Pension Schemes Bill

A Bill to make provision about pension schemes; and for connected purposes.

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18 Sep 2025
Commons: Report
Bill 304 2024-26 (as amended in Public Bill Committee)
No digital version of this Bill was published by Parliament
5 Jun 2025
Commons: Committee
Bill 255 2024-25 (as introduced)
(330 amendments)
Date Debate
Thursday 11th September 2025 Committee stage: 8th sitting
Thursday 11th September 2025 Committee stage: 7th sitting
Tuesday 9th September 2025 Committee stage: 6th sitting
Tuesday 9th September 2025 Committee stage: 5th sitting
Thursday 4th September 2025 Committee stage: 4th sitting
Thursday 4th September 2025 Committee stage: 3rd sitting
Tuesday 2nd September 2025 Committee stage: 1st sitting
Tuesday 2nd September 2025 Committee stage: 2nd sitting

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47 New Clauses Proposed

Page 1

Part 1

 

Defined benefit pensions

 

Chapter 1

 

Local government pension schemes

 
"Asset pool companies"

Source Bill 255 EN 2024-25

48. Clause 1 contains provisions relating to the use of asset pool companies in pension schemes for local government workers in England and Wales (currently the Local Government Pension Scheme in England and Wales, LGPS).

49. Subsection (1) allows for scheme regulations for the LGPS to include provision about asset pool companies and the participation of LGPS administering authorities, who are scheme managers for the purpose of the LGPS, in asset pool companies.

50. Subsection (2) sets out what may be included in the regulations made under subsection 1. Regulations may: specify things that administering authorities must do or must not do; allow the Secretary of State, in prescribed circumstances, to require an LGPS administering authority to participate in a particular asset pool or cease to participate in a particular asset pool; specify things that asset pool companies must do or must not do; allow or require the Secretary of State to issue guidance to asset pool companies; allow the Secretary of State to direct an asset pool company to comply with guidance, in the event that the Secretary of State is satisfied that it is failing to do so without good reason, as to the manner in which it exercises its investment functions, and to specify decisions about its investment management activities that it must or must not take.

51. Subsection (3) sets out definitions of terms used for the purposes of subsection (2).

52. Subsection (4) sets out that regulations pertaining to section 1(2)(a) may, among other things: require administering authorities to participate in an asset pool company and for the assets for which they are responsible to be managed by that asset pool company; prohibit administering authorities from participating in more than one asset pool company at any one time (subject to any transitional arrangements that may apply where an administering authority decides to stop participating in one asset pool company and begin participating in another); require administering authorities to take steps to ensure their asset pool company is authorised by the Financial Conduct Authority (FCA).

53. Subsection (5) sets out that regulations pertaining to section 1(2)(c) may include a requirement for asset pool companies to take steps to be authorised by the FCA.

54. Subsection (6) clarifies that, for the purposes of Chapter 1, the activities for which regulations may require an asset pool company to secure FCA authorisation are those of a kind that an asset pool company could carry out and would also require FCA authorisation.

55. Subsection (7) clarifies that, for the purpose of Chapter 1, asset pool companies are defined as companies registered in England and Wales that are established to manage the funds and other assets of its participating administering authorities, and that make and manage investments on behalf of those administering authorities either directly or through one or more collective investment vehicles. This subsection also clarifies that administering authorities participate in an asset pool company either by being a shareholder of the company, or by contracting with the company as a client.

1
Asset pool companies
5
 
(1)
Scheme regulations relating to a scheme for local government workers for
 
 
England and Wales which has pension funds may make provision about, or
 
 
in connection with, asset pool companies and participation in asset pool
 
 
companies by the scheme managers.
 
 
(2)
The provision which may be made under subsection (1) includes provision—
10
 
(a)
imposing requirements or prohibitions on scheme managers;
 
 
(b)
enabling the Secretary of State, in prescribed circumstances, to give a
 
 
direction to a scheme manager requiring the manager—
 
 
(i)
to participate in an asset pool company specified in the
 
 
direction, or
15
 
(ii)
to cease to participate in an asset pool company so specified;
 
 
(c)
imposing requirements or prohibitions on asset pool companies;
 
 
(d)
enabling or requiring the Secretary of State to issue guidance to asset
 
 
pool companies;
 
 
(e)
enabling the Secretary of State, in prescribed circumstances, to give a
20
 
direction to an asset pool company—
 
 
(i)
requiring it to comply with guidance issued as mentioned in
 
 
paragraph (d) (where the Secretary of State is satisfied that it
 
 
is failing, or has failed, to do so without good reason),
 

Page 2

 
(ii)
as to the manner in which it is to carry out any specified
 
 
investment management activities, or
 
 
(iii)
requiring it to take, or not to take, a specified decision in
 
 
carrying out any specified investment management activities.
 
 
(3)
In subsection (2) (e) (ii) and (iii) —
5
 
“specified” means specified in the direction;
 
 
“investment management activities” means activities involved in or
 
 
connected with the management of funds and other assets.
 
 
(4)
Scheme regulations making provision mentioned in subsection (2) (a) may
 
 
(among other things)—
10
 
(a)
require a scheme manager to participate in an asset pool company
 
 
with a view to that company managing the funds and other assets of
 
 
the scheme for which the scheme manager is responsible;
 
 
(b)
prohibit a scheme manager from participating in more than one asset
 
 
pool company at the same time (subject to any transitional
15
 
arrangements permitted by the regulations where a scheme manager
 
 
participating in one company decides to participate instead in another
 
 
company);
 
 
(c)
require the scheme managers for the time being participating in an
 
 
asset pool company to take steps to secure the grant of FCA
20
 
authorisation to the company for carrying out prescribed activities.
 
 
(5)
Scheme regulations making provision mentioned in subsection (2) (c) may
 
 
(among other things) require an asset pool company to take steps to secure
 
 
the grant of FCA authorisation to the company for carrying out prescribed
 
 
activities.
25
 
(6)
In subsections (4) (c) and (5) —
 
 
“activities” means activities which—
 
 
(a)
are activities of a kind that an asset pool company could carry
 
 
out, and
 
 
(b)
require FCA authorisation;
30
 
“FCA authorisation” means authorisation by the Financial Conduct
 
 
Authority under the Financial Services and Markets Act 2000;
 
 
(7)
For the purposes of this Chapter—
 
 
(a)
“asset pool company” means a company registered in England and
 
 
Wales which is established—
35
 
(i)
to manage the funds and other assets for which its participating
 
 
scheme managers are responsible, and
 
 
(ii)
to make and manage investments on behalf of those scheme
 
 
managers (whether directly or through one or more collective
 
 
investment vehicles), and
40
 
(b)
a scheme manager participates in an asset pool company by—
 
 
(i)
being a shareholder of the company, or
 

Page 3

 
(ii)
contracting with the company for it to manage the funds and
 
 
other assets for which the scheme manager is responsible.
 
"Asset management"

Source Bill 255 EN 2024-25

56. Clause 2 contains provisions relating to asset management in the LGPS, including setting out the respective roles of administering authorities and asset pool companies in setting and implementing an investment strategy for LGPS funds and assets.

57. Subsection (1) requires scheme regulations made under the Public Service Pensions Act 2013 for the LGPS for England and Wales which make provision about asset pool companies to include provision about the management of LGPS funds and assets.

58. Subsection (2) stipulates that these regulations must require (among other things): that each administering authority sets, publishes and maintains an investment strategy; that the funds and assets for which an administering authority is responsible (apart from where this is money needed for making payments under the scheme) are held by the asset pool company in which that administering authority participates, subject to any transitional arrangements permitted by regulations, and properly managed for the purposes of the asset pool company implementing the investment strategy set by the administering authority; that administering authorities co-operate with strategic authorities (defined for these purposes in subsection (5) as the Greater London Authority, Combined Authorities, Combined County Authorities, and (in areas where there are none of these authorities) prescribed authorities in England, and Corporate Joint Committees in Wales) in order to identify and develop investment opportunities.

59. Subsection (3) relates to the formulation of investment strategies by administering authorities, and specifies that the regulations that may be made under subsection (1) include provision about where administering authorities must or may take advice from when developing their investment strategies, and the matters that must or may be covered by those investment strategies.

60. Subsection (4) further clarifies that the matters that must or may be covered by an investment strategy include the approach of the administering authority to responsible investment and to local investments, and a strategic asset allocation or a target range for growth and income.

61. Subsection (5) defines the terms investment strategy, local investments, and strategic authorities for the purposes of this clause.

2
Asset management
 
 
(1)
Where scheme regulations relating to a scheme for local government workers
 
 
for England and Wales make provision under section 1 (1) , the regulations
5
 
must make provision about the management of the funds and other assets
 
 
for which the scheme managers are responsible.
 
 
(2)
The provision made by virtue of subsection (1) must include provision for
 
 
securing that (among other things)—
 
 
(a)
each scheme manager formulates, publishes and keeps under review
10
 
an investment strategy,
 
 
(b)
the funds or other assets for which a scheme manager is
 
 
responsible (other than money needed for making payments under
 
 
the scheme from the pension fund maintained by that scheme manager)
 
 
are—
15
 
(i)
held on behalf of the scheme manager by an asset pool
 
 
company in which the scheme manager participates (subject
 
 
to any transitional arrangements permitted by the regulations
 
 
in relation to the transfer of funds or assets to the company),
 
 
and
20
 
(ii)
properly managed by that company with a view to
 
 
implementing the scheme manager’s investment strategy, and
 
 
(c)
the scheme managers co-operate with the strategic authorities to
 
 
identify and develop appropriate investment opportunities.
 
 
(3)
The provision made by virtue of subsection (1) may include, in particular,
25
 
provision about—
 
 
(a)
sources of advice that a scheme manager must, or may, use in
 
 
formulating its investment strategy, and
 
 
(b)
matters that must, or may, be covered by an investment strategy.
 
 
(4)
The matters referred to in subsection (3) (b) include—
30
 
(a)
the scheme manager’s approach to responsible investment,
 
 
(b)
the scheme manager’s approach to local investments, and
 
 
(c)
strategic asset allocation or target ranges for growth and income.
 
 
(5)
In this section—
 
 
“investment strategy” means a statement of a scheme manager’s
35
 
objectives, priorities and preferences in relation to the investment of
 
 
the funds and other assets for which it is responsible;
 
 
“local investments” , in relation to a scheme manager, means investments
 
 
in, or for the benefit of persons living or working in—
 
 
(a)
the scheme manager’s area, or
40
 
(b)
the areas of the other scheme managers participating in the
 
 
same asset pool company as the scheme manager;
 

Page 4

 
“strategic authorities” means—
 
 
(a)
the Greater London Authority,
 
 
(b)
a combined authority in England established under section 103
 
 
of the Local Democracy, Economic Development and
 
 
Construction Act 2009,
5
 
(c)
a combined county authority in England established under
 
 
section 9(1) of the Levelling-up and Regeneration Act 2023,
 
 
(d)
any other local authority in England of a description prescribed
 
 
for the purposes of this paragraph in scheme regulations, and
 
 
(e)
a corporate joint committee in Wales established by regulations
10
 
under Part 5 of the Local Government and Elections (Wales)
 
 
Act 2021 (asc 1).
 
