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Contents page 1-9 10-19 20-29 30-42 44-49 50-57 Last page

Contents

  1. Part 1

    Categories of pension scheme

    1. 1. Introduction

    2. 2. Defined benefits scheme

    3. 3. Shared risk scheme (sometimes known as “defined ambition”)

    4. 4. Defined contributions scheme

    5. 5. Meaning of “pensions promise” etc

    6. 6. Treatment of a scheme as two or more separate schemes

    7. 7. Interpretation of Part 1

  2. Part 2

    Collective benefits

    1. Introduction to collective benefits

      1. 8. Introduction and definition

      2. 9. Duty to set targets for collective benefits

    2. Contributions

      1. 10. Payment schedule

      2. 11. Overdue contributions and other payments

    3. Investment

      1. 12. Statement of investment strategy

      2. 13. Investment performance reports

      3. 14. Investment powers

      4. 15. Restriction on borrowing by trustees or managers

      5. 16. Investment powers: duty of care

    4. Valuation

      1. 17. Valuation reports

      2. 18. Valuation process

    5. Dealing with deficits and surpluses

      1. 19. Policy for dealing with a deficit or surplus

      2. 20. Deficits attributable to an offence or the imposition of a levy

      3. 21. Payment of amounts out of collective benefit funds

    6. Transfer values

      1. 22. Transfer value: policy for calculating cash equivalent of benefits

    7. Winding up

      1. 23. Winding up

    8. Regulations under Part 2: general

      1. 24. Requirement to obtain actuarial advice

      2. 25. Sub-delegation

      3. 26. Publication etc of documents

      4. 27. Enforcement

      5. 28. Overriding requirements

    9. Interpretation of Part 2

      1. 29. Interpretation of Part 2

  3. Part 3

    General changes to legislation about pension schemes

    1. Administration and governance

      1. 30. Pensions promise obtained from third party

      2. 31. Duty to act in the best interests of members

      3. 32. Disclosure of information about schemes

    2. Early leavers

      1. 33. Extension of preservation of benefit under occupational pension schemes

      2. 34. Revaluation of accrued benefits

      3. 35. Transfer values

      4. 36. Restriction on transfers out of public service defined benefits schemes

    3. Indexation

      1. 37. Collective benefits exempt from indexation

      2. 38. Regulatory own fund schemes exempt from indexation

      3. 39. Power to create other exemptions from indexation

    4. Independent trustees

      1. 40. Removal of requirement to maintain register of independent trustees

    5. Rules about modification of schemes

      1. 41. Rules about modification of schemes

    6. Other amendments

      1. 42. Other amendments to do with Parts 1 and 2

  4. Part 4

    Pensions guidance

    1. 43. Pensions guidance

  5. Part 5

    Miscellaneous

    1. Remploy

      1. 44. Payments into Remploy Limited Pension and Assurance Scheme

    2. Judicial pensions

      1. 45. Pension scheme for fee-paid judges

      2. 46. Judicial pensions: pension sharing on divorce etc

    3. Marriage of same sex couples

      1. 47. Extension to Scotland of certain provisions about marriage of same sex
        couples

    4. Pension sharing

      1. 48. Pension sharing and normal benefit age

  6. Part 6

    General

    1. 49. References to “pensions legislation”: amendments to include this Act etc

    2. 50. Power to make consequential amendments

    3. 51. Regulations

    4. 52. Crown application

    5. 53. Extent

    6. 54. Commencement

    7. 55. Short title

    1. Schedule 1

      Early leavers: revaluation of accrued benefits

    2. Schedule 2

      Early leavers: transfer values

    3. Schedule 3

      Other amendments to do with Parts 1 and 2

    4. Schedule 4

      Pensions guidance

    5. Schedule 5

      Pension scheme for fee-paid judges: consequential
      amendments

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Contents page 1-9 10-19 20-29 30-42 44-49 50-57 Last page