{
  "url": "https://openlegislation.uk/welfare-reform-and-pensions-act-1999/schedule-12/paragraph-12",
  "json_url": "https://openlegislation.uk/welfare-reform-and-pensions-act-1999/schedule-12/paragraph-12.json",
  "legislation": "ukpga/1999/30",
  "legislation_title": "Welfare Reform and Pensions Act 1999",
  "legislation_url": "https://openlegislation.uk/welfare-reform-and-pensions-act-1999",
  "path": "schedule/12/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In section 27(1), the following definitions are inserted at the appropriate places—\n““benefits under a pension arrangement” includes any benefits by way of pension, including relevant state scheme rights, whether under a pension arrangement or not;”\n““pension arrangement” means—\n(a) any occupational pension scheme within the meaning of the Pension Schemes Act 1993;\n(b) a personal pension scheme within the meaning of that Act;\n(c) a retirement annuity contract;\n(d) an annuity or insurance policy purchased or transferred for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme;\n(e) an annuity purchased or entered into for the purpose of discharging liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;”\n““person responsible for a pension arrangement” means—\n(a) in the case of an occupational pension scheme or a personal pension scheme, the trustees or managers of the scheme;\n(b) in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” above, the provider of the annuity;\n(c) in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer;”\n““relevant state scheme rights” means—\n(a) entitlement, or prospective entitlement, to a Category A retirement pension by virtue of section 44(3)(b) of the Social Security Contributions and Benefits Act 1992 or under corresponding Northern Ireland legislation; and\n(b) entitlement, or prospective entitlement, to a pension under section 55A of the Social Security Contributions and Benefits Act 1992 (shared additional pension) or under corresponding Northern Ireland legislation;”\n““retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988;”\n““trustees or managers” in relation to an occupational pension scheme or a personal pension scheme means—\n(a) in the case of a scheme established under a trust, the trustees of the scheme; and\n(b) in any other case, the managers of the scheme;”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1993 c. 48."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1992 c. 4."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1992 c. 4."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2015/8",
      "affecting_title": "Pension Schemes Act 2015"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/12",
    "retrieved_at": "2026-10-29T09:21:37.576921+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."
}