolved, and

b the former spouse—

i attained pensionable age before the marriage was dissolved, and

ii satisfied the relevant contribution condition.

2 But subsection (1) does not confer a right to a Category B retirement pension on—

a a man whose former spouse was born before 6 April 1950, or

b a woman whose former wife was born before 6 April 1950.

3 A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—

a the person attained pensionable age—

i before 6 April 2016, and

ii before the civil partnership was dissolved, and

b the former civil partner—

i was born on or after 6 April 1950,

ii attained pensionable age before the civil partnership was dissolved, and

iii satisfied the condition in paragraph 5A of Schedule 3.

4 During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

5 During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).

6 In subsection (1)(b)(ii) “the relevant contribution condition” means—

a in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

b in any other case, the condition in paragraph 5A of Schedule 3.

7 For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.

8 A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.

9 Section 51ZA contains special rules for cases involving changes in gender.

^I38361

1 Section 48B (Category B retirement pension for widows and widowers) is amended as follows.

2 For subsections (1) to (1A) substitute—

1 A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

a the pensioner attained pensionable age—

i before 6 April 2016, and

ii before the spouse died, and

b the spouse satisfied the relevant contribution condition.

1ZA But subsection (1) does not confer a right to a Category B retirement pension on—

a a man who attained pensionable age before 6 April 2010, or

b a woman who attained pensionable age before 6 April 2010 and whose spouse was a woman.

1ZB In subsection (1)(b) “the relevant contribution condition” means—

a in a case where the spouse—

i died before 6 April 2010, or

ii died on or after that date having attained pensionable age before that date,

the conditions in paragraph 5 of Schedule 3, and

b in any other case, the condition in paragraph 5A of Schedule 3.

1A A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—

a the pensioner attained pensionable age—

i on or after 6 April 2010 but before 6 April 2016, and

ii before the civil partner died, and

b the civil partner satisfied the relevant contribution condition.

1B In subsection (1A)(b) “the relevant contribution condition” means—

a in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

b in any other case, the condition in paragraph 5A of Schedule 3.

3 After subsection (3) insert—

4 For subsection (4) substitute—

5 In subsection (6), after “subsection (4)” insert “ or (4A) ”.

6 In subsection (7), for “(4)” substitute “ (4A) ”.

7 After subsection (8) insert—

^I32862

1 Section 48BB (Category B retirement pension: entitlement by reference to widowed parent's allowance or bereavement allowance where no dependent children) is amended as follows.

2 In subsection (1), for “who has attained pensionable age” substitute “ who attained pensionable age before 6 April 2016 ”.

3 In subsection (3), for “who has attained pensionable age” substitute “ who attained pensionable age before 6 April 2016 ”.

^I7663

1 Section 48C (Category B retirement pension: general) is amended as follows.

2 In subsection (3), for “sections 48A(4)(b) and” substitute “ section ”.

3 In subsection (4), omit “48A(4),”.

^I34464For section 51 substitute—

51 Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010

1 A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension if—

a they were both over pensionable age at the time of the death,

b the pensioner attained pensionable age before 6 April 2010, and

c the spouse satisfied the relevant contribution condition.

2 But subsection (1) does not confer a right to a Category B retirement pension on—

a a woman whose husband has died, or

b a man whose wife died before 6 April 1979.

3 In subsection (1)(c) “the relevant contribution condition” means—

a in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

b in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

4 A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if—

a they were both over pensionable age at the time of the death,

b the pensioner attained pensionable age before 6 April 2010, and

c the deceased civil partner satisfied the relevant contribution condition.

5 In subsection (4)(c) “the relevant contribution condition” means—

a in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

b in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

6 The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and Schedule 4A as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner.

7 But in the case of—

a a man whose wife dies after 5 October 2002,

b a surviving party to a marriage of a same sex couple, or

c a surviving civil partner,

any amount of additional pension falling to be calculated under subsection (6) is to be halved.

8 For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year.

9 Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.

10 Section 51ZA contains special rules for cases involving changes in gender.

^I20165After section 51 insert—

51ZA Special provision for married person whose spouse changed gender

1 Section 48A(2)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

a her spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

b the marriage subsisted before the time when that certificate was issued.

2 Section 48AA(2)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

a her former spouse was, at the time the marriage was dissolved, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

b the marriage subsisted before the time when that certificate was issued.

3 Section 48B(1ZA)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

a her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

b the marriage subsisted before the time when that certificate was issued,

and in such a case the reference in section 48B(1ZB)(a)(ii) to the spouse having attained pensionable age before 6 April 2010 is to be read as a reference to the spouse having been born before 6 April 1945.

4 Section 51(1) does not confer a right to a Category B retirement pension on a woman if—

a her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

b the marriage subsisted before the time when that certificate was issued.

^I34766In section 52(3) (special provision for surviving spouses) for “prescribed maximum” substitute “ maximum amount specified in regulations ”.

^I25667

1 Schedule 3 (contribution conditions for entitlement to benefit) is amended as follows.

2 In paragraph 5, for sub-paragraph (1) substitute—

3 In paragraph 5A(1), for paragraphs (b) and (c) substitute—

^I38168In Part 1 of Schedule 4 (rates of certain benefits), in paragraph 5, for “section 48A(3)” substitute “ section 48A(4) or 48AA(4) ”.

^I28169In Schedule 4A (additional pension: accrual rates for purposes of section 45(2)(c)), in paragraph 1(2), omit “, 48A(4)” (in both places).

^I13470In section 150 of the Administration Act (annual up-rating of benefits), in subsection (1), after paragraph (ab) insert—

^I33971In section 46 of the Pension Schemes Act 1993 (effect of entitlement to guaranteed minimum pensions on payment of social security benefits), in subsection (6)(b)(iii), omit “48A,”.

^I33572In section 128 of the Pensions Act 1995 (additional pension: calculation of surpluses), in subsection (6), omit “48A,”.

^I18073In Schedule 4 to the Pensions Act 1995 (equalisation of, and increase in, pensionable age for men and women), omit paragraph 3(2) and (3).

^I6674In section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2)—

a in paragraph (a), after “48A,” insert “ 48AA, ”;

b in paragraph (b), after “1992” insert “ or any provision under the law of Northern Ireland that corresponds to section 48AA of SSCBA 1992 ”.

^I775In Schedule 24 to the Civil Partnership Act 2004, omit paragraphs 25(6) and 28(6).

^I28876In Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions), in paragraph 8(1)(a) and (3), after “48A,” insert “ 48AA, ”.

^I27177In Schedule 4 to the Marriage (Same Sex Couples) Act 2013, omit paragraphs 11, 12, 13 and 16.

Category C retirement pensions: repeal of spent provisions¶

^I7478The Contributions and Benefits Act is amended as follows.

^I35879In section 63(f)(i) (descriptions of non-contributory benefits), for the words from “payable” to “widows” substitute “ payable in certain cases to a widow whose husband was over pensionable age on 5 July 1948 or to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death ”.

^I12780

1 Section 78 (Category C retirement pensions etc) is amended as follows.

2 Omit subsections (1), (2) and (5).

3 In subsections (7) and (8), omit “Category C or”.

^I42781In Part 3 of Schedule 4 —

a omit paragraph 6 (rate of Category C retirement pension);

b in paragraph 7 (rate of Category D retirement pension), for the text in the second column substitute the amount specified in paragraph 6 as the higher rate for a Category C retirement pension immediately before 6 April 2016.

^I9182In section 150A of the Administration Act (annual up-rating), in subsection (10), in the definition of “the specified amounts in the case of Category B, C or D retirement pensions”—

a in paragraph (a), omit the final “and”;

b in paragraph (b), for “amounts specified in paragraphs 6 and 7” substitute “ amount specified in paragraph 7 ”;

c at the end of paragraph (b) insert

^I34283In Schedule 5 to the Gender Recognition Act 2004 (benefits and pensions) omit paragraph 11 and the heading above it.

Category D retirement pensions¶

^I28984In section 78(3) of the Contributions and Benefits Act (entitlement to a Category D retirement pension), for “and satisfies” substitute “ , who reached pensionable age before 6 April 2016 and who satisfies ”.

Age addition¶

^I37385In sections 63(g) and 79(1) of the Contributions and Benefits Act (age addition), after “retirement pension of any category” insert “ under this Act ”.

Christmas bonus¶

^I21286In section 150(2) of the Contributions and Benefits Act (Christmas bonus: interpretation), for the definition of “retirement pension” substitute—

Transition: same sex marriages¶

^I41087

1 If marriage of same sex couples is not lawful under the law of Scotland when the amendments made by this Part of this Schedule come into force then, under the law of Scotland, references in the amendments to a married person do not include a person married to someone of the same sex; and related expressions (such as “spouse”) are to be read accordingly.

2 See also Part 1 of Schedule 2 to the Marriage (Same Sex Couples) Act 2013 (power to provide for English and Welsh marriages of same sex couples to be treated in Scotland as civil partnerships).

Part 3 Amendments to do with state pension credit¶

^I240^I21788The State Pension Credit Act 2002 is amended as follows.

^I34189In section 3 (savings credit), for subsection (1) substitute—

^I32090After that section insert—

^I35491In Schedule 1 to the Pensions Act 2007, omit paragraph 44.

Part 4 Other amendments to do with Part 1¶

Pension Schemes Act 1993 (c. 48)¶

^I17595Section 46A of the Pension Schemes Act 1993 (retirement in tax year after 5 April 2020) is repealed.

Pensions Act 2008 (c. 30)¶

^I20296In the Pensions Act 2008, the following are repealed—

a sections 102 and 103 (consolidation of additional pension);

b Schedule 3 (consolidation of additional pension);

c in Schedule 4 (minor and consequential amendments)—

paragraph 4(2)(b) and (3)(b);
paragraph 6(3);
paragraph 7(a);
paragraph 8(a);
paragraph 9(2)(c);
paragraph 10;
paragraphs 13 to 22.

Pensions Act 2011 (c. 19)¶

^I7197In the Pensions Act 2011, the following are repealed—

a section 2(5) to (9) and Schedule 2 (abolition of certain additions to the state pension);

^I292b section 3 and Schedule 3 (consolidation of additional pension).

SCHEDULE 13 ¶

Abolition of contracting-out for salary related schemes

Section 24

Part 1 Pension Schemes Act 1993: amendments¶

^I338^I181The Pension Schemes Act 1993 is amended as follows.

^I882For “the abolition date” (in each place) substitute “ the first abolition date ”.

^I2933In the heading for Part 3 of the Act—

a for “Certification of pension schemes” substitute “ Schemes that were contracted-out etc ”;

b omit “and duties”.

^I3554For the heading to Chapter 1 of Part 3 substitute “ Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc ”.

^I605Section 7 (issue of contracting-out certificates) is repealed (and accordingly, any certificates in force under that section immediately before this paragraph comes into force cease to have effect).

^I1796After section 7 insert—

7A Meaning of “the first abolition date” and “the second abolition date”

In this Act—

“the first abolition date” means 6 April 2012 (the date appointed for the commencement of section 15(1) of the Pensions Act 2007 (abolition of contracting-out for defined contribution pension schemes));
“the second abolition date” means 6 April 2016 (the date on which section 56(4) of the Pensions Act 2014 provides for the commencement of section 24(1) of that Act (abolition of contracting-out for salary related schemes)).

7B Meaning of “contracted-out scheme” and “appropriate scheme” etc.

1 This section applies for the interpretation of this Act.

2 An occupational pension scheme was “contracted-out” at a time if, at that time, there was in force a certificate under section 7 (as it then had effect) stating that the employment of an earner in employed earner's employment was contracted-out employment by reference to the scheme.

3 “Contracting-out certificate” means a certificate of the kind mentioned in subsection (2).

4 An occupational pension scheme was a “salary related contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 9(2) (as it then had effect).

5 An occupational pension scheme was a “money purchase contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 9(3) (as it then had effect).

6 A personal pension scheme was an “appropriate scheme” at a time if, at that time, there was in force a certificate issued under section 7(1)(b) (as it then had effect) stating that the scheme was an appropriate scheme.

7 “Appropriate scheme certificate” means a certificate of the kind mentioned in subsection (6).

