(SD68/05) Act 2004 (c. 35)

The (Application) Order 2005 (SD68/05) was made 9 February 2005 and approved by Tynwald 16 March 2005. Article 2(1) of that Order provides that in that Order “the applied legislation” means sections 265, 296, 297 (other than subsection (3)), 315, 316, 318, 322 and 325 of, and Schedule 11 to, the Pensions Act 20041, which are set out in the Schedule to the Order. Article 1(3) provides that the provisions of the applied legislation shall come into force (or be deemed to have done so) as follows - (a) section 265 (safeguarding rights during paternity leave and adoption leave) shall come into force (or be deemed to have done so) on the day that section comes (or came) into force in Great Britain2; (b) section 296 (entitlement to more than one state retirement pension) shall be deemed to have come into force on the day the Pensions Act 2004 (c.35) was passed3; (c) section 297 (other than subsection (3)) and Schedule 11 (deferral of state retirement pensions and shared additional pensions) - (i) shall be deemed to have come into force on the day the Pensions Act 2004 was passed so far as is necessary for enabling the making of any regulations for which they provide, and (ii) otherwise, shall come into force on 6th April 2005; (d) section 315 (other than subsection (6)) and sections 316, 318, and 325 (all miscellaneous and general provisions) shall be deemed to have come into force on the day the Pensions Act 2004 (c.35) was passed; and (e) section 315(6) shall come into force (or shall be deemed to have done so) on the day that section comes (or came) into force in Great Britain4.

1 2004 c. 35. 2 Section 265 came into force 6 April 2005 (S.I. 2005/275 (article 2(7), Part 7 of the Schedule) subject to transitional provisions specified in S.I. 2005/275 (article 2(12)). 3 Pensions Act 2004 18 November 2004. 4 Section 315(6) came into force 4 December 2005 for the purpose of conferring power to make regulations; 30 December 2005 otherwise (S.I. 2005/3331 (article 2(1), Part 1 of the Schedule)).

Supplement No. 131 [March 2012] 4A.81 (SD69/05) Pensions Act 2004 (c. 35)

The Pensions Act 2004 (Application) (No. 2) Order 2005 (SD69/05) was made 9 February 2005 and approved by Tynwald 16 March 2005. Article 2(1) of that Order provides that in that Order “the applied legislation” means sections 297(3) and (4), 315, 316, 318, 320, 322 and 325 of, and Schedules 11 and 13 to, the Pensions Act 2004, which are set out in the Schedule to the Order. Article 1(3) provides that the provisions of the applied legislation shall come into force (or be deemed to have done so) as follows - (a) section 297(3) (commencement of amendments of state pension deferment provisions made by the (c.26)) shall be deemed to have come into force on the day the Pensions Act 2004 (c.35) was passed1; (b) section 297(4) and Schedule 11 (deferral of shared additional pensions) - (i) shall be deemed to have come into force on the day the Pensions Act 2004 was passed so far as is necessary for enabling the making of any regulations for which they provide, and (ii) otherwise, shall come into force on 6th April 2005; (c) section 315 (other than subsection (6)), 316, 318, 322 and 325 (all miscellaneous and general provisions) shall be deemed to have come into force on the day the Pensions Act 2004 (c.35) was passed; (d) section 315(6) shall come into force (or shall be deemed to have done so) on the day that section comes (or came) into force in Great Britain2; (e) section 320 and Schedule 13 (repeals) shall come into force (or shall be deemed to have done so) on the day that section or Schedule (as the case may be) comes (or came) into force in Great Britain; (f) the repeal of section 50(2) of the Welfare Reform and Pensions Act 1999 shall be deemed to have come into force on the day the Pensions Act 2004 was passed; and (g) the repeal of section 134(3) of, and paragraph 21(14) of Schedule 4 to, the Pensions Act 1995 (c.26) shall come into force on 6th April 2005.

1 Pensions Act 2004 Royal Assent 18 November 2004. 2 Section 315(6) came into force 4 December 2005 for the purpose of conferring power to make regulations; 30 December 2005 otherwise (S.I. 2005/3331 (article 2(1), Part 1 of the Schedule)).

Supplement No. 131 [March 2012] 4A.82 (SD220/05) Pensions Act 2004 (c. 35)

The Pensions Act 2004 (Application) (No. 3) Order 2005 (SD220/05) was made 1 April 2005 and approved by Tynwald 17 May 2005. Article 2(1) of that Order provides that in that Order “the applied legislation” means, in Part 5: sections 263, 264, 274 to 276, 278 to 284 of, in Part 9: sections 303, 306, 309, 313 to 316, 318 to 322 and 325 of, and Schedules 12 and 13 to, the Pensions Act 2004, which are set out in the Schedule to the Order. Article 1(3) provides that the provisions of the applied legislation shall come into force as follows - (a) sections 281, 303, 313, 315 (other than subsection (6)), 316, 318, 322 and 325 shall be deemed to have come into force on the same day the Pensions Act 2004 was passed by Parliament1; (b) sections 263, 275, 276, 278 to 280 and 282 and paragraph 25 of Schedule 12 (and section 319(1) insofar as it relates to that paragraph) and Schedule 13 insofar as it relates to the repeal of section 54 of the Child Support, Pensions and Social Security Act 2000 shall be deemed to have come into force on the same day as that section or paragraph (as the case may be) came into force in Great Britain by order; and (c) the remainder shall come into force on the same day as they come into force in Great Britain by order. Section 274 commenced 17 December 2004 (S.I. 2004/3350 (article 2, Schedule)). Sections 278 and 280 commenced 15 March 2005 for the purpose only of conferring power to make regulations (S.I. 2005/695 (article 2(4)), 6 April 2005 otherwise (S.I. 2005/275 (article 2(7), Part 7 of the Schedule)). The following provisions commenced 6 April 2005 (S.I. 2005/275 (article 2(7), Part 7 of the Schedule)): - Sections 263, 275, 276, 279, 282, paragraph 25 of Schedule 12 (and section 319(1) insofar as it relates to that paragraph) and Schedule 13 in so far as it relates to the 1995 Act, the specified repeals in sections 51(1), 54(3) and 162(1), and the Child Support, Pensions and Social Security Act 2000 section 54 (and section 320 in so far as it relates to those provisions). (S.I. 2005/695 (article 2(7), Schedule 1)): - Schedule 13 in so far as it relates to specified repeals in relation to the Pensions Act 1993 sections 99(6), 101J(3), 129 (and section 320 in so far as it relates to those provisions). (S.I. 2005/1108 (article 2(2), Schedule)): - Paragraphs 9, 34 and 71 of Schedule 12 (and section 319(1) insofar as it relates to those paragraphs). Section 283 commenced 1 July 2005 (S.I. 2005/1720 (article 2(9)). Section 284 commenced 1 July 2005 for the purpose only of conferring power to make regulations, 6 April 2006 for all other purposes (S.I. 2005/1720 (article 2(15), Part 2 of the Schedule)) The following provisions commenced 1 September 2005 (S.I. 2005/2447 (article 2(4), Part 1 of the Schedule)): - Sections 306(1), (2)(n), 309, 314, 319(2)(a) and Schedule 13 in so far as it relates to the repeal of paragraph 3(3) and (4) of Schedule 5 to the Child Support, Pensions and Social Security Act 2000, and section 320 in so far as it relates to that paragraph. Paragraph 20 of Schedule 12, and section 319(1) in so far as it relates to that paragraph commenced 22 September 2005 (S.I. 2005/2447 (article 2(3)(a)).

