# The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2007

S.I. 2007/366 · made 9 February 2007

These Regulations amend the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998 (S.I. 1998/1397) and the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 (S.R. 1998 No. 208). Those Regulations deal with the calculation of the amount required for restoring certain rights under the State retirement pension scheme of members of occupational pension schemes that are wound up underfunded (“the calculation”).

Made under: Pension Schemes Act 1993 (Section 181, Section 182, Schedule 2 paragraph 5); Pension Schemes (Northern Ireland) Act 1993 (Section 176, Schedule 1 paragraph 5)

PDFs: Printed copy https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/pdf/uksi_20070366_en.pdf; Explanatory Memorandum https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/pdf/uksiem_20070366_en.pdf

## Introductory text

PENSIONS
Made 9th February 2007
Laid before Parliament 16th February 2007
Coming into force 6th April 2007
The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by sections 181(1) and 182(2) of, and paragraph 5(3C)(c) of Schedule 2 to, the Pension Schemes Act 1993, and by section 176(1) of, and paragraph 5(3C)(c) and (4A) of Schedule 1 to, the Pension Schemes (Northern Ireland) Act 1993 and now vested in him.
Consultation was not carried out because in the case of Great Britain the obligation to consult does not apply to regulations prescribing actuarial tables; and in the case of Northern Ireland there is no obligation to consult.

## 1 Citation, commencement, interpretation and application

(1) These Regulations may be cited as the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2007.
(2) These Regulations come into force on 6th April 2007.
(3) Regulations 2 and 3 apply if the effective date is on or after 6th April 2007.
(4) In paragraph (3) “the effective date” means—
(a) in the case of regulation 2, the date on which Her Majesty’s Revenue and Customs determine for the purposes of paragraph 5(3A) to (3E) of Schedule 2 to the Pension Schemes Act 1993 (resources of scheme insufficient on winding up) the extent to which the resources of a scheme are insufficient to meet the liability for the cash equivalent of the member’s rights under the scheme; and
(b) in the case of regulation 3, the date on which Her Majesty’s Revenue and Customs determine for the purposes of paragraph 5(3A) to (3E) of Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993 (resources of scheme insufficient on winding up) the extent to which the resources of a scheme are insufficient to meet the liability for the cash equivalent of the member’s rights under the scheme.
(5) This regulation, in so far as it relates to regulation 2, and regulation 2 apply to England, Wales and Scotland.
(6) This regulation, in so far as it relates to regulation 3, and regulation 3 apply to Northern Ireland.

## 2 Amendment of the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998

(1) Amend the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998 (“the 1998 Regulations”) as follows.
(2) For the tables in Schedule 1 substitute the tables set out in Schedule 1 to these Regulations.
(3) For the table in Schedule 2 substitute the table set out in Schedule 2 to these Regulations.

## 3 Amendment of the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998

(1) Amend the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 (“the 1998 Regulations”) as follows.
(2) For the tables in Schedule 1 substitute the tables set out in Schedule 1 to these Regulations.
(3) For the table in Schedule 2 substitute the table set out in Schedule 2 to these Regulations.

## Signature

Signed by authority of the Secretary of State for Work and Pensions.
James Purnell
Minister of State,
Department for Work and Pensions
9th February 2007