8 An appropriate scheme certificate that was in force in relation to a scheme is to be taken as conclusive that the scheme was, at that time, an appropriate scheme.

^I857

1 Section 8 (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”) is amended as follows.

2 For subsection (1) substitute—

3 After subsection (1A) insert—

4 In subsection (2), in the definition of “guaranteed minimum pension”, for “by an occupational pension scheme” substitute “ , by a scheme that was a salary related contracted-out scheme, ”.

5 For subsection (4) substitute—

^I1868The italic heading above section 9 is repealed.

^I139Sections 9 and 11 (requirements for certification of schemes: general) are repealed.

^I6510The italic heading above section 12A is repealed.

^I33011Sections 12A to 12D (requirements for certification applying to employment from 6 April 1997) are repealed.

^I37512For the italic heading above section 13 substitute “ Guaranteed minimum pensions ”.

^I17813

1 Before section 13 insert—

2 For the purposes of section 12E it does not matter whether the scheme ceased to be contracted-out when the amendment made by paragraph 5 of this Schedule came into force or before that time.

3 But section 12E does not treat a scheme as having included any provision before this paragraph comes into force.

^I40714In section 13 (minimum pensions for earners), in subsection (2)—

a for “is a married woman or widow who is liable” substitute “ was a married woman or widow who was liable ”;

b after “Act 1992” insert “ at a time during a relevant year when she was in contracted-out employment by reference to the scheme ”;

c at the end of that subsection insert—

^I30515

1 Section 14 (earner's guaranteed minimum) is amended as follows.

2 For subsection (1) substitute—

3 In subsection (2), for “earnings such as are mentioned in subsection (1)” substitute “ excess earnings mentioned in subsection (1)(b) ”.

^I37816In section 16 (revaluation of earnings factors for the purposes of section 14: early leavers etc), for subsection (2) substitute—

^I21817

1 Section 17 (minimum pensions for widows, widowers and surviving civil partners) is amended as follows.

2 In subsection (4A), after paragraph (a) insert—

3 After subsection (9) insert—

^I30418In section 20 (transfer of accrued rights), in subsection (1)(a)—

a in sub-paragraph (i), after “under a” insert “ scheme that was a ”;

b in sub-paragraph (ii)—

i omit “which is not contracted-out,”;

ii after “under a” insert “ scheme that was a ”.

^I3519In section 23 (securing of benefits), in subsection (2), omit paragraph (d).

^I14320In section 24A—

a the existing text becomes subsection (1), and

b after that subsection insert—

^I22421In section 25 (power for HMRC to impose conditions as to investments and resources), in subsection (2), after “A” insert “ scheme that was a ”.

^I5422Sections 34 to 36 (cancellation, variation, surrender and refusal of certificates) are repealed.

^I11723In the italic heading above section 37, for “scheme rules after certification” substitute “ rules by former salary related contracted-out schemes ”.

^I302^I25924In section 37 (alteration of rules of contracted-out schemes) for subsections (1) to (3) substitute—

^I147^I24625After section 37 insert—

37A Transfer of liabilities etc: schemes contracted-out on or after 6 April 1997

1 Regulations may prohibit or restrict—

a the transfer of any liability—

i for the payment of pensions under a relevant scheme, or

ii in respect of accrued rights to such pensions,

b the discharge of any liability to provide pensions under a relevant scheme, or

c the payment of a lump sum instead of a pension payable under a relevant scheme,

except in prescribed circumstances or on prescribed conditions.

2 In this section “relevant scheme” means a scheme that was a salary related contracted-out scheme by virtue of section 9(2B) and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner's service on or after the principal appointed day (including, in a case where there has been a transfer payment, any pensions or rights deriving (directly or indirectly) from—

a an earner's service on or after the principal appointed day in employment that was contracted-out employment by reference to another scheme, or

b in a case where the transfer payment was made before the first abolition date, protected rights under another occupational pension scheme or under a personal pension scheme which derive from payments or contributions in respect of employment on or after the principal appointed day).

3 Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.

^I3226For the heading to Chapter 2 of Part 3 substitute “ Reduction in social security benefits for members of schemes that were contracted-out ”.

^I34927In section 40 (scope of Chapter 2)—

a omit paragraph (a);

b in paragraph (c) for “such schemes” substitute “ schemes that were contracted-out pension schemes ”.

^I8128The italic heading above section 41 is repealed.

^I26229Section 41 (reduced rates of Class 1 contributions) is repealed.

^I25230

1 Section 42 (review and alteration of reduced rates of Class 1 contributions) is repealed.

2 There is no duty, before the repeal of section 42 comes into force, to lay before Parliament any reports under that section.

^I40231In section 48A (additional pension and other benefits), in subsection (1), for the words from the beginning to the end of paragraph (b) substitute

In relation to—

a any tax week falling before the first abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 42A of this Act (as it then had effect),

b any tax week falling before the second abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 41 of this Act (as it then had effect), or

c any tax week falling before the first abolition date where an amount was paid under section 45(1) of this Act (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,

^I21432Section 49 (women, married women and widows) is repealed.

^I17733Section 50 (powers of HMRC to approve arrangements for scheme ceasing to be certified) is repealed.

^I29834In section 51 (calculation of guaranteed minimum pensions under approved arrangements), in subsection (1)(b), for “ceases” substitute “ ceased ”.

^I28435For section 52 substitute—

^I1936In section 53 (supervision: former contracted-out schemes), omit subsection (3).

^I38037Sections 55 to 68 (state scheme premiums) are repealed.

^I28738In section 87 (general protection principle), in subsection (1)(a), for sub-paragraph (i) substitute—

^I22539In section 96 (further provisions concerning exercise of option to take cash equivalent in a particular way), in subsection (2), in paragraph (a)(i) omit “which is not a contracted-out scheme”.

^I2640In section 109 (annual increase of guaranteed minimum pensions), in subsection (3A)(b), omit “for the purposes of Part 3 of the Pensions Act 1995”.

^I26741In section 171 (questions arising in proceedings), in subsection (1), omit paragraph (b) and the “or” before it.

^I33142In section 178 (trustees and managers of schemes), in paragraph (a)—

a after “1985” insert “ or ”;

b omit “or Part II of Schedule 5 to the Child Support, Pensions and Social Security Act 2000”.

^I20443

1 Section 181(1) (general interpretation) is amended as follows.

2 In the appropriate places insert—

3 Omit the definition of “abolition date”.

4 In the definition of “appropriate scheme” and “appropriate scheme certificate”, for “section 181A” substitute “ section 7B ”.

5 In the definition of “contracting-out certificate”, for “section 7 and section 181A” substitute “ section 7B ”.

6 In the definition of “contributions equivalent premium”, for “has the meaning given in” substitute “ means a premium that was paid under ”.

7 In the definition of “earner” and “earnings”, after “in accordance with” insert “ section 8(1B) of this Act and ”.

8 In the definition of “money purchase contracted-out scheme”, for “section 181A” substitute “ section 7B ”.

^I6344Section 181A (interpretation of references to money purchase contracted-out schemes or appropriate schemes after first abolition date) is repealed.

^I37245In section 185 (consultation about other regulations), omit subsection (9).

^I28546

1 Schedule 2 (certification regulations) is amended as follows.

2 Omit paragraphs 1 to 4.

3 In paragraph 5(3A), for “a contracted-out occupational pension scheme which is being wound up,” substitute “ a scheme which was a contracted-out occupational pension scheme and which was being wound up before the second abolition date ”.

4 Omit paragraphs 6 to 8.

^I14647

1 Schedule 4 (priority in bankruptcy) is amended as follows.

2 In paragraph 2—

a in sub-paragraph (1), after “contributions to a” insert “ Northern Ireland ”;

b in sub-paragraph (5), at the appropriate place insert—

3 In paragraph 3—

a in sub-paragraph (1), after “on account of a” insert “ Northern Ireland ”;

b after sub-paragraph (5) insert—

4 Omit paragraph 4(2).

Part 2 Other Acts: amendments¶

Pensions Act 1995 (c. 26)¶

^I28658The Pensions Act 1995 is amended as follows.

^I38459

1 Section 51 (annual increase in rate of pension) is amended as follows.

2 For “the appointed day” (in each place) substitute “ 6 April 1997 ”.

3 For subsection (8) substitute—

^I7560In section 54 (sections 51 to 53: supplementary), in subsection (3), omit the definition of “the appointed day”.

^I15061For section 69 substitute—

69 Grounds for applying for modifications: winding up registered schemes

1 The Authority may, on an application made to them by the trustees of a registered pension scheme which is being wound up, make an order—

a modifying the scheme for the purpose of enabling assets remaining after the liabilities of the scheme have been fully discharged to be distributed to the employer, or

b authorising the trustees to modify the scheme for that purpose.

2 But the Authority may act under subsection (1) only if prescribed requirements in relation to the distribution are satisfied.

3 Regulations may make provision requiring applications under subsection (1) to meet prescribed requirements.

4 Regulations may provide that in prescribed circumstances this section does not apply to schemes falling within a prescribed class or description or applies to them with prescribed modifications.

5 In this section “registered pension scheme” means an occupational pension scheme registered under section 153 of the Finance Act 2004 (other than a public service pension scheme).

^I662In section 70 (section 69: supplementary), omit subsection (3).

^I42163In section 71 (effect of orders under section 69), in subsection (1)—

a for “paragraph (a)” substitute “ paragraph (b) ”;

b for “paragraph (b)” substitute “ paragraph (a) ”.

64 In section 72 (modification of public service pension schemes), in subsection (1), for “section 69(1)(b)” substitute “ section 69(1)(a) ”.

^I42365Sections 136(1), (3) and (5), 137(3) and (4) and 148 (amendments to do with contracting-out) are repealed.

Employment Rights Act 1996 (c. 18)¶

^I39366The Employment Rights Act 1996 is amended as follows.

^I11967In section 3 (note to be included in statement of initial employment particulars), omit subsection (5).

^I18268In section 11 (references to employment tribunals), in subsection (3), omit paragraph (a) (including the “and” at the end of it).

Employment Act 2002 (c. 22)¶

^I15172In section 15 of the Employment Act 2002 (use of information by HMRC), in subsection (2)(c), for “(certification of pension schemes etc)” substitute “ (schemes that were contracted-out etc) ”.

Pensions Act 2004 (c. 35)¶

^I2073In section 258 of the Pensions Act 2004 (pension protection on transfer of employment), in subsection (2)(c), for sub-paragraphs (i) and (ii) substitute “ complies with prescribed requirements ”.

Companies Act 2006 (c. 46)¶

^I11874The Companies Act 2006 is amended as follows.

^I5375In section 140 (interests to be disregarded: employer's rights of recovery under pension scheme or employee's share scheme), in subsection (2), omit “section 61 of the Pension Schemes Act 1993 or”.

^I4376In section 673 (interests to be disregarded in determining whether company has beneficial interest: employer's charges and other rights of recovery), in subsection (1)(b), omit sub-paragraph (i).

Pensions Act 2007 (c. 22)¶

^I34377The Pensions Act 2007 is amended as follows.

^I8378

1 Section 15 (abolition of contracting-out for defined contribution pension schemes) is amended as follows.

2 In subsection (1), for “the abolition date” substitute “ 6 April 2012 ”.

3 In subsection (2), omit the definition of “the abolition date”.

4 In subsection (4), for “the abolition date” (in each place) substitute “ 6 April 2012 ”.

^I11179In section 27 (consequential provision, repeals and revocations), in subsection (6), for “the abolition date (within the meaning of section 15)” substitute “ 6 April 2012 ”.

^I26880

1 Schedule 4 (abolition of contracting-out for defined contribution pension schemes) is amended as follows.

2 In paragraphs 61, 62(1), (2)(a) and (b)(i) and (3), 65 and 66(2) for “the abolition date” (in each place) substitute “ 6 April 2012 ”.

3 In paragraph 67(1) omit the definition of “the abolition date”.

Pensions Act 2008 (c. 30)¶

^I8681The Pensions Act 2008 is amended as follows.