1 Pensions Act 2004 Royal Assent 18 November 2004.

Supplement No. 131 [March 2012] 4A.83 (SD220/05 & SD296/06) Pensions Act 2004 (c. 35)

Section 315(6), paragraph 75 of Schedule 12 and section 319(1) in so far as it relates to that paragraph commenced 4 December 2005 for the purpose only of conferring power to make regulations, 30 December 2005 for all other purposes (S.I. 2005/3331 (article 2(1), Part 1 of the Schedule)). Section 319(2), in so far as it is not already in force, commenced 9 December 2005 (S.I. 2005/3331 (article 2(2), Part 2 of the Schedule)). The following provisions commenced 1 January 2006 for the purpose only of conferring power to make regulations, 6 April 2006 for all other purposes (S.I. 2005/3331 (article 2(5), Part 5 of the Schedule)): - Section 264, paragraph 18 of Schedule 12, and section 319(1) in so far as it relates to that paragraph. The following provisions commenced 6 April 2006 (S.I. 2005/1720 (article 2(13)): - Schedule 13, in so far as it relates to the repeal of sections 28 and 29 of the 1993 Act, and section 320 in so far as it relates to those sections. (S.I. 2005/3331 (article 2(6), Part 6 of the Schedule)): - Paragraphs 12, 13, 30 to 32 and 69 of Schedule 12 and section 319(1) in so far as it relates to those paragraphs. (S.I. 2006/560 (article 2(3), Part 3 of the Schedule)): - Section 321, paragraphs 11(1) and (2), 14 to 17, 21 and 22, and 27 of Schedule 12 and section 319(1) in so far as it relates to those provisions and Schedule 13, in so far as it relates to the repeals there specified in relation to the , sections 148, 149, 151 and the Welfare Reform and Pensions Act 1999, Schedule 2 paragraph 13 and Schedule 12 and section 320 in so far as it relates to those provisions.

The Pensions Act 2004 (Application) Order 2006 (SD296/06) was made 3 April 2006 and approved by Tynwald 17 May 2006. Article 2(1) of that Order provides that in that Order “the applied legislation” means sections 90 to 92 of the Pensions Act 2004, which are set out in the Schedule to the Order. Article 1(3) provides that the provisions of the applied legislation shall come into force on 1 June 2006.

This document consolidates the provisions of the Pensions Act 2004 into one document. The header on each page shows the relevant SD number of the application Order relevant to the provision(s) on that page.

Supplement No. 131 [March 2012] 4A.84 (SD68/05, SD69/05, Pensions Act 2004 (c. 35) Contents SD220/05 & SD296/06)

PENSIONS ACT 2004 CHAPTER 35

CONTENTS 1. to 89. (Not applied) Codes of practice 90. Codes of practice 91. Procedure for issue and publication of codes of practice 92. Revocation of codes of practice 93. to 262. (Not applied) Part 5 - Occupational and personal pension schemes: miscellaneous provisions Short service benefit 263. Increase in age at which short service benefit must be payable Early leavers 264. Early leavers: cash transfer sums and contribution refunds Safeguarding pension rights 265. Paternity leave and adoption leave 266. to 273. (Not applied) The Pensions Ombudsman 274. The Pensions Ombudsman and Deputy Pensions Ombudsmen 275. Jurisdiction 276. Investigations 277. (Not applied) Annual increases in rate of pensions 278. Annual increase in rate of certain occupational pensions 279. Annual increase in rate of certain personal pensions 280. Power to increase pensions giving effect to pension credits etc. Revaluation 281. Exemption from statutory revaluation requirement Contracting out 282. Meaning of “working life” in Pension Schemes Act 1993 283. Power to prescribe conditions by reference to approval by the Assessor of Income Tax 284. Restrictions on commutation and age at which benefits may be received 285. to 295. (Not applied)

Supplement No. 131 [March 2012] 4A.85 (SD68/05, SD69/05, Pensions Act 2004 (c. 35) Contents SD220/05 & SD296/06)

Part 8 - State pensions Entitlement to more than one pension 296. Persons entitled to more than one Category B retirement pension Deferral of state pension 297. Deferral of retirement pensions and shared additional pensions 298. to 302. (Not applied) Part 9 - Miscellaneous and supplementary Service of notifications etc. 303. Service of notifications and other documents 304 and 305. (Not applied) General 306. Overriding requirements 307. and 308. (Not applied) 309. Offences by bodies corporate and partnerships 310. to 312. (Not applied) 313. Crown application Regulations and orders 314. Breach of regulations 315. Subordinate legislation (general provisions) 316. Tynwald control of subordinate legislation 317. (Not applied) Interpretation 318. General interpretation Miscellaneous and supplementary 319. Minor and consequential amendments 320. Repeals 321. Pre-consolidation amendments 322. Commencement (as applied by SD68/05) 322. Commencement (as applied by SD69/05) 322. Commencement (as applied by SD220/05) 323. and 324. (Not applied) 325. Short title Schedule 11 - Deferral of retirement pensions and shared additional pensions Part 1 - Principal amendments of the Social Security Contributions and Benefits Act 1992 Part 2 - Consequential amendments Part 3 - Transitional provisions

Supplement No. 131 [March 2012] 4A.86 (SD68/05, SD69/05, Pensions Act 2004 (c. 35) Contents SD220/05 & SD296/06)

Schedule 12 - Minor and consequential amendments Schedule 13 - Repeals

Supplement No. 131 [March 2012] 4A.87 (SD68/05, SD69/05, Pensions Act 2004 (c. 35) Contents SD220/05 & SD296/06)

