Pension Schemes Act 1993 (c. 48)

(The document as of February, 2008)

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(a) has been absent from meetings of the Board for a period longer than 3 consecutive months without the Board's permission; or

(b) has become bankrupt or made an arrangement with his creditors,

the Secretary of State may remove that member.

(2) In the application of sub-paragraph (1) to Scotland, for the references to a member's having become bankrupt and to his having made an arrangement with his creditors there shall be substituted respectively references to sequestration of the member's estate having been awarded and to his having made a trust deed for the behoof of his creditors or a composition contract.

(3) Without prejudice to the previous provisions, the Secretary of State may remove a member of the Board on the ground of incapacity or misbehaviour.

Expenses, remuneration, etc. of members

6 The expenses of the Board, to such an amount as may be approved by the Treasury, shall be paid by the Secretary of State.

7 There may be paid as part of the expenses of the Board--

(a) to all or any of the members of the Board, such salaries or other remuneration and travelling and other allowances;

(b) to persons attending their meetings at the request of the Board, such travelling and other allowances (including compensation for loss of remunerative time); and

(c) to persons from whom the Board may decide to seek advice, as being persons considered by the Board to be specially qualified to advise them on particular matters, such fees,

as the Secretary of State may with the consent of the Treasury determine.

8 The Secretary of State may with the consent of the Treasury provide for the payment of pensions, allowances or gratuities to or in respect of such members of the Board as may be so determined.

9 Where--

(a) a person ceases to be a member of the Board otherwise than on the expiration of his term of office, and

(b) it appears to the Secretary of State that there are circumstances which make it right for that person to receive compensation,

the Secretary of State may with the consent of the Treasury make to that person a payment of such amount as the Secretary of State may with the consent of the Treasury determine.

Procedure

10 (1) The Secretary of State may make regulations generally as to the procedure to be followed by the Board in the exercise of their functions and the manner in which their functions are to be exercised.

(2) Such regulations may in particular make provision--

(a) as to the procedure to be adopted in connection with the issue, cancellation, variation or surrender of contracting-out certificates and appropriate scheme certificates, and with applications, determinations and the making of orders;

(b) as to the hearing of parties, the taking of evidence and the circumstances (if any) in which a document of any prescribed description is to be treated, for the purposes of any proceedings before the Board, as evidence, or conclusive evidence, of any prescribed matter;

(c) as to the time to be allowed for making any application or renewed application to the Board (whether for an order or determination of the Board or for the review of a determination, or otherwise);

(d) as to the manner in which parties to any proceedings before the Board may or are to be represented for the purposes of the proceedings.

(3) References in sub-paragraph (2) to contracting-out certificates and appropriate scheme certificates include references to contracting-out certificates and appropriate scheme certificates within the meaning of any provisions in force in Northern Ireland which correspond to provisions of this Act.

(4) Regulations under sub-paragraph (1) may provide for enabling the Board to summon persons--

(a) to attend before them and give evidence (including evidence on oath) for any purposes of proceedings in connection with an occupational pension scheme,

(b) to produce any documents required by the Board for those purposes, or

(c) to furnish any information which the Board may require relating to any such scheme which is the subject matter of proceedings pending before them.

11 Subject to regulations made by the Secretary of State under paragraph 10(1) and section 172(4), the procedure of the Board in relation to the discharge of any of their functions shall be such as the Board may determine.

Proceedings

12 The quorum of the Board and the arrangements relating to their meetings shall be such as the Board may determine.

13 The validity of the proceedings of the Board shall not be affected by any vacancy among the members or by any defect in the appointment of a member.

14 (1) Where the Board give a decision on any matter dealt with by them by means of a formal hearing, or on review, they shall furnish a statement, either written or oral, of the reasons for the decision if they are requested, on or before the giving or notification of the decision, to state their reasons.

(2) Any statement by the Board of their reasons for a decision, whether the statement is given by them in pursuance of this paragraph or otherwise, shall be taken to form part of the decision and accordingly to be incorporated in the record.

Staff etc.

15 (1) The Secretary of State may make available to the Board the services of such officers and servants of his department as he may consider appropriate for the proper discharge of the functions of the Board.

