Paragraph 2 Amendment of the Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 2000
The Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 2000f1 are amended in accordance with the following sub-paragraphs.
In regulation 1(2) (citation, commencement and interpretation)—
after the definition of “the 1999 Act”, insert—
““excess amount” has the meaning given by section 47(4) of the 1999 Act;”;
after the definition of “qualifying arrangement”, insert—
““shareable old state scheme rights” has the meaning given by section 47(2) of the 1999 Act;”;
in the definition of “transferee” and “transferor”, after “49(6)” insert “or 49A(5)”.
In regulation 4(a)(v) (prescribed form of provision corresponding to provision in a pension sharing order under the 1985 Act)—
before “details”, insert “where section 49 of the 1999 Act applies,”;
for “relevant”, substitute “shareable old”;
after “that day;”, insert “or”.
After regulation 4(a)(v), insert—
“(vi)where section 49A of the 1999 Act applies, details of the specified percentage of the excess amount of the transferor’s state pension under section 4 of the Pensions Act 2014 as at the transfer day;”.
Annotations
Footnotes
- f1