{
  "url": "https://openlegislation.uk/pensions-act-2004/schedule-7/paragraph-32",
  "json_url": "https://openlegislation.uk/pensions-act-2004/schedule-7/paragraph-32.json",
  "legislation": "ukpga/2004/35",
  "legislation_title": "Pensions Act 2004",
  "legislation_url": "https://openlegislation.uk/pensions-act-2004",
  "path": "schedule/7/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "(1) This paragraph applies to a member of the scheme if—\n(a) his pensionable service terminates on the commencement of the assessment period, and\n(b) as a result, he has rights, in relation to the scheme, under Chapter 2 of Part 4ZA of the Pension Schemes Act 1993 (c. 48) (early leavers: cash transfer sums and contribution refunds).\n(2) Where this paragraph applies, for the purposes of this Schedule the member is to be treated as if, immediately before the assessment date, he—\n(a) had relevant accrued rights to benefits under the scheme (within the meaning of section 101AA(4) of that Act), and\n(b) did not have any other rights to benefits (other than benefits attributable (directly or indirectly) to a pension credit) under the scheme.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 7 para. 32(1)(b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 42(3) (with s. 87)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 7 modified (6.4.2005) by The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005 (S.I. 2005/652), regs. 1(1), 15"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 7 applied (with modifications) (6.4.2005) by The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005 (S.I. 2005/652), regs. 1(1), 14(2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 7 modified (6.4.2005) by The Pension Protection Fund (Compensation) Regulations 2005 (S.I. 2005/670), regs. 1(1), 12 (with reg. 23(3))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Sch. 7 applied (with modifications) (6.4.2005) by The Pension Protection Fund (Hybrid Schemes) (Modification) Regulations 2005 (S.I. 2005/449), regs. 1(1), 3(2)-(4)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Sch. 7 applied (with modifications) (6.4.2005) by The Pension Protection Fund (Reviewable Ill Health Pensions) Regulations 2005 (S.I. 2005/652), regs. 1(1), 13(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 32 in force at 6.4.2005 by S.I. 2005/275, art. 2(7), Sch. Pt. 7"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2008/30",
      "affecting_title": "Pensions Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/35/schedule/7/paragraph/32",
    "retrieved_at": "2026-10-29T09:16:45.114281+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."
}