(2) The Board may authorise any member, or any officer or servant of the Secretary of State's department, to perform on the Board's behalf such of their functions (including the power to give an authorisation for the purposes of this paragraph) as may be specified in the authorisation.

Fees

16 Regulations made by the Secretary of State may authorise the Board to charge fees for their services in respect of the modification of an occupational pension scheme on an application made under section 136 or under any corresponding provision in force in Northern Ireland, including services in connection with the drawing up of any order of the Board made on application.

Instruments and contracts

17 The fixing of the common seal of the Board shall be authenticated by the signature of the secretary of the Board or some other person authorised by them to act for that purpose.

18 A document purporting to be duly executed under the seal of the Board shall be received in evidence and shall, unless the contrary is proved, be deemed to be so executed.

Section 39.

SCHEDULE 2 Certification Regulations

Part I Occupational Pension Schemes

General regulations: beginning and ending of employment

1 (1) In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner's employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).

(2) Regulations may make provision for treating an earner's employment which ends before a person succeeds to the business of the earner's employer as having been employment under the employer's successor.

(3) Regulations may make provision--

(a) for changes in an earner's employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or

(b) for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.

(4) Regulations may also make provision--

(a) for temporary interruptions in an earner's employment or contracted-out employment to be disregarded; and

(b) for the employment in either case to be treated as continuing during the interruption.

(5) References in this paragraph to an earner's employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.

2 (1) Subject to sub-paragraph (2), regulations may enable the Board to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date ("the determined date") earlier than would otherwise be the case.

(2) The determined date for any earner may not be earlier than--

(a) the date on which his relevant employment began, or

(b) the date on which a contracting-out certificate was issued in respect of it,

whichever is the later.

3 Provision may be made by regulations for requiring an employer to give notice to the Secretary of State--

(a) when an earner's employment becomes or ceases to be contracted-out employment; and

(b) when an earner's employment in contracted-out employment begins or ends.

Power to modify Part III etc.

4 (1) Regulations may modify the provisions of Part III (other than sections 18, 19 and 66 to 68), Chapter III of Part IV and Chapter II of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which--

(a) a person is employed at the same time in two or more employments (whether or not under the same employer); and

(b) at least one but not all of those employments is contracted-out employment,

with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.

(2) Regulations may also modify those provisions in their application to cases in which--

(a) any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or

(b) earners qualify for the benefits of a scheme by reference to both--

(i) service in employment which is contracted-out in relation to them by reference to the scheme; and

(ii) service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.

(3) Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner's employment does not cease to be contracted-out employment only because his service for the time being does not qualify him for a guaranteed minimum pension.

State scheme premiums

5 (1) Regulations may make provision for requiring persons to furnish the Secretary of State or the Board with such information as he or, as the case may be, the Board may require for the purposes of sections 37, 38, 50 to 65, 139(1), 142(5) and (6) and 159(1) to (3), (5) and (6) (except as they apply to personal pension schemes, the members of such schemes or rights in respect of them).

(2) Regulations may provide that for the purposes of sections 50, 55 to 60 and 63 to 65 (except as they so apply) the prescribed person shall be treated as the employer--

(a) of any employed earners who, in any period of service in contracted-out employment--

(i) have been paid earnings in any income tax week by more than one person in respect of different employments; or

(ii) have worked under the general control or management of a person other than their immediate employer, or

(b) of any other employed earners in the case of whom it appears to the Secretary of State that such provision is needed.

(3) Regulations may, in relation to state scheme premiums, provide--

(a) for dispensing with the payment of a premium where its amount would be inconsiderable;

(b) where there has been a failure to pay a premium and the failure is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the person in respect of whom it is payable, for treating the premium as having been paid;

(c) for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;

(d) for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992;

(e) for the return of premiums paid in error or, in prescribed circumstances, of premiums which the Secretary of State is satisfied ought to be repaid;

(f) for the Secretary of State, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;

(g) for any other matters incidental to the payment, collection or return of premiums.

(4) The Secretary of State may accept payments in connection with a case in which a premium or part of it is treated as having been paid.