## Schedule 1: TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS

## TABLE 1 MEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE

Age attained in relevant tax year
Factor A
Factor B1
Factor B2
Factor C1
Factor C2
16
5.03
3.53
3.97
4.34
4.87
17
5.14
3.62
4.06
4.45
4.98
18
5.26
3.71
4.15
4.56
5.09
19
5.38
3.81
4.25
4.67
5.21
20
5.50
3.90
4.34
4.79
5.33
21
5.63
4.01
4.44
4.91
5.45
22
5.75
4.11
4.55
5.04
5.58
23
5.88
4.21
4.65
5.16
5.70
24
6.02
4.32
4.76
5.30
5.83
25
6.16
4.43
4.87
5.43
5.97
26
6.30
4.55
4.99
5.57
6.11
27
6.44
4.67
5.10
5.71
6.25
28
6.59
4.79
5.22
5.86
6.39
29
6.75
4.91
5.35
6.01
6.54
30
6.90
5.04
5.47
6.17
6.69
31
7.07
5.18
5.61
6.33
6.85
32
7.23
5.31
5.74
6.49
7.01
33
7.41
5.45
5.88
6.66
7.18
34
7.58
5.60
6.02
6.84
7.35
35
7.77
5.75
6.17
7.03
7.53
36
8.03
5.96
6.38
7.28
7.79
37
8.30
6.17
6.59
7.54
8.04
38
8.57
6.39
6.81
7.80
8.31
39
8.84
6.61
7.02
8.07
8.57
40
9.11
6.84
7.24
8.34
8.84
41
9.39
7.06
7.46
8.62
9.11
42
9.67
7.29
7.69
8.89
9.38
43
9.95
7.52
7.91
9.18
9.65
44
10.24
7.76
8.14
9.47
9.93
45
10.53
8.00
8.38
9.76
10.22
46
10.82
8.24
8.61
10.06
10.50
47
11.12
8.49
8.85
10.36
10.79
48
11.48
8.74
9.08
10.72
11.14
49
11.85
8.99
9.32
11.09
11.50
50
12.22
9.24
9.56
11.46
11.86
51
12.66
9.54
9.85
11.90
12.28
52
13.10
9.84
10.13
12.34
12.70
53
13.53
10.14
10.41
12.78
13.12
54
13.97
10.43
10.68
13.22
13.54
55
14.40
10.72
10.95
13.66
13.96
56
14.82
11.00
11.21
14.09
14.37
57
15.24
11.27
11.47
14.52
14.77
58
15.64
11.54
11.71
14.95
15.17
59
16.04
11.80
11.94
15.37
15.55
60
16.44
12.05
12.17
15.78
15.93
61
16.82
12.29
12.38
16.19
16.31
62
17.20
12.53
12.59
16.59
16.67
63
17.56
12.75
12.78
16.98
17.02
64
18.15
12.97
12.97
17.37
17.37

## TABLE 2 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 65 AND ARE UNDER THAT AGE

Age attained in relevant tax year
Factor D
Factor E1
Factor E2
Factor F1
Factor F2
16
5.28
3.57
4.01
4.55
5.12
17
5.40
3.66
4.10
4.67
5.23
18
5.52
3.75
4.20
4.79
5.35
19
5.65
3.85
4.30
4.91
5.47
20
5.78
3.95
4.39
5.03
5.60
21
5.91
4.05
4.50
5.16
5.73
22
6.05
4.15
4.60
5.29
5.86
23
6.18
4.26
4.70
5.42
5.99
24
6.32
4.36
4.81
5.56
6.13
25
6.47
4.48
4.92
5.70
6.27
26
6.62
4.59
5.03
5.85
6.41
27
6.77
4.71
5.15
6.00
6.56
28
6.92
4.83
5.27
6.15
6.71
29
7.08
4.95
5.39
6.31
6.87
30
7.25
5.07
5.51
6.47
7.03
31
7.41
5.20
5.64
6.64
7.19
32
7.59
5.34
5.77
6.81
7.36
33
7.76
5.47
5.90
6.98
7.53
34
7.94
5.61
6.04
7.16
7.70
35
8.13
5.76
6.18
7.35
7.88
36
8.39
5.96
6.38
7.60
8.14
37
8.66
6.16
6.58
7.87
8.40
38
8.93
6.37
6.79
8.14
8.66
39
9.21
6.58
6.99
8.41
8.93
40
9.49
6.79
7.20
8.68
9.20
41
9.77
7.01
7.41
8.96
9.47
42
10.05
7.23
7.63
9.24
9.75
43
10.33
7.45
7.84
9.53
10.03
44
10.62
7.67
8.06
9.82
10.31
45
10.91
7.90
8.28
10.11
10.59
46
11.20
8.13
8.50
10.41
10.87
47
11.49
8.36
8.72
10.70
11.15
48
11.86
8.60
8.94
11.07
11.51
49
12.23
8.84
9.17
11.44
11.87
50
12.60
9.07
9.39
11.82
12.23
51
13.04
9.36
9.66
12.26
12.65
52
13.48
9.65
9.93
12.70
13.07
53
13.91
9.93
10.20
13.14
13.50
54
14.34
10.21
10.46
13.58
13.91
55
14.76
10.48
10.72
14.01
14.32
56
15.18
10.75
10.96
14.44
14.72
57
15.59
11.01
11.20
14.86
15.12
58
15.98
11.27
11.43
15.28
15.50
59
16.37
11.51
11.65
15.68
15.87
60
16.74
11.75
11.87
16.08
16.24
61
17.10
11.98
12.07
16.47
16.59
62
17.46
12.21
12.27
16.85
16.93
63
17.80
12.43
12.46
17.22
17.26
64
18.17
12.64
12.64
17.58
17.58

