Regulation 5 Amendment of the Abatement Regulations

The Abatement Regulations shall be amended in accordance with the following provisions of this Regulation.

In regulation 3(1) (guaranteed minimum pension to which earner’s widow or widower is treated as entitled after minimum contributions have been paid) for the words “reaching pensionable age” in each place where they appear there shall be substituted the words “effect is given to his protected rights under section 28(1A), (2)(a), (3) or (4) of the Act^f1,”.

In regulation 5(1) (guaranteed minimum pension to which earner’s widow or widower is treated as entitled after minimum payments have been made) for the words “reaching pensionable age” in each place where they appear there shall be substituted the words “effect is given to protected rights (including rights treated as protected rights as a consequence of regulation 6(1)(c)(i) of the Occupational Pension Schemes (Discharge of Protected Rights on Winding Up) Regulations 1996)^f2 under section 28(2)(a), (3) or (4) of the Act or as a consequence of regulations made under section 145 of the Pensions Act 1995 (extension of interim arrangements to occupational pension schemes),”.