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Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) (Amendment) Regulations 2011

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27 July 2011
Categories: Legislation
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Amend the Occupation Pension Schemes (Assignment, Forfeiture, Bankruptcy etc) Regulations 1997, SI 1997/785.

Enactment Citation, SI 2011/1801

Commencement date, 11 August 2011

Legislation Affected, SI 1997/785 amended

Summary

Disapply the restriction on the surrender of pension scheme benefits present in existing legislation where:

- the scheme meets an obligation to pay an annual allowance charge arising from provisions of the Finance Act 2004; or

- the scheme and the member agree between them to meet the annual allowance charge from scheme benefits, in circumstances where the statutory regime does not apply, or instead of applying that regime.

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