Article 19 Amendment of the Personal Pension Schemes (Appropriate Schemes) Regulations

after paragraph (1) insert—

“(1A)

Subject to paragraph (2), where the earner is no longer a member of the earner’s chosen scheme, minimum contributions in respect of that earner shall be paid—

(a)

to the trustees or managers of the earner’s chosen scheme, if the earner has become a member of another scheme, and the earner’s chosen scheme is able to transfer the payment to that other scheme;

(b)

to the trustees or managers of another scheme of which the earner is a member, if known to the Commissioners of Her Majesty’s Revenue and Customs, or

(c)

in all other circumstances, to the earner.”;

in paragraph (2) after “(ways of giving effect to protected rights)” insert “as it had effect prior to the abolition date”;

in paragraph (3) at the end add “, except where the earner is no longer a member of that scheme, in which case the minimum contributions shall instead be paid to the earner”;

in paragraph (4) at the end add “, except where the earner is no longer a member of that scheme, in which case the additional amount of minimum contributions shall instead be paid to the earner”.