{
  "url": "https://openlegislation.uk/pension-schemes-act-1993/section-40",
  "json_url": "https://openlegislation.uk/pension-schemes-act-1993/section-40.json",
  "legislation": "ukpga/1993/48",
  "legislation_title": "Pension Schemes Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-1993",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Scope of Chapter II.",
  "text": "This Chapter has effect for the purpose—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) of providing for contributions to be paid by the Inland Revenue in respect of earners who are members of money purchase contracted-out schemes and members of appropriate personal pension schemes; and\n(c) of making provision concerning the payment of certain social security benefits payable in respect of members and former members of schemes that were contracted-out pension schemes.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 40(a) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 27(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 40(b) substituted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 21"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 40(b) inserted (13.3.1996 for specified purposes, 6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 137(1), 180(1); S.I. 1996/778, art. 2(1)(5)(a), Sch. Pts. 1, 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 40(c) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 27(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/48/section/40",
    "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."
}