Supplement No. 131 [March 2012] 4A.88 (SD296/06) Pensions Act 2004 (c. 35) Section 90

1. to 89. (Not applied)1

Codes of practice 90. Codes of practice (1) The Department may issue codes of practice - (a) containing practical guidance in relation to the exercise of functions under the pensions legislation, and (b) regarding the standards of conduct and practice expected from those who exercise such functions. (2) The Department must issue one or more such codes of practice relating to the following matters - (a) what constitutes a "reasonable" period for the purposes of any provision of the pensions legislation which requires any action to be taken within such a period; (b) to (j) ...... 2 (k) such other matters as are prescribed for the purposes of this section. (3) The Department may from time to time revise the whole or any part of a code of practice issued under this section and issue that revised code. (4) A failure on the part of any person to observe any provision of a code of practice does not of itself render that person liable to any legal proceedings. (5) A code of practice issued under this section is admissible in evidence in any legal proceedings and, if any provision of such a code appears to the court or tribunal concerned to be relevant to any question arising in the proceedings, it must be taken into account in determining that question. (6) In this section - "legal proceedings" includes proceedings of the Pensions Ombudsman; and "the pensions legislation" means any enactment contained in or made by virtue of - (a) the Pension Schemes Act 1993 (c. 48), (b) Part 1 of the Pensions Act 1995 (occupational pensions) (c. 26), other than sections 62 to 66 of that Act (equal treatment), (c) section 33 of the Welfare Reform and Pensions Act 1999 (time for discharge of liability in respect of pension credit) (c. 30), or (d) this Act. (7) Sections 91 and 92 make provision about the procedure to be followed when a code of practice is issued or revoked. 91. Procedure for issue and publication of codes of practice (1) to (4) ...... 3

1 The amendments that would have been made by sections 36(2)(b), (2)(d), (3), (4)(a), (b) and (c) had they been applied originally, have since been applied via being incorporated into the amendments made by article 7 of SD17/06 from 6 April 2006. 2 Subparagraphs (b) to (j) not applied. 3 Paragraphs (1) to (4) not applied.

Supplement No. 131 [March 2012] 4A.91 (SD296/06) Pensions Act 2004 (c. 35) Section 92

(5) The Department shall lay before Tynwald any code of practice it intends to issue under section 901. (6) to (8) ...... 2 (9) A code issued under section 90 shall come into effect on either - (a) the day on which it is issued; or (b) such other day as the Department may appoint. The Department may make such transitional or savings arrangements as appear to it to be necessary or expedient in connection with the code of practice brought into operation. (10) The Department must arrange for any code issued by it under section 90 to be published in the way appearing to it to be appropriate. (11) ...... 3 (12) This section applies to a revised code (see section 90(3)) as it applies to the first issue of a code. 92. Revocation of codes of practice (1) A code of practice may be revoked by the Department. (2) ...... 4 (3) The Department may make such savings arrangements as appear to it to be necessary or expedient in connection with the revocation of the code. 93. to 262. (Not applied)

1 See SD40/07. 2 Paragraphs (6) to (8) not applied. 3 Paragraph (11) not applied. 4 Paragraph (2) not applied.

Supplement No. 131 [March 2012] 4A.92 (SD220/05) Pensions Act 2004 (c. 35) Section 263

Part 5 - Occupational and personal pension schemes: miscellaneous provisions Short service benefit 263. Increase in age at which short service benefit must be payable (1) [Substituted section 71(3) of the Pension Schemes Act 1993.] (2) [Added section 72(4) of that Act.]

Early leavers 264. Early leavers: cash transfer sums and contribution refunds [Inserted Chapter 5 (sections 101AA to 101AI) into the Pension Schemes Act 1993.]

Supplement No. 131 [March 2012] 4A.95 (SD68/05) Pensions Act 2004 (c. 35) Section 265

Safeguarding pension rights 265. Paternity leave and adoption leave (1) [Inserted paragraphs 5A and 5B into Schedule 5 to the Social Security Act 1989 (SD589/95).] (2) ...... 1

1 Paragraph (2) not applied.

Supplement No. 131 [March 2012] 4A.96 (SD220/05) Pensions Act 2004 (c. 35) Section 274

266. to 273. (Not applied)1

The Pensions Ombudsman 274. The Pensions Ombudsman and Deputy Pensions Ombudsmen (1) [Amended section 145(2) of the Pension Schemes Act 1993.] (2) [Substituted subsection (3) of that section.] (3) [Inserted section 145A.] (4) to (8) ...... 2 275. Jurisdiction (1) [Inserted section 146(4A) into the Pension Schemes Act 1993.] (2) The amendment made by this section has effect in relation to the making of any provision under section 146(4) of the Pension Schemes Act 1993 applying Part 10 of that Act in relation to a complaint or a dispute insofar as it relates to a matter which arises on or after 6th April 2005. (3) For the purposes of subsection (2), a question falling within section 146(1)(g) of the Pension Schemes Act 1993 is to be treated as a dispute. 276. Investigations (1) [Omitted section 54 of the Child Support, Pensions and Social Security Act 2000.] (2) Omit the following provisions of the Pension Schemes Act 1993 - (a) [Specified section 148(5)(ba) and (bb).] (b) [Specified section 149(1), (1A) and (1B).] (c) [Specified section 149(3)(ba).] (d) [Specified section 149(3)(d) and the word “and” immediately preceding it.] (e) [Specified section 149(8).] (f) [Specified section 151(1)(c) and the word “and” immediately preceding it.] (g) [Specified section 151(3)(ba) and (bb).] (h) [Specified text in section 151(3)(c).] to the extent that those amendments made by section 54 of the 2000 Act have been brought into force for the purpose of making regulations and rules. 277. (Not applied)

1 The amendments that would have been made by sections 270(1), (2)(a), (c), (d) and (d)(i) had they been applied originally, have since been applied via being incorporated into the amendments made by articles 11 and 12 of SD17/06 from 6 April 2006. The amendment that would have been made by section 271(5) had it been applied originally, has since been applied via being incorporated into the amendments made by article 13 of SD17/06 from 6 April 2006. 2 Paragraphs (4) to (8) not applied.

