{
  "url": "https://openlegislation.uk/pension-schemes-act-1993/section-24E",
  "json_url": "https://openlegislation.uk/pension-schemes-act-1993/section-24E.json",
  "legislation": "ukpga/1993/48",
  "legislation_title": "Pension Schemes Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-1993",
  "path": "section/24E",
  "kind": "section",
  "number": "24E",
  "heading": "Procedural requirements",
  "text": "(1) This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 24B.\n(2) The employerEach relevant person (if any) in relation to the scheme must consent to the GMP conversion in advance.\n(2A) For the purposes of subsection (2) a person is “relevant” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.\n(3) The trustees must take all reasonable steps to—\n(a) consult the earnerP in advance, and\n(b) notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.\n(4) The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—\n(a) that the GMP conversion will occur or has occurred, and\n(b) that it affects the earner.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 24A-24H inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(3), 30(2)(a); S.I. 2009/406, art. 2(a)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 24E(2) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 1(5)(a), 3(4)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 24E(2A) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 1(5)(b), 3(4)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 24E(3)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 1(5)(c), 3(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 24E(4) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 1(5)(d), 3(4)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/48/section/24E",
    "retrieved_at": "2026-10-29T09:34:33.061575+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."
}