## TABLE 3 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 60 AND ARE UNDER THAT AGE

Age attained in relevant tax year
Factor D
Factor E1
Factor E2
Factor F1
Factor F2
57
19.76
13.40
13.46
18.99
19.08
58
20.22
13.66
13.70
19.48
19.53
59
20.72
13.92
13.92
19.96
19.96

## TABLE 4 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE BETWEEN 60 AND 65 AND ARE UNDER THAT AGE

2007/08
2008/09
2009/10
2010/11
2011/12
Tax year of birth
Factor D
1950/51
20.00
20.37
20.72
1951/52
18.58
18.96
19.32
19.66
19.99
1952/53
17.26
17.64
18.01
18.36
18.70
1953/54
15.98
16.37
16.74
17.10
17.45
1954/55
14.76
15.14
15.52
15.88
16.23
Tax year of birth
Factor E1
1950/51
13.34
13.64
13.92
1951/52
12.58
12.88
13.18
13.46
13.74
1952/53
11.83
12.13
12.43
12.72
13.00
1953/54
11.07
11.38
11.68
11.98
12.27
1954/55
10.33
10.64
10.94
11.24
11.53
Tax year of birth
Factor E2
1950/51
13.41
13.67
13.92
1951/52
12.71
12.98
13.24
13.50
13.74
1952/53
12.00
12.28
12.55
12.81
13.07
1953/54
11.29
11.58
11.85
12.12
12.39
1954/55
10.59
10.88
11.16
11.43
11.70
Tax year of birth
Factor F1
1950/51
19.17
19.57
19.96
1951/52
17.78
18.19
18.58
18.96
19.32
1952/53
16.45
16.86
17.25
17.63
18.00
1953/54
15.18
15.58
15.97
16.36
16.73
1954/55
13.96
14.36
14.75
15.13
15.50
Tax year of birth
Factor F2
1950/51
19.27
19.62
19.96
1951/52
17.96
18.32
18.67
19.01
19.32
1952/53
16.70
17.06
17.42
17.76
18.09
1953/54
15.48
15.85
16.21
16.56
16.89
1954/55
14.30
14.68
15.04
15.39
15.73

## TABLE 5 MEN AND WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE ATTAINED PENSIONABLE AGE

Age attained in relevant tax year
Men
Women
Factor G
Factor H
Factor I
Factor J
Factor K
Factor L
60
22.05
14.66
21.11
61
21.62
14.41
20.62
62
21.19
14.15
20.12
63
20.73
13.89
19.62
64
20.27
13.62
19.10
65
19.35
13.66
18.31
19.80
13.34
18.58
66
19.04
13.39
17.81
19.32
13.05
18.05
67
18.73
13.10
17.30
18.83
12.75
17.51
68
18.41
12.81
16.78
18.32
12.44
16.96
69
18.09
12.50
16.26
17.70
12.12
16.40
70
17.75
12.19
15.73
17.08
11.79
15.83
71
17.39
11.85
15.19
16.45
11.44
15.25
72
17.01
11.51
14.63
15.80
11.07
14.65
73
16.62
11.15
14.07
15.13
10.69
14.04
74
15.99
10.78
13.50
14.46
10.30
13.42
75
15.36
10.40
12.93
13.77
9.90
12.79
76
14.71
10.02
12.35
13.08
9.49
12.16
77
14.07
9.63
11.78
12.40
9.07
11.53
78
13.41
9.23
11.21
11.72
8.66
10.91
79
12.77
8.84
10.66
11.05
8.24
10.31
80
12.13
8.45
10.11
10.40
7.84
9.71
81
11.49
8.06
9.57
9.77
7.44
9.14
82
10.86
7.67
9.04
9.17
7.05
8.59
83
10.24
7.28
8.53
8.59
6.67
8.06
84
9.64
6.90
8.02
8.04
6.30
7.55
85
9.06
6.53
7.54
7.51
5.94
7.07
86
8.49
6.17
7.08
7.00
5.59
6.60
87
7.96
5.82
6.65
6.52
5.25
6.16
88
7.47
5.49
6.23
6.07
4.93
5.74
89
6.98
5.17
5.84
5.65
4.62
5.35
90
6.61
4.90
5.50
5.27
4.32
4.98
91
6.23
4.63
5.17
4.92
4.05
4.65
92
5.83
4.36
4.84
4.58
3.80
4.34
93
5.45
4.11
4.54
4.29
3.58
4.06
94
5.13
3.89
4.28
4.03
3.38
3.82
95
4.82
3.69
4.03
3.78
3.19
3.59
96
4.53
3.49
3.80
3.55
3.02
3.38
97
4.23
3.29
3.56
3.34
2.86
3.18
98
3.94
3.09
3.33
3.14
2.71
3.00
99
3.65
2.89
3.10
2.96
2.56
2.83