"Exemption from public procurement rules"

Source Bill 255 EN 2024-25

62. This clause modifies the Procurement Act 2023, to ensure that in respect of investment management activities undertaken by LGPS asset pools in England and Wales the vertical arrangements exemptions will be met, by providing that: non-shareholder administering authorities will be considered a "parent undertaking" of the asset pool company for the purposes of paragraph 2(2)(a) of Schedule 2 to the Act; and the "turnover test" in paragraph 2(2) of Schedule 2 to the Act is satisfied as long as 80% of a pool's activity is undertaken for the benefit of any LGPS administering authority, rather than solely their shareholder authorities.

3
Exemption from public procurement rules
 
 
(1)
Subsections (2) and (3) modify the effect of paragraph 2 of Schedule 2 to the
 
 
Procurement Act 2023 (exempted contracts: vertical arrangements) in its
15
 
application to the investment management activities of an asset pool company.
 
 
(2)
A scheme manager of a scheme for local government workers for England
 
 
and Wales who participates in the asset pool company by contracting with
 
 
the company as mentioned in section 1 (7) (b) (ii) above is to be regarded—
 
 
(a)
as a contracting authority for the purposes of paragraph 2 of Schedule
20
 
2, and
 
 
(b)
as a parent undertaking in relation to that company for the purposes
 
 
of paragraph 2(2)(a) of that Schedule.
 
 
(3)
Investment management activities carried out by the asset pool company for
 
 
or on behalf of another asset pool company (or the participants in another
25
 
asset pool company) are to be regarded for the purposes of the condition set
 
 
out in paragraph 2(2)(c) (more than 80% of the activities carried out by the
 
 
asset pool company to be carried out for or on behalf of the persons mentioned
 
 
in sub-paragraphs (i) and (ii)) as carried out for or on behalf of the contracting
 
 
authorities.
30
 
(4)
In this section “investment management activities” means activities involved
 
 
in or connected with the management of funds and other assets for which
 
 
two or more scheme managers are responsible.
 
"Scheme manager governance reviews"

Source Bill 255 EN 2024-25

63. Clause 4 relates to the carrying out of governance reviews of LGPS administering authorities.

64. Subsection (1) provides that scheme regulations for the LGPS for England and Wales may include provision for: governance reviews to be carried out of individual administering authorities on a periodic or ad hoc basis; the Secretary of State to issue guidance relating to the carrying out of governance reviews; how the Secretary of State may respond to a report arising from a governance review.

65. Subsection (2) clarifies terms in subsection (1). A governance review is a review of an administering authority's governance of the scheme and of their performance over a set period. A periodic governance review is required to take place within a period set by scheme regulations, either from the commencement of the provision or from the completion of a previous governance review. An ad hoc governance review is required by scheme regulations to take place at the direction of the Secretary of State, if regulations have conferred the power to give such a direction to the Secretary of State, and in prescribed circumstances.

66. Subsection (3) provides that the period of review for the first governance review of an administering authority may begin prior to the commencement of the regulations providing for governance reviews.

67. Subsection (4) requires that scheme regulations that provide for governance reviews must include provision for governance reviews to be carried out independently of the administering authority under review and of the Secretary of State, but that the administering authority in question must arrange and pay for the review. The scheme regulations must also include provision requiring the person who carries out the review to prepare a report and send a copy to the Secretary of State and the relevant administering authority as soon as possible after the review has taken place, and to publish the report.

4
Scheme manager governance reviews
 
 
(1)
Scheme regulations relating to a scheme for local government workers for
35
 
England and Wales which has pension funds may make provision for or in
 
 
connection with—
 
 
(a)
the carrying out of periodic or ad hoc governance reviews of individual
 
 
scheme managers,
 
 
(b)
the issuing by the Secretary of State of guidance to persons carrying
40
 
out governance reviews about the carrying out of such reviews, and
 

Page 5

 
(c)
functions of the Secretary of State in response to a report of such a
 
 
review.
 
 
(2)
For this purpose, in relation to any scheme manager—
 
 
(a)
a governance review is a review of the governance of the scheme so
 
 
far as administered by the scheme manager, and the performance and
5
 
effectiveness of the scheme manager, over a period (“the period of
 
 
review”);
 
 
(b)
a periodic governance review is a governance review that is required
 
 
by a provision of scheme regulations to take place—
 
 
(i)
within a prescribed period after the commencement of that
10
 
provision, or
 
 
(ii)
within a prescribed period after the completion of a previous
 
 
governance review,
 
 
in respect of a period of review prescribed by or determined under
 
 
the regulations;
15
 
(c)
an ad hoc governance review is a governance review that is required
 
 
by scheme regulations to take place—
 
 
(i)
where a direction to carry out a governance review has been
 
 
given to the scheme manager by the Secretary of State (if a
 
 
power to give such a direction has been conferred by the
20
 
regulations), in respect of a period of review specified in the
 
 
direction, or
 
 
(ii)
in prescribed circumstances (other than the passage of time
 
 
since the most recent completed governance review) , in respect
 
 
of a period of review prescribed by or determined under the
25
 
regulations.
 
 
(3)
The period of review for the first governance review of a scheme manager
 
 
may include time before the commencement of the regulations providing
 
 
for governance reviews to take place.
 
 
(4)
Scheme regulations which make provision for the carrying out of governance
30
 
reviews must make provision—
 
 
(a)
requiring governance reviews to be carried out independently of the
 
 
scheme manager being reviewed and the Secretary of State, but under
 
 
arrangements made by and at the expense of that scheme manager;
 
 
(b)
requiring the person carrying out a governance review, as soon as
35
 
practicable after completing the review, to—
 
 
(i)
prepare a report on the review, and
 
 
(ii)
send a copy of the report to the Secretary of State and the
 
 
scheme manager being reviewed; and
 
 
(c)
requiring the scheme manager to publish the report.
40

Page 6

"Mergers of funds"

Source Bill 255 EN 2024-25

68. The Public Service Pensions Act 2013 (PSPA 2013) confers powers on the Secretary of State to make regulations about the administration, management and winding-up of any pension funds. Clause 5 amends Schedule 3 of the PSPA 2013 to clarify that, in the case of the LGPS, the Secretary of State's powers also include the power to make regulations about the merger of two or more LGPS pension funds. This includes including compulsory merger.

5
Mergers of funds
 
 
In Schedule 3 to PSPA 2013 (scope of scheme regulations: supplementary
 
 
matters), in paragraph 11 (pension funds) at the end insert—
 
 
“In the case of a scheme for local government workers this also
 
 
includes merger (including compulsory merger) of two or more
5
 
separate pension funds.”
 
"Amendments of 2013 Act relating to scheme regulations"

Source Bill 255 EN 2024-25

69. The powers and duties to make regulations under this Chapter are exercisable as scheme regulations under the Public Service Pensions Act 2013. This clause sets out the amendments to the 2013 Act required to ensure these powers operate effectively. Subsection (2) clarifies that the power to make scheme regulations under the Public Service Pensions Act 2013 is subject to the provisions in this bill, and to ensure that scheme regulations can include any consequential, supplementary, incidental or transitional provision which is necessary as a result of this Bill.

70. Subsection (3) clarifies that the requirement to consult on scheme regulations made under provisions in this Bill, which must be satisfied before the regulations can be made under section 21 of the Public Service Pensions Act 2013, can be satisfied by consultation carried out before or after this bill comes into force.

6
Amendments of 2013 Act relating to scheme regulations
 
 
(1)
PSPA 2013 is amended as follows.
 
 
(2)
In section 3 (scheme regulations)—
 
 
(a)
in subsection (1), after “2022” insert “and Chapter 1 of Part 1 of the
10
 
Pension Schemes Act 2025”, and
 
 
(b)
in subsection (2), after paragraph (c) insert—
 
 
“(d)
consequential, supplementary, incidental or transitional
 
 
provision in relation to any provision of Chapter 1 of
 
 
Part 1 of the Pension Schemes Act 2025.””
15
 
(3)
In section 21 (consultation), after subsection (4) insert—
 
 
“(5)
Subsection (1) may be satisfied, in relation to provision contained in
 
 
scheme regulations—
 
 
(a)
made under any provision of Chapter 1 of Part 1 of the Pension
 
 
Schemes Act 2025, or
20
 
(b)
made under section 3(2)(d) above,
 
 
by consultation carried out before, as well as after, the coming into
 
 
force of the provision mentioned in paragraph (a) or of section 6 (2) (b)
 
 
of the Pension Schemes Act 2025 (as the case may be).”
 
"Interpretation of Chapter 1"

Source Bill 255 EN 2024-25

71. This clause defines the terms used in this Chapter of the Bill for the purposes of interpreting the provisions.

7
Interpretation of Chapter 1
25
 
(1)
In this Chapter—
 
 
“asset pool company” has the meaning given by section 1 (7) (a) ;
 
 
“local government worker” has the same meaning as in PSPA 2013 (see
 
 
paragraph 3 of Schedule 1 to that Act);
 
 
“management” and related expressions, in relation to the funds and
30
 
assets of a scheme for local government workers, include (among other
 
 
things)—
 
 
(a)
buying, selling or holding assets;
 
 
(b)
setting asset allocation;
 
 
(c)
establishing and managing pooled investment vehicles;
35
 
(d)
selecting investments;
 
 
(e)
acting as a responsible investor (including by acting as a
 
 
shareholder in an investee company);
 

Page 7

 
(f)
deciding whether to develop or use internal investment
 
 
management capability or external investment managers;
 
 
(g)
managing cash flow;
 
 
“PSPA 2013” means the Public Service Pensions Act 2013;
 
 
“participates” and related expressions, in relation to an asset pool
5
 
company, are to be interpreted in accordance with section 1 (7) (b) ;
 
 
“prescribed” means prescribed by scheme regulations;
 
 
“scheme” means a scheme (within the meaning of PSPA 2013) established
 
 
under section 1 of that Act;
 
 
“scheme manager” , in relation to a scheme for local government workers,
10
 
means a person who is a scheme manager by virtue of section 4(5) of
 
 
PSPA 2013 (being a person responsible for the local administration of
 
 
pensions and other benefits payable under the scheme who maintains
 
 
a pension fund for the purposes of providing pensions and other
 
 
benefits under its part of the scheme);
15
 
“scheme regulations” means regulations made under section 1 of PSPA
 
 
2013.
 
 
(2)
A reference in this Chapter to the funds and other assets for which a scheme
 
 
manager is responsible is to the funds and other assets which are (or should
 
 
be) held as part of its pension fund for the purpose of providing pensions
20
 
and other benefits under its part of a scheme for local government workers.
 