(5) Without prejudice to sub-paragraph (3), regulations may provide--

(a) that--

(i) for the purpose of extinguishing accrued rights to guaranteed minimum pensions and rights to receive such pensions or,

(ii) in the case of a contracted-out protected rights premium, for the purpose of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled,

a state scheme premium is to be treated as having been paid on a date determined under the regulations;

(b) for disregarding the effect of regulations made by virtue of paragraph (a) in a case where the premium in question is not paid on or before the date when it becomes payable or such later date as may be determined under the regulations; and

(c) for obtaining repayment of benefits paid by virtue of regulations made by virtue of paragraph (a) in a case where the effect of the regulations is to be disregarded under paragraph (b), and, where the repayment is obtained from assets of the relevant scheme, for reducing the sums payable under the scheme to the beneficiary by the amount of the repayment.

Schemes covering different employers

6 (1) Regulations may modify Chapters I and III of Part III (other than sections 8, 18, 19, 35 to 39, and 66 to 68), Chapter III of Part IV and Chapter II of Part V (except so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.

(2) Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.

Special provisions for certain public service pension schemes

7 (1) This paragraph applies to the following classes of employments, that is to say employments in which an earner's service qualifies him for benefit under--

(a) section 26 of the [1947 c. 41.] Fire Service Act 1947;

(b) the [1976 c. 35.] Police Pensions Act 1976;

(2) Where employment would fall within one of the classes specified in sub-paragraph (1) but for rules having effect under section 2 of the [1948 c. 33.] Superannuation (Miscellaneous Provisions) Act 1948 (persons transferring to and from certain employments), the employment shall be treated as falling within that class and not within any other class to which this paragraph applies.

(3) Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (1), that provision shall be deemed to be included among the enactments so specified.

(4) In relation to employments of any class to which this paragraph applies, the Secretary of State may by regulations--

(a) direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by him instead of by the employer;

(b) make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to the Secretary of State;

(c) make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;

(d) make provision for the recovery by the Secretary of State of any state scheme premium from any person where it has been paid by the Secretary of State instead of by that person.

Incidental matters

8 Regulations may make provision--

(a) for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and

(b) for any incidental matters otherwise connected with those provisions.

Part II Personal Pension Schemes

9 (1) Subject to the following provisions, paragraph 5 applies in relation to personal pension schemes as it applies to occupational pension schemes.

(2) In sub-paragraph (1) the words from "(except" onwards and in sub-paragraph (2) the words "(except as they so apply)" shall be omitted.

(3) In sub-paragraph (3)(c) for the reference to the provisions there mentioned there shall be substituted a reference to Part III (other than sections 18, 19 and 66 to 68) so far as it relates to personal pension schemes, the members of such schemes or rights in respect of them.

(4) In sub-paragraph (3)(d) the words "or for" onwards shall be omitted.

(5) In sub-paragraph (5)(a) for the words from "that" to "state scheme premium" there shall be substituted the words "that for the purposes of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled, a personal pension protected rights premium".

Sections 84 and 102(3).

SCHEDULE 3 Methods of revaluing accrued pension benefits

The final salary method

1 (1) The final salary method is to add to the amount that would be payable but for Chapter II of Part IV or regulations made under it--

(a) in a case where--

(i) the termination of pensionable service occurs on or after 1st January 1991; or

(ii) the whole of the member's pensionable service falls on or after 1st January 1985,

an amount equal to the appropriate revaluation percentage of the amount of the pension or other benefit which on the termination date has accrued to him or to any other person in respect of him (excluding any part of that amount which consists of the member's or the member's widow's or widower's guaranteed minimum); and

(b) in any other case, an amount equal to such proportion of the appropriate revaluation percentage of the amount of that pension or other benefit (excluding any such part) as the member's pensionable service falling on or after 1st January 1985 bears to his total pensionable service.

(2) In sub-paragraph (1) "pensionable service" includes any notional pensionable service which is credited to the member by the scheme.

(3) For the purposes of sub-paragraph (1)(b), any notional pensionable service which is credited to a member by a scheme shall be taken to have ended immediately before the member's actual pensionable service began.