## TABLE 6 SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS

Age attained in relevant tax year
Widowers and Male Surviving Civil Partners
Widows and Female Surviving Civil Partners
Factor M
Factor N
Factor O
Factor P
Factor Q
25 and below
7.71
7.47
10.67
7.35
10.24
26
8.33
8.06
11.17
7.59
10.72
27
9.18
8.87
11.86
7.94
11.36
28
10.21
9.85
12.62
8.35
12.08
29
11.59
11.16
13.50
8.83
12.90
30
12.49
12.02
14.39
9.32
13.75
31
13.36
12.86
15.22
9.76
14.52
32
14.19
13.65
16.13
10.27
15.38
33
14.73
14.17
17.05
10.78
16.26
34
15.18
14.59
18.00
11.33
17.16
35
15.51
14.91
18.99
11.91
18.10
36
15.79
15.18
19.93
12.47
18.99
37
16.01
15.39
20.70
12.94
19.74
38
16.16
15.53
21.35
13.34
20.35
39
16.30
15.67
21.86
13.68
20.85
40
16.43
15.80
22.28
13.96
21.26
41
16.58
15.94
22.61
14.20
21.58
42
16.67
16.03
22.89
14.41
21.85
43
16.75
16.11
23.11
14.59
22.07
44
16.84
16.20
23.30
14.76
22.26
45
16.92
16.28
23.43
14.91
22.40
46
17.01
16.37
23.52
15.03
22.50
47
17.12
16.48
23.56
15.13
22.55
48
17.26
16.62
23.56
15.21
22.57
49
17.39
16.75
23.52
15.27
22.54
50
17.54
16.90
23.43
15.30
22.47
51
17.68
17.04
23.32
15.32
22.38
52
17.82
17.18
23.18
15.32
22.26
53
17.93
17.30
23.00
15.31
22.10
54
18.02
17.39
22.76
15.26
21.90
55
18.09
17.47
22.47
15.17
21.63
56
18.10
17.49
22.13
15.05
21.32
57
18.04
17.44
21.77
14.92
20.99
58
17.97
17.39
21.37
14.75
20.62
59
17.89
17.32
20.94
14.57
20.23
60
17.78
17.23
20.53
14.40
19.84
61
17.62
17.08
20.11
14.22
19.45
62
17.41
16.89
19.67
14.02
19.04
63
17.17
16.67
19.20
13.81
18.61
64
16.90
16.42
18.72
13.58
18.16
65
16.61
16.16
18.24
13.34
17.71
66
16.07
15.65
17.69
13.05
17.19
67
15.53
15.13
17.13
12.75
16.66
68
14.99
14.62
16.57
12.44
16.13
69
14.45
14.10
16.00
12.12
15.59
70
13.89
13.57
15.42
11.79
15.04
71
13.34
13.04
14.83
11.44
14.48
72
12.77
12.50
14.23
11.07
13.90
73
12.21
11.96
13.62
10.69
13.31
74
11.65
11.41
13.00
10.30
12.72
75
11.09
10.88
12.37
9.90
12.12
76
10.54
10.35
11.75
9.49
11.52
77
10.00
9.83
11.13
9.07
10.92
78
9.48
9.32
10.52
8.66
10.34
79
8.97
8.82
9.93
8.24
9.76
80
8.47
8.34
9.36
7.84
9.21
81
8.00
7.88
8.81
7.44
8.68
82
7.54
7.43
8.28
7.05
8.16
83
7.09
7.00
7.77
6.67
7.66
84
6.66
6.58
7.28
6.30
7.19
85
6.25
6.18
6.81
5.94
6.73
86
5.87
5.81
6.37
5.59
6.29
87
5.51
5.45
5.94
5.25
5.87
88
5.16
5.11
5.53
4.93
5.48
89
4.84
4.79
5.15
4.62
5.10
90
4.53
4.49
4.80
4.32
4.75
91
4.23
4.20
4.47
4.05
4.43
92
3.95
3.92
4.17
3.80
4.13
93
3.71
3.68
3.91
3.58
3.88
94
3.51
3.48
3.67
3.38
3.65
95
3.32
3.30
3.45
3.19
3.43
96
3.13
3.11
3.25
3.02
3.23
97
2.95
2.93
3.07
2.86
3.05
98
2.77
2.75
2.89
2.71
2.88
99 and over
2.59
2.58
2.73
2.56
2.71