^I29482For section 21 substitute—

^I1183In section 22 (test scheme standard), for subsection (2) substitute—

^F5SCHEDULE 14 ¶

Power to amend schemes to reflect abolition of contracting-out

Section 24

^F5Introduction¶

^F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5What can the power be used to do?¶

^F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Creation of exceptions¶

^F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Requirement for actuary's certificate¶

^F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5When can the power be used?¶

^F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Can the power be used more than once?¶

^F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Modifications for multi-employer or sectionalised schemes¶

^F510. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5The power overrides other legislation¶

^F511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Procedural requirements and supplementary matters¶

^F512. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F513. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Information¶

^F514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5Definitions¶

^F515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 15 ¶

Option to boost old retirement pensions

Section 25

Part 1 Great Britain¶

Welfare Reform and Pensions Act 1999 (c. 30)¶

^I35714In section 47 of the Welfare Reform and Pensions Act 1999 (shareable state scheme rights), in subsection (2)(a), omit “earnings-related”.

Part 2 Northern Ireland¶

SCHEDULE 16 ¶

Bereavement support payment: amendments

Section 31

Forfeiture Act 1982 (c. 34)¶

^I2111In section 4 of the Forfeiture Act 1982 (Upper Tribunal to decide whether forfeiture rule applies to social security benefits), in the definition of “relevant enactment” in subsection (5), after the entry relating to Part 1 of this Act (inserted by Schedule 12 to this Act) insert— “ section 30 of that Act, ”.

Income Tax (Earnings and Pensions) Act 2003 (c. 1)¶

^I24346The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

^I23947In section 660 (taxable benefits: UK benefits - Table A), in the table in subsection (1), in the entry relating to bereavement allowance, omit the words “SSCBA 1992 Section 39B” (in the second column).

^I1248In section 677 (UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), in the entry relating to bereavement payments, omit the words “SSCBA 1992 Section 36” (in the second column).

SCHEDULE 17 ¶

Automatic transfer of pension benefits etc

Section 33

Part 1 Automatic transfer of pension benefits¶

Regulations providing for transfer of cash equivalent of transferable benefits¶

1 The Secretary of State must make regulations with a view to ensuring that, where a qualifying member of an automatic transfer scheme has transferable benefits under another pension scheme, the cash equivalent of the transferable benefits—

a is transferred to the automatic transfer scheme, and

b is used to provide rights for the member under it.

2 In this Schedule “automatic transfer scheme” means—

a a work-based pension scheme, other than a scheme of a prescribed description, which is registered under Chapter 2 of Part 4 of the Finance Act 2004 and is a money purchase scheme, or

b a pension scheme of a prescribed description.

3 In this Schedule “qualifying member”, in relation to an automatic transfer scheme, means an active member of the scheme of a prescribed description.

4 For the purposes of this Schedule a person has transferable benefits under a pension scheme if—

a the scheme is a transferable benefits scheme,

b the person is a member of the scheme,

c contributions to the scheme by, or on behalf or in respect of, the member have ceased,

d the member has accrued rights to benefits under the scheme rules ,

e all of those rights accrued on or after the prescribed date (which may be a date before the coming into force of this paragraph),

f the cash equivalent of those benefits is less than the prescribed amount (but not nil), and

g any other prescribed conditions are met.

5 In this Schedule “transferable benefits scheme” means—

a a work-based pension scheme, other than a scheme of a prescribed description, which is registered under Chapter 2 of Part 4 of the Finance Act 2004 and is a money purchase scheme, or

b a pension scheme of a prescribed description.

6 In sub-paragraph (4)—

a the reference to “scheme rules” is to be read in accordance with section 100B of the Pension Schemes Act 1993;

b “benefits” means—

i money purchase benefits other than money purchase benefits of a prescribed description, or

ii benefits of a prescribed description.

Automatic transfer scheme to find out whether members have transferable benefits¶

1 The regulations must require the trustees or managers of an automatic transfer scheme to take steps to find out whether a qualifying member of the scheme has transferable benefits under another pension scheme.

2 The regulations may make provision—

a about when a step is to be taken (for example, within a prescribed period after a person becomes a qualifying member or at prescribed intervals);

b for the steps to be taken at any particular time to relate to a particular qualifying member, or to some or all qualifying members.

Automatic transfer scheme to request transfer of cash equivalent¶

1 The regulations must require the trustees or managers of an automatic transfer scheme to give a transfer notice if—

a they find out that a qualifying member of the scheme has transferable benefits under another pension scheme, and

b any other prescribed conditions are met.

2 A “transfer notice” is a notice given to the trustees or managers of the other pension scheme requesting the transfer of the cash equivalent of the transferable benefits to the automatic transfer scheme.

3 The conditions that may be prescribed because of sub-paragraph (1)(b) include a condition that the trustees or managers must not give a transfer notice unless the qualifying member consents in accordance with the regulations.

Right to opt out of automatic transfer¶

1 If the regulations do not include the condition mentioned in paragraph 3(3), they must ensure that where the duty to give a transfer notice has arisen in relation to transferable benefits of a qualifying member of an automatic transfer scheme, the member can opt out of the transfer in accordance with the regulations.

2 The regulations must provide that, where the member does opt out—

a the duty to give the transfer notice is not to be complied with, and

b the cash equivalent of the member's transferable benefits is not to be transferred.

Information to be given to qualifying members of automatic transfer schemes¶

1 The regulations must require a prescribed person to give information to a qualifying member of an automatic transfer scheme who has transferable benefits under another scheme for the purpose of helping the member to decide whether (as applicable)—

a to consent to the giving of a transfer notice in relation to the transferable benefits, or

b to opt out of the transfer of the cash equivalent of the transferable benefits.

2 The information to be given—

a must include information about the effect of the regulations, and in particular the member's power to consent or right to opt out (as applicable);

b may include other information, for example information about the schemes.

Transferable benefits scheme to comply with request¶

1 The regulations must require the trustees or managers of a pension scheme who receive a transfer notice requesting the transfer of the cash equivalent of a person's transferable benefits to do what is needed to carry out the request.

2 The regulations may in particular—

a require the trustees or managers of the scheme to take particular steps to carry out the request;

b provide for the discharge, in prescribed circumstances, of any obligation to provide the transferable benefits.

3 The regulations may provide for circumstances in which the duty to carry out the request does not apply.

Automatic transfer scheme to use cash equivalent to provide rights under the scheme¶

1 The regulations must require the trustees or managers of an automatic transfer scheme to whom the cash equivalent of a person's transferable benefits is transferred to use the cash equivalent to provide rights for the person under the scheme.

2 The regulations may make provision about how that is to be done and in particular about—

a the nature and value of the rights to be provided;

b calculating and verifying the value of the rights to be provided.

Cash equivalents: calculation and verification¶

1 The regulations may provide for the manner in which cash equivalents are to be calculated and verified.

2 The regulations may in particular—

a provide that a cash equivalent is to be increased or reduced in prescribed circumstances;

b make provision about the time by reference to which a cash equivalent is to be calculated for the purposes of a provision of the regulations.

3 Regulations made because of sub-paragraph (2)(a) may provide for a cash equivalent to be reduced to nil.

Disclosure of information and establishment of database¶

1 The regulations must make provision about disclosure of information.

2 The regulations may in particular require a person to disclose information to another person—

a for the purposes of helping a person to comply with a duty imposed on the person by the regulations, or

b otherwise for the purposes of a provision of the regulations.

3 The regulations may require the Secretary of State or the Regulator to establish and operate a database containing information relating to people who have or had transferable benefits for the purposes of helping the trustees or managers of an automatic transfer scheme to comply with their duties under the regulations.

Compliance¶

1 The regulations may make provision with a view to ensuring compliance with any provision of the regulations.

2 For this purpose the regulations may in particular—

a provide for the Regulator to issue a notice (a “compliance notice”) to a person with a view to ensuring the person's compliance with a provision of the regulations;

b provide for the Regulator to issue a notice (a “third party compliance notice”) to a person with a view to ensuring another person's compliance with a provision of the regulations;

c provide for the Regulator to issue a notice (a “penalty notice”) imposing a penalty on a person where the Regulator is of the opinion that the person has failed to comply with a compliance notice or third party compliance notice or has contravened a provision of the regulations;

d provide for the making of a reference to the First-tier Tribunal or Upper Tribunal in respect of the issue of a penalty notice or the amount of a penalty;

e confer other functions on the Regulator.

3 The regulations may make provision for determining the amount, or the maximum amount, of a penalty in respect of a failure or contravention.

4 But the amount of a penalty imposed under the regulations in respect of a failure or contravention must not exceed—

a £5,000, in the case of an individual, and

b £50,000, in any other case.

Record keeping¶

1 The regulations may require any person—

a to make records;

b to preserve records for a prescribed period;

c to provide records to the Regulator on request.

2 The regulations may provide that section 10 of the Pensions Act 1995 (civil penalties) applies to a person who fails to comply with those requirements.

Further provision about the regulations¶

12The regulations may—

a impose or confer other functions on the trustees or managers of an automatic transfer scheme or transferable benefits scheme;

b confer a discretion on a person.

Review of limit on value of cash equivalent¶

1 The regulations must require the Secretary of State to review from time to time the amount for the time being prescribed under paragraph 1(4)(f).

2 The regulations must provide—

a for the first review to be conducted no later than 5 years after the date on which regulations under this Schedule first come into force;

b for subsequent reviews to be conducted no later than 5 years after the previous review.

3 The regulations must require the Secretary of State, in conducting a review, to have regard to—

a changes in the general level of prices in Great Britain;

b changes in the general level of earnings in Great Britain;

c any other factors the Secretary of State considers relevant.

4 The regulations must authorise the Secretary of State to estimate the general level of prices or earnings for the purposes of the review in the manner the Secretary of State thinks fit.

Part 2 Merger of pension accounts¶

1 The Secretary of State may by regulations make provision for the purposes of requiring dormant pension accounts of a qualifying member of an automatic transfer scheme to be merged into a current pension account of the member.

2 The regulations may not require a dormant pension account to be merged unless the accrued rights to benefits to which the account relates would be transferable benefits of the member if—

a all other accrued rights to benefits of the member, and any relevant contributions, were ignored, and

b any other prescribed matter were ignored.

3 The regulations may in particular—

a make provision for determining into which current pension account (if the member has more than one) a dormant pension account is to be merged;

b provide that the rules of the scheme that are to apply to a merged pension account are those that apply to the current pension account into which a dormant pension account is being merged;

c require the trustees or managers of the scheme to make a transfer of assets representing the accrued rights to benefits to which a dormant pension account relates;

d include provision corresponding or similar to any provision which may be made by regulations under Part 1 of this Schedule.

4 In this paragraph “pension account”, in relation to a member of a scheme, means an account relating to the member's accrued rights to benefits in respect of a particular period of employment; and a pension account—

a is “dormant” if relevant contributions in relation to the period of employment to which the account relates have ceased; and

b is “current” if such contributions have not ceased.

5 In this paragraph—

a references to “accrued rights to benefits”, in relation to a member of a scheme, are to accrued rights to benefits under the applicable rules (within the meaning given by paragraph 1(6));

b “employment” has the prescribed meaning;

c “relevant contributions”, in relation to a member of a scheme, means contributions to the scheme by, or on behalf or in respect of, the member.

Part 3 Interpretation etc¶

Interpretation etc¶

^I1291 In this Schedule—

“active member”—
1. in relation to an occupational pension scheme, has the meaning given by section 124(1) of the Pensions Act 1995, and
2. in relation to a personal pension scheme, means a member of the scheme in respect of whom contributions are being paid into the scheme;
“automatic transfer scheme” has the meaning given by paragraph 1(2);
“managers”, in relation to a pension scheme (other than a scheme established under a trust), means the persons responsible for the management of the scheme;
“money purchase benefits” has the meaning given by section 181(1) of the Pension Schemes Act 1993;
“money purchase scheme” has the meaning given by section 181(1) of the Pension Schemes Act 1993;
“occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993;
“pension scheme” means—
1. an occupational pension scheme, or
2. a personal pension scheme;
“personal pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993;
“prescribed” means prescribed by regulations made by the Secretary of State;
“qualifying member” has the meaning given by paragraph 1(3);
“the Regulator” means the Pensions Regulator;
“transferable benefits”, and references to a person having transferable benefits, are to be read in accordance with paragraph 1(4);
“transferable benefits scheme” has the meaning given by paragraph 1(5);
“transfer notice” means a notice given under regulations made because of paragraph 3;
“work-based pension scheme” means—
1. an occupational pension scheme,
2. a personal pension scheme where direct payment arrangements (within the meaning of section 111A of the Pension Schemes Act 1993) exist in respect of one or more members of the scheme who are workers, or
3. a personal pension scheme which is or has been registered under section 2 of the Welfare Reform and Pensions Act 1999 (stakeholder pension schemes);
“worker” means a person—
1. who is a worker for the purposes of Part 1 of the Pensions Act 2008, or
2. to whom a provision of Part 1 of that Act applies as if the person were a worker because of a provision of Chapter 8 of that Part;
but for the purposes of paragraph (b), ignore section 92 of that Act.

