{
  "url": "https://openlegislation.uk/pensions-act-2008/section-16",
  "json_url": "https://openlegislation.uk/pensions-act-2008/section-16.json",
  "legislation": "ukpga/2008/30",
  "legislation_title": "Pensions Act 2008",
  "legislation_url": "https://openlegislation.uk/pensions-act-2008",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Qualifying schemes",
  "text": "(1) A pension scheme is a qualifying scheme in relation to a jobholder (J) if—\n(a) the scheme is an occupational pension scheme or a personal pension scheme,\n(b) the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and\n(c) while J is an active member, the scheme satisfies the quality requirement in relation to J.\n(2) The Secretary of State may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.\n(3) The Secretary of State may by regulations provide that a scheme is not a qualifying scheme in relation to J if—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or\n(c) the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.\n(3A) See also paragraphs 1(4) and 2(4) of Schedule 18 to the Pensions Act 2014, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 16(3)(a) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(2); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 16(3)(aa) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(2); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 16(3)(ab) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(2); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 16(3A) inserted (11.9.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(3); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 16(4)(5) omitted (11.9.2014) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 18 para. 11(4); S.I. 2014/2377, art. 2(1)(a)(i)(2)(k)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 16(1)(b) excluded (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (S.I. 2010/772), regs. 1(1) (as amended by S.I. 2012/1257, reg. 3(b)) and 47"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 16 wholly in force at 30.6.2012; s. 16 in force for certain purposes at Royal Assent see s. 149(2)(k); s. 16 in force so far as not already in force at 30.6.2012 by S.I. 2012/1682, art. 2(1)(2)(a), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/30/section/16",
    "retrieved_at": "2026-10-29T09:11:33.323762+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}