4A

The scheme must provide for the widow or widower’s pension to be payable to the widow or widower—

a

for any period for which a Category B retirement pension is payable to the widow or widower by virtue of the earner’s contributions or would be so payable but for section 43(1) of the M1Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension);

b

for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow or widower by virtue of the earner’s contributions; and

c

in the case of a widow or widower whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow or widower attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

i

comprises a period during which the widow or widower and a person of the opposite sex are living together as husband and wife; nor

ii

falls after the time of any remarriage by the widow or widower.

“overseas arrangement” means a scheme or arrangement which—

a

has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;

b

is administered wholly or primarily outside Great Britain;

c

is not an appropriate scheme; and

d

is not an occupational pension scheme;

4

Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—

a

the amount of every reduction made under section 41 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and

b

the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 41.

4A

The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 41(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.

b

the sum of the amounts specified in section 58(4);

4

Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—

a

the amount of every reduction made under section 37 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and

b

the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 37.

4A

The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 37(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.

b

the sum of the amounts specified in section 54(4);

aa

for a cash equivalent, including a guaranteed cash equivalent, to be reduced so as to take account of the extent (if any) to which an entitlement has arisen under the scheme to the present payment of the whole or any part of—

i

any pension; or

ii

any benefit in lieu of pension;

and

5

Regulations may in the case of occupational pension schemes provide for—

a

prescribed persons,

b

persons with prescribed qualifications or experience, or

c

persons approved by the Secretary of State,

to act for the purposes of subsection (2) instead of scheme auditors or actuaries.

5A

Regulations may impose duties on the trustees or managers of an occupational pension scheme to disclose information to, and make documents available to, a person acting under subsection (5).

5B

If any duty imposed under subsection (5A) is not complied with, sections 3 and 10 apply to any trustee, and section 10 applies to any manager, who has failed to take all such steps as are reasonable to secure compliance.