2 The Secretary of State may by regulations make provision about when contributions to a pension scheme are to be regarded as having ceased for the purposes of paragraph 1(4)(c) or 14(4).

Crown application¶

1 This Schedule applies to a pension scheme managed by or on behalf of the Crown as it applies to other pension schemes.

2 Accordingly, references in this Schedule to a person in the person's capacity as a trustee or manager of a pension scheme include the Crown, or a person acting on behalf of the Crown, in that capacity.

3 This Schedule applies to persons employed by or under the Crown as it applies to persons employed by a private person.

Overriding provision¶

1 Regulations under this Schedule may provide that specified provisions override any provision of an automatic transfer scheme or transferable benefits scheme to the extent that it conflicts with them.

2 A “specified provision” is a provision of regulations under this Schedule specified in the regulations for the purposes of this paragraph.

Other provision relating to regulations under this Schedule¶

1 Regulations under this Schedule may amend or otherwise modify any enactment (whenever passed or made).

2 Regulations made because of sub-paragraph (1) may in particular amend section 175(1) of the Pension Schemes Act 1993 (levies towards certain expenditure) so as to include expenditure of the Secretary of State or the Commissioners for Her Majesty's Revenue and Customs under the regulations.

3 In this paragraph “enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.

19Before making any regulations under this Schedule, the Secretary of State must consult such persons as the Secretary of State considers appropriate.

Amendments¶

1 The Pension Schemes Act 1993 is amended as follows.

2 In section 94(2A) (right to cash equivalent)—

a in paragraph (a), after sub-paragraph (vii) insert—

;

b in paragraph (b), after sub-paragraph (v) insert—

3 In section 101AI(8) (rights to cash transfer sum and contribution refund: further provisions)—

a in paragraph (a), after sub-paragraph (vii) insert—

;

b in paragraph (b), after sub-paragraph (v) insert—

21In section 256 of the Pensions Act 2004 (no indemnification for fines or civil penalties), in subsection (1)(b)—

a for “or section” substitute “ , section ”;

b after “2008” insert “ or paragraph 10 of Schedule 17 to the Pensions Act 2014 ”.

SCHEDULE 18 ¶

Power to restrict charges or impose requirements in relation to schemes

Section 43

Power to restrict charges¶

^I4181

1 The Secretary of State may by regulations make provision—

a prohibiting administration charges which are of a specified class or description, or which exceed specified limits, from being imposed on members of a relevant scheme;

b prohibiting a relevant scheme from containing provision under which administration charges which are of a specified class or description, or which exceed specified limits, will or may be imposed on members of the scheme.

“Specified” means specified in the regulations.

2 The regulations—

a may make provision for the manner of, and criteria for, determining whether an administration charge is of a specified class or description or exceeds specified limits;

b may provide for the determination to be made in accordance with guidance issued from time to time by the Secretary of State.

3 The regulations may impose duties on the trustees or managers of a relevant scheme or others.

4 The regulations may provide that a scheme is not a qualifying scheme in relation to a jobholder for the purposes of Part 1 of the Pensions Act 2008 if a provision of the regulations—

a is contravened, or

b is contravened in a way specified in the regulations.

5 In this paragraph—

“administration charge”, in relation to a member of a pension scheme, means any of the following to the extent that they may be used to meet the administrative expenses of the scheme, to pay commission or in any other way that does not constitute the provision of pension benefits for or in respect of members or the making of transfer payments with a view to acquiring rights or entitlements to pension benefits under different pension schemes—
1. any payments made to the scheme by, or on behalf or in respect of, the member,
2. any income or capital gain arising from the investment of such payments, or
3. the value of the member's rights under the scheme;
“relevant scheme” means a pension scheme of a description specified in the regulations.

Power to impose requirements relating to administration or governance¶

^I3262

1 The Secretary of State may by regulations impose requirements relating to the administration or governance of a relevant scheme that must be satisfied in relation to the scheme.

2 The regulations—

a may make provision for the manner of, and criteria for, determining whether a requirement is satisfied;

b may provide for the determination to be made in accordance with guidance issued from time to time by the Secretary of State.

3 The regulations may impose duties on the trustees or managers of a relevant scheme or others.

4 The regulations may provide that a scheme is not a qualifying scheme in relation to a jobholder for the purposes of Part 1 of the Pensions Act 2008 if a provision of the regulations—

a is contravened, or

b is contravened in a way specified in the regulations.

5 In this paragraph “relevant scheme” means a pension scheme of a description specified in the regulations.

Compliance¶

^I583

1 The Secretary of State may by regulations make provision with a view to ensuring compliance with a provision of regulations under paragraph 1 or 2.

2 The regulations may in particular—

a provide for the Regulator to issue a notice (a “compliance notice”) to a person with a view to ensuring the person's compliance with a provision of regulations under paragraph 1 or 2;

b provide for the Regulator to issue a notice (a “third party compliance notice”) to a person with a view to ensuring another person's compliance with a provision of regulations under paragraph 1 or 2;

d provide for the making of a reference to the First-tier Tribunal or Upper Tribunal in respect of the issue of a penalty notice or the amount of a penalty;

e confer other functions on the Regulator.

3 The regulations may make provision for determining the amount, or the maximum amount, of a penalty in respect of a failure or contravention.

4 But the amount of a penalty imposed under the regulations in respect of a failure or contravention must not exceed—

a £5,000, in the case of an individual, and

b £50,000, in any other case.

Interpretation¶

^I594

1 Expressions used in this Schedule and in Schedule 17 have the same meaning in this Schedule as in that Schedule (see paragraph 15 of that Schedule).

2 In this Schedule “relevant scheme” is to be construed in accordance with paragraphs 1(5) and 2(5).

3 Where a pension scheme is divided into sections, each section that is a collective money purchase scheme for the purposes of Part 1 of the Pension Schemes Act 2021 (see section 1(2)(b) of that Act) is to be treated for the purposes of this Schedule as a separate scheme.

Crown application¶

^I2975

1 This Schedule applies to a pension scheme managed by or on behalf of the Crown as it applies to other pension schemes.

2 Accordingly, a reference in this Schedule to a person in the person's capacity as a trustee or manager of a pension scheme include the Crown, or a person acting on behalf of the Crown, in that capacity.

3 This Schedule applies to persons employed by or under the Crown as it applies to persons employed by a private person.

Overriding provision¶

^I1226

1 The Secretary of State may by regulations provide that specified provisions override any provision of a relevant scheme to the extent that it conflicts with them.

1A The Secretary of State may by regulations provide that specified provisions override any term of a relevant contract to the extent that it conflicts with them.

2 A “specified provision” is a provision of regulations under this Schedule specified in regulations made under sub-paragraph (1) or (1A) .

3 “Relevant contract” means a contract between the trustees or managers of a relevant scheme and a person providing services in relation to the scheme.

Other provision relating to regulations under this Schedule¶

^I57

1 The Secretary of State may by regulations amend or otherwise modify any enactment (whenever passed or made) in connection with any provision made by regulations under the preceding provisions of this Schedule.

2 In this paragraph “enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.

^I2088Before making any regulations under this Schedule, the Secretary of State must consult such persons as the Secretary of State considers appropriate.

Amendments¶

^I2219

1 The Pension Schemes Act 1993 is amended as follows.

2 In section 94(2A) (right to cash equivalent)—

a in paragraph (a), after sub-paragraph (viii) (inserted by Schedule 17 to this Act) insert—

;

b in paragraph (b), after sub-paragraph (vi) (inserted by Schedule 17 to this Act) insert—

3 In section 101AI(8) (rights to cash transfer sum and contribution refund: further provisions)—

a in paragraph (a), after sub-paragraph (viii) (inserted by Schedule 17 to this Act) insert—

;

b in paragraph (b), after sub-paragraph (vi) (inserted by Schedule 17 to this Act) insert—

^I19210In section 256 of the Pensions Act 2004 (no indemnification for fines or civil penalties), in subsection (1)(b), after “or paragraph 10 of Schedule 17 to the Pensions Act 2014” (inserted by Schedule 17 to this Act) insert “ or paragraph 3 of Schedule 18 to that Act ”.

^I31411

1 Section 16 of the Pensions Act 2008 (automatic enrolment: qualifying schemes) is amended as follows.

2 In subsection (3), omit paragraphs (a), (aa) and (ab).

3 After subsection (3) insert—

4 Omit subsections (4) and (5).

^I30312In consequence of the amendments made by paragraph 11, section 10 of the Pensions Act 2011 (qualifying schemes: administration charges) is repealed.

SCHEDULE 19 ¶

Prohibition orders: consequential amendments

Section 46

Pensions Act 1995 (c. 26)¶

^I1031The Pensions Act 1995 is amended as follows.

^I1312In section 6 (removal or suspension of trustees: consequences)—

a in subsections (1) and (3), after “section 3” insert “ or 3A ”;

b in subsection (4), after “section 3” insert “ , 3A ”.

^I1403In section 7 (appointment of trustees), in subsection (1), after “section 3,” insert “ by section 3A ”.

^I4014In section 9 (removal and appointment of trustees: property), after “a trustee” insert “ or a trustee is removed under section 3A ”.

Pensions Act 2004 (c. 35)¶

^I335The Pensions Act 2004 is amended as follows.

^I1966In section 10 (functions exercisable by the Determinations Panel), in subsection (6), after paragraph (e) insert—

^I3887In section 66 (register of prohibited trustees), in subsection (1), for the words from “of all” to the end substitute “(“the prohibition register”) of—

^I3238In section 96 (Pensions Regulator's regulatory functions: standard procedure), in subsection (6), after paragraph (i) insert—

^I3469In section 97 (Pensions Regulator's regulatory functions: special procedure), in subsection (5), after paragraph (j) insert—

^I7710

1 Schedule 2 (Pensions Regulator's reserved regulatory functions) is amended as follows.

2 After paragraph 5 insert—

3 In paragraph 9(a), after “orders)” insert “ or by section 3A ”.

SCHEDULE 20 ¶

Pension Protection Fund: increased compensation cap for long service

Section 50

Part 1 The new compensation cap¶

^F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 2 Consequential amendments¶

^I1484The Pensions Act 2004 is amended as follows.

^F95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^I1981 Schedule 7 is amended as follows.

^I1982 In paragraph 24(2), at the end insert “ of the periodic compensation at that time ”.