Supplement No. 131 [March 2012] 4A.97 (SD220/05) Pensions Act 2004 (c. 35) Section 278

Annual increases in rate of pensions 278. Annual increase in rate of certain occupational pensions (1) Section 51 of the Pensions Act 1995 (annual increase in rate of certain occupational pensions) is amended in accordance with subsections (2) to (6). (2) In subsection (1) - (a) [Amended paragraph (a)(i).] (b) [Inserted subparagraph (iii).] (c) [Substituted paragraphs (b) and (c) for paragraph (b).] (3) [Amended subsection (2).] (4) [Substitutes subsections (4)(b)(i) and (ii) for text in subsection (4)(b).] (5) [Inserted subsections (4A), (4B) and (4C).] (6) In subsection (5) - (a) [Amended the text.] (b) [Amended paragraph (a).] (7) [Inserted section 51ZA.] (8) ...... 1 279. Annual increase in rate of certain personal pensions (1) Section 162 of the Pensions Act 1995 (annual increase in rate of certain personal pensions) is amended in accordance with subsection (2). (2) [Amended subsection (1)(a) and substituted subsections (1)(b), (c) and (d) for subsection (1)(b).] (3) In section 163(3) of that Act (section 162: supplementary) - (a) [Amended the definition of “appropriate percentage” in subsection (3).] (b) ...... 2 280. Power to increase pensions giving effect to pension credits etc. (1) Section 40 of the Welfare Reform and Pensions Act 1999 (power of the Department to increase pensions provided to give effect to certain rights) is amended as follows. (2) [Amends subsection (1) by substituting “the maximum percentage” for “5%”.] (3) [Amends subsection (2) by substituting “Subject to subsection (2A), this” for “This”.] (4) [Inserts subsections (2A) and (2B) after subsection (2).] (5) [Amends subsection (3) by inserting the definitions of “money purchase benefits” and “relevant pension credit” at the appropriate places.]

1 Paragraph (8) not applied. 2 Paragraph (b) not applied.

Supplement No. 131 [March 2012] 4A.98 (SD220/05) Pensions Act 2004 (c. 35) Section 281

Revaluation 281. Exemption from statutory revaluation requirement (1) Section 84 of the Pension Schemes Act 1993 (basis of revaluation) is amended as follows. (2) [Inserted subsection (5)(b).] (3) [Added subsection (6).]

Contracting out 282. Meaning of “working life” in Pension Schemes Act 1993 [Substituted the definition of “working life in section 181(1) of the Pension Schemes Act 1993.] 283. Power to prescribe conditions by reference to approval by the Assessor of Income Tax [Inserted section 9(5A) into the Pension Schemes Act 1993.] 284. Restrictions on commutation and age at which benefits may be received (1) [Substituted section 21(1) of the Pension Schemes Act 1993.] (2) [Inserted section 17(8) into that Act.] (3) to (7) ...... 1 285. to 295. (Not applied)

1 Subsections (3) to (7) repealed by Part 6 of Schedule 7 to the Pensions Act 2007 (SD193/09) and has effect on the abolition date (6 April 2012, within the meaning of section 15), subject to savings specified in paragraphs 61 - 67 of Schedule 4 to the Pensions Act 2007.

Supplement No. 131 [March 2012] 4A.99 (SD68/05) Pensions Act 2004 (c. 35) Section 296

Part 8 - State pensions Entitlement to more than one pension 296. Persons entitled to more than one Category B retirement pension In section 43(3) of the Social Security Contributions and Benefits Act 1992 (persons entitled to more than one retirement pension) - (a) [Substituted paragraphs (a) and (aa) for paragraph (a).] (b) [Amended the text.]

Supplement No. 131 [March 2012] 4A.100 (SD68/05 & SD69/05) Pensions Act 2004 (c. 35) Section 297

Deferral of state pension 297. Deferral of retirement pensions and shared additional pensions [Section 297 as applied by SD68/05.] (1) [Substituted section 55 of the Social Security Contributions and Benefits Act 1992.] (2) [Substituted section 55C of that Act.] (3) ...... 1 (4) Schedule 11 (which contains further amendments relating to the deferral of retirement pensions and shared additional pensions) has effect. [Section 297 as applied by SD69/05.] (1) and (2) ...... 2 (3) [Substituted paragraph 6(5) of Schedule 4 to the Pensions Act 1995.] (4) Schedule 11 (which contains further amendments relating to the deferral of shared additional pensions) has effect. 298. to 302. (Not applied)

1 Paragraph (3) not applied. 2 Paragraphs (1) and (2) not applied.

Supplement No. 131 [March 2012] 4A.101 (SD220/05) Pensions Act 2004 (c. 35) Section 303

Part 9 - Miscellaneous and supplementary Service of notifications etc. 303. Service of notifications and other documents (1) This section applies where provision made (in whatever terms) by or under this Act authorises or requires - (a) a notification to be given to a person, or (b) a document of any other description (including a copy of a document) to be sent to a person. (2) The notification or document may be given to the person in question - (a) by delivering it to him, (b) by leaving it at his proper address, or (c) by sending it by post to him at that address. (3) The notification or document may be given or sent to a body corporate by being given or sent to the secretary or clerk of that body. (4) The notification or document may be given or sent to a firm by being given or sent to - (a) a partner in the firm, or (b) a person having the control or management of the partnership business. (5) The notification or document may be given or sent to an unincorporated body or association by being given or sent to a member of the governing body of the body or association. (6) For the purposes of this section and section 7 of the Interpretation Act 1978 (service of documents by post) in its application to this section, the proper address of a person is - (a) in the case of a body corporate, the address of the registered or principal office of the body, (b) in the case of a firm, or an unincorporated body or association, the address of the principal office of the firm, body or association, (c) in the case of any person to whom the notification or other document is given or sent in reliance on any of subsections (3) to (5), the proper address of the body corporate, firm or (as the case may be) other body or association in question, and (d) in any other case, the last known address of the person in question. (7) In the case of - (a) a company registered outside the Isle of Man, (b) a firm carrying on business outside the Isle of Man, or (c) an unincorporated body or association with offices outside the Isle of Man, the references in subsection (6) to its principal office include references to its principal office in the Isle of Man (if any). (8) In this section “notification” includes notice; and references in this section to sending a document to a person include references to making an application to him.

