{
  "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-75",
  "json_url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-75.json",
  "legislation": "ukdsi/2014/9780111114568",
  "legislation_title": "The Pensions Act 2011(Transitional, Consequential and Supplementary Provisions) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014",
  "path": "regulation/75",
  "kind": "regulation",
  "number": "75",
  "heading": "Modification of the Occupational Pension Schemes (Equal Treatment) Regulations 1995",
  "text": "(1) Regulation 15 of the Occupational Pension Schemes (Equal Treatment) Regulations 1995 (exceptions to the equal treatment rule: use of actuarial factors which differ for men and women) has effect in relation to periods before 1st October 2010 as if—\n(a) for paragraph (2)(c) there were substituted—\n“(c) a pension derived from money purchase benefits within the meaning of section 181(1) of the Pension Schemes Act 1993;”.\n(2) Where the conditions specified in paragraph (3) are satisfied, regulation 15 of those Regulations has effect as if after paragraph (2)(c) there were inserted—\n“(ca) a pension derived from cash balance benefits within the meaning of regulation 2 of the Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014;”.\n(3) The conditions specified in this paragraph are that before 1st October 2010 the trustees or managers of the scheme—\n(a) treated cash balance benefits as if they were money purchase benefits; and\n(b) applied different actuarial factors for men and for women in determining the rate of a pension derived from those benefits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/3183. These regulations were revoked by section 211(2) and Part 2 of Schedule 7 to the Equality Act 2010 (c. 15) with effect from 1st October 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111114568/regulation/75",
    "retrieved_at": "2026-10-30T15:13:16.181069+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}