(4) Any rule of a scheme the effect of which is that benefit falls to be revalued by reference to any period is to be disregarded in making any calculation required by this method.

The revaluation percentage and the appropriate revaluation percentage

2 (1) For the purposes of paragraph 1 the Secretary of State shall in each calendar year by order specify a revaluation percentage for each period which is a revaluation period in relation to that order.

(2) A period is a "revaluation period", in relation to an order under this paragraph, if it is a period which--

(a) begins with 1st January 1986 or with an anniversary of that date falling before the making of the order; and

(b) ends with the next day after the making of the order which is 31st December.

(3) The revaluation percentage which the Secretary of State is to specify in relation to each revaluation period is--

(a) the percentage which appears to him to be the percentage increase in the general level of prices in Great Britain during the period which is the reference period in relation to that revaluation period; or

(b) the maximum rate,

whichever is the less.

(4) The Secretary of State may estimate the percentage increase mentioned in sub-paragraph (3)(a) in such manner as he thinks fit.

(5) For the purposes of that sub-paragraph, the reference period in relation to a revaluation period is--

(a) in the case of the revaluation period beginning on 1st January 1986, the period which begins with 1st October 1985 and ends with the last day before the making of the order which is 30th September; and

(b) in the case of the revaluation periods with later commencement dates, the period which--

(i) begins with the last day before the commencement of the revaluation period which is 1st October; and

(ii) ends with the last day before the making of the order which is 30th September.

(6) For the purposes of sub-paragraph (3)(b) "the maximum rate", in relation to a revaluation period, is--

(a) in the case of a revaluation period of 12 months, 5 per cent.; and

(b) in any other case, the percentage that would be the revaluation percentage had the general level of prices increased at the rate of 5 per cent. compound per annum during the reference period in question.

(7) In paragraph 1 "the appropriate revaluation percentage" means the revaluation percentage specified in the last calendar year before the date on which the member attains normal pension age as the revaluation percentage for the revaluation period which is of the same length as the number of complete years in the pre-pension period.

The average salary method

3 (1) The average salary method is to revalue the member's salaries as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

(2) In this paragraph "salaries" means, subject to sub-paragraph (4), the member's salaries for the period between the date when his pensionable service began and the termination date, or such part of them as was relevant under the scheme to the calculation of the retirement benefits payable under the scheme to him or to any other person in respect of him.

(3) For the purpose of this paragraph those salaries are to be taken to include--

(a) any amount which is attributed to them, otherwise than by virtue of this paragraph, as the result of a revaluation for which the rules of the scheme provide; and

(b) any amount which is for any reason credited to the member by way of salary notionally earned.

(4) Where the member's pensionable service ended before 1st January 1991, sub-paragraph (2) shall have effect with the substitution for the words from "means" to "termination date" of the words "means the member's salaries for the period between 1st January 1985 and the termination date".

(5) For the purposes of the application of this paragraph to a case where a member is credited with an amount by reference to salary notionally earned over a period of time of a particular length, that period shall be taken to have ended immediately before the member's actual pensionable service began.

The flat rate method

4 The flat rate method is to revalue the benefits which have accrued to the member as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

The money purchase method

5 (1) Subject to sub-paragraphs (2) and (3), the money purchase method is to apply the investment yield and any bonuses arising from payments made by or on behalf of a member towards providing any pension or other retirement benefit which is payable under the scheme to him or to any other person in respect of him in the manner in which they would have been applied if his pensionable service had not terminated.

(2) The Secretary of State may by regulations authorise trustees and managers of occupational pension schemes to deduct from any pension or other retirement benefit provided by virtue of the money purchase method an appropriate amount in respect of the administrative expenses incurred by them in carrying this method into effect.

(3) The trustees and managers of a personal pension scheme may, when providing a pension or other retirement benefit by virtue of the money purchase method, deduct--

(a) the actual administrative expenses of doing so, or

(b) the amount of the administrative expenses which would have been incurred in providing a money purchase benefit for the same member if contributions had not ceased to be paid to the scheme in respect of him,

whichever is the less.

Section 128.