Supplement No. 131 [March 2012] 4A.102 (SD220/05) Pensions Act 2004 (c. 35) Section 306

(9) ...... 1 304 and 305. (Not applied)

General 306. Overriding requirements (1) Where any provision mentioned in subsection (2) conflicts with the provisions of an occupational or personal pension scheme - (a) the provision mentioned in subsection (2), to the extent that it conflicts, overrides the provisions of the scheme, and (b) the scheme has effect with such modifications as may be required in consequence of paragraph (a). (2) The provisions referred to in subsection (1) are those of - (a) to (m) ...... 2 (n) any regulations under section 315(6) and any order under section 322(5). (3) to (5) ...... 3 307. and 308. (Not applied) 309. Offences by bodies corporate and partnerships (1) Where an offence under this Act committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity, he as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly. (2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with his functions of management as to a director of a body corporate. (3) and (4) ...... 4 310. to 312. (Not applied) 313. Crown application (1) In this section “the relevant provisions” means - (a) Part 5, (b) sections 306, 314, 315 and 322(5). (2) The relevant provisions apply to a pension scheme managed by or on behalf of the Crown as they apply to other pension schemes; and, accordingly, references in those provisions to a person in his capacity as a trustee or manager of, or person prescribed in relation to, a pension scheme include the Crown, or a person acting on behalf of the Crown, in that capacity.

1 Paragraph (9) not applied. 2 Subparagraphs (a) to (m) not applied. 3 Paragraphs (3) to (5) not applied. 4 Paragraphs (3) and (4) not applied.

Supplement No. 131 [March 2012] 4A.103 (SD220/05) Pensions Act 2004 (c. 35) Section 314

(3) The relevant provisions apply to persons employed by or under the Crown in like manner as if such persons were employed by a private person; and references in those provisions to a person in his capacity as an employer include the Crown, or a person acting on behalf of the Crown in that capacity. (4) This section does not apply to any of the relevant provisions under or by virtue of which a person may be prosecuted for an offence; but such a provision applies to persons in the public service of the Crown as it applies to other persons. (5) Nothing in the relevant provisions applies to Her Majesty in Her private capacity (within the meaning of the Crown Proceedings Act 1947 (c. 44) (as that Act has effect in the )).

Regulations and orders 314. Breach of regulations (1) Section 10(3) to (9B) of the Pensions Act 1995 (power to impose civil penalties for contravention of regulations under Part 1 of that Act) apply to regulations under this Act as if they were regulations made by virtue of Part 1 of that Act. (2) Section 168 of the Pension Schemes Act 1993 (power to provide for contravention of regulations under that Act (other than Chapter II of Part VII: payment by the Department of unpaid scheme contributions) to be a criminal offence) apply to regulations under this Act as if they were regulations made by virtue of that Act.

Supplement No. 131 [March 2012] 4A.104 (SD68/05, SD69/05 & SD220/05) Pensions Act 2004 (c. 35) Section 315

315. Subordinate legislation (general provisions) (1) ...... 1 (2) Any power conferred by this Act to make subordinate legislation may be exercised - (a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or descriptions of case; (b) so as to make, as respects the cases in relation to which it is exercised - (i) the full provision to which the power extends or any lesser provision (whether by way of exceptions or otherwise), (ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different descriptions of case or different provision as respects the same case or description of case for different purposes of this Act, or (iii) any such provision either unconditionally or subject to any specified condition. (3) Any power conferred by this Act to make subordinate legislation - (a) if it is expressed to be exercisable for alternative purposes, may be exercised in relation to the same case for any or all of those purposes, and (b) if it is conferred for the purposes of any one provision of this Act, is without prejudice to any power to make subordinate legislation for the purposes of any other provision. (4) A power conferred by this Act to make subordinate legislation includes power to provide for a person to exercise a discretion in dealing with any matter. (5) Any power conferred by this Act to make subordinate legislation also includes power to make such incidental, supplementary, consequential or transitional provision as appears to the Department to be expedient. (6) Regulations may, for the purposes of or in connection with the coming into force of any provisions of this Act, make any such provision as could be made by virtue of section 322(5) by an order bringing those provisions into force. 316. Tynwald control of subordinate legislation [Section 316 as applied by SD68/05 and SD69/05.] Any regulations or order under this Act are subject to the approval of Tynwald. [Section 316 as applied by SD220/05.] Any regulations or order under this Act is subject to the approval of Tynwald. 317. (Not applied)

1 Paragraph (1) not applied.

Supplement No. 131 [March 2012] 4A.105 (SD68/05, SD69/05 & SD220/05) Pensions Act 2004 (c. 35) Section 318

Interpretation 318. General interpretation [Subsection (1) as applied by SD68/05 and SD69/05.] (1) In this Act, unless the context otherwise requires - [1“the Department” means [2the Isle of Man Treasury];] “modifications” includes additions, omissions and amendments, and related expressions are to be construed accordingly; “prescribed” means prescribed by regulations; “regulations” means regulations made, or applied to the Isle of Man by an order made, by the Department. [Subsection (1) as applied by SD220/05.] (1) In this Act, unless the context otherwise requires - “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978); “modifications” includes additions, omissions and amendments, and related expressions are to be construed accordingly; “prescribed” means prescribed by regulations; “regulations” means regulations made, or having effect in the Isle of Man by order made, by the Department. (2) to (5) ...... 3

1 Definition inserted by paragraph 30 of Schedule 12 to the Transfer of Functions (New Departments) (No. 2) Order 2010 from 1 April 2010 (SD155/10). 2 Words substituted by paragraph 20 of Part 2 of Schedule 1 to SD2014/0008 from 1 April 2014. 3 Paragraphs (2) to (5) not applied.

Supplement No. 142 [March 2014] 4A.106 (SD220/05) Pensions Act 2004 (c. 35) Section 319

Miscellaneous and supplementary 319. Minor and consequential amendments (1) Schedule 12 (which makes minor and consequential amendments) has effect. (2) The Department may by order make provision consequential on this Act amending, repealing or revoking (with or without savings) any provision of - (a) an passed before or in the same session of Parliament as this Act, or (b) any regulations or order made under an Act of Parliament before the passing of this Act.

