{
  "url": "https://openlegislation.uk/occupational-pension-schemes-assignment-forfeiture-bankruptcy-etc-amendment-regulations-2011/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-assignment-forfeiture-bankruptcy-etc-amendment-regulations-2011/regulation-2.json",
  "legislation": "uksi/2011/1801",
  "legislation_title": "The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-assignment-forfeiture-bankruptcy-etc-amendment-regulations-2011",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997",
  "text": "In regulation 8 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997 (exemptions from the inalienability and forfeiture provisions), at the end add—\n“(7) Section 91(1)(a) of the 1995 Act (inalienability of occupational pension) does not apply to a scheme where —\n(a) the scheme administrator satisfies any part of a person’s liability to the annual allowance charge under section 237A of the Finance Act 2004 (liability of individual) at the request of that person, to the extent that it would prevent an adjustment to that person’s benefits under the scheme as a consequence of the scheme administrator satisfying that liability, or\n(b) the scheme administrator satisfies a liability under section 237B of the Finance Act 2004 (liability of scheme administrator) in respect of a person, to the extent that it would prevent a consequential adjustment to that person’s benefits under the scheme under section 237E(1) of that Act (consequential benefit adjustments to be reasonable etc).\n(8) In paragraph (7)—\n“annual allowance charge” has the meaning given in section 227(1) of the Finance Act 2004 (annual allowance charge), and\n“scheme administrator” has the meaning given in section 270 of the Finance Act 2004 (meaning of “scheme administrator”).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1997/785. Regulation 8 was amended by S.I 1999/1849 and 2006/744."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c.12. Sections 237A to 237F of the Finance Act 2004 were inserted by section 66 of, and paragraph 15 of Schedule 17 to, the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1801/regulation/2",
    "retrieved_at": "2026-10-29T02:00:50.248886+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."
}