{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-regulations-1996/note",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-regulations-1996/note.json",
  "legislation": "uksi/1996/776",
  "legislation_title": "The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations (“the Regulations”) contain regulations which are consequential upon sections 140(2), 142, 143, 144 and 146 of the Pensions Act 1995 (c. 26) and are made before the end of the period of six months beginning with the coming into force of those sections and as a consequence there is no requirement to consult. The Regulations also contain regulations (regulations 3(3), (4)(part) and 6) made under sections 28(4), 29(4) and 44 of the Pension Schemes Act 1993 (c. 48) and after agreement with the Occupational Pensions Board, proposals to make these regulations were not referred to it.\nThe Regulations amend the Occupational Pension Schemes (Contracting-out) Regulations 1984 (“the Contracting-out Regulations”), the Personal and Occupational Pension Schemes (Protected Rights) Regulations 1987 (“the Protected Rights Regulations”), the Personal Pension Schemes (Disclosure of Information) Regulations 1987 (“the Disclosure Regulations”), the Personal and Occupational Pension Schemes (Abatement of Benefit) Regulations 1987 (“the Abatement Regulations”) and the Personal Pension Schemes (Appropriate Schemes) Regulations 1988 (“the Appropriate Schemes Regulations”).\nRegulation 2 amends the Contracting-out Regulations so as to require trustees of a scheme who are discharging a member’s protected rights on winding up of the scheme through insurance policies to notify the Secretary of State of the identity of the member and the insurance company concerned.\nRegulation 3(2), (5), (6) and (7) makes amendments to the Protected Rights Regulations to provide for cases where effect may be given to protected rights, under a personal pension scheme, by the making of payments under an interim arrangement if prescribed conditions are satisfied. Regulation 3(4) makes consequential amendment.\nRegulation 3(3) amends regulation 6 of the Protected Rights Regulations to enable effect to be given to protected rights by the provision of a lump sum benefit in the case of a personal pension scheme.\nRegulation 4 makes miscellaneous amendments to the Disclosure Regulations as a consequence of provisions providing for equal treatment and the introduction of interim arrangements.\nRegulation 5 amends the Abatement Regulations to provide that where minimum contributions or minimum payments have been made in respect of an earner who dies, the treatment of his or her widow or widower as being entitled to a guaranteed minimum pension and the rate of such pension depends on whether effect has been given to protected rights at the date of death.\nRegulation 6 amends the Appropriate Schemes Regulations with regard to the giving of notices of an earner’s chosen scheme to the Secretary of State under section 44 of the Pension Schemes Act 1993.\nAn assessment of the compliance cost of the measures arising from the Pensions Act 1995, including regulations, has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, 11th Floor, Adelphi, 1-11 John Adam Street, London WC2N 6HT.\nRegulations 3(3), (4)(part) and 6 which are not consequential on the Pensions Act 1995 do not impose a cost on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/776/note",
    "retrieved_at": "2026-10-29T12:47:49.450254+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."
}