Regulation 94 Failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse within periodI1

Where the administering authority has not done what is required to discharge its liability in respect of a pension credit before the end of the implementation period for the credit–

If the administering authority fails to perform the obligation imposed by paragraph (1)(a), section 10 of the 1995 Act shall apply.

Where the administering authority is subject to liability in respect of a pension credit, the Regulatory Authority may on the application of the administering authority extend the implementation period for the credit for the purposes of this section if it is satisfied that the application is made in such circumstances as the Secretary of State may prescribe by regulations made under section 33(4) of the 1999 Act^f3.

In this regulation “the Regulatory Authority” means the Occupational Pensions Regulatory Authority.

Where an ex-spouse or ex civil partner dies before the administering authority has discharged its liability in respect of the pension credit, that liability may be discharged by the appropriate authority by the payment of a lump sum, to a person other than the person entitled to the pension credit.

The lump sum shall be equal to 3 times the annual rate of the pension which would have been paid to the ex-spouse or ex civil partner if on the date of the death the ex-spouse or ex civil partner had become entitled to a pension as a pension credit member, calculated in accordance with guidance issued by the scheme actuary.

The appropriate administering authority shall pay the lump sum to the deceased’s personal representatives.