 
(3)
Nothing in this Chapter is to be taken as affecting the generality of the powers
 
 
conferred by section 1 or 3(1) of, or any provision of Schedule 3 to, PSPA
 
 
2013.
 

Chapter 2

25

Powers to pay surplus to employer

 
"Power to modify scheme to allow for payment of surplus to employer"

Source Bill 255 EN 2024-25

72. Clause 8 allows trustees of DB schemes to modify their schemes to provide for payment of surplus to the employer, both where the scheme has an existing power to pay surplus and where it does not. Subsection (1) of Clause 8 inserts a new section 36B in the Pensions Act 1995. Section 36B(1) enables trustees to pass a resolution to modify their scheme in accordance with sections 36B(2) and 36B(3). Section 36B(2) enables trustees to modify the scheme to include a power to make surplus payments to the employer, where no such power currently exists. Where schemes contain a power to make a surplus payment to the employer, but restrictions apply to this power, section 36B(3) enables trustees to remove or relax those restrictions.

73. Section 36B(4) provides that new section 36B does not apply to schemes in windup or to other schemes that may be prescribed in regulations. These regulations are subject to the negative parliamentary procedure.

74. Section 251 of the Pensions Act 2004 required schemes to have passed a resolution before 2016 to allow surplus sharing with an employer. Section 36B(5) clarifies that the power at section 36B(3) can be used to remove or relax restrictions imposed by a resolution passed under section 251 or section 36B.

75. Section 36B(6) refers trustees to the conditions placed on surplus payments by section 37 of the Pensions Act 1995. This is to reduce the chance of trustees placing restrictions on their scheme's power under section 36B(2) which could contravene the conditions set out in section 37.

76. Subsection (2) of Clause 8 removes section 251 from the Pensions Act 2004, with the effect that trustees will no longer need to have passed this resolution before 2016 to make a surplus payment to the employer. Any resolutions previously passed under section 251 will not lose their effect under this change (subsection (3)).

8
Power to modify scheme to allow for payment of surplus to employer
 
 
(1)
In the Pensions Act 1995, before section 37 insert—
 
“36B
Power to modify scheme in relation to payment of surplus to employer
 
 
(1)
​The trustees of a trust scheme may by resolution modify the scheme
30
 
in accordance with subsection (2) or (3) .
 
 
(2)
Where no power is conferred on any person to make payments to the
 
 
employer out of funds held for the purposes of the scheme, the
 
 
resolution may confer a power to do so on the trustees, subject to any
 
 
restrictions specified in the resolution.
35
 
(3)
Where a power is exercisable by the trustees (whether or not by virtue
 
 
of subsection (2) ) to make payments to the employer out of funds held
 
 
for the purposes of the scheme, the resolution may remove or relax
 
 
any restriction imposed by the scheme on the exercise of the power.
 
 
(4)
This section does not apply—
40

Page 8

 
(a)
to a scheme that is being wound up, or
 
 
(b)
to a scheme of a prescribed description.
 
 
(5)
The reference in subsection (3) to a restriction imposed by the scheme
 
 
includes a restriction imposed by virtue of a resolution under section
 
 
251 of the Pensions Act 2004 (which was repealed by section 8 (2) of
5
 
the Pension Schemes Act 2025) or this section.
 
 
(6)
See also section 37 (which limits the circumstances in which a power
 
 
to make payments of surplus may be exercised).”
 
 
(2)
In the Pensions Act 2004, omit section 251 (old resolution procedure in relation
 
 
to payments of surplus).
10
 
(3)
Subsection (2) does not affect the validity of a resolution passed under the
 
 
section it repeals.
 
"Restrictions on exercise of power to pay surplus"

Source Bill 255 EN 2024-25

77. Clause 9 provides for restrictions as to how trustees of trust-based occupational pension schemes can share surplus with employers, replacing some of the existing restrictions provided for in section 37 of the Pensions Act 1995.

78. Subsection (2) of Clause 9 inserts new subsections (2A) to (2D) into section 37 of the Pensions Act 1995. The existing requirements of sections 37(3) and 37(4) will be replaced by these new provisions.

79. New section 37(2A) enables the Secretary of State to set conditions for paying surplus in regulations. These regulations are subject to the affirmative parliamentary procedure on first use and the negative procedure thereafter.

80. New section 37(2B) details four requirements that must be set out in regulations for trustees to be able to make a surplus payment to an employer. These relate to the satisfaction of the scheme actuary that certain conditions are met, the relevant funding basis (or bases) for the actuary's analysis, the provision of a certificate by the scheme actuary before a surplus payment can be made, and the notification of scheme members before a surplus payment can be made.

81. New section 37(2C) covers further requirements that may be set out in regulations. These relate to other conditions that must be met, further detail regarding the certificates given by the actuary, the employer's consent to a payment, and the prohibition of surplus payments from superfunds in all circumstances.

82. In particular, new section 37(2C)(d) specifies that regulations may prevent payments from surplus in superfund schemes either in all circumstances or in the absence of consent from the Pensions Regulator. Regulations might prohibit surplus payments from superfunds, for example, if surplus regulations were to come into force at an earlier stage than superfunds regulations.

83. New section 37(2D) provides that where a scheme is subject to a freezing order (made by the Pensions Regulator, under section 23 of the Pensions Act 2004), a surplus payment cannot be made to an employer. This replaces the provision under existing legislation at section 37(3)(f) of the Pensions Act 1995, which is being repealed under this legislation.

84. Subsection (3) of Clause 9 repeals the existing subsections (3) and (4) of section 37 of the Pensions Act 1995. These sections will be replaced by the new sections detailed above (sections 37(2A) to 37(2D)).

85. Subsection (4) of Clause 9 makes a minor amendment to section 37(6)(a) of the Pensions Act 1995 as a result of the insertion of section 37(2A) and the removal of sections 37(3) and 37(4).

86. Subsection (5) of Clause 9 makes minor amendments to section 37(8) of the Pensions Act 1995 to provide that regulations may disapply or modify section 37 to certain schemes in all circumstances. These regulations remain subject to the negative parliamentary procedure.

87. Subsection (6) of Clause 9 makes a minor amendment to section 76 of the Pensions Act 1995 to ensure the power to disapply and modify that section is consistent with the equivalent power in section 37.

9
Restrictions on exercise of power to pay surplus
 
 
(1)
Section 37 of the Pensions Act 1995 (restrictions on power to pay surplus to
 
 
employer) is amended in accordance with subsections (2) to (5) .
15
 
(2)
After subsection (2) insert—
 
 
“(2A)
The power referred to in subsection (1)(a) may be exercised only so
 
 
far as permitted by, and only in accordance with, regulations.
 
 
(2B)
Regulations must be made under subsection (2A) —
 
 
(a)
prohibiting the making of a payment unless an actuary of a
20
 
prescribed description (“the relevant actuary”) is satisfied that
 
 
prescribed conditions are met in relation to the value of the
 
 
scheme’s assets and the amount of its liabilities,
 
 
(b)
making provision about the basis (or bases) on which the value
 
 
of the scheme’s assets and the amount of its liabilities are to
25
 
be determined for that purpose,
 
 
(c)
requiring the relevant actuary to give a certificate before a
 
 
payment is made, and
 
 
(d)
requiring members of the scheme to be notified in relation to
 
 
a payment before it is made.
30
 
(2C)
The provision that may be made by regulations under subsection (2A)
 
 
includes provision—
 
 
(a)
about other conditions that must be met in order for the making
 
 
of a payment to be permitted;
 
 
(b)
about the giving of certificates by the relevant actuary,
35
 
including about the form and content of a certificate;
 
 
(c)
prohibiting the making of a payment without the employer’s
 
 
consent;
 
 
(d)
in relation to a superfund scheme (within the meaning of Part
 
 
3 of the Pension Schemes Act 2025)—
40

Page 9

 
(i)
prohibiting the making of a payment in all
 
 
circumstances;
 
 
(ii)
prohibiting the making of a payment without the
 
 
Authority’s consent.
 
 
(2D)
The power referred to in subsection (1)(a) may not be exercised if
5
 
there is a freezing order in force in relation to the scheme under section
 
 
23 of the Pensions Act 2004.”
 
 
(3)
Omit subsections (3) and (4).
 
 
(4)
In subsection (6)(a), for “the requirements of this section” substitute “subsection
 
 
(2A) ”.
10
 
(5)
In subsection (8)—
 
 
(a)
omit “in prescribed circumstances”;
 
 
(b)
after “modifications,” insert “in prescribed circumstances or”.
 
 
(6)
In section 76 (excess assets on winding up), for subsection (8) substitute—
 
 
“(8)
Regulations may provide that this section does not apply, or applies
15
 
with prescribed modifications, in prescribed circumstances or to
 
 
schemes of a prescribed description.”
 
 
(7)
In section 175 of the Pensions Act 1995 (parliamentary control of orders and
 
 
regulations)—
 
 
(a)
in subsection (1), for “(2), (2A) and (3)” substitute “(2) to (3)”;
20
 
(b)
in subsection (2A), after “section” insert “37(2A),”;
 
 
(c)
after subsection (2A) insert—
 
 
“(2B)
Any provision that may be made by regulations or an order
 
 
under this Act subject to the procedure described in subsection
 
 
(1) may instead be made by regulations subject to the procedure
25
 
described in subsection (2).”
 

Part 2

 

Defined contribution pensions

 

Chapter 1

 

Value for money

30
"Relevant schemes: value for money"

Source Bill 255 EN 2024-25

88. This clause grants the Secretary of State the power to make regulations setting out the details of the VFM framework and specifying which pension schemes and pensions arrangements fall within scope of VFM.

89. Subsections (2) and (3) contains details about the framework that the VFM regulations are intended to create and the actions regulations will require trustees and managers of the specified schemes and arrangements to undertake. This includes the requirement to produce, collate, publish and share certain data with prescribed persons about the performance of arrangements that the trustees or managers operate, conduct an assessment of this performance and notify the Pensions Regulator of any relevant publications.

90. Subsection (4) requires trustees and managers responsible for undertaking a VFM assessment to assign a VFM rating to each arrangement assessed and inform the regulator of that rating.

91. Subsection (5) provides for regulations to be made specifying how the VFM data metrics, assessments and ratings are to be calculated and the time frames by which they should be done.

92. Subsection (6) requires those responsible for complying with VFM regulations to take account of any guidance issued by the Secretary of State.

93. Subsection (7) requires the Secretary of State to consult with necessary persons before making VFM regulations or issuing guidance.

94. Subsection (8) defines those deemed responsible trustees or managers for VFM in the clauses.

95. Subsections (9), (10) and (11) specify that VFM regulations are subject to the affirmative parliamentary procedure, apart from regulations made relating to metric data under paragraph (2)(c) which are subject to the negative parliamentary procedure after the first use.

