{
  "url": "https://openlegislation.uk/pension-schemes-act-1993/section-53",
  "json_url": "https://openlegislation.uk/pension-schemes-act-1993/section-53.json",
  "legislation": "ukpga/1993/48",
  "legislation_title": "Pension Schemes Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-1993",
  "path": "section/53",
  "kind": "section",
  "number": "53",
  "heading": "Supervision: former contracted-out schemes.",
  "text": "(1) The Inland Revenue may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the Inland Revenue may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.\n(1A) An appeal on a point of law shall lie to the High Court or, in Scotland, the Court of Session from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.\n(1B) A direction under subsection (1) shall be enforceable—\n(a) in England and Wales, in the county court as if it were an order of that court, and\n(b) in Scotland, by the sheriff, as if it were an order of the sheriff and whether or not the sheriff could himself have given such an order\n(1C) But where a direction under subsection (1) conflicts with a freezing order made by the Regulatory Authority under section 23 of the Pensions Act 2004 in relation to the scheme then, during the period for which the freezing order has effect, the direction to the extent that it conflicts with the freezing order—\n(a) is not binding as described in subsection (1), and\n(b) is not enforceable as described in subsection (1B).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 53(1)-(1B) substituted for s. 53(1) (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(a); S.I. 1997/664, art. 2(3), Sch. Pt. II"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 53 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 52; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 53(1B)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 53(1C) inserted (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 10; S.I. 2006/560, art. 2(3), Sch. Pt. 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 53(2) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 53(3) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 36 (with a temp. saving in The Pensions Act 2014 (Savings) Order 2015 (S.I. 2015/1502), arts. 1(2)(3), 2(1)(2)(h))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 53(4)(5) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 48(d), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 53 modified (6.4.2009) by The Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172), reg. 76A(3) (as substituted by S.I. 2009/598, arts. 1, 3(7))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/48/section/53",
    "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."
}