The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1989

law://uk/uksi/1989/1641@2026-11-14

Contents

1Citation and commencement#

(1)These Regulations may be cited as the Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1989.

(2)These Regulations come into force on 1st October 1989.

2Amendments to the Occupational Pension Schemes (Preservation of Benefit) Regulations 1984#

(1)The Occupational Pension Schemes (Preservation of Benefit) Regulations 1984 are amended as described in paragraphs (2) and (3) of this regulation.

(2)Regulation 11(3) (which deals with commutation of benefit) is amended by changing “widow” to “widow, widower” in both places where that word is used.

(3)Regulation 24 is replaced with the following-“24 This regulation applies to schemes that provide long service benefit payable to a person other than the member only if the person is married to, or dependent on, the member when the member reaches normal pension age. These schemes are required to provide short service benefit payable to the person concerned only if the person was also married to, or dependent on, the member when the member’s pensionable service terminated.”

3Amendments to the Occupational Pension Schemes (Disclosure of Information) Regulations 1986#

(1)The Occupational Pension Schemes (Disclosure of Information) Regulations 1986 are amended as described in paragraphs (2) to (4) of this regulation.

(2)Regulation 1(2) is amended by adding the following definition immediately after the definition of “self-investment”—“• “simplified defined contribution scheme” means a scheme approved by the Commissioners of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 by reference to limits on—(a) the aggregate amount of the contributions which can be paid by a member and his employer,(b) the maximum lump sum which may be provided under the scheme, and(c) the benefits payable on death which may be provided under the scheme.”

(3)Schedule 1 (basic information about the scheme) is amended by inserting the following paragraph immediately after paragraph 7—“7A Except in the case of a simplified defined contribution scheme, normal pension age under the scheme.”

(4)Schedule 2 (information to be made available to individuals) is amended as follows—

(a)Paragraph 4 is replaced with the following—“4 a The information specified in any one (the trustees having the option to choose which one) of the following paragraphs, namely—i the amounts of the member’s own benefits and of his survivors' benefits which would be payable from normal pension age or death thereafter if his pensionable service were to terminate on the date on which the information is furnished to him, calculated without regard to possible increases in his salary;ii the amounts of the member’s own benefits and of his survivors' benefits which would be payable from normal pension age or death thereafter if his pensionable service were to terminate on his attaining normal pension age, calculated without regard to possible increases in his salary; andiii the method by which the amounts mentioned in one of paragraphs (i) and (ii) may be calculated, together with sufficient information about the member’s past salaries and service to enable the calculation to be made.In each case, the information must include:• the date on which the member’s pensionable service commenced;• the accrual rate or formula for calculating the member’s own benefits and any survivors' benefits;• the amount of the member’s pensionable remuneration on the date on which the information is furnished to him; and• details of how any deduction from benefits (whether on account of benefit payable under the Social Security Act 1975, or otherwise) is calculated.b Except in the case of a simplified defined contribution scheme, the amount of any death in service benefits that would be payable if the member were to die on the date on which the information is furnished to him, with details of how those benefits are calculated.”

(b)Paragraph 4B is replaced with the following—“4B a The amount of contributions (before the making of any deductions) credited to the member under the scheme during the 12 months preceding a specified date and, where the scheme was for the whole or any part of that period a contracted-out scheme, the amount of those contributions which is attributable to—i the minimum payments to the scheme made in respect of the member by his employer; andii the payments (if any) made to the trustees of the scheme by the Secretary of State in accordance with section 7(1) of the Social Security Act 1986 in respect of the member.b If the scheme is a simplified defined contribution scheme, the amount or fraction of contributions applied to insure benefits payable in the event of the member’s death before starting to receive retirement benefits under the scheme.”

4Amendments to the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987#

(1)Regulation 2 of the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987 (which specifies employments in relation to which payments under section 3(1)(b) of the Social Security Act 1986 are not to be made) is amended as described in paragraphs (2) and (3) of this regulation.

(2)Paragraph (6) is amended by replacing “(7) or (8)” with “(7), (8) or (12)”.

(3)The following paragraph is added at the end—“12 This paragraph applies to any employment which is employment of an earner about whom no notification has been given in accordance with paragraph (2) or (3) where—a the Secretary of State has reason to suppose that notification ought to have been given; andb the earner has not satisfied the Secretary of State that either notification was not required or, if notification had been given, neither paragraph (7) nor (8) would apply.”

Contains public sector information licensed under the Open Government Licence v3.0.

The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1989

The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1989

1Citation and commencement#

2Amendments to the Occupational Pension Schemes (Preservation of Benefit) Regulations 1984#

3Amendments to the Occupational Pension Schemes (Disclosure of Information) Regulations 1986#

4Amendments to the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987#

Defined terms · 1

Connections

Key facts

History · 1 version

1Citation and commencement#

2Amendments to the Occupational Pension Schemes (Preservation of Benefit) Regulations 1984#

3Amendments to the Occupational Pension Schemes (Disclosure of Information) Regulations 1986#

4Amendments to the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987#