96. Subsection (12) provides a definition for "relevant pension scheme" within this Chapter.

10
Relevant schemes: value for money
 
 
(1)
The Secretary of State may make regulations (“value for money regulations”)
 
 
for the purpose of evaluating, and promoting best practice with regard to,
 
 
the provision of value for money by—
 
 
(a)
prescribed descriptions of relevant pension schemes (“regulated VFM
35
 
schemes”), and
 

Page 10

 
(b)
prescribed descriptions of arrangements under relevant pension
 
 
schemes (“regulated VFM arrangements”).
 
 
(2)
Value for money regulations may in particular require responsible trustees
 
 
or managers to—
 
 
(a)
make, and publish (in whole or part) reports of, assessments (“VFM
5
 
assessments”) of the performance of—
 
 
(i)
regulated VFM schemes, or
 
 
(ii)
regulated VFM arrangements,
 
 
with regard to the provision of value for money in respect of prescribed
 
 
periods (“VFM periods”);
10
 
(b)
notify the Pensions Regulator of any publication they make under
 
 
paragraph (a) ;
 
 
(c)
publish or share with prescribed persons in respect of—
 
 
(i)
regulated VFM schemes or (as the case may be) regulated VFM
 
 
arrangements, and
15
 
(ii)
VFM periods,
 
 
prescribed categories of information (“metric data”) for the purpose
 
 
of enabling VFM assessments to be made (with respect to the scheme
 
 
or arrangement in question and other regulated VFM schemes or
 
 
regulated VFM arrangements).
20
 
(3)
A duty to publish information under subsection (2) (c) may be a duty to
 
 
publish the information for a specified period.
 
 
(4)
Where value for money regulations require responsible trustees or managers
 
 
to make a VFM assessment with respect to a scheme or arrangement, the
 
 
regulations may require those trustees or managers to—
25
 
(a)
assign to the scheme or arrangement, and set out in the VFM
 
 
assessment, a rating for that period (a “VFM rating”), and
 
 
(b)
notify the Pensions Regulator of the rating.
 
 
(5)
Value for money regulations may specify—
 
 
(a)
the method for calculating anything that is to be calculated under the
30
 
regulations;
 
 
(b)
the time at or by which anything required to be done under the
 
 
regulations must be done.
 
 
(6)
In complying with value for money regulations a person must have regard
 
 
to any guidance issued from time to time by the Secretary of State.
35
 
(7)
The Secretary of State must consult with such persons as the Secretary of
 
 
State considers appropriate before—
 
 
(a)
making value for money regulations;
 
 
(b)
issuing guidance under subsection (6) .
 
 
(8)
In this Chapter “responsible trustees or managers” means any of the
40
 
following—
 
 
(a)
trustees or managers of a regulated VFM scheme;
 

Page 11

 
(b)
trustees or managers of a relevant pension scheme any arrangements
 
 
under which are regulated VFM arrangements.
 
 
(9)
Nothing in this Chapter prejudices the breadth of subsections (1) and (2) .
 
 
(10)
Subject to subsection (11) , value for money regulations are subject to the
 
 
affirmative procedure.
5
 
(11)
Any exercise, after the first, of the power to prescribe categories of information
 
 
by virtue of subsection (2) (c) is subject to the negative procedure.
 
 
(12)
Subject to subsection (13) , in this Chapter “relevant pension scheme” means
 
 
a money purchase scheme that is an occupational pension scheme.
 
 
(13)
Value for money regulations may provide that where an occupational pension
10
 
scheme provides money purchase benefits in conjunction with other benefits,
 
 
references in this Chapter (other than this subsection) to the occupational
 
 
pension scheme are to an occupational pension scheme only to the extent that
 
 
it provides money purchase benefits.
 
"Publication etc of metric data"

Source Bill 255 EN 2024-25

97. This clause provides for regulations to mandate public disclosure of VFM data metrics. It enables regulations to set out the information trustees and managers will be required to publish or share. This will create consistent, transparent and comparable VFM data across those schemes and arrangements covered by the regulations.

98. Subsection (1) lists examples of the categories of information to be disclosed.

99. Subsection (2) allows regulations to specify the timeframes for, and the form in which, the VFM metric data is to be published and shared. It requires trustees or managers to inform the Pensions Regulator that the information has been published and where it has been published. Paragraph (2) (d) provides for an electronic data base to be made available for the publication of data.

100. Subsection (3) allows regulations to require the Pensions Regulator to determine the form in which the metric data must be disclosed and either publish or share, with the Secretary of State and responsible trustees and managers, full details of the form they have specified.

11
Publication etc of metric data
15
 
(1)
Categories of information prescribed under section 10 (2) (c) may for example
 
 
relate to —
 
 
(a)
the quality of services provided to members of the scheme or (as the
 
 
case may be) arrangement;
 
 
(b)
classes of assets invested in;
20
 
(c)
investment performance;
 
 
(d)
costs incurred by the scheme or (as the case may be) arrangement;
 
 
(e)
charges on members or employers in relation to the scheme or (as the
 
 
case may be) arrangement.
 
 
(2)
Value for money regulations made by virtue of section 10 (2) (c) may—
25
 
(a)
specify time limits within which metric data in respect of a VFM period
 
 
must be published or shared;
 
 
(b)
make provision about the form in which and the means by which
 
 
metric data is to be published or shared;
 
 
(c)
require the published or shared information to deal separately with
30
 
different cohorts of members of the scheme or (as the case may be)
 
 
arrangement;
 
 
(d)
require a person appointed under the regulations to make available, for the
 
 
publication of metric data, an electronic database (operated by that person);
 
 
(e)
require responsible trustees or managers, on publishing or sharing
35
 
any information under regulations made by virtue of section 10 (2) (c)
 
 
, to notify the Pensions Regulator—
 
 
(i)
of the publication of the information and where it is published,
 
 
or
 
 
(ii)
(as the case requires) of the sharing of the information.
40

Page 12

 
(3)
Value for money regulations made by virtue of section 10 (2) (c) may require
 
 
the Pensions Regulator to—
 
 
(a)
determine the form in which metric data must be published or shared,
 
 
and
 
 
(b)
publish, or share with the Secretary of State and responsible trustees
5
 
or managers, details of the form so specified.
 
"VFM assessments"

Source Bill 255 EN 2024-25

101. This clause grants the Secretary of State the power to make regulations setting out the requirements on trustees or managers when undertaking a VFM assessment, the data metrics to be used, the comparisons to be made, the VFM ratings that are available to be assigned and the criteria for assigning a particular rating.

102. Paragraphs (1) (b) to (e) provide for regulations to set out the specific process required to undertake a VFM assessment, the schemes which the trustees or managers should select to compare their scheme or arrangement metrics against, and the factors which must be considered when selecting comparators. Additionally, paragraph 12(1)(a)(ii) provides that regulations may require trustees and managers to compare the performance of their scheme or arrangement against benchmarks, to be set either by the Secretary of State or by the Pensions Regulator.

12
VFM assessments
 
 
(1)
Value for money regulations made by virtue of section 10 (2) (a) may—
 
 
(a)
require responsible trustees or managers to compare (in respect of a
 
 
VFM period) a scheme’s or arrangement’s metric data with—
10
 
(i)
the metric data of a prescribed number (or prescribed minimum
 
 
number) of other schemes or arrangements (“comparator”
 
 
schemes or arrangements) selected by the trustees or managers,
 
 
or
 
 
(ii)
one or more relevant benchmarks;
15
 
(b)
make other provision about the method for comparing and evaluating
 
 
the performance of schemes or arrangements, for example provision
 
 
about—
 
 
(i)
factors that may or must be considered;
 
 
(ii)
criteria to be used in comparing performance;
20
 
(iii)
the use and evaluation of evidence;
 
 
(c)
make provision about how the results of comparisons are to be taken
 
 
into account in making determinations under section 14 (1)
 
 
(determinations for the purposes of assigning ratings);
 
 
(d)
make provision about the eligibility of—
25
 
(i)
relevant pension schemes for selection as comparator schemes;
 
 
(ii)
arrangements under relevant pension schemes for selection as
 
 
comparator arrangements;
 
 
(e)
specify factors that responsible trustees or managers must take into
 
 
account when selecting comparator schemes or comparator
30
 
arrangements.
 
 
(2)
Without prejudice to the breadth of subsection (1) (b) (i) , factors prescribed in
 
 
accordance with that provision may for example include—
 
 
(a)
factors relating to differences in the composition of the membership
 
 
of different schemes or arrangements;
35
 
(b)
special features or characteristics of schemes or arrangements that are
 
 
taken into account in their investment strategies.
 
 
(3)
In this section “relevant benchmark” means—
 
 
(a)
a benchmark specified in value for money regulations;
 
 
(b)
if value for money regulations so provide, a benchmark approved and
40
 
published by the Pensions Regulator.
 

Page 13

"Member satisfaction surveys"

Source Bill 255 EN 2024-25

103. This clause makes provision for regulations to require the development, issuing and reporting of member satisfaction surveys and the inclusion of these as part of the VFM data metrics.

104. Subsection (2) provides definitions for key terms included in this clause.

13
Member satisfaction surveys
 
 
(1)
Value for money regulations may—
 
 
(a)
require responsible trustees or managers to—
 
 
(i)
issue VFM member satisfaction survey forms to relevant
 
 
members from time to time as directed by the relevant
5
 
authority;
 
 
(ii)
make reports (“survey data reports”) of information returned
 
 
in such forms;
 
 
(b)
provide that survey data reports (or survey data reports that meet
 
 
prescribed conditions) relating to a VFM period are to be regarded as
10
 
metric data for the purposes of this Chapter;
 
 
(c)
require the relevant authority to carry out consultation before issuing
 
 
forms under paragraph (a) ;
 
 
(d)
if regulations are made under paragraph (c) , make provision about
 
 
who must be consulted.
15
 
(2)
In this section—
 
 
“relevant authority” means whichever of the Secretary of State or the
 
 
Pensions Regulator is designated in the regulations as the relevant
 
 
authority;
 
 
“relevant member” means—
20
 
(a)
in relation to a responsible trustee or manager within section
 
 
10 (8) (a) , a member of the relevant pension scheme concerned;
 
 
(b)
in relation to a responsible trustee or manager within section
 
 
10 (8) (b) , a member of an arrangement by virtue of which the
 
 
trustee or manager is a responsible trustee or manager;
25
 
“VFM member satisfaction survey form” means a request, in a form
 
 
approved by the relevant authority, for inviting from relevant members
 
 
information regarding their level of satisfaction with the service
 
 
provided by the scheme or arrangement (as the case requires).
 
"VFM ratings"

Source Bill 255 EN 2024-25

105. This clause requires trustees to assign VFM ratings and defines the rating structure and the conditions for when each rating should be assigned.

106. Subsection (1) provides that VFM ratings are to be of three types: a ",fully delivering" rating, a "not delivering" rating and an "intermediate" rating (which VFM regulations may subdivide into further categories). If an arrangement scores a not delivering or intermediate rating then certain consequences will follow. These consequences are set out in the case of a not delivering rating in clause 16, and in the case of an intermediate rating, will be set out in VFM regulations, pursuant to clause 15.