SCHEDULE 4 Priority in Bankruptcy etc

Earner's contributions to occupational pension scheme

1 This Schedule applies to any sum owed on account of an earner's contributions to an occupational pension scheme being contributions deducted from earnings paid in the period of four months immediately preceding the relevant date or otherwise due in respect of earnings paid or payable in that period.

Employer's contributions to occupational pension scheme

2 (1) This Schedule applies to any sum owed on account of an employer's contributions to a contracted-out scheme, being contributions payable--

(a) in the period of 12 months immediately preceding the relevant date; and

(b) in respect of earners in employment which is contracted-out by reference to the scheme towards the provision for those earners of guaranteed minimum pensions under the scheme.

(2) This Schedule applies to any sum owed on account of an employer's minimum payments to a contracted-out scheme falling to be made in the period of 12 months immediately preceding the relevant date.

(3) In so far as contributions or payments cannot from the terms of the scheme be identified as falling within sub-paragraph (1) or (2), the amount of the debt having priority by virtue of that sub-paragraph shall be deemed to be an amount equal to--

(a) 4.8 per cent. of the total reckonable earnings paid or payable, in the period of 12 months referred to in that sub-paragraph, to or for the benefit of non-contributing earners; and

(b) 3 per cent. of the total reckonable earnings paid or payable in that period to or for the benefit of contributing earners.

(4) For the purposes of sub-paragraph (3)--

(a) the earnings to be taken into account as reckonable earnings are those paid or payable to or for the benefit of earners in employment which is contracted-out by reference to the scheme in the whole or any part of the period of 12 months there mentioned; and

(b) earners are to be identified as contributing or non-contributing in relation to service of theirs in employment which is contracted-out by reference to the scheme according to whether or not in the period in question they were liable under the terms of the scheme to contribute in respect of that service towards the provision of pensions under the scheme.

(5) In this paragraph--

"employer" shall be construed in accordance with regulations made under section 181(2); and
"reckonable earnings", in relation to any employment, means the earner's earnings from that employment so far as those earnings--
(a)
were comprised in any payment of earnings made to him or for his benefit at a time when the employment was contracted-out employment; and
(b)
exceeded the current lower earnings limit but not the current upper earnings limit.

State scheme premiums

3 (1) This Schedule applies to any sum owed on account of a state scheme premium payable at any time before, or in consequence of, a person going into liquidation or being adjudged bankrupt, or in Scotland, the sequestration of a debtor's estate, or (in the case of a company not in liquidation)--

(a) the appointment of a receiver as mentioned in section 40 of the [1986 c. 45.] Insolvency Act 1986 (debenture-holders secured by floating charge), or

(b) the appointment of a receiver under section 53(6) or 54(5) of that Act (Scottish company with property subject to floating charge), or

(c) the taking of possession by debenture-holders (so secured) as mentioned in section 196 of the [1985 c. 6.] Companies Act 1985.

(2) Where any such premium is payable in respect of a period of service of more than 12 months (taking into account any previous linked qualifying service), the amount to be paid in priority by virtue of this paragraph shall be limited to the amount of the premium that would have been payable if the service had been confined to the last 12 months taken into account in fixing the actual amount of the premium.

(3) Where--

(a) by virtue of this paragraph the whole or part of a premium is required to be paid in priority to other debts of the debtor or his estate; and

(b) the person liable for the payment would be entitled to recover the whole or part of any sum paid on account of it from another person either under section 61 or under any provision made by the relevant scheme for the purposes of that section or otherwise,

then, subject to sub-paragraph (4), that other person shall be liable for any part of the premium for the time being unpaid.

(4) No person shall be liable by virtue of sub-paragraph (3) for an amount in excess of the sum which might be so recovered from him if the premium had been paid in full by the person liable for it, after deducting from that sum any amount which has been or may be recovered from him in respect of any part of that payment paid otherwise than under that sub-paragraph.

(5) The payment under sub-paragraph (3) of any amount in respect of a premium shall have the same effect on the rights and liabilities of the person making it (other than his liabilities under that sub-paragraph) as if it had been a payment of that amount on account of the sum recoverable from him in respect of a premium as mentioned in sub-paragraph (3)(b).

