{
  "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014",
  "json_url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014.json",
  "id": "ukdsi/2014/9780111114568",
  "title": "The Pensions Act 2011(Transitional, Consequential and Supplementary Provisions) Regulations 2014",
  "short_title": "Pensions Act 2011(Transitional, Consequential and Supplementary Provisions) 2014",
  "long_title": "These Regulations implement Part 4 of the Pensions Act 2011 (c. 19) (“the Act”), section 29 of which amends the definition of “money purchase benefits” in section 181 of the Pension Schemes Act 1993 (c. 48) (“the 1993 Act”) and other Acts. Section 29 has retrospective effect to 1st January 1997 and these Regulations make transitional, consequential and supplementary provision to support its commencement.",
  "citation": "Draft 2014, ISBN 9780111114568",
  "type": "ukdsi",
  "year": "2014",
  "number": "9780111114568",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, application and interpretation",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Meaning of “cash balance benefit”",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Money purchase underpin benefits and top-up benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation and application of this Part",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Money purchase underpin benefits",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Top-up benefits",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Application of Part 4 of the Act and these Regulations to the Imperial Home Decor Pension Scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
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      "heading": null,
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Protected rights",
      "url": null,
      "extent": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Schemes which provided protected rights as cash balance benefits etc",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-7",
      "extent": null,
      "status": null,
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    {
      "path": "part/5",
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      "number": "5",
      "heading": "Modification of schemes",
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
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      "heading": "The subsisting rights provisions",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-8",
      "extent": null,
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      "parent": "part/5"
    },
    {
      "path": "regulation/9",
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      "heading": "Money purchase underpin benefits and top-up benefits",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-9",
      "extent": null,
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      "parent": "part/5"
    },
    {
      "path": "part/6",
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      "number": "6",
      "heading": "Winding Up",
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Application of this Part in relation to multi-employer schemes",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-10",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/11",
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      "number": "11",
      "heading": "Schemes treated as money purchase schemes: winding up commencing before 6th April 2005",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-11",
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    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Non-money purchase schemes providing benefits treated as money purchase benefits: winding up commencing before 6th April 2005",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-12",
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    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Schemes treated as money purchase schemes: winding up commencing on or after 6th April 2005 but before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-13",
      "extent": null,
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      "parent": "part/6"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Non-money purchase schemes including benefits treated as money purchase benefits: winding up commencing on or after 6th April 2005 but before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-14",
      "extent": null,
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    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Schemes winding up after an assessment period",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-15",
      "extent": null,
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    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Closed schemes: further assessment periods",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-16",
      "extent": null,
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    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Discharge of pensions in payment derived from additional voluntary contributions treated as money purchase benefits: scheme commencing winding up on or after the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-17",
      "extent": null,
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      "parent": "part/6"
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    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Deficiencies in the assets",
      "url": null,
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    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Application to multi-employer schemes",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Application of section 75 of the 1995 Act to schemes treated as money purchaseschemes: periods before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Application of section 75 of the 1995 Act to non-money purchase schemes including benefits treated as money purchasebenefits: periods before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-21",
      "extent": null,
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    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Non-money purchase schemes which are multi-employer schemes: arrangements before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-22",
      "extent": null,
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    {
      "path": "regulation/23",
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      "heading": "Schemes or benefits treated as money purchase falling outside regulations 20 to 22",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-23",
      "extent": null,
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    {
      "path": "regulation/24",
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      "number": "24",
      "heading": "Schemes or benefits treated as money purchase falling outside regulations 20 to 22: insolvent employer",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-24",
      "extent": null,
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    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Revaluation, indexation and preservation of benefits",
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    },
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      "path": "regulation/25",
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      "heading": "Amendment of the Pension Schemes Act 1993",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-25",
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      "path": "regulation/26",
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      "heading": "Revaluation of cash balance benefits etc: pensionable service before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-26",
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      "heading": "Indexation of cash balance benefits etc: pensions in payment before the appointed day",
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    {
      "path": "regulation/28",
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      "number": "28",
      "heading": "Amendment of the Occupational Pension Schemes (Preservation of Benefit) Regulations 1991",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-28",
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    {
      "path": "regulation/29",
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      "heading": "Amendment of the Occupational Pension Schemes (Revaluation) Regulations 1991",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-29",
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    {
      "path": "part/9",
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      "number": "9",
      "heading": "Transfers",
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    {
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    {
      "path": "regulation/31",
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      "number": "31",
      "heading": "Cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-31",
      "extent": null,
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    },
    {
      "path": "regulation/32",
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      "number": "32",
      "heading": "Statement of entitlement in relation to cash balance benefits etc treated as money purchase benefits: periods before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-32",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/33",
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      "number": "33",
      "heading": "Amendment of the Transfer Values Regulations",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-33",
      "extent": null,
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    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Early leavers: Cash Transfer Sums and Contribution Refunds",
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    {
      "path": "regulation/34",
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      "parent": "part/10"
    },
    {
      "path": "regulation/35",
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      "number": "35",
      "heading": "Cash transfer sum: cash balance benefits etc treated as money purchase benefits",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-35",
      "extent": null,
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    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Amendment of the Early Leavers Regulations",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-36",
      "extent": null,
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      "parent": "part/10"
    },
    {
      "path": "part/11",
      "kind": "part",
      "number": "11",
      "heading": "Payment of surplus funds to employer",
      "url": null,
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      "parent": null
    },
    {
      "path": "regulation/37",
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      "heading": "Interpretation",
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    {
      "path": "regulation/38",
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      "number": "38",
      "heading": "Failure to comply with the requirements of section 37 or 76 of the 1995 Act: periods before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-38",
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    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Non money-purchase schemes providing cash balance benefits etc",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-39",
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      "path": "regulation/40",
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      "number": "40",
      "heading": "Amendment to the Payments to Employers Regulations",
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      "path": "part/12",
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      "heading": "Scheme Administration",
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      "path": "regulation/41",
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      "number": "41",
      "heading": "Modification of the Occupational Pension Schemes (Scheme Administration) Regulations 1996",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-41",
      "extent": null,
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      "path": "regulation/42",
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      "number": "42",
      "heading": "Scheme accounts",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-42",
      "extent": null,
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    {
      "path": "part/13",
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      "number": "13",
      "heading": "The Pension Protection Fund",
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      "path": "regulation/43",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-43",
      "extent": null,
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      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Eligibility: schemes treated as money purchase schemes",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-44",
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    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Validity of valuations etc, determinations, transfer notices and discharge of benefits before the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-45",
      "extent": null,
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      "parent": "part/13"
    },
    {
      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Schemes which become eligible schemes: provision of valuations to determine scheme underfunding",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-46",
      "extent": null,
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      "parent": "part/13"
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Provision of information: schemes and benefits treated as money purchase",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-47",
      "extent": null,
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      "parent": "part/13"
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Eligible schemes including benefits treated as money purchase benefits: initial levy and pension protection levies",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-48",
      "extent": null,
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    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Schemes which become eligible schemes: administration levy and pension protection levies: periods after the appointed day",
      "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-49",
      "extent": null,
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      "parent": "part/13"
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
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