107. Subsections (2) to (5) make provision for regulations to specify gradation within the ratings, how these are to be referred to and the conditions for assigning these.

108. Subsections (6) and (7) define an "action plan", the preparation of which is intended to be a consequence of either a "not delivering" rating or some types of ",intermediate" rating. Subsection (8) provides that regulations may make further provision about the meaning of action plan.

14
VFM ratings
30
 
(1)
Responsible trustees or managers who are required by virtue of section 10 (4) (a)
 
 
to assign a VFM rating to a scheme or arrangement in respect of a VFM
 
 
period (the “relevant period”) must assign to the scheme or (as the case
 
 
requires) arrangement—
 
 
(a)
a “fully delivering” rating if the responsible trustees or managers
35
 
determine that the scheme or arrangement is delivering value for
 
 
money;
 
 
(b)
a “not delivering” rating if—
 
 
(i)
the responsible trustees or managers determine that the scheme
 
 
or arrangement is not delivering value for money, and
40
 
(ii)
Condition A, B or C of subsection (2) is met;
 
 
(c)
in any other case, an intermediate rating.
 

Page 14

 
(2)
For the purposes of subsection (1) (b) (ii) —
 
 
(a)
Condition A is met if the responsible trustees or managers determine
 
 
that there is no realistic prospect of the scheme or (as the case may
 
 
be) arrangement delivering value for money within a reasonable period;
 
 
(b)
Condition B is met if the responsible trustees or managers have
5
 
assigned an intermediate rating to the scheme or arrangement in each
 
 
of a prescribed number of VFM periods immediately preceding the
 
 
relevant period;
 
 
(c)
Condition C is met if the Pensions Regulator notifies the responsible
 
 
trustees or managers that the Regulator—
10
 
(i)
considers that the responsible trustees or managers have failed
 
 
to comply with an improvement plan or an action plan relating
 
 
to the scheme or arrangement (and the VFM period), and
 
 
(ii)
does not consider the failures to be so minor that they should
 
 
be ignored.
15
 
(3)
Value for money regulations must specify the number of grades of
 
 
intermediate rating.
 
 
(4)
If value for money regulations provide that there are to be two or more
 
 
intermediate ratings, the regulations—
 
 
(a)
may name each of those ratings;
20
 
(b)
must specify the conditions for assigning each of those ratings.
 
 
(5)
Where, apart from this subsection, a scheme or arrangement would be assigned
 
 
a “not delivering” rating in respect of a VFM period by virtue of Condition
 
 
B of subsection (2) being met, the Pensions Regulator may, if it considers that
 
 
prescribed conditions are met, by notice to the scheme or arrangement
25
 
authorise the responsible trustees or managers to assign to the scheme or
 
 
arrangement (instead of a “not delivering” rating) any intermediate rating
 
 
the Pensions Regulator considers appropriate.
 
 
(6)
In this Chapter “action plan”, in relation to a regulated VFM scheme or
 
 
regulated VFM arrangement, means an plan under section 15 (2) (c) or 16 (1) (a)
30
 
which—
 
 
(a)
sets out the responsible trustees’ or managers’ assessment as to
 
 
whether or not transferring the benefits of the members (under the
 
 
scheme or arrangement) to another scheme or arrangement could
 
 
reasonably be expected to result in the generality of those members
35
 
receiving improved long-term value for money, and
 
 
(b)
proposes measures (or options for measures) for improving the position
 
 
(with regard to value for money) of members or subsets of members
 
 
of the scheme or arrangement.
 
 
(7)
An action plan may not include a proposal to transfer the benefits (under the
40
 
scheme or arrangement) of some or all of the members of that scheme or
 
 
arrangement unless the responsible trustees or managers determine that the
 
 
proposed transfer could reasonably be expected to result in the generality of
 
 
those members receiving improved long-term value for money.
 

Page 15

 
(8)
Value for money regulations may make further provision about what may
 
 
or must be included in an action plan.
 
"Consequences of an intermediate rating"

Source Bill 255 EN 2024-25

109. Subsection (2) provides details of the various actions that regulations could define as consequences under an intermediate rating. These include preparation of a plan to be shared with the Pensions Regulator concerning how the scheme or arrangement will improve performance with regards to providing value for money, inform employers making active contributions into the scheme or arrangement of its VFM rating and the actions it will take to improve, and close the scheme or arrangement to new employers until relevant value is demonstrated.

110. Subsection (3) provides for regulations to determine what is to be included in the plan at subsection (2) and other functions required of the Pensions Regulator when schemes are assigned an intermediate rating.

111. Subsection (4) provides definitions for key terms included in this clause.

15
Consequences of an intermediate rating
 
 
(1)
Value for money regulations may make provision about the consequences of
 
 
the assigning under section 14 (1) of an intermediate rating to a regulated
5
 
VFM scheme or regulated VFM arrangement in respect of a VFM period.
 
 
(2)
Without prejudice to the breadth of subsection (1) , value for money regulations
 
 
may require responsible trustees or managers of a scheme or arrangement to
 
 
which any grade of intermediate rating has been assigned to—
 
 
(a)
prepare a plan (an “improvement plan”) specifying actions that the
10
 
responsible trustees or managers propose to take with a view to
 
 
improving the scheme’s or (as the case may be) arrangement’s
 
 
performance with regard to the provision of value for money;
 
 
(b)
provide a copy of the plan to the Pensions Regulator;
 
 
(c)
prepare an action plan and provide a copy of it to the Pensions
15
 
Regulator;
 
 
(d)
give notice in a prescribed format to any person who is a participating
 
 
employer in relation to the scheme or arrangement of—
 
 
(i)
the VFM rating that has effect in relation to the scheme or
 
 
arrangement);
20
 
(ii)
any actions specified by virtue of paragraph (a) in an
 
 
improvement plan;
 
 
(iii)
any actions the trustees or managers consider it is appropriate
 
 
for the employer to take having regard to the rating assigned
 
 
to the scheme or arrangement;
25
 
(e)
ensure that no person becomes an employer in relation to the scheme
 
 
or arrangement for as long as the scheme or (as the case may be)
 
 
arrangement continues to have an intermediate rating;
 
 
(f)
take any other steps that may be prescribed.
 
 
(3)
Value for money regulations may—
30
 
(a)
make further provision about what may or must be included in an
 
 
improvement plan;
 
 
(b)
confer additional functions on the Pensions Regulator in connection
 
 
with schemes that are assigned an intermediate rating.
 
 
(4)
In this section—
35
 
“employer” , in relation to a regulated VFM scheme or regulated VFM
 
 
arrangement, means a person who employs persons who are members
 
 
of the scheme or (as the case requires) arrangement;
 
 
“participating employer” in relation to a regulated VFM scheme or
 
 
regulated VFM arrangement, means an employer who is for the time
40
 
being making contributions to the scheme or (as the case requires)
 
 
arrangement.
 

Page 16

"Consequences of a “not delivering” rating"

Source Bill 255 EN 2024-25

112. This clause sets out consequences for arrangements rated as ",not delivering" under the VFM regime, meaning that the arrangement has been assessed as not providing value for money.

113. Subsection (1) provides details of the various actions that trustees or managers of arrangements rated ",not delivering" must undertake. These include: prepare and provide an action plan to the Regulator, inform participating employers of the VFM rating and the actions the trustees consider appropriate for the employer to consider, close the scheme or arrangement to new employers and take other steps prescribed in regulations as consequences of a "not delivering" rating.

114. Subsections (2), (3) and (4) provide for the Pensions Regulator to initiate a "transfer solution" process, which will permit it to require trustees and members to transfer the accrued rights and benefits to another scheme or arrangement.

115. Subsection (5) provides for regulations to allow the Pension Regulator (where it deems appropriate after an application from trustees) not to close the scheme / arrangement to new members.

116. Subsection (6) provides definitions of "employer" and "participating employer" in the context of the VFM clauses.

16
Consequences of a “not delivering” rating
 
 
(1)
A regulated VFM scheme or regulated VFM arrangement to which a “not
 
 
delivering” rating has been assigned (an “affected” scheme or
 
 
arrangement) must—
 
 
(a)
prepare an action plan and provide a copy of it to the Pensions
5
 
Regulator;
 
 
(b)
give notice in a prescribed format to any person who is a participating
 
 
employer in relation to the scheme or arrangement of—
 
 
(i)
the VFM rating that has effect in relation to the scheme or
 
 
arrangement);
10
 
(ii)
any actions the trustees or managers consider it appropriate
 
 
for the employer to take having regard to the “not delivering”
 
 
rating;
 
 
(c)
ensure that with effect from the publication of the VFM assessment
 
 
in which the rating is set out no person is to become an employer in
15
 
relation to the scheme or (as the case may be) arrangement;
 
 
(d)
take any other steps that may be prescribed.
 
 
(2)
Where a transfer solution (see subsection (3) ) applies to an affected scheme
 
 
or arrangement, the Pensions Regulator may—
 
 
(a)
require the responsible trustees or managers to transfer the accrued
20
 
rights and benefits of (all or a subset of) the members of the scheme
 
 
or arrangement to be transferred to a pension scheme (or arrangement
 
 
under a pension scheme) that—
 
 
(i)
is selected by the responsible trustees or managers, and
 
 
(ii)
meets prescribed conditions;
25
 
(b)
specify conditions that must be met by a scheme or arrangement
 
 
selected under paragraph (a) .
 
 
(3)
For the purposes of subsection (2) , a transfer solution applies to an affected
 
 
scheme or arrangement if—
 
 
(a)
the Pensions Regulator considers that—
30
 
(i)
the transfer solution could reasonably be expected to result in
 
 
the generality of the members of the scheme or arrangement
 
 
receiving improved long-term value for money, and
 
 
(ii)
the measures proposed under section 14 (6) (b) in the action plan
 
 
of the scheme or arrangement are unlikely to result in its
35
 
achieving an intermediate (or “fully delivering”) rating or
 
 
substantially improving its performance with regard to the
 
 
provision of value for money, and
 
 
(b)
any prescribed conditions are met.
 
 
(4)
Value for money regulations may make provision—
40
 
(a)
about the process for transferring accrued rights and benefits under
 
 
subsection (2) (which may for example include provision for restricting
 
 
or prohibiting administrative costs and as to time limits);
 

Page 17

 
(b)
conferring on the Pensions Regulator power to direct the trustees or
 
 
managers of the affected scheme to do things permitted or required
 
 
by the regulations;
 
 
(c)
conferring a discretion on the Pensions Regulator;
 
 
(d)
about the winding up of a relevant scheme in circumstances where
5
 
the accrued rights and benefits the members are, or are to be,
 
 
transferred out of the scheme.
 
