Regulation 2 Amendments to regulation 2(1) of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991

Regulation 2(1) of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991^f1 shall be amended as follows.

After the definition of “employer” there shall be inserted the following definition—

• ““ex-spouse” has the meaning given by section 659D(1)^f2 of the Act;”.

After the definition of “pensioner trustee” there shall be inserted the following definition—

• ““pension sharing order or provision” means any such order or provision as is mentioned in section 28(1) of the Welfare Reform and Pensions Act 1999^f3 or Article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999^f4;”.

For the definition of “scheme member” there shall be substituted the following definition—

• ““scheme member” in relation to a scheme means—

  1. (a)

     a member of the scheme to whom benefit is currently accruing as a result of service as an employee, or

  2. (b)

     a person who is an ex-spouse of a member of the scheme and whose rights under the scheme derive from a pension sharing order or provision;”.

In the definition of “small self-administered scheme”^f5 in sub-paragraph (c) after the words “scheme members” there shall be added the words “to whom benefits are currently accruing as a result of service as employees”.