Occupational Pension Schemes (Contracting-out) Regulations 1996

means the rate at which, under the scheme rules, rights to the pension accrue over time by reference to periods of service in any description of employment to which the scheme applies;

means a payment made by the Secretary of State in accordance with section 42A(3) of the 1993 Act;

means a pension payable in respect of an earner who dies— (a) otherwise than in pensionable service under the scheme, and (b) before their own entitlements to pensions under the scheme have commenced;

means a pension payable in respect of an earner who dies after their own entitlements to pensions under the scheme have commenced;

means a pension payable in respect of an earner who dies in pensionable service under the scheme;

means an earner in employed earner’s employment;

has the same meaning as in the Social Security (Contributions) Regulations 2001;

has the meaning given in paragraph 2(b);

means so much of a person’s remuneration or profit derived from employed earner’s employment as constitutes earnings for the purposes of Parts 1 to 5 of the Contributions and Benefits Act, including any amount retrospectively treated as earnings (“retrospective earnings”) by retrospective contributions regulations;

includes a person who, by virtue of paragraphs (4) or (5) or regulations 12 to 14, is treated as an employer for the purposes of these Regulations;

means any information about the earners who the actuary expects to join the scheme when it is established which—

means a period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

means an independent trade union recognised to any extent for the purpose of collective bargaining;

means a scheme in which the benefits are secured by one or more policies of insurance or annuity contracts and which is managed by an insurance company which issued the policy or contract;

means the earliest age at which an earner may be entitled to payment of an unreduced pension;

means an occupational pension scheme which has its main administration outside the United Kingdom but does not include a scheme which was contracted-out in the Isle of Man by virtue of satisfying section 9(2)... of the 1993 Act as it had effect in the Isle of Man. • “pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;

means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;

has the same meaning as in section 7(2B) of the 1993 Act;

has the same meaning as in paragraph 1(1)(c) of Schedule 36 to the Finance Act 2004 (deemed registration of existing schemes);

means any person for whose benefit an order or provision is made by virtue of which section 29 of the Welfare Reform and Pensions Act 1999 (creation of pension debits and credits) applies, where the order or provision relates to the rights of another person who is a member of the scheme;

means regulations made by virtue of section 4B(2) of the Contributions and Benefits Act and, in relation to an amount of retrospective earnings, “the relevant retrospective contributions regulations” means the regulations which treated that amount as earnings;

means an occupational pension scheme;

means the Pension Schemes Act 1993 as it had effect immediately before the second abolition date (except where otherwise stated);

means the Pensions Act 1995;

means the Pensions Act 2004 • “the 2009 Regulations” means the Registered Pension Schemes (Authorised Payments) Regulations 2009;

means the Registered Pension Schemes (Authorised Payments) Regulations 2009;

means the actuary appointed for the scheme in pursuance of section 47(1) of the 1995 Act or the actuary otherwise authorised by virtue of these Regulations to provide certification in accordance with section 12A(6) of the 1993 Act;

means the Social Security Administration Act 1992;

means the Social Security Contributions and Benefits Act 1992;

means the Occupational Pensions Board established under section 66 of the Social Security Act 1973 and dissolved under section 150 of the 1995 Act;

means the regulations which treated that amount as earnings;

includes benefits which have accrued to the earner in respect of service in employment whether or not contracted-out employment and whether with the same or another employer, except any part of such benefits which consists of equivalent pension benefits for the purposes of Part III of the National Insurance Act 1965.

means a pension which— (a) has not been actuarially reduced as a result of early payment of the pension, and (b) does not include any discretionary benefits.