{
  "url": "https://openlegislation.uk/occupational-pension-schemes-schemes-that-were-contracted-out-no2-regulations-2015/regulation-10",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-schemes-that-were-contracted-out-no2-regulations-2015/regulation-10.json",
  "legislation": "uksi/2015/1677",
  "legislation_title": "The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-schemes-that-were-contracted-out-no2-regulations-2015",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Cases where payment of a contributions equivalent premium is not required",
  "text": "(1) Section 55(2B) of the 1993 Act (by virtue of which a contributions equivalent premium must be paid in any case where the earner has no accrued right to benefit under the scheme) does not apply if any of the following paragraphs of this regulation apply.\n(2) This paragraph applies where—\n(a) the earner’s service in the employment ceased on the earner’s death; and\n(b) the earner left a surviving spouse or civil partner who is not entitled to any of the following benefits—\n(i) a widowed mother’s allowance under section 37 of the Contributions and Benefits Act;\n(ii) a widow’s pension under section 38 of that Act;\n(iii) a widowed parent’s allowance under section 39A of that Act;\n(iv) a bereavement support payment under section 30 of the Pensions Act 2014.\n(3) This paragraph applies where the earner is a woman who has made, or is treated as having made, an election under regulations made under section 19(4) of the Contributions and Benefits Act (general power to regulate liability for contributions), which has not been revoked, that her liability in respect of primary Class 1 contributions is to be at a reduced rate.\n(4) This paragraph applies where, on termination of an earner’s pensionable service, the earner elects to acquire a right to a cash transfer sum in accordance with section 101AB(1)(a) of the 1993 Act (right to cash transfer sum and contribution refund).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1677/regulation/10",
    "retrieved_at": "2026-10-28T23:32:23.350228+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."
}