## Schedule 2: TABLE TO BE SUBSTITUTED IN SCHEDULE 2 TO THE 1998 REGULATIONS

## TABLE FOR DERIVING THE INDEX NUMBER FROM 15-YEAR GROSS REDEMPTION YIELD: EFFECTIVE DATE ON OR AFTER 6th APRIL 2007

Yield per cent.
Index Number
From
To
1.28%
1.33%
1.50
1.34%
1.38%
1.49
1.39%
1.44%
1.48
1.45%
1.50%
1.47
1.51%
1.56%
1.46
1.57%
1.62%
1.45
1.63%
1.68%
1.44
1.69%
1.74%
1.43
1.75%
1.80%
1.42
1.81%
1.86%
1.41
1.87%
1.93%
1.40
1.94%
1.99%
1.39
2.00%
2.05%
1.38
2.06%
2.12%
1.37
2.13%
2.18%
1.36
2.19%
2.24%
1.35
2.25%
2.31%
1.34
2.32%
2.38%
1.33
2.39%
2.44%
1.32
2.45%
2.51%
1.31
2.52%
2.58%
1.30
2.59%
2.65%
1.29
2.66%
2.72%
1.28
2.73%
2.79%
1.27
2.80%
2.86%
1.26
2.87%
2.93%
1.25
2.94%
3.00%
1.24
3.01%
3.07%
1.23
3.08%
3.15%
1.22
3.16%
3.22%
1.21
3.23%
3.30%
1.20
3.31%
3.37%
1.19
3.38%
3.45%
1.18
3.46%
3.52%
1.17
3.53%
3.60%
1.16
3.61%
3.68%
1.15
3.69%
3.76%
1.14
3.77%
3.84%
1.13
3.85%
3.92%
1.12
3.93%
4.01%
1.11
4.02%
4.09%
1.10
4.10%
4.17%
1.09
4.18%
4.26%
1.08
4.27%
4.35%
1.07
4.36%
4.43%
1.06
4.44%
4.52%
1.05
4.53%
4.61%
1.04
4.62%
4.70%
1.03
4.71%
4.79%
1.02
4.80%
4.89%
1.01
4.90%
4.98%
1.00
4.99%
5.08%
0.99
5.09%
5.17%
0.98
5.18%
5.27%
0.97
5.28%
5.37%
0.96
5.38%
5.47%
0.95
5.48%
5.57%
0.94
5.58%
5.67%
0.93
5.68%
5.78%
0.92
5.79%
5.88%
0.91
5.89%
5.99%
0.90
6.00%
6.10%
0.89
6.11%
6.21%
0.88
6.22%
6.32%
0.87
6.33%
6.44%
0.86
6.45%
6.55%
0.85
6.56%
6.67%
0.84
6.68%
6.79%
0.83
6.80%
6.91%
0.82
6.92%
7.03%
0.81
7.04%
7.16%
0.80
7.17%
7.29%
0.79
7.30%
7.42%
0.78
7.43%
7.55%
0.77
7.56%
7.68%
0.76
7.69%
7.82%
0.75
7.83%
7.95%
0.74
7.96%
8.10%
0.73
8.11%
8.24%
0.72
8.25%
8.39%
0.71
8.40%
8.53%
0.70
8.54%
8.69%
0.69
8.70%
8.84%
0.68
8.85%
9.00%
0.67
9.01%
9.16%
0.66
9.17%
9.32%
0.65
9.33%
9.49%
0.64
9.50%
9.66%
0.63
9.67%
9.84%
0.62
9.85%
10.02%
0.61
10.03%
10.20%
0.60

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998 (S.I. 1998/1397) and the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998 (S.R. 1998 No. 208). Those Regulations deal with the calculation of the amount required for restoring certain rights under the State retirement pension scheme of members of occupational pension schemes that are wound up underfunded (“the calculation”).
Regulation 2 amends the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998 to substitute new tables in Schedule 1 to those Regulations setting out new actuarial factors to be used for the purposes of the calculation. It also substitutes a new table in Schedule 2 setting out the investment indices relating to the yields of gilts and equities that are used in finding the market level indicator for the calculation.
Regulation 3 makes corresponding amendments of the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or the voluntary sector.

---
Source: https://www.legislation.gov.uk/uksi/2007/366 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.