{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987/note",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987/note.json",
  "legislation": "uksi/1987/1115",
  "legislation_title": "The Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are all made under the Social Security Act 1986 before the end of a period of 12 months from the commencement of the relevant sections of that Act. Consequently, by virtue of section 61(5) of that Act, the provisions of section 61(2) and (3) of the Social Security Pensions Act 1975 (as amended by section 86(1) of, and paragraph 94 of Schedule 10 to, the Social Security Act 1986), which require reference to the Occupational Pensions Board of, and a report by the Board on, proposals to make regulations for the purposes of Part I of the Social Security Act 1986, do not apply to them.\nRegulation 2 provides that where an earner has been employed in contracted-out employment for at least 2 years ending between 4th January 1988 and 5th April 1993 and would still be so employed, but for the fact that he voluntarily left the relevant scheme, the Secretary of State must be notified: in relation to the earnings of the earner in such a case, and in related cases where the earner has more than one employment, the additional minimum contributions otherwise payable by the Secretary of State under section 3(1)(b) of the Social Security Act 1986 to an appropriate pension scheme for tax weeks before 6th April 1993 are not to be paid. There is also provision (in paragraph (11)) for the Secretary of State to defer payment of minimum contributions where he is notified that a personal pension scheme is to be an earner's chosen scheme from a date earlier than the date of the notification.\nRegulation 3 provides that, in certain cases, the additional payments otherwise required, under section 7 of the Social Security Act 1986, to be made by the Secretary of State to the trustees or managers of an occupational pension scheme newly contracted-out between 1st January 1986 and 5th April 1993 are not to be made, or are to be paid to another scheme or to other persons.\nRegulation 4 deals with claims for payments under section 7; regulation 5 with the manner of making such payments; regulation 6 with adaptations for the case of earners paid otherwise than weekly; and regulation 7 with the addition to certain state scheme premiums of interest on payments under section 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1115/note",
    "retrieved_at": "2026-10-29T16:24:47.679391+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."
}