Part 2 Merger of pension accounts Not yet in force Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 17 para. 1(2)(a) words substituted by Pension Schemes Act 2015 Sch. 2 para. 51(2) Sch. 17 para. 1(5)(a) words substituted by Pension Schemes Act 2015 Sch. 2 para. 51(2) Sch. 17 para. 15(1) words omitted by Pension Schemes Act 2015 Sch. 2 para. 51(3) 14Paragraph 14 Part 2