http://www.legislation.gov.uk/id/uksi/2000/1053

http://www.legislation.gov.uk/uksi/2000/1053/regulation/4/2014-01-01

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

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Statute Law Database

PENSIONS

2023-03-06

Expert Participation

2014-01-01

These Regulations provide for the circumstances in which the implementation period may be extended, postponed or in which it may cease, and how a person responsible for a pension arrangement may discharge his liability in respect of a pension credit.

The Pension sharing (Implementation and Discharge of Liability) Regulations 2000

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

reg.13 rev.inpt and

The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000

reg 11(7)

The Pension sharing (Implementation and Discharge of Liability) Regulations 2000

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

reg. 4(1)(b)

The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006

reg. 18(3)(a)

art. 1

The Pension sharing (Implementation and Discharge of Liability) Regulations 2000

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

reg. 4(4)

The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006

reg. 18(3)(b)

art. 1

The Pension sharing (Implementation and Discharge of Liability) Regulations 2000

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

reg. 21(1)(c)

The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006

reg. 18(4)(a)

art. 1

The Pension sharing (Implementation and Discharge of Liability) Regulations 2000

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

reg. 21(2)

The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006

reg. 18(4)(b)

art. 1

The Pension sharing (Implementation and Discharge of Liability) Regulations 2000

The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000

reg. 5(3J)

The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations 2007

Sch.

para. 10(c)

reg. 1

PART II EXTENSION, POSTPONEMENT OR CESSATION OF IMPLEMENTATION PERIOD

Postponement or cessation of implementation period when an application is made for leave to appeal out of time4

1

The modifications to the operation of section 34 of the 1999 Act (“implementation period") where the pension credit depends on a pension sharing order and the order is the subject of an application for leave to appeal out of time are—

a

where the implementation period has not commenced, its commencement shall be postponed; or

b

where the implementation period has commenced, its operation shall cease and it shall not commence afresh until the person responsible for the pension arrangement has received the documents referred to in paragraph (2).

2

The postponement or cessation referred to in paragraph (1)(a) or (b) shall continue until the person responsible for the pension arrangement is in receipt of—

a

confirmation from the court that the order which was the subject of the application for leave to appeal out of time has not been varied or discharged; or

b

a copy of the varied pension sharing order.

3

Where the person responsible for the pension arrangement has discharged his liability in respect of the pension credit which depends on a pension sharing order and that person subsequently receives notification of an application for leave to appeal out of time in respect of that order, he shall inform the court within 21 days from the date on which he received the notification that liability in respect of that pension credit has been discharged.