Memorandum by the Department
2000 (S.I. 2000/619)
1. The Committee has requested
a Memorandum on the following point:
4(3)(b) provides for time limits for remittances by employers
to the Secretary of State of deductions from salary in respect
of employees' additional voluntary contributions to pensions.
These are to be made -
The result appears
to be that the time limit set by sub-paragraph (i) applies to
deductions made before 10 April 2000, the date
on which the Regulations come into force. Explain on what basis
such prior deductions are authorised by the Regulations, making
sub-paragraph (i) necessary."
2. Regulation 1(3) of these
Regulations provides that regulation 4 (and other regulations)
shall have effect from 1st February 1991. The power to frame regulations
to have effect from a date earlier than that of their making is
contained in section 12(1) of the Superannuation Act 1972.
3. A person to whom these Regulations
applies has been able to make additional voluntary contributions
since 1st February 1991. Deductions from salary in respect of
additional voluntary contributions and their subsequent remittance
to the Secretary of State have therefore been made prior to the
date these Regulations came into force.
4. There may have been some
deductions from salary which, on the date these Regulations came
into force, had yet to be remitted to the Secretary of State.
The time limit set by sub-paragraph (i) of regulation 4(3)(b)
is intended to apply to those deductions, rather than the time
limit set by sub-paragraph (ii).
13th April 2000