^F133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 3 Effect of change in transitional cases¶

Recalculation of periodic compensation going forwards¶

^F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

New cap does not generally affect old payments¶

^F79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Survivors' compensation¶

^F710. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cases involving early payment or postponement of compensation¶

^F711. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recalculation of terminal illness lump sums given in the past year¶

^F712. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “the pension compensation provisions” in Part 2 of the Pensions Act 2004¶

^F713. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 4 Schemes undergoing assessment or winding up on the commencement date¶

Schemes undergoing assessment on the commencement date¶

^F714. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schemes that begin winding up before the commencement date¶

^F715. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “undergoing assessment”¶

^F716. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “eligible scheme”¶

^F717. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 5 Interpretation and power to make further transitional provision¶

Interpretation¶

^F718. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F719. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Further transitional provision¶

^F720. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F721. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F722. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Footnotes

I1
S. 28(1)(2) in force at 6.4.2016 by S.I. 2015/1475, art. 4
C1
Sch. 9 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316), arts. 1(3)(c), 6(3)(d)
I2
S. 10 in force at 6.4.2016 in so far as not already in force, see s. 56(1)(4)
I3
S. 24(1) in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(1)(a)
I4
S. 2 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I5
Sch. 18 para. 7 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
I6
Sch. 13 para. 62 in force at 6.4.2016, see s. 56(1)(4)
C2
Pt. 1 excluded by S.I. 2007/1398, reg. 8(3) as amended (6.4.2016 coming into force in accordance with art. 1(2)(b)) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 30(4)(a)
I7
Sch. 12 para. 75 in force at 6.4.2016, see s. 56(1)(4)
I8
Sch. 12 para. 38 in force at 6.4.2016, see s. 56(1)(4)
I9
Sch. 3 para. 6 in force at 6.4.2016, see s. 56(1)(4)
I10
S. 43 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(f)
I11
Sch. 13 para. 83 in force at 6.4.2016, see s. 56(1)(4)
I12
Sch. 16 para. 48 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
F1
Sch. 20 paras. 1-3 omitted (coming into force in accordance with reg. 1(b) of the amending S.I.) by virtue of The Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023 (S.I. 2023/1309), reg. 6(b)(i)
I13
Sch. 13 para. 9 in force at 6.4.2016, see s. 56(1)(4)
I14
Sch. 15 para. 16 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)
I15
S. 4 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
C3
Sch. 4 para. 5(3): sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(4)
I16
Sch. 12 para. 39 in force at 6.4.2016, see s. 56(1)(4)
C4
Sch. 2 para. 4(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(3)(b)
F2
S. 51 omitted (coming into force in accordance with reg. 1(b) of the amending S.I.) by virtue of The Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023 (S.I. 2023/1309), reg. 6(a)
I17
Sch. 12 para. 57 in force at 6.4.2016, see s. 56(1)(4)
I18
Sch. 13 para. 1 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I19
Sch. 13 para. 36 in force at 6.4.2016, see s. 56(1)(4)
I20
Sch. 13 para. 73 in force at 6.4.2016, see s. 56(1)(4)
I21
Sch. 2 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I22
Sch. 9 para. 6 in force at 6.4.2016, see s. 56(1)(4)
C5
Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(4)(c)
I23
Sch. 12 para. 21 in force at 6.4.2016, see s. 56(1)(4)
C6
Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(4)(c)
I24
Sch. 10 para. 2 in force at 6.4.2016, see s. 56(1)(4)
C7
Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(4)(c)
I25
S. 45 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(g)
I26
Sch. 13 para. 40 in force at 6.4.2016, see s. 56(1)(4)
I27
S. 31(5) in force at 8.2.2017 for specified purposes by S.I. 2017/111, reg. 5(a)
I28
Sch. 16 para. 7 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C8
Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(4)(d)
I29
Sch. 6 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I30
Sch. 11 para. 11 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I31
Sch. 5 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I32
Sch. 13 para. 26 in force at 6.4.2016, see s. 56(1)(4)
C9
Pt. 5 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)
I33
Sch. 19 para. 5 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
C10
Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(4)(c)
I34
Sch. 11 para. 14 in force at 6.4.2016, see s. 56(1)(4)
I35
Sch. 13 para. 19 in force at 6.4.2016, see s. 56(1)(4)
I36
Sch. 15 para. 2 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I37
Sch. 12 para. 93 in force at 6.4.2016, see s. 56(1)(4)
I38
Sch. 15 para. 7 in force at 12.10.2015 in so far as not already in force by S.I. 2015/1475, art. 3(b)
I39
Sch. 12 para. 92 in force at 6.4.2016, see s. 56(1)(4)
I40
Sch. 11 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I41
Sch. 16 para. 44 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I42
Sch. 15 para. 10 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I43
Sch. 13 para. 76 in force at 6.4.2016, see s. 56(1)(4)
I44
Sch. 13 para. 55 in force at 6.4.2016, see s. 56(1)(4)
I45
Sch. 12 para. 46 in force at 6.4.2016, see s. 56(1)(4)
I46
Sch. 12 para. 49 in force at 6.4.2016, see s. 56(1)(4)
I47
Sch. 12 para. 50 in force at 6.4.2016, see s. 56(1)(4)
I48
S. 21 in force at 6.4.2016, see s. 56(1)(4)
I49
Sch. 12 para. 19 in force at 6.4.2016, see s. 56(1)(4)
I50
Sch. 16 para. 26 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I51
Sch. 12 para. 52 in force at 6.4.2016, see s. 56(1)(4)
I52
S. 23 in force at 1.10.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(a)
C11
Act modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Gibraltar) Order 2024 (S.I. 2024/149), art. 2
I53
Sch. 13 para. 75 in force at 6.4.2016, see s. 56(1)(4)
I54
Sch. 13 para. 22 in force at 6.4.2016, see s. 56(1)(4)
I55
Sch. 12 para. 41 in force at 6.4.2016, see s. 56(1)(4)
I56
Sch. 16 para. 17 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I57
S. 16 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I58
Sch. 18 para. 3 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
C12
S. 9: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(4)
I59
Sch. 18 para. 4 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
C13
Pt. 1 modified (6.4.2016) by The Social Security (Northern Ireland Reciprocal Arrangements) Regulations 2016 (S.I. 2016/287), regs. 1, 2(2)(h), Sch.
I60
Sch. 13 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I61
Sch. 12 para. 22 in force at 6.4.2016, see s. 56(1)(4)
I62
Sch. 12 para. 59 in force at 6.4.2016, see s. 56(1)(4)
I63
Sch. 13 para. 44 in force at 6.4.2016, see s. 56(1)(4)
I64
Sch. 15 para. 3 in force at 12.10.2015 in so far as not already in force by S.I. 2015/1475, art. 3(b)
I65
Sch. 13 para. 10 in force at 6.4.2016, see s. 56(1)(4)
I66
Sch. 12 para. 74 in force at 6.4.2016, see s. 56(1)(4)
I67
Sch. 16 para. 34 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
F3
Word in Sch. 9 para. 3(1)(b) omitted (6.4.2016) by virtue of The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), reg. 1(4), 5(3)(a) (with reg. 1(5))
I68
Sch. 12 para. 32 in force at 6.4.2016, see s. 56(1)(4)
I69
S. 23 in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(a)
I70
S. 6 in force at 6.4.2016, see s. 56(1)(4)
F4
Sch. 17 para. 1(6) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 46(b) (with s. 87)
I71
Sch. 12 para. 97 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I72
Sch. 3 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I73
Sch. 5 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I74
Sch. 12 para. 78 in force at 6.4.2016, see s. 56(1)(4)
I75
Sch. 13 para. 60 in force at 6.4.2016, see s. 56(1)(4)
I76
Sch. 12 para. 63 in force at 6.4.2016, see s. 56(1)(4)
I77
Sch. 19 para. 10 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I78
S. 31(1)-(4) in force at 8.3.2017 for specified purposes by S.I. 2017/297, art. 3(1)(a)
I79
Sch. 8 para. 4 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I80
Sch. 12 para. 33 in force at 6.4.2016, see s. 56(1)(4)
C14
S. 17 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(3)
I81
Sch. 13 para. 28 in force at 6.4.2016, see s. 56(1)(4)
I82
Sch. 12 para. 3 in force at 6.4.2016, see s. 56(1)(4)
C15
Pts. 1, 5 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) (Citizens' Rights Agreement) Order 2019 (S.I. 2019/1302), art. 2; 2020 c. 1, Sch. 5 para. 1(1)
C16
Sch. 4 para. 6: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(4)
I83
Sch. 13 para. 78 in force at 6.4.2016, see s. 56(1)(4)
I84
Sch. 16 para. 40 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I85
Sch. 13 para. 7 in force at 6.4.2016, see s. 56(1)(4)
I86
Sch. 13 para. 81 in force at 6.4.2016, see s. 56(1)(4)
I87
Sch. 13 para. 52 in force at 6.4.2016, see s. 56(1)(4)
C17
Sch. 9 para. 5(3): sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(4)
I88
Sch. 13 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I89
Sch. 1 para. 3 in force at 6.4.216, see s. 56(1)(4)
I90
Sch. 12 para. 94 in force at 6.4.2016, see s. 56(1)(4)
C18
Sch. 2 para. 4(3) sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(4)(b)
I91
Sch. 12 para. 82 in force at 6.4.2016, see s. 56(1)(4)
I92
Sch. 12 para. 34 in force at 6.4.2016, see s. 56(1)(4)
I93
S. 15 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
C19
S. 9 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(4)(a)
I94
Sch. 15 para. 1 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I95
S. 36 in force at 1.10.2015 by S.I. 2015/134, art. 2(3)
I96
S. 9 in force at 6.4.2016, see s. 56(1)(4)
I97
S. 13(2) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(i)
C20
Pts. 1, 5 modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.
I98
Sch. 15 para. 19 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)
I99
Sch. 5 para. 3 in force at 6.4.2016, see s. 56(1)(4)
F5
Sch. 14 repealed (6.4.2021) by Pensions Act 2014 (c. 19), s. 24(8)(9)
I100
Sch. 12 para. 27 in force at 6.4.2016, see s. 56(1)(4)
I101
S. 30 in force at 8.3.2017 for specified purposes by S.I. 2017/297, art. 3(1)(a)
I102
S. 11 in force at 6.4.2016, see s. 56(1)(4)
I103
Sch. 19 para. 1 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I104
Sch. 15 para. 18 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)
F6
Sch. 6 para. 4 renumbered as Sch. 6 para. 4(1) (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 47(a)
I105
Sch. 15 para. 21 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)
I106
Sch. 9 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I107
Sch. 3 para. 1 in force at 6.4.2016, see s. 56(1)(4)
C21
S. 9 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(4)(a)
I108
S. 30 in force at 6.4.2017 in so far as not already in force by S.I. 2017/297, art. 3(1)(b)
C22
Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(4)(d)
C23
Sch. 9 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(3)(d)
I109
Sch. 12 para. 36 in force at 6.4.2016, see s. 56(1)(4)
I110
S. 24 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
C24
Sch. 2 para. 4(3) sums amended (with effect in accordance with art. 1(3)(4) 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(4)(b)
I111
Sch. 13 para. 79 in force at 6.4.2016, see s. 56(1)(4)
C25
Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(4)(d)
I112
S. 38 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(c)
I113
Sch. 12 para. 17 in force at 6.4.2016, see s. 56(1)(4)
C26
Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(4)(d)
C27
S. 17 sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(3)
C28
Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(4)(d)
I114
Sch. 16 para. 10 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I115
Sch. 16 para. 43 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C29
Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(4)(d)
I116
S. 17(4)(5) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(e)
I117
Sch. 13 para. 23 in force at 6.4.2016, see s. 56(1)(4)
I118
Sch. 13 para. 74 in force at 6.4.2016, see s. 56(1)(4)
I119
Sch. 13 para. 67 in force at 6.4.2016, see s. 56(1)(4)
I120
Sch. 12 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I121
Sch. 1 para. 4 in force at 6.4.216, see s. 56(1)(4)
I122
Sch. 18 para. 6 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
F7
Sch. 20 paras. 7-22 omitted (coming into force in accordance with reg. 1(b) of the amending S.I.) by virtue of The Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023 (S.I. 2023/1309), reg. 6(b)(iv)
I123
Sch. 16 para. 16 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I124
Sch. 16 para. 13 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C30
Sch. 4 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316), arts. 1(3)(c), 6(3)(c)
I125
Sch. 4 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I126
S. 12 in force at 6.4.2016, see s. 56(1)(4)
I127
Sch. 12 para. 80 in force at 6.4.2016, see s. 56(1)(4)
F8
Word in Sch. 18 para. 1(1)(b) substituted (11.2.2021 for specified purposes, 13.12.2021 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 3 para. 25(2); S.I. 2021/1394, reg. 2(a)
I128
Sch. 16 para. 42 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I129
Sch. 17 para. 15(1) in force at 11.9.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(i)(2)(j)
I130
Sch. 1 para. 6 in force at 6.4.216, see s. 56(1)(4)
I131
Sch. 19 para. 2 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
C31
Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(4)(d)
I132
Sch. 16 para. 11 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I133
Sch. 3 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I134
Sch. 12 para. 70 in force at 6.4.2016, see s. 56(1)(4)
I135
Sch. 4 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I136
Sch. 12 para. 18 in force at 6.4.2016, see s. 56(1)(4)
I137
Sch. 12 para. 28 in force at 6.4.2016, see s. 56(1)(4)
I138
Sch. 3 para. 8 in force at 6.4.2016, see s. 56(1)(4)