Interpretation

4 (1) In this Schedule--

(a) in its application in England and Wales, section 196(3) of the Companies Act 1985 and section 387 of the Insolvency Act 1986 apply as regards the meaning of the expression "the relevant date"; and

(b) in its application in Scotland, that expression has the same meaning as in Part I of Schedule 3 to the [1985 c. 66.] Bankruptcy (Scotland) Act 1985.

(2) In this Schedule references to a contracted-out scheme, contracted-out employment and a state scheme premium include references to a contracted-out scheme, contracted-out employment and a state scheme premium (other than a personal pension protected rights premium) within the meaning of any provisions in force in Northern Ireland and corresponding to the provisions of this Act.

Section 188.

SCHEDULE 5 Repeals

Part I General

Chapter	Short title	Extent of repeal
1973 c. 38.	The Social Security Act 1973.	Section 51(3)(b), (5) and (10).
		Section 52(8).
		Section 58(1) to (2B).
		Section 59(1).
		Sections 63 to 68.
		In section 69, subsections (1) to (6).
		Sections 71 and 72.
		Section 86.
		In section 96(1), the words from "(except" to "Part II)".
		In section 99, subsection (5) and in subsection (17) the word "68" and the words "or regulations" in both places where they occur.
		Schedules 16 and 17.
1974 c. 14.	The National Insurance Act 1974.	Section 6(4).
1975 c. 18.	The Social Security (Consequential Provisions) Act 1975.	In Schedule 2, paragraph 52.
1975 c. 60.	The Social Security Pensions Act 1975.	Sections 26 to 58B.
		Sections 59B to 60B.
		In section 61(2), paragraphs (a) and (b) and the words from "regulations under" to "or".
		Section 61A.
		Section 62(4).
		Section 63(2)(g).
		Section 66.
		In section 68(4), the words from the beginning to "Ireland; and" and paragraphs (a) and (b).
		Schedules 1A, 2, 3 and 3A.
		In Schedule 4, paragraphs 2 and 23 to 29 and 31 to 33.
1976 c. 35.	The Police Pensions Act 1976.	In Schedule 2, paragraph 11.
1977 c. 5.	The Social Security (Miscellaneous Provisions) Act 1977.	Section 3(2).
		Section 21.
		Section 22(7), (8), (13), (14).
1978 c. 44.	The Employment Protection (Consolidation) Act 1978.	Section 123.
		In section 124, subsection (2) and in subsection (3) the words "or 123".
		Section 125(3) to (3B).
		In section 126(1), the words "or 123" and "or contributions to an occupational pension scheme falling to be made".
		In section 127(3), the definition of "occupational pension scheme" and the words following it.
		In section 144(4), the words "and 123".
1979 c. 18.	The Social Security Act 1979.	Section 18.
		In Schedule 3, paragraphs 3 and 18.
1980 c. 30.	The Social Security Act 1980.	Section 3(4), (7) to (10) and (12).
1981 c. 33.	The Social Security Act 1981.	In Schedule 2, paragraph 1.
1982 c. 24.	The Social Security and Housing Benefits Act 1982.	Section 40.
		In Schedule 4, paragraphs 20 and 21.
1984 c. 48.	The Health and Social Security Act 1984.	Sections 19 and 20.
		Schedule 6.
		In Schedule 7, paragraphs to 17A.
		Section 52(1) and (2).
		Sections 59 to 61.
		Section 75.
		Sections 78 to 80.
		Section 83(3).
		In section 84; in subsection (1), the definitions of "average salary benefits", "contract of service", "employed earner", "employer", "employee", "insurance company", "minimum contributions", "money purchase benefits", "occupational pension scheme", "personal pension scheme", "protected rights", "tax exemption", "tax approval" and "tax year" and subsection (2).
		Section 85(3), (8) and (8A).
		Section 87(1)(a).
		Schedules 1 and 2.
		In Schedule 5, in Part I, paragraph 1 and in Part II, paragraph (a).
		In Schedule 8, paragraphs 4 and 8 to 11.
		In Schedule 10, paragraphs 2 to 9, 12 to 31 and 82.
1988 c. 7.	The Social Security Act 1988.	Section 9.
		In Schedule 2, paragraphs 1(2), (3), 2 and 3.
		In Schedule 4, paragraph 22.
1989 c. 6.	The Official Secrets Act 1989.	In Schedule 1, paragraph 1(d).
1989 c. 24.	The Social Security Act 1989.	Section 7(6).
		Section 20.
		In Schedule 1, paragraph 11.
		In Schedule 5, paragraphs 11 and 13.
		In Schedule 6, paragraphs 1 to 5 and 8 to 20.
		In Schedule 7, paragraphs 1 and 21.
		In Schedule 8, paragraph 12(1)(a) and (b).
		In Schedule 9, the entries relating to section 64(3)(dd) of the Social Security Act 1973 and sections 53 to 56 of the Social Security Pensions Act 1975.
1989 c. 38.	The Employment Act 1989.	Section 19(2).
1990 c. 27.	The Social Security Act 1990.	Sections 11 and 12(1).
		Sections 13 and 14.
		Section 22(2), (3).
		In section 23(5), paragraph (a), in paragraph (b) the words "section 22 above and" and paragraph (d).
		Schedules 2, 3 and 4.
1990 c. 41.	The Courts and Legal Services Act 1990.	Section 82(2).
1992 c. 6.	The Social Security (Consequential Provisions) Act 1992.	In Schedule 2, paragraphs 20 to 33, 35, 36, 40 to 42, 44, 49, 67 and 76 to 83.
1992 c. 52.	The Trade Union and Labour Relations (Consolidation) Act 1992.	In Schedule 2, paragraph 5.
1993 c. 3.	The Social Security Act 1993.	Section 1.
		In section 5, in subsection (2) the words "section 1(1) and (2) and" and subsection (3).
1993 c. 8.	The Judicial Pensions and Retirement Act 1993.	In Schedule 8, paragraphs 12 and 18.

