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Provision of the Act | Subject matter |
---|---|
Schedule 2 in the respects specified below, and section 18 so far as it relates to them— | pensions: miscellaneous amendments— |
Paragraph 3 | inclusion of self-employed in personal pension schemes |
Paragraph 4 | revaluation of earnings factors |
Paragraph 8 | payment of contributions by Secretary of State |
Paragraphs 9 to 11 | supervision by Occupational Pensions Regulatory Authority |
Paragraph 12 | institutions who may hold deposits |
Paragraph 13 | annual increase in pension |
Paragraph 15 | improper treatment of excess assets |
Paragraph 16 | reports of Pensions Compensation Board |
Paragraph 17 | diligence against pensions: Scotland |
Paragraph 18 | rounding of pensionable service |
Paragraph 19 | employment rights for directors of corporate trustees |
Paragraphs 73 and 75 of Schedule 12, and section 84(1) so far as it relates to them | treatment for income tax purposes of payments made by virtue of section 79 |
Part I of Schedule 13 in respect of the repeals specified below, and section 88 so far as it relates to them— | repeals: pensions (miscellaneous)— |
in the Pension Schemes Act 1993(1), the repeals in sections 73(2)(a)(ii), 96(2)(a) and 181(1) | short service benefit, option to take cash equivalent; definitions |
in the Pensions Act 1995(2) the repeal in section 8(4) | appointment of trustees |
the repeals in section 126(1) of the Scotland Act 1998(3) | definitions |
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