{
  "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000",
  "json_url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000.json",
  "id": "uksi/2000/1053",
  "title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000",
  "short_title": "Pension Sharing (Implementation and Discharge of Liability) 2000",
  "long_title": "These Regulations provide for the circumstances in which the implementation period may be extended, postponed or in which it may cease, and how a person responsible for a pension arrangement may discharge his liability in respect of a pension credit.",
  "citation": "S.I. 2000/1053",
  "type": "uksi",
  "year": "2000",
  "number": "1053",
  "version": "current",
  "date": "2000-04-13",
  "revised": true,
  "valid_from": "2021-04-06",
  "extent": "E+W+S",
  "unapplied_effects": 10,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "GENERAL",
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      "extent": null,
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      "parent": null
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      "status": null,
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    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "EXTENSION, POSTPONEMENT OR CESSATION OF IMPLEMENTATION PERIOD",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Time period for notification to the Regulatory Authority of failure by the trustees or managers of an occupational pension scheme to discharge their liability in respect of a pension credit",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Circumstances in which an application for an extension of the implementation period may be made",
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      "extent": "E+W+S",
      "status": null,
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    },
    {
      "path": "regulation/4",
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      "heading": "Postponement or cessation of implementation period when an application is made for leave to appeal out of time",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-4",
      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
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      "heading": "Civil penalties",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "DEATH OF PERSON ENTITLED TO A PENSION CREDIT BEFORE LIABILITY IN RESPECT OF THE PENSION CREDIT IS DISCHARGED",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "DISCHARGE OF LIABILITY IN RESPECT OF A PENSION CREDIT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
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    {
      "path": "regulation/8",
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      "heading": "Unfunded occupational pension schemes other than public service pension schemes",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-8",
      "extent": null,
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      "path": "regulation/9",
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      "heading": "Other pension arrangements",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/10",
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      "heading": "Calculation of the value of appropriate rights",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Qualifying arrangements",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-11",
      "extent": "E+W+S",
      "status": null,
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      "path": "regulation/12",
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      "heading": "Disqualification as a destination for pension credit—general",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
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      "path": "regulation/13",
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      "number": "13",
      "heading": "Disqualification as a destination for pension credit—contracted-out or safeguarded rights",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Disqualification as a destination for pension credit—occupational pension schemes",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Disqualification as a destination for pension credit—annuity contracts and insurance policies",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/regulation-15",
      "extent": null,
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      "status": null,
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      "number": "18",
      "heading": "Adjustments to the amount of the pension credit—increasing the amount of the pension credit",
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      "status": null,
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      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-2000/signature",
      "extent": null,
      "status": null,
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      "date": "2015-04-02",
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