C32
S. 17(4) modified by S.I. 2015/173, regs. 12A, 22, 23 (as inserted 6.4.2016) by The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), regs. 1(4), 3, 4 (with reg. 1(5)))
I139
Sch. 12 para. 20 in force at 6.4.2016, see s. 56(1)(4)
I140
Sch. 19 para. 3 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I141
Sch. 12 para. 29 in force at 6.4.2016, see s. 56(1)(4)
C33
Pt. 5 modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3))
C34
S. 17 sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(3)
I142
Sch. 3 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I143
Sch. 13 para. 20 in force at 6.4.2016, see s. 56(1)(4)
I144
Sch. 2 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I145
Sch. 2 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I146
Sch. 13 para. 47 in force at 6.4.2016, see s. 56(1)(4)
C35
Sch. 9 para. 6: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(4)
I147
Sch. 13 para. 25 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(1)(c)
I148
Sch. 20 para. 4 in force at 6.4.2017 by S.I. 2017/297, art. 2(b)
F9
Sch. 20 para. 5 omitted (coming into force in accordance with reg. 1(b) of the amending S.I.) by virtue of The Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023 (S.I. 2023/1309), reg. 6(b)(ii)
F10
Word in s. 22(1) omitted (6.4.2016) by virtue of The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), reg. 1(4), 5(2)(a) (with reg. 1(5))
I149
S. 25 in force at 1.10.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(b)
I150
Sch. 13 para. 61 in force at 6.4.2016, see s. 56(1)(4)
I151
Sch. 13 para. 72 in force at 6.4.2016, see s. 56(1)(4)
C36
S. 17: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(2)
C37
S. 9: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(4)
I152
Sch. 12 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I153
Sch. 16 para. 20 in force at 8.2.2017 for specified purposes by S.I. 2017/111, reg. 5(b)
C38
Sch. 4 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316), arts. 1(3)(c), 6(3)(c)
I154
Sch. 12 para. 6(3) in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(b)
F11
Words in s. 22(1) inserted (6.4.2016) by The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), reg. 1(4), 5(2)(b) (with reg. 1(5))
I155
S. 44 in force at 18.9.2017 by S.I. 2017/916, reg. 2(1) (with reg. 2(2))
I156
Sch. 16 para. 19 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I157
Sch. 16 para. 31 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I158
Sch. 15 para. 5 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I159
Sch. 12 para. 47 in force at 6.4.2016, see s. 56(1)(4)
I160
Sch. 15 para. 13 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I161
Sch. 16 para. 8 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I162
Sch. 16 para. 33 in force at 8.2.2017 by S.I. 2017/111, reg. 5(c)
I163
Sch. 12 para. 25 in force at 7.7.2015 by S.I. 2015/1475, art. 2(2)(c)
I164
Sch. 12 para. 54 in force at 6.4.2016, see s. 56(1)(4)
I165
Sch. 12 para. 2 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I166
S. 14(2) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(j)
I167
S. 22 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I168
Sch. 15 para. 11 in force at 13.10.2014 by S.I. 2014/2727, art. 2
I169
Sch. 6 para. 6 in force at 6.4.2016, see s. 56(1)(4)
I170
Sch. 11 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I171
Sch. 12 para. 35 in force at 6.4.2016, see s. 56(1)(4)
I172
S. 22(1) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(h)
I173
Sch. 15 para. 7 in force at 1.10.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(ii)
I174
Sch. 12 para. 60 in force at 6.4.2016, see s. 56(1)(4)
I175
Sch. 12 para. 95 in force at 6.4.2016, see s. 56(1)(4)
I176
Sch. 12 para. 23 in force at 6.4.2016, see s. 56(1)(4)
C39
S. 17: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(3)
C40
Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(4)(c)
I177
Sch. 13 para. 33 in force at 6.4.2016, see s. 56(1)(4)
I178
Sch. 13 para. 13 in force at 6.4.2016, see s. 56(1)(4)
I179
Sch. 13 para. 6 in force at 6.4.2016, see s. 56(1)(4)
I180
Sch. 12 para. 73 in force at 6.4.2016, see s. 56(1)(4)
I181
Sch. 11 para. 11 in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(k)
I182
Sch. 13 para. 68 in force at 6.4.2016, see s. 56(1)(4)
F12
S. 24(2)-(7) repealed (6.4.2021) by Pensions Act 2014 (c. 19), s. 24(8)(9)
C41
Sch. 4 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(3)(c)
I183
Sch. 11 para. 8 in force at 6.4.2016, see s. 56(1)(4)
I184
Sch. 11 para. 6 in force at 6.4.2016, see s. 56(1)(4)
I185
S. 25 in force at 12.10.2015 for specified purposes by S.I. 2015/1670, art. 2(a)
I186
Sch. 13 para. 8 in force at 6.4.2016, see s. 56(1)(4)
I187
Sch. 16 para. 37 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I188
Sch. 5 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I189
S. 32 in force at 6.4.2017 in so far as not already in force by S.I. 2017/297, art. 3(1)(b)
C42
Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(4)(c)
I190
S. 24(2)-(9) in force at 23.2.2015 by S.I. 2015/134, art. 2(2)
I191
S. 13 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I192
Sch. 18 para. 10 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
I193
Sch. 12 para. 12 in force at 6.4.2016, see s. 56(1)(4)
I194
Sch. 13 para. 71 in force at 6.4.2016, see s. 56(1)(4)
I195
Sch. 12 para. 16 in force at 6.4.2016, see s. 56(1)(4)
I196
Sch. 19 para. 6 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I197
Sch. 1 para. 5 in force at 6.4.216, see s. 56(1)(4)
I198
Sch. 20 para. 6(1)(2)(4) in force at 6.4.2017 by S.I. 2017/297, art. 2(b)
I199
Sch. 16 para. 30 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C43
Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(4)(c)
I200
Sch. 16 para. 9 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I201
Sch. 12 para. 65 in force at 6.4.2016, see s. 56(1)(4)
I202
Sch. 12 para. 96 in force at 1.10.2014 by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c)
I203
Sch. 16 para. 3 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I204
Sch. 13 para. 43 in force at 6.4.2016, see s. 56(1)(4)
I205
Sch. 12 para. 6 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I206
S. 3 in force at 6.4.2016 in so far as not already in force, see s. 56(1)(4)
F13
Sch. 20 para. 6(3)(4) omitted (coming into force in accordance with reg. 1(b) of the amending S.I.) by virtue of The Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023 (S.I. 2023/1309), reg. 6(b)(iii)
I207
Sch. 12 para. 55 in force at 6.4.2016, see s. 56(1)(4)
I208
Sch. 18 para. 8 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
I209
Sch. 12 para. 8 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(2)(a)
I210
Sch. 12 para. 13 in force at 6.4.2016, see s. 56(1)(4)
I211
Sch. 16 para. 1 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I212
Sch. 12 para. 86 in force at 6.4.2016, see s. 56(1)(4)
I213
Sch. 12 para. 14 in force at 6.4.2016, see s. 56(1)(4)
I214
Sch. 13 para. 32 in force at 6.4.2016, see s. 56(1)(4)
I215
Sch. 16 para. 35 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I216
Sch. 12 para. 6(1) in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(a)
I217
Sch. 12 para. 88 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I218
Sch. 13 para. 17 in force at 6.4.2016, see s. 56(1)(4)
I219
Sch. 7 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I220
Sch. 16 para. 21 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I221
Sch. 18 para. 9 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
F14
S. 34 repealed (14.7.2021) by Pensions Act 2014 (c. 19), ss. 35, 56(3)(b)
I222
S. 2(3) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(a)
I223
Sch. 13 para. 49 in force at 6.4.2016, see s. 56(1)(4)
I224
Sch. 13 para. 21 in force at 6.4.2016, see s. 56(1)(4)
I225
Sch. 13 para. 39 in force at 6.4.2016, see s. 56(1)(4)
I226
Sch. 5 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I227
Sch. 12 para. 7 in force at 6.4.2016, see s. 56(1)(4)
I228
Sch. 8 para. 4 in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(i)
I229
S. 33 in force at 11.9.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(i)(2)(a)
I230
Sch. 16 para. 15 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I231
S. 40 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(d)
I232
Sch. 16 para. 12 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I233
Sch. 16 para. 18 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I234
Sch. 12 para. 40 in force at 6.4.2016, see s. 56(1)(4)
I235
Sch. 16 para. 27 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I236
S. 14 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I237
Sch. 12 para. 26 in force at 6.4.2016, see s. 56(1)(4)
C44
Sch. 4 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(3)(c)
C45
S. 9 sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(4)(a)
I238
Sch. 6 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I239
Sch. 16 para. 47 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I240
Sch. 12 para. 88 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(2)(a)
F15
S. 54(2)(g) and word inserted (11.2.2021 for specified purposes, 13.12.2021 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 3 para. 24; S.I. 2021/1394, reg. 2(a)
I241
Sch. 3 para. 7 in force at 6.4.2016, see s. 56(1)(4)
I242
Sch. 7 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I243
Sch. 16 para. 46 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I244
Sch. 12 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I245
Sch. 16 para. 32 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I246
Sch. 13 para. 25 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I247
Sch. 10 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I248
Sch. 12 para. 15 in force at 6.4.2016, see s. 56(1)(4)
I249
Sch. 9 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I250
Sch. 11 para. 15 in force at 6.4.2016, see s. 56(1)(4)
F16
Words in Sch. 17 para. 1(4)(d) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 46(a) (with s. 87)
I251
Sch. 13 para. 57 in force at 6.4.2016, see s. 56(1)(4)
I252
Sch. 13 para. 30 in force at 6.4.2016, see s. 56(1)(4)
I253
Sch. 12 para. 44 in force at 6.4.2016, see s. 56(1)(4)
I254
Sch. 13 para. 51 in force at 6.4.2016, see s. 56(1)(4)
F17
Sch. 6 para. 4(2)(3) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 47(b)
I255
Sch. 6 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I256
Sch. 12 para. 67 in force at 6.4.2016, see s. 56(1)(4)
F18
Word in s. 54(2) omitted (11.2.2021 for specified purposes, 13.12.2021 in so far as not already in force) by virtue of Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 3 para. 24; S.I. 2021/1394, reg. 2(a)
I257
S. 16(1)(6) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(d)
F19
Sch. 12 para. 52 omitted (16.3.2016 for specified purposes, 7.11.2016 in so far as not already in force) by virtue of Welfare Reform and Work Act 2016 (c. 7), ss. 8(7), 36(3); S.I. 2016/910, reg. 2(1) (with reg. 2(2)(3))
I258
Sch. 12 para. 58 in force at 6.4.2016, see s. 56(1)(4)
C46
Pt. 1 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)
I259
Sch. 13 para. 24 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I260
Sch. 6 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I261
Sch. 11 para. 9 in force at 6.4.2016, see s. 56(1)(4)
I262
Sch. 13 para. 29 in force at 6.4.2016, see s. 56(1)(4)
I263
S. 18 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I264
Sch. 9 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I265
Sch. 15 para. 8 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I266
Sch. 12 para. 24 in force at 6.4.2016, see s. 56(1)(4)
C47
S. 9: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(3)(a)
I267
Sch. 13 para. 41 in force at 6.4.2016, see s. 56(1)(4)
I268
Sch. 13 para. 80 in force at 6.4.2016, see s. 56(1)(4)
I269
Sch. 2 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I270
Sch. 12 para. 31 in force at 6.4.2016, see s. 56(1)(4)
C48
S. 9: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316), arts. 1(3)(c), 6(3)(a)
I271
Sch. 12 para. 77 in force at 6.4.2016, see s. 56(1)(4)
I272
Sch. 16 para. 41 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I273
Sch. 12 para. 53 in force at 6.4.2016, see s. 56(1)(4)
I274
Sch. 15 para. 3 in force at 1.10.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(i)
I275
Sch. 16 para. 2 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I276
S. 37 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(b)
I277
S. 23 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(2)(a)
I278
Sch. 11 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I279
Sch. 1 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I280
Sch. 16 para. 28 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I281
Sch. 12 para. 69 in force at 6.4.2016, see s. 56(1)(4)
I282
Sch. 12 para. 2 in force at 15.1.2016 for specified purposes by S.I. 2015/2058, art. 2(a)
C49
Pt. 1 modified (6.4.2016) by The Social Security (Reciprocal Agreements) Order 2016 (S.I. 2016/158), arts. 1, 2, Sch. 1, Sch. 2
I283
S. 5 in force at 6.4.2016, see s. 56(1)(4)
I284
Sch. 13 para. 35 in force at 6.4.2016, see s. 56(1)(4)
F20
Sch. 18 para. 6(1A) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17), ss. 41(2), 44(1)(d)
C50
Act applied (with modifications) (27.11.2016 for specified purposes, 6.4.2017 in so far as not already in force) by The Social Security (Northern Ireland Reciprocal Arrangements) (Amendment) Regulations 2016 (S.I. 2016/1050), reg. 2(2)
I285
Sch. 13 para. 46 in force at 6.4.2016, see s. 56(1)(4)
I286
Sch. 13 para. 58 in force at 6.4.2016, see s. 56(1)(4)
I287
Sch. 13 para. 38 in force at 6.4.2016, see s. 56(1)(4)
I288
Sch. 12 para. 76 in force at 6.4.2016, see s. 56(1)(4)
I289
Sch. 12 para. 84 in force at 6.4.2016, see s. 56(1)(4)
I290
Sch. 15 para. 20 in force at 13.10.2014 by S.I. 2014/2727, art. 2
I291
Sch. 16 para. 29 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I292
Sch. 12 para. 97(b) in force at 1.10.2014 by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c)
I293
Sch. 13 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I294
Sch. 13 para. 82 in force at 6.4.2016, see s. 56(1)(4)
I295
S. 46 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(h)
I296
S. 23 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I297
Sch. 18 para. 5 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
C51
Sch. 9 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(3)(d)
I298
Sch. 13 para. 34 in force at 6.4.2016, see s. 56(1)(4)
F21
Sch. 18 para. 4(3) inserted (11.2.2021 for specified purposes, 13.12.2021 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 3 para. 25(3); S.I. 2021/1394, reg. 2(a)
