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The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2017

S.I. 2017/79 · Made 31 January 2017

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Pensions

Made 31st January 2017

Laid before Parliament 2nd February 2017

Coming into force 6th March 2017

The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by section 87A(1) and (3) of the Pensions Act 2008f1.

Annotations to the whole text

Footnotes

f1

2008 c. 30. Section 87A was inserted by section 38(2) of the Pensions Act 2014 (c. 19).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2017 and come into force on 6th March 2017.

2Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010

In the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010f1, in regulation 5D(1) (tax protection), after sub-paragraph (d) insert—

“(e)

paragraph 1 (fixed protection 2016) or 9 (individual protection 2016) of Schedule 4 to the Finance Act 2016f2.”.

Signature

Signed by authority of the Secretary of State for Work and Pensions

Richard Harrington

Parliamentary Under-Secretary of State

Department for Work and Pensions

31st January 2017

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010.

Regulation 2 makes provision under section 87A of the Pensions Act 2008 to add two new circumstances where the employer duties in sections 3(2) (to enrol eligible jobholders) and 5(2) (to re-enrol eligible jobholders) of that Act are turned into a discretion. Those circumstances are when paragraph 1 or 9, respectively, of Schedule 4 to the Finance Act 2016 (fixed protection 2016 and individual protection 2016 in relation to the lifetime allowance) applies to the jobholder.