Part II Provisions relating to equal access

Chapter	Short title	Extent of repeal
1993 c. 48.	The Pension Schemes Act 1993.	Section 118.
		In section 132, the words "the equal access requirements".
		In section 133(1), the words "the equal access requirements".
		In section 134, in subsection (3), the words "the equal access requirements" and in subsection (4) the words "or the equal access requirements" and the words from "or as the case may be" onwards.
		In section 136(2)(e)(iv), the words "or the equal access requirements".
		In section 139(2), the words "the equal access requirements".
		In section 140(4), paragraph (c) and the word "and" immediately preceding it.
		Section 153(3) and (4).
		Section 170((5) and (6).
		In section 181(1), the definition of "equal access requirements".

Part III Provisions repealed as respects Great Britain only

Chapter	Short title	Extent of Repeal
1973 c. 38.	The Social Security Act 1973.	Section 51(3).
		In section 69(7), the words from "but" onwards.
		Section 89.
		In section 96, in subsections (1), (2), (3) and (6) the words "regulations or".
		In section 97, in subsection (3) the words "regulations and" and subsection (4).
		In section 99, subsections (1) and (3).
1975 c. 18.	The Social Security (Consequential Provisions) Act 1975.	In Schedule 2, paragraph 58.
1975 c. 60.	The Social Security Pensions Act 1975.	In Schedule 4, paragraph 30.
1985 c. 53.	The Social Security Act 1985.	In Schedule 5, paragraph 2.

Part IV Subordinate legislation revoked

Number	Short title	Extent of revocation
S.I. 1987/1116.	The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987.	All the Regulations.
S.I. 1988/474.	The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988.	Regulation 8.
S.I. 1988/1016.	The Personal and Occupational Pension Schemes (Transfer to Self-employed Pension Arrangements) Regulations 1988.	Regulation 4(2).
S.I. 1989/500.	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1989.	Regulation 3.
S.I. 1990/1141.	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990.	Regulation 7.
S.I. 1992/795.	The Social Security (Class 1 Contributions - Contracted-out Percentages) Order 1992.	The whole order.

Sections 188, 189 and 190.

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