I299
Sch. 16 para. 14 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I300
Sch. 12 para. 43 in force at 6.4.2016, see s. 56(1)(4)
I301
Sch. 12 para. 45 in force at 6.4.2016, see s. 56(1)(4)
I302
Sch. 13 para. 24 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(1)(b)
I303
Sch. 18 para. 12 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
C52
S. 17: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316), arts. 1(3)(c), 6(2)
I304
Sch. 13 para. 18 in force at 6.4.2016, see s. 56(1)(4)
I305
Sch. 13 para. 15 in force at 6.4.2016, see s. 56(1)(4)
F22
Sch. 9 para. 3(1)(ba) inserted (6.4.2016) by The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/199), reg. 1(4), 5(3)(b) (with reg. 1(5))
I306
S. 42 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(e)
I307
Sch. 16 para. 22 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I308
S. 32 in force at 8.3.2017 for specified purposes by S.I. 2017/297, art. 3(1)(a)
C53
S. 24 applied (with modifications) (6.4.2015) by The Occupational Pension Schemes (Power to Amend Schemes to Reflect Abolition of Contracting-out) Regulations 2015 (S.I. 2015/118), regs. 1(2), 13, 14, 15
I309
S. 19(1)(3) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(g)
I310
S. 4(2) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(b)
I311
Sch. 3 para. 9 in force at 6.4.2016, see s. 56(1)(4)
F23
Sch. 18 para. 6(3) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17), ss. 41(4), 44(1)(d)
I312
Sch. 15 para. 6 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I313
S. 28(3) in force at 7.7.2015 by S.I. 2015/1475, art. 2(2)(b)
I314
Sch. 18 para. 11 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
I315
Sch. 8 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I316
Sch. 11 para. 10 in force at 6.4.2016, see s. 56(1)(4)
I317
Sch. 15 para. 12 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I318
Sch. 1 para. 7 in force at 6.4.216, see s. 56(1)(4)
I319
Sch. 11 para. 13 in force at 6.4.2016, see s. 56(1)(4)
I320
Sch. 12 para. 90 in force at 7.7.2015 by S.I. 2015/1475, art. 2(2)(d)
I321
Sch. 12 para. 8 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I322
Sch. 13 para. 54 in force at 6.4.2016, see s. 56(1)(4)
I323
Sch. 19 para. 8 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I324
Sch. 16 para. 24 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I325
Sch. 11 para. 7 in force at 6.4.2016, see s. 56(1)(4)
I326
Sch. 18 para. 2 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
I327
Sch. 11 para. 16 in force at 6.4.2016, see s. 56(1)(4)
I328
Sch. 12 para. 62 in force at 6.4.2016, see s. 56(1)(4)
I329
S. 52 in force at 23.7.2014 by S.I. 2014/1965, art. 2
C54
Sch. 9 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(3)(d)
C55
S. 17: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(2)
C56
S. 17 sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2019 (S.I. 2019/480), arts. 1(3)(c), 6(3)
I330
Sch. 13 para. 11 in force at 6.4.2016, see s. 56(1)(4)
I331
Sch. 13 para. 42 in force at 6.4.2016, see s. 56(1)(4)
I332
Sch. 9 para. 4 in force at 6.4.2016, see s. 56(1)(4)
F24
Word in Sch. 18 para. 1(5) substituted (31.8.2021 for the purpose of making regulations and immediately before 1.10.2021 for all other purposes) by Pension Schemes Act 2021 (c. 1), ss. 127(2)(a), 131(1); S.I. 2021/950, reg. 2(2) (with reg. 10)
I333
Sch. 12 para. 37 in force at 6.4.2016, see s. 56(1)(4)
I334
S. 20 in force at 6.4.2016 in so far as not already in force, see s. 56(1)(4)
I335
Sch. 12 para. 72 in force at 6.4.2016, see s. 56(1)(4)
C57
Sch. 2 para. 4(3) sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(4)(b)
I336
Sch. 6 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I337
Sch. 15 para. 9 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I338
Sch. 13 para. 1 in force at 7.7.2015 for specified purposes by S.I. 2015/1475, art. 2(1)(a)
C58
Sch. 2 para. 4(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(3)(b)
I339
Sch. 12 para. 71 in force at 6.4.2016, see s. 56(1)(4)
I340
Sch. 13 para. 53 in force at 6.4.2016, see s. 56(1)(4)
I341
Sch. 12 para. 89 in force at 6.4.2016, see s. 56(1)(4)
C59
Sch. 4 para. 5(3): sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(4)
I342
Sch. 12 para. 83 in force at 6.4.2016, see s. 56(1)(4)
I343
Sch. 13 para. 77 in force at 6.4.2016, see s. 56(1)(4)
C60
Pt. 5 modified (6.4.2017) by The Social Security (Reciprocal Agreements) Order 2017 (S.I. 2017/159), arts. 1, 2, Schs. 1-3
I344
Sch. 12 para. 64 in force at 6.4.2016, see s. 56(1)(4)
I345
Sch. 8 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I346
Sch. 19 para. 9 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
C61
Act modified (S.) (coming into force in accordance with art. 1(3) of the amending S.S.I.) by The Social Security (Gibraltar) (Iceland) (Liechtenstein) (Norway) (Further provision in respect of Scotland) Order 2024 (S.S.I. 2024/62), art. 2
C62
Pt. 1 modified (6.4.2016) by The Social Security (Reciprocal Agreement) (Isle of Man) Order 2016 (S.I. 2016/157), arts. 1, 2, Sch.
I347
Sch. 12 para. 66 in force at 6.4.2016, see s. 56(1)(4)
I348
Sch. 4 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I349
Sch. 13 para. 27 in force at 6.4.2016, see s. 56(1)(4)
I350
S. 31(1)-(4) in force at 6.4.2017 in so far as not already in force by S.I. 2017/297, art. 3(1)(b)
I351
Sch. 12 para. 10 in force at 6.4.2016, see s. 56(1)(4)
I352
Sch. 3 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I353
Sch. 15 para. 15 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)
I354
Sch. 12 para. 91 in force at 6.4.2016, see s. 56(1)(4)
I355
Sch. 13 para. 4 in force at 6.4.2016, see s. 56(1)(4)
I356
Sch. 13 para. 50 in force at 6.4.2016, see s. 56(1)(4)
I357
Sch. 15 para. 14 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I358
Sch. 12 para. 79 in force at 6.4.2016, see s. 56(1)(4)
C63
Pts. 1, 5 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch.
I359
Sch. 12 para. 30 in force at 6.4.2016, see s. 56(1)(4)
I360
Sch. 10 para. 4 in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(j)
I361
Sch. 16 para. 36 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I362
S. 19 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I363
S. 39 in force at 12.9.2014 by S.I. 2014/2377, art. 2(1)(b)
I364
Sch. 15 para. 17 in force at 12.10.2015 in so far as not already in force by S.I. 2015/1670, art. 2(b)
I365
S. 31(5) in force at 6.4.2017 in so far as not already in force by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I366
S. 50 in force at 6.4.2017 in so far as not already in force by S.I. 2017/297, art. 2(b)
I367
Sch. 16 para. 5 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C64
Sch. 9 para. 5(3): sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(4)
C65
Sch. 2 para. 4(3): sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(4)
I368
Sch. 11 para. 4 in force at 6.4.2016, see s. 56(1)(4)
C66
Sch. 2 para. 4(3) sums amended (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2020 (S.I. 2020/234), arts. 1(3)(c), 6(4)(b)
I369
Sch. 16 para. 45 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C67
Sch. 4 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(3)(c)
I370
Sch. 16 para. 4 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I371
Sch. 16 para. 39 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I372
Sch. 13 para. 45 in force at 6.4.2016, see s. 56(1)(4)
I373
Sch. 12 para. 85 in force at 6.4.2016, see s. 56(1)(4)
I374
Sch. 12 para. 42 in force at 6.4.2016, see s. 56(1)(4)
I375
Sch. 13 para. 12 in force at 6.4.2016, see s. 56(1)(4)
I376
Sch. 16 para. 23 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I377
Sch. 7 para. 4 in force at 6.4.2016, see s. 56(1)(4)
C68
Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2017 (S.I. 2017/260), arts. 1(2)(c), 6(4)(c)
I378
Sch. 13 para. 16 in force at 6.4.2016, see s. 56(1)(4)
I379
S. 8(3)(7)(8) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(c)
I380
Sch. 13 para. 37 in force at 6.4.2016, see s. 56(1)(4)
I381
Sch. 12 para. 68 in force at 6.4.2016, see s. 56(1)(4)
I382
S. 49 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(i)
C69
Sch. 9 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(c), 6(3)(d)
I383
Sch. 12 para. 61 in force at 6.4.2016, see s. 56(1)(4)
I384
Sch. 13 para. 59 in force at 6.4.2016, see s. 56(1)(4)
I385
S. 7 in force at 6.4.2016, see s. 56(1)(4)
I386
Sch. 16 para. 38 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C70
Sch. 4 para. 6: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(4)
C71
Pts. 1, 5 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) (Citizens' Rights Agreement) Order 2019 (S.I. 2019/1303), art. 2; 2020 c. 1, Sch. 5 para. 1(1)
C72
S. 9 sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(4)(a)
I387
Sch. 12 para. 48 in force at 6.4.2016, see s. 56(1)(4)
I388
Sch. 19 para. 7 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I389
Sch. 1 para. 1 in force at 6.4.2016, see s. 56(1)(4)
C73
S. 9: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(3)(a)
I390
Sch. 13 para. 48 in force at 6.4.2016, see s. 56(1)(4)
I391
Sch. 13 para. 70 in force at 6.4.2016, see s. 56(1)(4)
C74
Sch. 2 para. 4(3): sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(4)
I392
Sch. 13 para. 69 in force at 6.4.2016, see s. 56(1)(4)
I393
Sch. 13 para. 66 in force at 6.4.2016, see s. 56(1)(4)
I394
Sch. 12 para. 9 in force at 6.4.2016, see s. 56(1)(4)
I395
Sch. 12 para. 51 in force at 6.4.2016, see s. 56(1)(4)
C75
Sch. 4 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2025 (S.I. 2025/295), arts. 1(3)(c), 6(3)(c)
I396
Sch. 7 para. 2 in force at 6.4.2016, see s. 56(1)(4)
I397
Sch. 13 para. 56 in force at 6.4.2016, see s. 56(1)(4)
I398
Sch. 10 para. 4 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I399
Sch. 16 para. 25 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I400
Sch. 12 para. 11 in force at 6.4.2016, see s. 56(1)(4)
I401
Sch. 19 para. 4 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(l)
I402
Sch. 13 para. 31 in force at 6.4.2016, see s. 56(1)(4)
I403
S. 15 in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(k)
C76
Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(3)(4), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2018 (S.I. 2018/281), arts. 1(2)(c), 6(4)(d)
C77
Pt. 1 modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3))
I404
S. 18(1) in force at 5.2.2015 for specified purposes by S.I. 2015/134, art. 2(1)(4)(f)
I405
S. 50 in force at 7.3.2017 for specified purposes by S.I. 2017/297, art. 2(a)
F25
Word in Sch. 18 para. 1(1)(a) substituted (11.2.2021 for specified purposes, 13.12.2021 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 3 para. 25(2); S.I. 2021/1394, reg. 2(a)
C78
S. 17: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2021 (S.I. 2021/162), arts. 1(3)(c), 6(3)
I406
S. 25 in force at 12.10.2015 for specified purposes by S.I. 2015/1475, art. 3(a)
I407
Sch. 13 para. 14 in force at 6.4.2016, see s. 56(1)(4)
I408
Sch. 15 para. 4 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)
I409
Sch. 16 para. 6 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
I410
Sch. 12 para. 87 in force at 6.4.2016, see s. 56(1)(4)
I411
S. 17 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I412
Sch. 11 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I413
Sch. 4 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I414
S. 8 in force at 6.4.2016 so far as not brought into force earlier by an order, see s. 56(1)(4)
I415
S. 1 in force at 6.4.2016, see s. 56(1)(4)
I416
Sch. 4 para. 5 in force at 6.4.2016, see s. 56(1)(4)
I417
Sch. 15 para. 17 in force at 1.10.2014 for specified purposes by S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(iii)
F26
Words in Sch. 18 para. 1(5) inserted (31.8.2021 for the purpose of making regulations and immediately before 1.10.2021 for all other purposes) by Pension Schemes Act 2021 (c. 1), ss. 127(2)(b), 131(1); S.I. 2021/950, reg. 2(2) (with reg. 10)
I418
Sch. 18 para. 1 in force at 11.9.2014 by S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)
I419
Sch. 10 para. 3 in force at 6.4.2016, see s. 56(1)(4)
I420
Sch. 8 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I421
Sch. 13 para. 63 in force at 6.4.2016, see s. 56(1)(4)
F27
Words in Sch. 18 para. 6(2) inserted (27.4.2017) by Pension Schemes Act 2017 (c. 17), ss. 41(3), 44(1)(d)
I422
Sch. 11 para. 12 in force at 6.4.2016, see s. 56(1)(4)
I423
Sch. 13 para. 65 in force at 6.4.2016, see s. 56(1)(4)
I424
Sch. 12 para. 56 in force at 6.4.2016, see s. 56(1)(4)
I425
Sch. 9 para. 1 in force at 6.4.2016, see s. 56(1)(4)
I426
Sch. 16 para. 20 in force at 6.4.2017 in so far as not already in force by S.I. 2017/297, art. 3(2) (with arts. 4, 5)
C79
Sch. 9 para. 6: sums modified (with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2022 (S.I. 2022/292), arts. 1(3)(c), 6(4)
I427
Sch. 12 para. 81 in force at 6.4.2016, see s. 56(1)(4)
I428
Sch. 15 para. 22 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)
F28
S. 30(1A)-(1D) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 4(3) (with art. 2)
F29
Words in s. 30(1)(a) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 4(2)(a) (with art. 2)
F30
S. 30(1)(aa) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 4(2)(b) (with art. 2)
F31
Words in s. 30(1)(c) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 4(2)(c) (with art. 2)
F32
S. 30(6A)-(6C) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 4(4) (with art. 2)
F33
Words in s. 30(1)(b) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 4(2)(c) (with art. 2)
I429
S. 3(1) in force at 23.2.2016 for specified purposes by S.I. 2016/203, art. 2(a)
I430
S. 18(2)-(4) in force at 23.2.2016 for specified purposes by S.I. 2016/203, art. 2(c)
I431
S. 20 in force at 23.2.2016 for specified purposes by S.I. 2016/203, art. 2(d)
I432
S. 10 in force at 23.2.2016 for specified purposes by S.I. 2016/203, art. 2(b)
I433
Sch. 4 para. 6 in force at 6.4.2016, see s. 56(1)(4)
C80
Sch. 2 para. 4(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(3)(b)
C81
Sch. 4 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(3)(c)
C82
Sch. 9 para. 5(3): sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(3)(d)
C83
S. 17: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(2)
C84
S. 9: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(3)(a)
C85
Sch. 9 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(3)(d)
C86
Sch. 4 para. 6: sums amended (coming into force in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(c), 6(3)(c)

