# Pension Schemes Act 2026, Section 96: Power to extend superfunds legislation to similar structures

Extent: E+W+S

(1) The Secretary of State may by regulations—
(a) apply any superfunds legislation, with or without modifications, to a similar structure;
(b) make, in relation to a similar structure, provision that is similar to or that corresponds to any superfunds legislation.
(2) “Superfunds legislation” means provision made by this Act (including provision amending other legislation) so far as it applies in relation to superfunds.
(3) “Similar structure” means arrangements to which this Part does not (ignoring this section) apply but that involve a trust-based occupational pension scheme—
(a) that has defined-benefit liabilities, and
(b) that is not supported by a substantive employer covenant
(whether or not the scheme receives, or is managed or administered with a view to its receiving, transfers of defined-benefit liabilities from other schemes).
(4) The power under subsection (1) can be exercised so as to amend an Act.
(5) Regulations under subsection (1) are subject to the affirmative procedure.

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Source: https://www.legislation.gov.uk/ukpga/2026/22/section/96 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-2026/section-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.