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The Pension Sharing (Valuation) Regulations 2000
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- UK Statutory Instruments
- 2000 No. 1052
- Regulation 2
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Version Superseded: 06/04/2016
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Rights under a pension arrangement which are not shareable
2.—(1) Rights under a pension arrangement which are not shareable are—
(a)subject to paragraph (2), any rights accrued between 1961 and 1975 which relate to contracted-out equivalent pension benefit within the meaning of section 57 of the National Insurance Act 1965 M1 (equivalent pension benefits, etc.);
(b)any rights in respect of which a person is in receipt of—
(i)a pension;
(ii)an annuity; [F1or]
F2(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(iv)dependants' income withdrawal within the meaning of paragraph 21 of Schedule 28 to the Finance Act 2004 (dependants' income withdrawal),]
by virtue of being the widow, widower[F4, surviving civil partner] or other dependant of a deceased person with pension rights under a pension arrangement; and
[F5(c)any rights which will result in the payment of a benefit which is to be provided solely by reason of the—
(i)disablement, or
(ii)death,
due to an accident suffered by a person occurring during his pensionable service.]
(2) Paragraph (1)(a) applies only when those rights are the only rights held by a person under a pension arrangement.
Textual Amendments
F1Word in reg. 2(1)(b)(ii) added (6.4.2012) by The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245), regs. 1(2), 12(a)
F2Reg. 2(1)(b)(iii) omitted (6.4.2012) by virtue of The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011 (S.I. 2011/1245), regs. 1(2), 12(b)
F3Reg. 2(1)(b)(iv) substituted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744), art. 1, art. 16(3)(a)
F4Words in reg. 2(1)(b) inserted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 1 para. 3 (with art. 3)
F5Reg. 2(1)(c) substituted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744), art. 1, art. 16(3)(b)
Marginal Citations
M11965 c. 51. Section 57 is continued in force by virtue of regulation 3 of S.I. 1974/2057.
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