Supplement No. 142 [March 2014] 4A.107 (SD69/05 & SD220/05) Pensions Act 2004 (c. 35) Section 320

320. Repeals The enactments mentioned in Schedule 13 are repealed to the extent specified.

Supplement No. 131 [March 2012] 4A.108 (SD220/05) Pensions Act 2004 (c. 35) Section 321

321. Pre-consolidation amendments (1) The Department may by order make such modifications of - (a) this Act, (b) the Pension Schemes Act 1993, (c) the Pensions Act 1995, (d) Parts 1 to 4 of the Welfare Reform and Pensions Act 1999, and (e) Chapter 2 of Part 2 of the Child Support, Pensions and Social Security Act 2000, as in its opinion facilitate, or are otherwise desirable in connection with, the consolidation of those enactments or any of them. (2) and (3) ...... 1

1 Paragraphs (2) and (3) not applied.

Supplement No. 131 [March 2012] 4A.109 (SD68/05) Pensions Act 2004 (c. 35) Section 322

322. Commencement (as applied by SD68/05) (1) Subject to subsections (2) to (4), the provisions of this Act come into force (or shall be deemed to have done so) on the same day as they come (or came) into force in Great Britain in accordance with provision made by the Secretary of State by order. (2) The following provisions shall be deemed to have come into force on the day this Act was passed - (a) and (b) ...... 1 (c) in Part 8 - (i) section 296 (entitlement to more than one state pension), (ii) to (iv) ...... 2 (d) in this Part (miscellaneous and general) - (i) ...... 3 (ii) this section and section 315 (other than subsection (6)), 316, 318 and 325. (e) ...... 4 (3) Section 297 (and Schedule 11) (deferral of retirement pensions and shared additional pensions) - (a) shall be deemed to have come into force on the day this Act was passed so far as is necessary for enabling the making of any regulations for which they provide, and (b) otherwise, come into force on 6th April 2005. (4) ...... 5 (5) Without prejudice to section 315(5), the power to make an order under this section includes power - (a) to make transitional adaptations or modifications - (i) of the provisions brought into force by the order, (ii) ...... 6 (b) ...... 7 as it appears to the Department expedient, including different adaptations or modifications for different periods.

1 Subparagraphs (a) and (b) not applied. 2 Heads (ii) to (iv) not applied. 3 Head (i) not applied. 4 Subparagraph (e) not applied. 5 Paragraph (4) not applied. 6 Head (ii) not applied. 7 Subparagraph (b) not applied.

Supplement No. 131 [March 2012] 4A.110 (SD69/05) Pensions Act 2004 (c. 35) Section 322

322. Commencement (as applied by SD69/05) (1) Subject to subsections (2) to (4), the provisions of this Act shall come into force (or shall be deemed to have done so) on the same day as they come (or came) into force in Great Britain in accordance with provision made by the Secretary of State by order. (2) The following provisions shall be deemed to have come into force on the day this Act was passed - (a) and (b) ...... 1 (c) in Part 8 - (i) ...... 2 (ii) section 297(3) (commencement of amendments of state pension deferment provisions made by Pensions Act 1995), (iii) and (iv) ...... 3 (d) in this Part (miscellaneous and general provisions of the Act) - (i) ...... 4 (ii) this section and section 315 (other than subsection (6)), 316, 318 and 325; (e) the repeal by this Act of section 50(2) of the Welfare Reform and Pensions Act 1999. (3) Section 297(4) (and Schedule 11) (deferral of shared additional pensions) - (a) shall be deemed to have come into force on the day this Act was passed so far as is necessary for enabling the making of any regulations for which they provide, and (b) otherwise, shall come into force on 6th April 2005. (4) The repeals by this Act of section 134(3) of, and paragraph 21(14) of Schedule 4 to, the Pensions Act 1995 (c.26) shall come into force on 6th April 2005. (5) Without prejudice to section 315(5), the power to make an order under this section includes power - (a) to make transitional adaptations or modifications - (i) of the provisions brought into force by the order, or (ii) in connection with those provisions, of any provisions of the Pensions Act 1995 (c.26) and Parts 3 and 4 of the Welfare Reform and Pensions Act 1999 (c.30), or (b) to save the effect of any of the repealed provisions of those Acts, or those provisions as adapted or modified by the order, as it appears to the Department expedient, including different adaptations or modifications for different periods.

1 Subparagraphs (a) and (b) not applied. 2 Head (i) not applied. 3 Heads (iii) and (iv) not applied. 4 Head (i) not applied.

Supplement No. 131 [March 2012] 4A.111 (SD220/05) Pensions Act 2004 (c. 35) Section 322

322. Commencement (as applied by SD220/05) (1) Subject to subsection (2), the provisions of this Act shall come into force or shall be deemed to have done so on the same day as they come or came (as the case may be) into force in Great Britain in accordance with provision made by the Secretary of State by order. (2) The following provisions shall be deemed to have come into force on the day this Act is passed - (a) ...... 1 (b) in Part 5, section 281 (exemption from statutory revaluation requirement); (c) ...... 2 (d) in this Part (miscellaneous and general) - (i) section 303 (service of notifications etc.), and (ii) this section and sections 313, 315 (other than subsection (6)), 316, 318 and 325; (e) ...... 3 (3) and (4) ...... 4 (5) Without prejudice to section 315(5), the power to make an order under this section includes power - (a) to make transitional adaptations or modifications - (i) of the provisions brought into force by the order, or (ii) in connection with those provisions, of any provisions of Part 5 of this Act or of the Pension Schemes Act 1993, the Pensions Act 1995, Parts 1, 2 or 4 of the Welfare Reform and Pensions Act 1999 or Chapter 2 of Part 2 of the Child Support, Pensions and Social Security Act 2000, or (b) to save the effect of any of the repealed provisions of those Acts, or those provisions as adapted or modified by the order, as it appears to the Department expedient, including different adaptations or modifications for different periods.

1 Subparagraph (a) not applied. 2 Subparagraph (c) not applied. 3 Subparagraph (e) not applied. 4 Paragraphs (3) and (4) not applied.

Supplement No. 131 [March 2012] 4A.112 (SD68/05, SD69/05 & SD220/05) Pensions Act 2004 (c. 35) Section 325

323. and 324. (Not applied) 325. Short title This Act may be cited as the Pensions Act 2004.