Pensions Act 2014

C13C2C49C62C71C46C15C77C63C20Part 1 State pension¶

Introduction¶

I4151 State pension¶

State pension at the full or reduced rate¶

I42 Entitlement to state pension at full or reduced rate¶

I429I2063 Full and reduced rates of state pension¶

State pension at the transitional rate¶

I154 Entitlement to state pension at transitional rate¶

I2835 Transitional rate of state pension¶

I706 Recalculation and backdating of transitional rate in special cases¶

Transitional entitlement based on contributions of others¶

I3857 Survivor's pension based on inheritance of additional old state pension¶

I4148 Choice of lump sum or survivor's pension under section 9 in certain cases¶

I96C45C72C19C21C37C12C48C47C73C849 Survivor's pension based on inheritance of deferred old state pension¶

I432I210 Inheritance of graduated retirement benefit¶

Transition: women who have had a reduced rate election¶

I10211 Reduced rate elections: effect on section 4 pensions¶

I12612 Reduced rate elections: pension for women with no section 4 pension¶

Transition: pension sharing on divorce etc¶

I19113 Shared state pension on divorce etc¶

I23614 Pension sharing: reduction in the sharer's section 4 pension¶

I403I9315 Pension sharing: amendments¶

Postponing or suspending state pension¶

I5716 Pensioner's option to suspend state pension¶

I411C34C27C56C14C78C39C52C55C36C8317 Effect of pensioner postponing or suspending state pension¶

18 Section 17 supplementary: calculating weeks, overseas residents, etc¶

Prisoners and overseas residents¶

I36219 Prisoners¶

I431I33420 Overseas residents¶

Definitions¶

I48C13C2C49C6221 C13C2C49C62“Old state pension”¶

I16722 General definitions etc¶

Consequential and other amendments¶

I52I277I69I29623 Amendments¶

C53I11024 Abolition of contracting-out for salary related schemes etc¶

Part 2 Option to boost old retirement pensions¶

I149I406I18525 Option to boost old retirement pensions¶

Part 3 Pensionable age¶

26 Increase in pensionable age to 67¶

27 Periodic review of rules about pensionable age¶

Part 4 State pension credit¶

28 State pension credit: phasing out assessed income periods¶

29 Preserving indefinite status of certain existing assessed income periods¶

C60C71C9C15C33C63C20Part 5 Bereavement support payment¶

I101I10830 C60Bereavement support payment¶

31 Bereavement support payment: contribution condition and amendments¶

I308I18932 Bereavement support payment: prisoners¶

Part 6 Private pensions¶

Transfer of pension benefits¶

I22933 Automatic transfer of pension benefits etc¶

F1434 Power to prohibit offer of incentives to transfer pension rights¶

35 Expiry of power in section 34¶

I9536 Short service benefit for scheme member with money purchase benefits¶

Automatic enrolment¶

I27637 Automatic re-enrolment: exceptions where automatic enrolment deferred¶

I11238 Automatic enrolment: powers to create general exceptions¶

I36339 Alternative quality requirements for UK defined benefits schemes¶

I23140 Automatic enrolment: transitional period for hybrid schemes¶

41 Penalty notices under sections 40 and 41 of the Pensions Act 2008 etc¶

I30642 Unpaid scheme contributions¶

Other¶

I1043 Power to restrict charges or impose requirements in relation to schemes¶

I15544 Disclosure of information about transaction costs to members etc¶

I2545 Power to require pension levies to be paid in respect of past periods¶

I29546 Prohibition and suspension orders: directors of corporate trustees¶

47 Preparation of guidance for pensions illustrations¶

48 Pensions Regulator's objectives¶

I38249 Maximum period between scheme returns to be 5 years for micro schemes¶

I405I36650 Pension Protection Fund: increased compensation cap for long service¶

F251 Pension Protection Fund: compensation cap to apply separately to certain benefits¶

I32952 Public service pension schemes: transitional arrangements¶

Part 7 Final provisions¶

53 Power to make consequential amendments etc¶

54 Regulations and orders¶

55 Extent¶

56 Commencement¶

57 Short title¶

SCHEDULES

SCHEDULE 1 ¶

^C13^C2^C49^C62^C71^C46^C15^C77^C63^C20Part 1 State pension¶

^I4151 State pension¶

^I42 Entitlement to state pension at full or reduced rate¶

^I429^I2063 Full and reduced rates of state pension¶

^I154 Entitlement to state pension at transitional rate¶

^I2835 Transitional rate of state pension¶

^I706 Recalculation and backdating of transitional rate in special cases¶

^I3857 Survivor's pension based on inheritance of additional old state pension¶

^I4148 Choice of lump sum or survivor's pension under section 9 in certain cases¶

^I96^C45^C72^C19^C21^C37^C12^C48^C47^C73^C849 Survivor's pension based on inheritance of deferred old state pension¶

^I432^I210 Inheritance of graduated retirement benefit¶

^I10211 Reduced rate elections: effect on section 4 pensions¶

^I12612 Reduced rate elections: pension for women with no section 4 pension¶

^I19113 Shared state pension on divorce etc¶

^I23614 Pension sharing: reduction in the sharer's section 4 pension¶

^I403^I9315 Pension sharing: amendments¶

^I5716 Pensioner's option to suspend state pension¶

^I411^C34^C27^C56^C14^C78^C39^C52^C55^C36^C8317 Effect of pensioner postponing or suspending state pension¶

^I36219 Prisoners¶

^I431^I33420 Overseas residents¶

^I48^C13^C2^C49^C6221 ^C13^C2^C49^C62“Old state pension”¶

^I16722 General definitions etc¶

^I52^I277^I69^I29623 Amendments¶

^C53^I11024 Abolition of contracting-out for salary related schemes etc¶

^I149^I406^I18525 Option to boost old retirement pensions¶

^C60^C71^C9^C15^C33^C63^C20Part 5 Bereavement support payment¶

^I101^I10830 ^C60Bereavement support payment¶

^I308^I18932 Bereavement support payment: prisoners¶

^I22933 Automatic transfer of pension benefits etc¶

^F1434 Power to prohibit offer of incentives to transfer pension rights¶

^I9536 Short service benefit for scheme member with money purchase benefits¶

^I27637 Automatic re-enrolment: exceptions where automatic enrolment deferred¶

^I11238 Automatic enrolment: powers to create general exceptions¶

^I36339 Alternative quality requirements for UK defined benefits schemes¶

^I23140 Automatic enrolment: transitional period for hybrid schemes¶

^I30642 Unpaid scheme contributions¶

^I1043 Power to restrict charges or impose requirements in relation to schemes¶

^I15544 Disclosure of information about transaction costs to members etc¶

^I2545 Power to require pension levies to be paid in respect of past periods¶

^I29546 Prohibition and suspension orders: directors of corporate trustees¶

^I38249 Maximum period between scheme returns to be 5 years for micro schemes¶

^I405^I36650 Pension Protection Fund: increased compensation cap for long service¶

^F251 Pension Protection Fund: compensation cap to apply separately to certain benefits¶

^I32952 Public service pension schemes: transitional arrangements¶