Contents
1Citation, commencement and effect#
(1)These Regulations may be cited as the Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013 and come into force on 12 August 2013.
(2)Regulation 2(2) has effect from 6th April 2013.
(3)Regulation 2(3) has effect from 6th April 2015.
2Amendment of the Registered Pension Schemes (Authorised Payments) Regulations 2009#
(1)The Registered Pension Schemes (Authorised Payments) Regulations 2009 are amended as follows.
(2)After regulation 20(4) (part refund payments relating to short service) insert—“5 In paragraph (1)(d) the reference to the member’s contributions includes—a any amount paid under section 7 of the Social Security Act 1986 (incentive payments to schemes becoming contracted-out between 1986 and 1993),b any amount paid by the Commissioners for Her Majesty’s Revenue and Customs under section 42A(3) of the Pension Schemes Act 1993 or section 38A(3) of the Pension Schemes (Northern Ireland) Act 1993 (rebates), andc any amount recovered by the member’s employer under regulations falling within paragraph (6) in respect of minimum payments made to the scheme in relation to any period before 6th April 2012.6 Those regulations are regulations which were made under—a section 8(3) of the Pension Schemes Act 1993 (recovery of minimum payments), orb section 4(3) of the Pension Schemes (Northern Ireland) Act 1993 (corresponding provisions for Northern Ireland).”
(3)In regulation 7 (meaning of “relevant accretion”) omit paragraph (5).
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