# Pension Schemes Act 2026, Section 27: Effect of transfer on membership of scheme etc

Extent: E+W+S

(1) Subsections (2) and (3) apply where a pension pot held for an individual is transferred by virtue of section 26(3) or (4) to a different pension scheme (“the receiving scheme”).
(2) The individual becomes a member of the receiving scheme in relation to the pot, and acquires the rights, and becomes subject to the obligations, of membership.
(3) Where membership of the receiving scheme in relation to the pot entails being a party to a contract with its trustees or managers, a contract is treated as entered into between the individual and the trustees or managers—
(a) at the time at which the pension pot is transferred to the receiving scheme, and
(b) on the terms communicated to the individual by virtue of section 24(4).
(4) Subsections (5) and (6) apply where a pension pot is by virtue of section 26(5) or (6) held subject to a different arrangement under the same pension scheme, or an arrangement under a different pension scheme.
(5) The individual becomes a member of the arrangement in relation to the pot, and acquires the rights, and becomes subject to the obligations, of membership.
(6) Where membership of the arrangement in relation to the pot entails being a party to a contract with its trustees or managers of the pension scheme in question, a contract is treated as entered into between the individual and the trustees or managers—
(a) at the time at which the pension pot is first held subject to the arrangement, and
(b) on the terms communicated to the individual by virtue of section 24(4).

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Source: https://www.legislation.gov.uk/ukpga/2026/22/section/27 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-2026/section-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.