Schedules 1 - 10 (Not applied)

Supplement No. 131 [March 2012] 4A.113 (SD68/05, SD69/05 & SD220/05) Pensions Act 2004 (c. 35)

Supplement No. 131 [March 2012] 4A.114 (SD68/05) Pensions Act 2004 (c. 35) Schedule 11

Schedule 11 - Deferral of retirement pensions and shared additional pensions Section 297 Part 1 - Principal amendments of the Social Security Contributions and Benefits Act 1992 1. In this Part of this Schedule “the principal Act” means the Social Security Contributions and Benefits Act 1992. 2. Schedule 5 to the principal Act (increase of pension where entitlement is deferred) is amended as follows. 3. [Substituted the heading.] 4. [Inserted the crossheading immediately before paragraph A1 and paragraph A1.] 5. [Substituted paragraph 1.] 6. (1) [Amended paragraph 2(5)(b).] (2) In relation to any incremental period (within the meaning of Schedule 5 to the principal Act) beginning before 6th April 2010, the reference in paragraph 2(5)(b) of that Schedule to section 83A of that Act is to be read as a reference to section 83 or 84 of that Act. 7. [Inserted paragraph 2A.] 8. (1) [Inserted the crossheadings that are immediately before paragraphs 3A and 3B and those paragraphs.] (2) In relation to any accrual period (within the meaning of Schedule 5 to the principal Act as amended by this paragraph) ending before 6th April 2010, the reference in paragraph 3B(5)(b) of that Schedule to section 83A of that Act is to be read as a reference to section 83 or 84 of that Act. 9. [Inserted the crossheading immediately before paragraph 3C and paragraph 3C (inserted by paragraph 8 of this Schedule).] 10. (1) Paragraph 4 (increase of pension where pensioner’s deceased spouse has deferred entitlement) is amended as follows. (2) [Substituted subparagraphs (1) and (1A) for subparagraph (1).] 11. (1) [Inserted the crossheadings that are immediately before paragraphs 7A and 7B and those paragraphs.] (2) In relation to any accrual period (within the meaning of Schedule 5 to the principal Act) ending before 6th April 2010, the reference in paragraph 7B(5)(b) of that Schedule to section 83A of that Act is to be read as a reference to section 83 or 84 of that Act. 12. [Inserted the crossheading immediately before paragraph 7C and paragraph 7C (inserted by paragraph 11 of this Schedule).] 13. [Substituted the heading immediately preceding paragraph 8.] 14. In paragraph 8 (married couples) - (a) [Amended subparagraph (3).] (b) [Substituted subparagraphs (4), (5) and (6) for subparagraph (4).] 15. [Inserted Schedule 5A into the principal Act.]

Supplement No. 186 [April 2020] 4A.131 (SD68/05) Pensions Act 2004 (c. 35) Schedule 11

Part 2 - Consequential amendments Social Security Contributions and Benefits Act 1992 16. The Social Security Contributions and Benefits Act 1992 is amended as follows. 17. In section 62(1) (graduated retirement benefit) - (a) [Amended paragraph (a).] (b) [Added paragraph (c).] 18. ln section 122(1) (interpretation of Parts 1 to 6) - (a) [Inserted the definition of “Bank of England base rate”.] (b) [Substituted the definitions of “deferred” and “period of deferment”.] 19. to 22...... 1

1 Paragraphs 19 to 22 not applied.

Supplement No. 131 [March 2012] 4A.132 (SD68/05 & SD69/05) Pensions Act 2004 (c. 35) Schedule 11

Welfare Reform and Pensions Act 1999 23. The Welfare Reform and Pensions Act 1999 is amended as follows. [Paragraph 24 applied by SD69/05.] 24. [Omitted section 50(2).] [Paragraph 25 applied by SD68/05.] 25. In section 52(2) (power to make regulations preserving rights in respect of additional pensions), in paragraph (b) - (a) [Inserted text.] (b) [Inserted text.]

Supplement No. 131 [March 2012] 4A.133 (SD68/05 & SD69/05) Pensions Act 2004 (c. 35) Schedule 11

Part 3 - Transitional provisions [Paragraph 26 applied by SD68/05.] Widowers’ [1and surviving civil partners’] entitlement to increase of pension or widowed person’s [1or surviving civil partner’s] lump sum 26. In the case of a widower [2or surviving civil partner] who attains pensionable age before 6th April 2010, paragraphs 3C, 4 and 7A of Schedule 5 to the Social Security Contributions and Benefits Act 1992 (entitlement to increase of pension or widowed person’s [3or surviving civil partner’s] lump sum) shall not apply unless [4the widower or surviving civil partner was over pensionable age when his wife or, as the case may be, his or her civil partner, died].

Transitional provision 27. (1) The Department may by regulations make such transitional provision as it thinks fit in connection with the coming into force of this Schedule. (2) Regulations under this paragraph may, in particular, modify the preceding provisions of this Schedule in relation to cases where the retirement pension or shared additional pension of a person is deferred and the period of deferment begins before 6th April 2005 and continues on or after that day. (3) In this paragraph “deferred” and “period of deferment” are to be read in accordance with section 55 or 55C of the Social Security Contributions and Benefits Act 1992, as the case requires.

1 Words inserted by paragraph 28(a) of the Schedule to S.I. 2005/2053 from 5 December 2005 (SD655/05). 2 Words inserted by paragraph 28(b) of the Schedule to S.I. 2005/2053 from 5 December 2005 (SD655/05). 3 Words inserted by paragraph 28(c) of the Schedule to S.I. 2005/2053 from 5 December 2005 (SD655/05). 4 Words substituted by paragraph 28(d) of the Schedule to S.I. 2005/2053 from 5 December 2005 (SD655/05).

Supplement No. 131 [March 2012] 4A.134 (SD220/05) Pensions Act 2004 (c. 35) Schedule 12

Schedule 12 - Minor and consequential amendments Section 319 1. to 8...... 1

Pension Schemes Act 1993 9. The Pension Schemes Act 1993 is amended as follows. 10...... 2 11. (1) Section 56 (provision supplementary to provision relating to payment of state scheme premiums) is amended as follows. (2) [Substituted subsections (4)(a) and (b) and text for text in subsection (4).] (3) ...... 3 12. [Inserted section 61(9A).] 13. (1) Section 94 (right to cash equivalent) is amended as follows. (2) [Substituted the definition of “the applicable rules” in subsection (2).] (3) [Inserted subsection (2A).] 14...... 4 15. In section 101J (time for compliance with transfer notice) - (a) [Amended subsection (2).] (b) [Amended subsection (6)(a).] 16...... 5 17. [Added section 113(2)(e).] 18. [Inserted section 113A.] 19...... 6 20. In section 124 (duty of the Department to pay unpaid contributions) - (a) [Renumbered subsection (6) as subsection (5A).] (b) [Added subsection (6).] 21. In section 129(1) (overriding requirements), - (a) [Amended the text.] (b) [Inserted text.] 22. [Amended section 130(b).]

1 Paragraphs 1 to 8 not applied. 2 Paragraph 10 not applied. 3 Subparagraph (3) not applied. 4 Paragraph 14 not applied. Amendments made by paragraph 14 applied via being incorporated into the amendments made by article 25(a) of SD17/06 from 6 April 2006. 5 Paragraph 16 not applied. 6 Paragraph 19 not applied.

