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Pensions Act 2004
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- UK Public General Acts
- 2004 c. 35
- Part 5
- Categories of pension scheme
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Pensions Act 2004, Cross Heading: Categories of pension scheme is up to date with all changes known to be in force on or before 24 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 18(5A) inserted by 2014 c. 19 s. 52(2)
- s. 18(6) words inserted by 2014 c. 19 s. 52(3)
- s. 18(8) words inserted by 2014 c. 19 s. 52(3)
- s. 23(1A) inserted by 2015 c. 8 Sch. 2 para. 26(3)
- s. 23(10A) inserted by 2015 c. 8 Sch. 2 para. 26(5)
- s. 38(1)-(1B) substituted for s. 38(1) by 2015 c. 8 Sch. 2 para. 27
- s. 38(7)(da) inserted by 2021 c. 1 s. 104(2)
- s. 43(1)-(1B) substituted for s. 43(1) by 2015 c. 8 Sch. 2 para. 28(2)
- s. 52(1)-(1B) substituted for s. 52(1) by 2015 c. 8 Sch. 2 para. 29
- s. 80(1)(a)(iib) inserted by 2021 c. 1 s. 109(3)
- s. 102(2)(a) words in s. 102(2) renumbered as s. 102(2)(a) by 2008 c. 30 s. 44(5)(a)
- s. 102(2)(b) inserted by 2008 c. 30 s. 44(5)(b)
- s. 103(1A) inserted by 2008 c. 30 s. 44(6)
- s. 117A inserted by 2008 c. 30 Sch. 10 para. 3
- s. 126(1)-(1B) substituted for s. 126(1) by 2015 c. 8 Sch. 2 para. 31
- s. 188(1)(ba) inserted by 2008 c. 30 Sch. 10 para. 6
- s. 189A inserted by 2008 c. 30 Sch. 10 para. 7
- s. 209(9) added by 2008 c. 30 Sch. 10 para. 8
- s. 291(4)(f) and word inserted by 2021 c. 1 Sch. 3 para. 19(b)
- s. 318(3)(a)(viii)-(x) inserted by 2015 c. 8 Sch. 2 para. 38(3)(a)
- s. 318(3)(b)(vi)-(viii) inserted by 2015 c. 8 Sch. 2 para. 38(3)(b)
- Sch. 4 para. 7(5)(b) inserted by 2008 c. 30 s. 44(8)(b)
- Sch. 4 para. 13(3) inserted by 2008 c. 30 s. 44(9)(b)
- Sch. 4 para. 7(5)(a) words in Sch. 4 para. 7(5) renumbered as Sch. 4 para. 7(5)(a) by 2008 c. 30 s. 44(8)(a)
- Sch. 7 para. 21(2)(c)-(cc) substituted for Sch. 7 para. 21(2)(b)(c) by 2008 c. 30 Sch. 8 para. 11 (This amendment not applied to legislation.gov.uk. Sch. 8 para. 10 (3.1.2012) omitted without ever being in force by virtue of 2011 c. 19, Sch. 4 para. 20; S.I. 2011/3034 art. 3(i)(iv))
Categories of pension schemeE+W+S
239Categories of pension schemeE+W+S
(1)Section 1 of the Pension Schemes Act 1993 (c. 48) (categories of pension scheme) is amended as follows.
(2)The provisions of the section shall become subsection (1) of the section.
(3)In that subsection, for the definitions of “occupational pension scheme” and “personal pension scheme” substitute—
““occupational pension scheme” means a pension scheme—
(a)that—
(i)for the purpose of providing benefits to, or in respect of, people with service in employments of a description, or
(ii)for that purpose and also for the purpose of providing benefits to, or in respect of, other people,
is established by, or by persons who include, a person to whom subsection (2) applies when the scheme is established or (as the case may be) to whom that subsection would have applied when the scheme was established had that subsection then been in force, and
(b)that has its main administration in the United Kingdom or outside the member States,
or a pension scheme that is prescribed or is of a prescribed description;
“personal pension scheme” means a pension scheme that—
(a)is not an occupational pension scheme, and
(b)is established by a person within any of the paragraphs of section 154(1) of the Finance Act 2004;”.
(4)After that subsection insert—
“(2)This subsection applies—
(a)where people in employments of the description concerned are employed by someone, to a person who employs such people,
(b)to a person in an employment of that description, and
(c)to a person representing interests of a description framed so as to include—
(i)interests of persons who employ people in employments of the description mentioned in paragraph (a), or
(ii)interests of people in employments of that description.
(3)For the purposes of subsection (2), if a person is in an employment of the description concerned by reason of holding an office (including an elective office) and is entitled to remuneration for holding it, the person responsible for paying the remuneration shall be taken to employ the office-holder.
(4)In the definition in subsection (1) of “occupational pension scheme”, the reference to a description includes a description framed by reference to an employment being of any of two or more kinds.
(5)In subsection (1) “pension scheme” (except in the phrases “occupational pension scheme”, “personal pension scheme” and “public service pension scheme”) means a scheme or other arrangements, comprised in one or more instruments or agreements, having or capable of having effect so as to provide benefits to or in respect of people—
(a)on retirement,
(b)on having reached a particular age, or
(c)on termination of service in an employment.
(6)The power of the Treasury under section 154(4) of the Finance Act 2004 (power to amend sections 154 and 155) includes power consequentially to amend—
(a)paragraph (a) of the definition in subsection (1) of “personal pension scheme”, and
(b)any provision in force in Northern Ireland corresponding to that paragraph.”
Commencement Information
I1S. 239 in force at 1.7.2005 for specified purposes by S.I. 2005/1720, art. 2(7)
I2S. 239 in force at 6.4.2006 in so far as not already in force by S.I. 2005/1720, art. 2(7)
Prospective
240Meaning of “employer” in Part 1 of the Pensions Act 1995E+W+S
(1)In section 125 of the Pensions Act 1995 (c. 26) (supplementary provision relating to interpretation), in subsection (3) (extension of meaning of “employer”)—
(a)after “include” insert “—
(a)”, and
(b)after “scheme” insert “;
(b)such other persons as may be prescribed”.
(2)In section 175 of that Act (parliamentary control of orders and regulations), in subsection (2) (instruments subject to affirmative resolution procedure), omit “or” at end of paragraph (c) and after that paragraph insert—
“(ca)section 125(3)(b), or”.
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