Pensions Act 2007

Part 3 E+W+SSavings

Issue and cancellation etc. of certificates for periods before the abolition dateE+W+S

61E+W+SNothing in the relevant amendments and repeals affects the continued operation of any regulations in force under section 7(1) and (7) of the PSA 1993 (issue of certificates) immediately before the abolition date in relation to the issue of a certificate having effect for a period before [F16 April 2012].

62(1)Nothing in the relevant amendments and repeals affects the continued operation of section 34 of the PSA 1993 (cancellation, variation, surrender and refusal of certificates), or any regulations in force under it immediately before [F26 April 2012], for the purposes of a retrospective act.E+W+S

(2)In sub-paragraph (1) “a retrospective act” means the cancellation, variation, surrender or refusal of a certificate, or the issue of an amended certificate, where—

(a)the certificate was in force for a period beginning before [F36 April 2012] (or, in the case of a refusal of a certificate, would have related to such a period if it had been issued), and

(b)the cancellation, variation, surrender, refusal or issue—

(i)is made after [F46 April 2012], but

(ii)has effect from a date before that date.

(3)An amended certificate issued by virtue of this paragraph must provide for it to cease to have effect as from [F56 April 2012].

(4)In this paragraph and paragraph 61 “a certificate” means an appropriate scheme certificate or a contracting-out certificate in respect of a money purchase contracted-out scheme, and each of those terms has the meaning given by section 181(1) of the PSA 1993.

63E+W+SNothing in the relevant amendments and repeals affects the continued operation of section 164(2) of the PSA 1993 (persons employed by or under the Crown to be treated as employed earners for the purposes of certain provisions) in relation to the provisions of that Act saved by paragraphs 61 and 62.

64E+W+SNothing in the relevant amendments and repeals affects the continued operation of section 177(3)(b)(ii) of the PSA 1993 (administrative expenses of the Secretary of State, other than those arising out of certain provisions, to be paid out of the National Insurance Fund into the Consolidated Fund) in relation to the estimated administrative expenses of the Secretary of State in carrying into effect the provisions of that Act saved by paragraphs 61 and 62.

Determination of question whether scheme was appropriate schemeE+W+S

65E+W+SNothing in the relevant amendments and repeals affects the continued operation of any regulations in force under section 7(6) of the PSA 1993 (issue of certificates) immediately before [F66 April 2012].

Preservation of earner's chosen schemeE+W+S

66(1)Nothing in the relevant amendments and repeals—E+W+S

(a)prevents the giving of a preceding tax year notice, or

(b)otherwise affects the operation of section 44 of the PSA 1993 in relation to such a notice.

(2)In sub-paragraph (1) a “preceding tax year notice” means a notice within section 44(1) of the PSA 1993 which is given on or after [F76 April 2012] but in which the date specified in accordance with that provision falls before [F76 April 2012].

Interpretation etc.E+W+S

67(1)In this Part of this Schedule—E+W+S

• F8...

• “the PSA 1993” means the Pension Schemes Act 1993 (c. 48);

• “the relevant amendments and repeals” means—

  (a)

  the amendments and repeals made by Part 1 of this Schedule, and

  (b)

  the consequential repeals and revocations in Part 6 of Schedule 7.

(2)Nothing in this Part of this Schedule is to be read as affecting the generality of section 16 of the Interpretation Act 1978 (c. 30) (general savings).