Supplement No. 131 [March 2012] 4A.141 (SD220/05) Pensions Act 2004 (c. 35) Schedule 12

23. In section 145 (the Pensions Ombudsman), after subsection (1) insert - “(1A) Provisions conferring power on the Pensions Ombudsman to conduct investigations as mentioned in subsection (1) are to be read as conferring power that - (a) in a case of a prescribed description, or (b) in a case involving a scheme that is prescribed or is of a prescribed description, may be exercised whatever the extent of any connections with places outside the Isle of Man. (1B) In subsection (1A) “scheme” means occupational pension scheme or personal pension scheme. (1C) Subsection (1A) shall not be taken to prejudice any power of the Pensions Ombudsman apart from that subsection to conduct investigations in a case having connections with places outside the Isle of Man.” 24. In section 146 (functions of the Pensions Ombudsman) - (a) ...... 1 (b) after subsection (6) insert - “(6A) For the purposes of subsection (6)(c) - (a) a description of complaint may be framed (in particular) by reference to the person making the complaint or to the scheme concerned (or to both), and (b) a description of dispute may be framed (in particular) by reference to the person referring the dispute or to the scheme concerned (or to both).”, (c) ...... 2 25. In section 149 (procedure on investigation by Pensions Ombudsman), in subsection (6) - (a) ...... 3 (b) [Added paragraph (n).] 26...... 4 27. [Amended section 168(4).] 27A. Also in section 168 - (a) [Amended subsection (7)(a).] (b) [Amended subsection (8).] 28. and 29...... 5 30. (1) Section 179 (linked qualifying service) is amended as follows. (2) In subsection (1)(a) - (a) [Amended the text.]

1 Subparagraph (a) not applied. 2 Subparagraph (c) not applied. 3 subparagraph (a) not applied. 4 Paragraph 26 not applied. 5 Paragraphs 28 and 29 not applied.

Supplement No. 131 [March 2012] 4A.142 (SD220/05) Pensions Act 2004 (c. 35) Schedule 12

(b) [Substituted subparagraph (i).] (c) [Amended subparagraph (ii).] (d) [Inserted subparagraph (iii).] (3) [Amended subsection (1)(b).] 31. [Substituted paragraphs (a) and (b) for text in the definition of “transfer credits” in section 181(1).] 32. [Amended section 183(3).] 33...... 1

Pensions Act 1995 34. The Pensions Act 1995 is amended as follows. 35. to 68...... 2 69. (1) Section 124 (interpretation of Part 1) is amended as follows. (2) [Substituted paragraphs (a) and (b) for text in the definition of “transfer credits” in subsection (1).] (3) and (4) ...... 3 70...... 4

Welfare Reform and Pensions Act 1999 71. The Welfare Reform and Pensions Act 1999 is amended as follows. 72. to 74...... 5 75. In section 38 (treatment in winding up) - (a) [Amended subsection (2).] (b) [Inserted subsection (2A).] 76. to 80...... 6

1 Paragraph 33 not applied. 2 Paragraphs 35 to 68 not applied. The amendments that would have been made by paragraphs 40, 41(a), (b)(i), (c), (d)(i), (d)(ii) and 42 had they been applied originally, have since been applied via being incorporated into the amendments made by article 7 of SD17/06 from 6 April 2006. The amendment that would have been made by paragraph 50(2)(a) had it been applied originally, has since been applied via being incorporated into the amendments made by article 8 of SD17/06 from 6 April 2006. The amendments that would have been made by paragraphs 57(a), (b) and (d) had they been applied originally, have since been applied via being incorporated into the amendments made by article 9 of SD17/06 from 6 April 2006. The amendments that would have been made by paragraphs 62(a), (b), (4), 63(a), (b)(i), (ii) and (c) had they been applied originally, have since been applied via being incorporated into the amendments made by article 14 of SD17/06 from 6 April 2006. 3 Subparagraphs (3) and (4) not applied. 4 Paragraph 70 not applied. 5 Paragraphs 72 to 74 not applied. 6 Paragraphs 76 to 80 not applied.

Supplement No. 131 [March 2012] 4A.143 (SD69/05 & SD220/05) Pensions Act 2004 (c. 35) Schedule 13

Schedule 13 - Repeals Section 320 [Schedule 13 as applied by SD69/05.]

Short title and chapter Extent of repeal

Pensions Act 1995 (c.26) Section 134(3). In Schedule 4, paragraph 21(13) and (14).

Welfare Reform and Pensions Act 1999 (c.30) Section 50(2).

[Schedule 13 as applied by SD220/05.]

Short title and chapter Extent of repeal

Pension Schemes Act 1993 In section 28 - (a) in subsection (4), paragraphs (a) and (b) and the word “and” in paragraph (c), (b) subsections (4A) and (4B), and (c) in subsection (8), the words “, which must not be earlier than the member’s 60th birthday,” in the definition of “the starting date”. In section 29(1)(aa)(ii), the words from “and is not” to “75th birthday,”. Section 99(6). Section 101J(3). In section 129 in subsection (2) the words from “and Chapter IV” to the end. In section 131(b), the words “payable at any earlier time or”. Section 148(5)(ba) and (bb). Section 149(1), (1A) and (1B). In section 149(3) - (a) paragraph (ba), and (b) paragraph (d) and the word “and” immediately preceding it. Section 149(8). In section 151(1), paragraph (c) and the word “and” immediately preceding it.

Supplement No. 131 [March 2012] 4A.144 (SD220/05) Pensions Act 2004 (c. 35) Schedule 13

In section 151(3) - (a) paragraphs (ba) and (bb), and (b) in paragraph (c) the words “any of paragraphs (a) to (bb)”.

Pensions Act 1995 In section 51(1), the word “and” at the end of sub- paragraph (i) of paragraph (a). In section 54(3), the definition of “appropriate percentage”. In section 162(1), the word “and” at the end of paragraph (a).

Welfare Reform and Pensions Act 1999 In Schedule 2, paragraph 13. In Schedule 12, paragraph 39(3).

Child Support, Pensions and Social Security Act 2000 Section 54. In Schedule 5 paragraph 3(3) and (4).

The repeals in sections 148, 149 and 151 of the Pension Schemes Act 1993 relate to those provisions as amended by section 54 of the Child Support, Pensions and Social Security Act 2000 to the extent that those amendments have been brought into force for the purpose of making regulations and rules.

Supplement No. 131 [March 2012] 4A.145 Pensions Act 2004 (c. 35)

Supplement No. 131 [March 2012] 4A.146 (-4A.200)