 
(5)
Value for money regulations may provide that where prescribed conditions
 
 
are met the Pensions Regulator may, if it thinks appropriate on an application
 
 
by responsible trustees or managers of a scheme or arrangement to which a
10
 
“not delivering” rating has been assigned (in respect of a VFM period)—
 
 
(a)
decide that subsection (1) (c) (ii) is not to apply in relation to that “not
 
 
delivering” rating, and
 
 
(b)
notify the trustees or managers of the decision.
 
 
(6)
In this section —
15
 
“employer” has the same meaning as in section 15 ;
 
 
“participating employer” has the same meaning as in section 15 .
 
"Compliance and oversight"

Source Bill 255 EN 2024-25

117. This clause grants the Secretary of State the power to make regulations in relation to compliance with the VFM requirements as set out in regulations.

118. Subsection (2) defines what is meant by value for money provisions within this clause.

119. Subsection (3) provides for The Pensions Regulator to issue compliance and penalty notices to trustees and managers and third parties in breach of their VFM obligations.

120. Subsection (3)(d) provides for The Pensions Regulator to refer to the First-tier Tribunal or Upper Tribunal in respect of this issue of a penalty notice or the amount of a penalty.

121. Subsection (3)(e) provides for other functions to be required of The Pensions Regulator to ensure compliance with VFM obligations.

122. Subsections (4) and (5) provide for regulations to be made determining the amount of a penalty and specify the maximum amount of a penalty that can be imposed. This is £10,000 in the case where the recipient is an individual, and £100,000 in any other case.

123. Subsection (6) enables the Pensions Regulator to withdraw a penalty notice if it considers it appropriate to do so.

124. Subsection (7) and (8) provides for regulations to be made allowing the Pension Regulator to challenge an incorrect VFM rating and provide a direction notice to determine the trustees next course of action, and their reasoning for that determination.

125. Subsections (10) to (12) make amendments to the Pensions Act 1995 and the Pensions Act 2004 in relation to the appointment of trustees, powers to wind up schemes and issuing improvement notices.

17
Compliance and oversight
 
 
(1)
Value for money regulations may make provision for ensuring compliance
 
 
with value for money provisions.
20
 
(2)
In this section “value for money provision” means a provision of or made
 
 
under any of sections 10 to 16 .
 
 
(3)
Regulations under subsection (1) may in particular—
 
 
(a)
provide for the Pensions Regulator to issue a notice (a “compliance
 
 
notice”) to a person with a view to ensuring the person's compliance
25
 
with a value for money provision;
 
 
(b)
provide for the Pensions Regulator to issue a notice (a “third party
 
 
compliance notice”) to a person with a view to ensuring another
 
 
person's compliance with a value for money provision;
 
 
(c)
provide for the Pensions Regulator to issue a notice (a “penalty notice”)
30
 
imposing a penalty on a person where the Pensions Regulator is of
 
 
the opinion that the person—
 
 
(i)
has failed to comply with a compliance notice or third party
 
 
compliance notice, or
 
 
(ii)
has contravened a value for money provision;
35
 
(d)
provide for the making of a reference to the First-tier Tribunal or
 
 
Upper Tribunal in respect of the issue of a penalty notice or the amount
 
 
of a penalty;
 
 
(e)
confer other functions on the Pensions Regulator.
 
 
(4)
The regulations may make provision for determining the amount, or the
40
 
maximum amount, of a penalty in respect of a failure or contravention.
 

Page 18

 
(5)
The amount of a penalty imposed under the regulations in respect of a failure
 
 
or contravention must not exceed—
 
 
(a)
£10,000, in the case of an individual, and
 
 
(b)
£100,000, in any other case.
 
 
(6)
Value for money regulations may provide that where the Pensions Regulator
5
 
has, in compliance with a requirement of regulations under subsection (3) (c) (ii)
 
 
, imposed a penalty on a person the Regulator is to be authorised to withdraw
 
 
the penalty if—
 
 
(a)
the Regulator considers it appropriate to do so having regard to the
 
 
circumstances in which the contravention took place, and
10
 
(b)
any prescribed conditions are met.
 
 
(7)
Value for money regulations may provide—
 
 
(a)
that if the Regulator determines that a rating assigned by responsible
 
 
trustees or managers for the purposes of section 10 (4) (a) is not correct,
 
 
the Regulator may by a notice (a “directions notice”) substitute for
15
 
that rating the rating the Regulator considers should have been
 
 
assigned;
 
 
(b)
that, where the Pensions Regulator substitutes a rating by virtue of
 
 
paragraph (a) , that rating is to be deemed for all purposes to be the
 
 
rating assigned to the scheme under section 14 (1) .
20
 
(8)
A directions notice under subsection (7) must set out the reasons for the
 
 
Pensions Regulator’s determination.
 
 
(9)
Regulations may provide for the making of a reference to the First-tier Tribunal
 
 
or Upper Tribunal in respect of a determination of the Pensions Regulator
 
 
under subsection (7) (a) .
25
 
(10)
The Pensions Act 1995 is amended as follows.
 
 
(11)
In section 7 (appointment of trustees)—
 
 
(a)
in subsection (3), after paragraph (a) insert—
 
 
“(aa)
where subsection (3A) or (3B) applies, to secure that
 
 
the trustees as a whole have the skills and knowledge
30
 
necessary for ensuring that the scheme, or an
 
 
arrangement under it, improves its performance as
 
 
regards the provision of value for money;”
 
 
(b)
after subsection (3) insert—
 
 
“(3A)
This subsection applies where—
35
 
(a)
the trust scheme is a regulated VFM scheme (as defined
 
 
in section 10 (1) (a) ) of the Pension Schemes Act 2025),
 
 
and
 
 
(b)
the most recent rating assigned to the scheme under
 
 
section 14 (1) of that Act was an intermediate or “not
40
 
delivering” rating.
 
 
(3B)
This subsection applies where—
 

Page 19

 
(a)
an arrangement under the trust scheme is a regulated
 
 
VFM arrangement, and
 
 
(b)
the most recent rating assigned to the arrangement
 
 
under section 14 (1) of that Act was an intermediate or
 
 
“not delivering” rating.”
5
 
(c)
at the end insert—
 
 
“(7)
In this section “regulated VFM arrangement” and “regulated
 
 
VFM scheme” are to be interpreted in accordance with section
 
 
19 of the Pension Schemes Act 2025.”
 
 
(12)
In section 11 (powers to wind up schemes), in subsection (1)—
10
 
(a)
omit the “or” after paragraph (b), and
 
 
(b)
after paragraph (c) insert—
 
 
“(d)
the scheme is a regulated VFM scheme and—
 
 
(i)
the rating most recently assigned to the scheme
 
 
under section 14 (1) of the Pension Schemes Act
15
 
2025 is “not delivering”, and
 
 
(ii)
the Authority are satisfied that the scheme is
 
 
not capable of providing value for money, or
 
 
(e)
the following conditions are met in relation to a
 
 
regulated VFM arrangement (“A”) under the scheme—
20
 
(i)
that the rating most recently assigned to A under
 
 
section 14 (1) of the Pension Schemes Act 2025
 
 
is “not delivering”, and
 
 
(ii)
the Authority are satisfied that A is not capable
 
 
of providing value for money.”;
25
 
(c)
at the end insert—
 
 
“(8)
In subsection (1)—
 
 
(a)
“regulated VFM arrangement” and “regulated VFM
 
 
scheme” have the same meaning as in Chapter 2 of Part
 
 
2 of the Pension Schemes Act 2025 (see section 19 of
30
 
that Act);
 
 
(b)
the reference to the provision of value for money is to
 
 
be interpreted in accordance with that Chapter.”
 
"Crown application"

Source Bill 255 EN 2024-25

126. This clause sets out how the Chapter applies to pension schemes managed by or on behalf of the Crown and persons employed by or under the Crown.

18
Crown application
 
 
(1)
This Chapter applies to a pension scheme managed by or on behalf of the
35
 
Crown as it applies to other pension schemes.
 
 
(2)
Accordingly, references in this Chapter to a person in their capacity as a
 
 
trustee or manager of a pension scheme include the Crown, or a person acting
 
 
on behalf of the Crown, in that capacity.
 
 
(3)
This Chapter applies to persons employed by or under the Crown as it applies
40
 
to persons employed by a private person.
 

Page 20

"Interpretation of Chapter"

Source Bill 255 EN 2024-25

127. This sets out how wording used within the VFM clauses is to be interpreted.

19
Interpretation of Chapter
 
 
In this Chapter—
 
 
“action plan” has the meaning given by section 14 (6) ;
 
 
“intermediate rating” means an “intermediate” VFM rating ( section
 
 
14 (1) (c) );
5
 
“fully delivering rating” means a fully delivering VFM rating (see section
 
 
14 (1) (a) );
 
 
“improvement plan” is to be interpreted in accordance with section
 
 
15 (2) (a) ;
 
 
“metric data” is to be interpreted in accordance with section 10 (2) (c) ;
10
 
“money purchase benefits” has the same meaning as in the Pension
 
 
Schemes Act 1993 (see section 181 of that Act);
 
 
“money purchase scheme” has the same meaning as in the Pension
 
 
Schemes Act 1993 (see section 181(1) of that Act);
 
 
“not delivering rating” means a “not delivering” VFM rating (see section
15
 
14 (1) (b) );
 
 
“occupational pension scheme” has the same meaning as in the Pension
 
 
Schemes Act 1993 (see section 1(1) of that Act);
 
 
“prescribed” means prescribed by value for money regulations;
 
 
“regulated VFM arrangement” is to be interpreted in accordance with
20
 
section 10 (1) (b) ;
 
 
“regulated VFM scheme” is to be interpreted in accordance with section
 
 
10 (1) (a) ;
 
 
“relevant pension scheme” is to be interpreted in accordance with section
 
 
10 (12) and (13) ;
25
 
“responsible trustees or managers” is to be interpreted in accordance
 
 
with section 10 (8) ;
 
 
“trustee or manager” means—
 
 
(a)
in relation to a scheme established under a trust, the trustees;
 
 
(b)
in relation to any other scheme, the managers,
30
 
(including in the words that define “responsible trustees or managers”
 
 
in section 10 (8) );
 
 
“value for money regulations” has the meaning given by section 10 (1) ;
 
 
“VFM assessment” has the meaning given by section 10 (2) (a) ;
 
 
“VFM period” is to be interpreted in accordance with section 10 (2) (a) ;
35
 
“VFM rating” is to be interpreted in accordance with section 10 (4) (a) .
 

Page 21

Chapter 2

 

Consolidation of small dormant pension pots

 

Power to make small pots regulations

 
"Small pots regulations"

Source Bill 255 EN 2024-25

128. This clause creates an overarching power for the Secretary of State to make regulations to implement the small dormant pension pots measure and defines the pension pots that will be eligible for automatic consolidation under the measure.

