{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-15",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-15.json",
  "legislation": "uksi/1996/1172",
  "legislation_title": "Occupational Pension Schemes (Contracting-out) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996",
  "path": "schedule/3/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) For the purposes of carrying out the comparison under regulation 23, the pensions provided under the scheme for widows, widowers and surviving civil partners are subject to the following requirements of this paragraph.\n(2) The actuary must carry out a separate comparison for pensions the actuary expects to accrue during the three-year period referred to in paragraph 13(2) in respect of—\n(a) death in service (see sub-paragraphs (3), (9) and (10) of this paragraph),\n(b) death in deferment (see sub-paragraph (4)), and\n(c) death in retirement (see sub-paragraphs (5) and (11)).\n(3) A death in service pension must be valued as if the earner died—\n(a) three years after the effective date, or\n(b) if the earner attains normal pension age before that date, on the day before the date on which the earner attains normal pension age.\n(4) A death in deferment pension must be valued as if the earner died more than three years after the effective date.\n(5) A death in retirement pension must be valued as if the earner died after the date on which the earner attains normal pension age.\n(6) The actuary may not complete the reference scheme test certificate unless each of the pensions referred to in sub-paragraph (2) are broadly equivalent to, or better than, those which would be provided under a reference scheme.\n(7) Sub-paragraph (8) applies where—\n(a) a pension which is in payment for a widow, widower or surviving civil partner has been reduced under the scheme because they were at least 10 years younger than the earner, or\n(b) a pension which may become payable in the future for a widow, widower or surviving civil partner would be reduced under the scheme if they were at least 10 years younger than the earner.\n(8) Where this sub-paragraph applies, the actuary—\n(a) must estimate, where sub-paragraph (7)(b) applies, the number and amount of future pension reductions which the actuary thinks are likely to occur, and\n(b) may ignore any part of the reductions referred to in sub-paragraph (7) which are or are likely to be—\n(i) made in respect of each complete year during which the age difference referred to in sub-paragraph (7) was at least 10, and\n(ii) 2.5% or less for each such year.\n(9) Sub-paragraph (10) applies where any death in service pensions—\n(a) have an accrual rate of less than 1/160ths of any qualifying earnings within the meaning of section 12B(5) of the 1993 Act (reference scheme) and are calculated by reference to—\n(i) the number of years of pensionable service which the earner has completed in the scheme, and\n(ii) any amount which is additional to the number of years of pensionable service referred to in sub-paragraph (i), or\n(b) are not calculated by reference to the number of years of pensionable service.\n(10) Where this sub-paragraph applies, the actuary must compare under sub-paragraph (2)(a) the death in service pension with a reference scheme—\n(a) based on the earner’s pensionable service up to the date which applies under sub-paragraph (3), and\n(b) excluding any of the earner’s pensionable service which took place before—\n(i) the date on which a contracting-out certificate was first issued to the scheme, or\n(ii) in the case of female earners or surviving civil partners, 6th April 1988 where that date is later than the date referred to in sub-paragraph (i).\n(11) Where a death in retirement pension can be reduced under the scheme if the earner takes part of their pension as a lump sum on retirement, the actuary must reduce the death in retirement pension by an amount broadly consistent with the average such reductions made by the scheme in relation to other earners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 added (1.10.2011) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011 (S.I. 2011/1294), regs. 1(2), 2(3), Schs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1172/schedule/3/paragraph/15",
    "retrieved_at": "2026-10-29T12:44:46.785957+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."
}