{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-regulations-1999/note",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-regulations-1999/note.json",
  "legislation": "uksi/1999/3198",
  "legislation_title": "The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend a number of sets of regulations related to the Pension Schemes Act 1993 and the Pensions Act 1995.\nRegulation 1 relates to citation, commencement and interpretation.\nRegulations 2 to 14 contain miscellaneous amendments to the following sets of regulations, the–\nContracting-out (Transfer and Transfer Payment) Regulations 1996\nOccupational Pension Schemes (Contracting-out) Regulations 1996\nOccupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996\nOccupational Pension Schemes (Disclosure of Information) Regulations 1996 (“the Disclosure Regulations\")\nOccupational Pension Schemes (Internal Dispute Resolution Procedures) Regulations 1996\nOccupational Pension Schemes (Member-nominated Trustees and Directors) Regulations 1996\nOccupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996\nOccupational Pension Schemes (Modification of Schemes) Regulations 1996\nOccupational Pension Schemes (Scheme Administration) Regulations 1996\nOccupational Pension Schemes (Winding Up) Regulations 1996\nPersonal and Occupational Pension Schemes (Protected Rights) Regulations 1996\nProtected Rights (Transfer Payment) Regulations 1996\nOccupational Pension Schemes (Discharge of Liability) Regulations 1997\nRegulations 2 to 14 include amendments which–\nclarify the position of schemes contracted-out in the Isle of Man within the UK contracting-out regime;\nclarify the definition of “section 9(2B) rights\";\nprovide for an additional case where, even if a debt (which arose when they ceased to be employers in relation to the scheme) is unpaid, former employers of a multi-employer scheme are not liable for debts arising at a later applicable time. This will apply where the sole reason the debt was not paid is that the employer was not informed of it in time;\nrequire complainants to be reminded of the existence of OPAS (the Pensions Advisory Service) earlier in the complaints procedure;\nextend the exemption to section 67 of the Pensions Act 1995;\nallow some flexibility in reporting to the Occupational Pensions Regulatory Authority late payment of contributions;\nRegulation 15 is a transitional provision to ensure that the amendment in regulation 5(4) does not result in schemes having to comply afresh with regulation 4 or 8 of the Disclosure Regulations simply due to that amendment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3198/note",
    "retrieved_at": "2026-10-29T09:33:49.420813+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."
}