129. Subsection (1) enables the Secretary of State to make regulations to ensure that small dormant pension pots are held by consolidator pension schemes. The word ",held" acknowledges that, under the consolidation process an eligible pot may be transferred from an automatic-enrolment scheme to a consolidator, but it may also remain with the automatic-enrolment scheme if that scheme is also a consolidator. Subsection (1)(b) explains that small dormant pots must also be held in a consolidator arrangement under the consolidator scheme.

130. Subsection (2) defines a small dormant pension pot by value. A pension pot that is valued at £1,000 or less (but not nil) will be in scope for automatic consolidation.

131. Subsection (3) outlines two conditions to be met for a pension pot to be considered a dormant pot. The first confirms that the length of time that a pension pot has not had contributions paid into it may be set at a period of at least 12 months. The second condition is that the individual for whom the pot is held has made no active investment decision in respect of the pension pot, other than such decisions as may be prescribed.

132. Subsection (4) explains that, for pension pots created before this clause 20 comes into force, regulations can set the required period of dormancy to begin any time after this clause comes into force. As an example, if the period were to begin the day after this clause comes into force, any pension pot in existence at this time would first meet the dormancy requirement in subsection (3) (a) twelve (or more) months after this date; any lack of activity in respect of the pot before the clause comes into force would not be counted.

133. Subsection (5) confirms that small pots regulations will be made under the affirmative procedure the first time they are made, and then subsequently will be made under the negative procedure. This is unless such regulations are made relating to clauses 21(1), 22(1), 24(1) or they amend or repeal provisions contained in an Act, in which case the affirmative procedure will always be used.

20
Small pots regulations
 
 
(1)
The Secretary of State may make regulations (“small pots regulations”) for
5
 
the purpose of securing that small dormant pension pots held by
 
 
auto-enrolment schemes are—
 
 
(a)
held by consolidator schemes, and
 
 
(b)
in the case of consolidator schemes that have more than one
 
 
arrangement, held subject to consolidator arrangements.
10
 
(2)
A pension pot is “small” if its value, determined as at such time and in such
 
 
manner as is prescribed, is £1,000 or less (but is not nil).
 
 
(3)
A pension pot is “dormant” if—
 
 
(a)
no contributions were paid into the pension pot by, or on behalf or
 
 
in respect of, the individual for whom the pot is held during such
15
 
period of at least 12 months as is prescribed, and
 
 
(b)
the individual has, subject to any prescribed exceptions, taken no step
 
 
to confirm or alter the way in which the pension pot is invested.
 
 
(4)
The period that may be prescribed under subsection (3) (a) in relation to a
 
 
pension pot in existence at the time the regulations come into force may begin
20
 
at any time after the coming into force of this section.
 
 
(5)
Small pots regulations—
 
 
(a)
are subject to the affirmative procedure if they—
 
 
(i)
are the first such regulations,
 
 
(ii)
specify a person under section 21 (1) (small pots data platform),
25
 
(iii)
include provision under section 22 (1) or 24 (1) (requirements
 
 
to send transfer notices or transfer pension pots), or
 
 
(iv)
amend or repeal provision contained in an Act;
 
 
(b)
otherwise, are subject to the negative procedure.
 

Transfers

30
"Small pots data platform"

Source Bill 255 EN 2024-25

134. This clause outlines how a small pots data platform will act as an intermediary between the ceding pension schemes and consolidator pension schemes to enable the transfer of small dormant pots. It also establishes that the person who will be responsible for making determinations will be specified in regulations.

135. Subsection (1) sets out that small pots regulations must require a designated person to create a main suggestion (the "default proposal") and at least one other option ("alternative proposals") for what to do with each small dormant pot held by ceding schemes. That person must also then inform the pension schemes that holds the pots about these proposals. This requirement is subject to subsection (3).

136. Subsection (2) defines the term "proposal". This means a proposal that a small dormant pot should be transferred to a specific consolidator scheme. If this scheme has more than one potential arrangement under it, the proposal must also specify which particular arrangement within the scheme the pot should be placed into.

137. Subsection (3) refers to the situation in which a small dormant pot that contains money or assets that have ( or derive from money or assets that have) already been through the consolidation process is held by a consolidator scheme. If this consolidator scheme is also an automatic-enrolment scheme, to prevent pots that have already been consolidated from going through the process again, consolidation proposals are not required to be made in respect of these pots. The concept described in subsection (3) (b) is explained further in the explanatory notes for clause 27 (7) below.

138. Subsection (4) provides that the person responsible for the proposals and notifications in subsection (1) may be a body corporate established under the small pots regulations.

139. Subsection (5) states that the person responsible for the determinations and notifications in subsection (1) is known as "the small pots data platform operator".

21
Small pots data platform
 
 
(1)
Small pots regulations must require a person specified in the regulations to make,
 
 
in relation to each small dormant pension pot held by an auto-enrolment scheme—
 
 
(a)
a proposal in relation to the pot (“the default proposal”), and
 
 
(b)
one or more other proposals in relation to the pot (“the alternative proposals”),
35
 
and to notify the auto-enrolment scheme that holds the pot of the proposals.
 

Page 22

 
(2)
For the purposes of this Chapter a “proposal”, in relation to a small dormant
 
 
pension pot, means a proposal that—
 
 
(a)
the pot should be held by a specified consolidator scheme, and
 
 
(b)
if there is more than one arrangement under that scheme, the pot
 
 
should be held subject to a specified arrangement under the scheme.
5
 
In this subsection “specified” means specified in the proposal.
 
 
(3)
Subsection (1) does not apply in relation to a small dormant pension pot if—
 
 
(a)
the auto-enrolment scheme that holds the pot is itself a consolidator
 
 
scheme,
 
 
(b)
any of the sums or assets comprising the pot, or any sums or assets
10
 
from which any of the sums or assets comprising the pot derive, were
 
 
at any time comprised in a small dormant pension pot in respect of
 
 
which a transfer notice was sent under small pots regulations, and
 
 
(c)
no response to that notice was received under section 22 (3) (d) (ii) .
 
 
(4)
The person specified under subsection (1) may be a body corporate established
15
 
by or under the regulations.
 
 
(5)
In this Chapter “the small pots data platform operator” means the person
 
 
specified under subsection (1) .
 
"Transfer notices"

Source Bill 255 EN 2024-25

140. This clause sets out the duties on ceding schemes in relation to transfer notices, which are communications that inform individuals of the consolidation proposals in relation to their small dormant pots. It should be noted that the default proposal will not always involve a transfer to a different scheme; if the pot is already held by an automatic-enrolment scheme that is also a consolidator, the default proposal may be that it remains in the same scheme, either in its current arrangement or a different authorised one.

141. Subsection (1) confirms that regulations must place a requirement on trustees and managers of pension schemes to prepare transfer notices for each of their small dormant pots. These notices must then be sent to the member for whom the relevant pot is held.

142. Subsection (2) states that small pots regulations must require transfer notices to comply with the provisions in subsections (3) to (5).

143. Subsection (3)(a) states that the transfer notice must include the default proposal made by the small pots data platform operator in clause 21(1); subsection 3(b) states that the transfer notice must also include the alternative proposal(s). Subsection (3)(c) explains that the transfer notice must state that if the member does not respond to the transfer notice, the default proposal will be implemented.

144. Subsection (3)(d) explains that the transfer notice must invite members to respond to the transfer notice if they are not content with the default proposal, and specify in their response either that they want to choose one of the alternative proposals, or that they wish to opt out of the process.

145. Subsection (4) explains that where the consolidator schemes or arrangements listed in the transfer notice require their members to be a party to a contract with the trustees or managers of the scheme, the terms of this contract must be communicated in the transfer notice. This is to alert the individual to the new contract to which they will be subject if the transfer goes ahead.

146. Subsection (5) explains that certain information, as prescribed by regulations, will be required to be included in transfer notices. This information will relate to the pension pot, the auto-enrolment scheme, and the relevant consolidator schemes and arrangements.

22
Transfer notices
 
 
(1)
Small pots regulations must require the trustees or managers of an
20
 
auto-enrolment scheme to prepare a notice (“a transfer notice”) in respect of
 
 
each small dormant pension pot held by the scheme that is not exempt and
 
 
send it to the individual for whom the pot is held.
 
 
(2)
Small pots regulations must require a transfer notice in respect of a pension
 
 
pot to comply with the following provisions of this section.
25
 
(3)
The notice must—
 
 
(a)
set out the default proposal in relation to the pot;
 
 
(b)
set out the alternative proposal or proposals in relation to the pot;
 
 
(c)
state that, if the individual does not respond to the notice, the pot
 
 
will—
30
 
(i)
if the default proposal specifies that the pot be transferred to
 
 
a consolidator scheme, be transferred to that scheme, and
 
 
(ii)
if there is more than one arrangement under the consolidator
 
 
scheme specified in the default proposal, be held subject to the
 
 
arrangement so specified;
35
 
(d)
invite the individual to consider whether they are content with the
 
 
default proposal and, if not, to respond to the notice stating either—
 
 
(i)
that they want to adopt one of the alternative proposals and
 
 
if so which, or
 
 
(ii)
that they do not want any action to be taken in relation to the
40
 
pension pot.
 

Page 23

 
(4)
Where membership of a consolidator scheme or a consolidator arrangement
 
 
specified in a proposal set out in a transfer notice entails being a party to a
 
 
contract with the trustees or managers of the scheme, the notice must set out,
 
 
or otherwise communicate, the terms of such a contract.
 
 
(5)
The notice must include such details as may be prescribed relating to—
5
 
(a)
the pension pot,
 
 
(b)
the auto-enrolment scheme, and
 
 
(c)
the consolidator scheme or schemes, and any consolidator
 
 
arrangements, specified in a proposal set out in the notice.
 
"Exempt pots"

Source Bill 255 EN 2024-25

147. This clause sets out the conditions under which a small dormant pension pot will be exempt from automatic consolidation.

148. Subsection (1) explains that a pot will be exempt from consolidation if conditions to be prescribed in regulations are met, and the trustees or managers of the relevant pension scheme determine that it would be in the member's best interests not to transfer their pot. Fir example, if a pot holds a protected pension age (PPA), other legacy benefit, or is held in a scheme that provides for a particular religious or other belief, and there are no consolidator schemes or arrangements that would be complaint with this protection or belief, the trustees or managers may determine that it would not be in a member's best interests to transfer their pot out of this scheme.

149. Subsection (2) enables the trustees or managers of a pension scheme to determine, for example, that consolidation would not be in the best interests of a class of individuals who hold a particular religious or other belief. To simplify trustee or manager decision-making, if they were required to decide whether consolidation is in the best interests of a particular individual, they may determine it is not, based only on their membership of that class.

150. Subsection (3) confirms that regulations may include further provision for how a determination on whether a transfer would be in a member's best interests is to be made.

