Regulation 27 Personal pension schemes

After paragraph 32 of Schedule 2 (excepted rules, practices, actions and decisions relating to contributions by employers to personal pension schemes) insert—

“33.

Any limitation on any contributions by an employer, to a personal pension scheme, by reference to a maximum level of remuneration.

34.

A minimum age for commencement of payment of contributions by an employer to a personal pension scheme in respect of a worker.

35.

Different minimum ages for commencement of payment of contributions by an employer to a personal pension scheme in respect of different groups or categories of workers.

36.

Equal rates of contributions by an employer to a personal pension scheme irrespective of the age of the workers in respect of whom contributions are made.”.