Regulation 1 Citation, commencement and interpretation

“effective date" means the date on which the Secretary of State determines, for the purposes of paragraph 5(3A) to (3E) of Schedule 2 to the 1993 Act M2, the extent to which the resources of the scheme are insufficient to meet the liability for the cash equivalent of the member’s rights under the scheme;

“pensionable age" has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995;

“relevant employment" means any employment of the earner to which any of his section 9(2B) rights, F2or rights to a guaranteed minimum pension under the scheme are directly or indirectly attributable;

“relevant tax year" means the tax year in which the effective date falls;

“section 9(2B) rights" has the same meaning as in F3regulation 2(1) of the Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015 M3;

“the scheme" means an occupational pension scheme referred to in regulation 2 below;

F4“surviving civil partner member” means a person who has a right to the payment of a surviving civil partner’s pension under the scheme;

“surviving spouse member" means a person who has a right to the payment of a widow’s or widower’s pension under the scheme.