– see also Pension schemes; Registered pension schemes; Retirement benefit schemes

Actuary

Legislation/Regulatory – SI 2015/118 reg. 10

Additional voluntary contributions

Commentary – Quick Overview ¶10605

Annual increase in an employer's national insurance contributions in respect of the relevant members

Legislation/Regulatory – SI 2015/118 reg. 5

Automatic registration

Commentary – 1.5.1

Career average scheme

Commentary – Quick Overview ¶10605

Citation and commencement

Legislation/Regulatory – SI 2015/118 reg. 1

Contracted-out pension scheme

Commentary – Quick Overview ¶10605

Contracting-out certificates

Abolition of contracting-out

Legislation/Regulatory – PA2007 s. 15, Sch. 4, para. 61-67

Issue

Legislation/Regulatory – PSA93 s. 7(3), (7)

Meaning

Legislation/Regulatory – PSA93 s. 7(1)

Definition

Commentary – 1.2.1

Differences between old and new regimes

Commentary – 11.2

Disregarded payments

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VI

Earnings data

Legislation/Regulatory – SI 2015/118 reg. 7

Employer-financed retirement benefit schemes

Commentary – Quick Overview ¶10605

Executive pension schemes

Commentary – Quick Overview ¶10605

Final salary scheme

Commentary – Quick Overview ¶10605

Foreign pensions

Commentary – Quick Overview ¶10800

Free standing additional voluntary contributions

Commentary – Quick Overview ¶10605

Funded unapproved retirement benefit schemes (FURBS)

Commentary – Quick Overview ¶10605

Funding bases

Commentary – 1.8.3

General calculation requirements

Legislation/Regulatory – SI 2015/118 reg. 8

General provisions

Legislation/Regulatory – PSA93 s. 167(1)

Information

Legislation/Regulatory – SI 2015/118 reg. 12

Interpretation

Legislation/Regulatory – SI 2015/118 reg. 2

Lump sum valuation

Commentary – 11.8

Meaning

Legislation/Regulatory – PSA93 s. 1, 181(1)

Money purchase scheme

Commentary – Quick Overview ¶10605

Non-segregated multi-employer schemes

Legislation/Regulatory – SI 2015/118 reg. 14

Notification of amendment date

Legislation/Regulatory – SI 2015/118 reg. 16

Overseas schemes

Commentary – 9.4.2

Personal pension scheme, distinction between

Commentary – 1.3

Protected persons

Legislation/Regulatory – SI 2015/118 reg. 3

Requirement for actuary's certificate

Legislation/Regulatory – SI 2015/118 reg. 11

Scheme liabilities in respect of the benefits that accrue annually for or in respect of the relevant members

Legislation/Regulatory – SI 2015/118 reg. 6

Section 32 policy

Commentary – Quick Overview ¶10605

Segregated schemes with multi-employer sections

Legislation/Regulatory – SI 2015/118 reg. 15

Segregated schemes with single employer sections

Legislation/Regulatory – SI 2015/118 reg. 13

Short service lump sum

Commentary – 7.59.4.3

Small self-administered pension schemes

Commentary – Quick Overview ¶10605

Total annual employee contribution of the relevant members

Legislation/Regulatory – SI 2015/118 reg. 4

Transfers

– see Transfers

Trust deed, establishment by

Commentary – 10.4

Trustees/managers, disclosure of information to

Legislation/Regulatory – PSA93 s. 158(6)

Unfunded unapproved retirement benefit schemes

Commentary – Quick Overview ¶10605

With effect from 6 April 2006

Commentary – Quick Overview ¶10605