23
Exempt pots
10
 
(1)
A small dormant pension pot is “exempt” if—
 
 
(a)
prescribed conditions are met in relation to the pot, and
 
 
(b)
the trustees or managers of the scheme that holds it determine that it
 
 
is in the best interests of the individual for whom the pot is held that
 
 
it should not be transferred in accordance with small pots regulations.
15
 
(2)
A determination in relation to an individual under subsection (1) (b) may be
 
 
made by reference to a class of individuals of which the individual in question
 
 
is a member.
 
 
(3)
Small pots regulations may include further provision about how
 
 
determinations under subsection (1) (b) are to be made.
20
"Transfer etc of small dormant pension pots"

Source Bill 255 EN 2024-25

151. This clause sets out the duties on ceding schemes regarding implementing the proposals in the transfer notice and communicating with their members. It should be noted that the default proposal for consolidation of a small dormant pot will not always involve a transfer. It may be that a pot is currently held by an auto-enrolment scheme which is also a consolidator scheme, in which case the small pots data platform operator may propose for the pot to remain in its current scheme or remain in its current scheme but be held in a different authorised arrangement.

152. Subsection (1) confirms that the regulations must include a duty on the trustees or managers of ceding schemes to implement the proposals contained in their transfer notices in accordance with the provisions in this clause.

153. Subsection (2) confirms that subsection (1) will not apply if the trustees or managers of the scheme have received a response to the transfer notice from the member confirming that they wish to opt out of the automatic consolidation process.

154. Subsection (3) outlines that the regulations must ensure that if the trustees or managers have not received a response to the transfer notice, and the default proposal involves the transfer of the pot, then the trustees or managers will be required to transfer the pot to the proposed scheme.

155. Subsection (4) outlines that the regulations must ensure that if the member responds to the transfer notice and selects an alternative proposal involving the transfer of the pot to a consolidator scheme, the pot must be transferred to that scheme.

156. Subsection (5) outlines that the regulations must ensure that if the trustees or managers of the scheme do not receive a response to the transfer notice, and the default proposal involves the pot being held in a specific arrangement under a consolidator, the pot is to be held in that arrangement.

157. Subsection (6) outlines that the regulations must ensure that if the member responds to the transfer notice and selects an alternative proposal involving the pot being held by a specific arrangement in a consolidator scheme, the pot is to be held in that arrangement.

158. Subsection (7) explains that the trustees or managers of a scheme may transfer a dormant small pot, or change the arrangement under which it is held, even if this breach a term if the scheme, with any such breach to be disregarded for all purposes. This confirms that trustees or managers will not be penalised for doing this.

24
Transfer etc of small dormant pension pots
 
 
(1)
Small pots regulations must require the trustees or managers of an
 
 
auto-enrolment scheme, in relation to each small dormant pot held by the
 
 
scheme in respect of which they have sent a transfer notice, to implement the
 
 
proposals set out in the notice in accordance with this section.
25
 
(2)
Subsection (1) does not apply to a pension pot if the trustees or managers
 
 
have received a response under section 22 (3) (d) (ii) in relation to it.
 
 
(3)
Small pots regulations must secure that if—
 
 
(a)
the trustees or managers do not receive a response to the notice, and
 
 
(b)
the default proposal involves the transfer of the pot to a consolidator
30
 
scheme,
 
 
the trustees or managers are required to transfer the pot to that scheme.
 
 
(4)
Small pots regulations must secure that if—
 
 
(a)
the trustees or managers receive a response to the notice, and
 
 
(b)
the alternative option identified by the individual under section
35
 
22 (3) (d) (i) involves the transfer of the pot to a consolidator scheme,
 
 
the trustees or managers are required to transfer the pot to that scheme.
 
 
(5)
Small pots regulations must secure that if—
 
 
(a)
the trustees or managers do not receive a response to the notice, and
 

Page 24

 
(b)
the default proposal involves the pot being held by a consolidator
 
 
scheme subject to an arrangement specified in the proposal,
 
 
the pot is required to be held subject to that arrangement.
 
 
(6)
Small pots regulations must secure that if—
 
 
(a)
the trustees or managers receive a response to the notice, and
5
 
(b)
the alternative proposal identified by the individual under section
 
 
22 (3) (d) (i) involves the pot being held by an arrangement specified in
 
 
the proposal,
 
 
the pot is required to be held subject to that arrangement.
 
 
(7)
The trustees or managers may transfer a pension pot by virtue of subsection
10
 
(3) or (4) , or change the arrangement subject to which a pension pot is held
 
 
by virtue of subsection (5) or (6) , notwithstanding that it breaches a term of
 
 
the scheme (such as a requirement for consent); and any such breach is to be
 
 
disregarded for all purposes.
 
"Effect of transfer on membership of scheme etc"

Source Bill 255 EN 2024-25

159. This clause outlines the consequences for the individual in relation to the transfer of a small dormant pot, both between different pension schemes and different arrangements, under small pots regulations.

160. Subsection (1) explains that subsections (2) and (3) cover the consequences of transferring a pot to a different scheme.

161. Subsection (2) confirms that the individual will become a member of the receiving pension scheme and will acquire the right and become subject to the obligations, associated with membership of that scheme.

162. Subsection (3) explains that, if being a member of the receiving scheme requires the members to be party to a contract with the trustees or managers, a contract is deemed to have been entered into on transfer of the pot to the receiving scheme. The terms of this contract are those that were communicated in the transfer notice.

163. Subsection (4) explains that subsections (5) and (6) covers the consequences of transferring a pot to a different arrangement. This change of arrangement could be because of the pot being transferred to a different pension scheme, but it also could be that the pot is to remain in the same pension scheme but moved to a different arrangement.

164. Subsection (5) confirms that the individual will become a member of the receiving arrangement, and will acquire the rights, and become subject to the obligations, associated with membership of that arrangement.

165. Subsection (6) explains that, if being a member of the receiving arrangement requires the members to be party to a contract with the trustees or managers, a contract is deemed to have been entered into on transfer of the pot to the receiving arrangement. The terms

25
Effect of transfer on membership of scheme etc
15
 
(1)
Subsections (2) and (3) apply where a pension pot held for an individual is
 
 
transferred by virtue of section 24 (3) or (4) to a different pension scheme (“the
 
 
receiving scheme”).
 
 
(2)
The individual becomes a member of the receiving scheme in relation to the
 
 
pot, and acquires the rights, and becomes subject to the obligations, of
20
 
membership.
 
 
(3)
Where membership of the receiving scheme in relation to the pot entails being
 
 
a party to a contract with its trustees or managers, a contract is treated as
 
 
entered into between the individual and the trustees or managers—
 
 
(a)
at the time at which the pension pot is transferred to the receiving
25
 
scheme, and
 
 
(b)
on the terms communicated to the individual by virtue of section 22 (4) .
 
 
(4)
Subsections (5) and (6) apply where a pension pot is by virtue of section 24 (5)
 
 
or (6) held subject to a different arrangement under the same pension scheme,
 
 
or an arrangement under a different pension scheme.
30
 
(5)
The individual becomes a member of the arrangement in relation to the pot,
 
 
and acquires the rights, and becomes subject to the obligations, of membership.
 
 
(6)
Where membership of the arrangement in relation to the pot entails being a
 
 
party to a contract with its trustees or managers of the pension scheme in
 
 
question, a contract is treated as entered into between the individual and the
35
 
trustees or managers—
 
 
(a)
at the time at which the pension pot is first held subject to the
 
 
arrangement, and
 
 
(b)
on the terms communicated to the individual by virtue of section 22 (4) .
 

Page 25

26
Timing of transfers
 
 
(1)
Small pots regulations must prohibit the trustees or managers of an
 
 
auto-enrolment scheme from transferring a pension pot by virtue of section
 
 
24 (3) or (4) , or changing the arrangement subject to which it is held by virtue
 
 
of section 24 (5) or (6) , before the end of the required notice period.
5
 
(2)
In subsection (1) “the required notice period”, in relation to a pension pot,
 
 
means the period of 30 days, or such longer period as may be prescribed,
 
 
beginning with the day on which the transfer notice in respect of the pot is
 
 
sent.
 
 
(3)
Small pots regulations must (subject to subsection (5) ) require the trustees or
10
 
managers of an auto-enrolment scheme to effect any transfer of a pension pot
 
 
by virtue of section 24 (3) or (4) , and any change in the arrangement subject
 
 
to which it is held by virtue of section 24 (5) or (6) , before the end of the
 
 
required transfer period.
 
 
(4)
In subsection (3) “the required transfer period”, in relation to a pension pot,
15
 
means the period of one year beginning with—
 
 
(a)
the date on which the provision of the regulations under which the
 
 
requirement is imposed comes into force, or
 
 
(b)
if later, the date on which the pension pot first becomes small and
 
 
dormant.
20
 
(5)
Small pots regulations may include provision extending the required transfer
 
 
period until the end of a prescribed period beginning with the date on which
 
 
the trustees or managers are notified of the proposals made by the small pots
 
 
data platform operator under section 21 (1) in respect of the pot.
 

Authorisation

25
27
Authorisation of consolidator schemes etc by the Pensions Regulator
 
 
(1)
Small pots regulations must permit the trustees or managers of an eligible
 
 
Master Trust scheme to apply to the Pensions Regulator for authorisation
 
 
of—
 
 
(a)
the scheme, or
30
 
(b)
such arrangements under the scheme as are specified in the application.
 
 
(2)
Small pots regulations must require the Pensions Regulator to grant an
 
 
application for authorisation where—
 
 
(a)
the application is made in accordance with regulations made by virtue
 
 
of subsection (1) , and
35
 
(b)
prescribed conditions are met.
 
 
(3)
Small pots regulations may permit or require the Pensions Regulator, where
 
 
prescribed conditions are, or cease to be, met in relation to a consolidator
 
 
scheme or arrangement—
 
 
(a)
to require the trustees or managers to take prescribed steps;
40

Page 26

 
(b)
to prohibit the small pots data platform operator, in prescribed cases
 
 
or in all cases, from specifying the scheme or arrangement in proposals
 
 
under section 21 (1) ;
 
 
(c)
to withdraw authorisation.
 
 
(4)
The conditions that may be prescribed under subsection (2) (b) or (3) include
5
 
conditions relating to—
 
 
(a)
the terms of the scheme,
 
 
(b)
the value of sums and assets held by the scheme for the purpose of
 
 
providing money purchase benefits,
 
 
(c)
the fees charged by the scheme, or
10
 
(d)
a VFM rating assigned to the scheme or any arrangement under the
 
 
scheme;
 
 
and include conditions that involve the exercise of a discretion by the Pensions
 
 
Regulator.
 
 
(5)
Small pots regulations may permit or require the Pensions Regulator, where
15
 
it withdraws authorisation, to require the trustees or managers of the scheme
 
 
in question to take prescribed steps in relation to relevant pension pots.
 
 
(6)
The steps that may be required to be taken by virtue of subsection (5) include
 
 
steps to limit the fees that may be charged.
 
 
(7)
For the purposes of subsection (5) a pension pot is “relevant” if—
20
 
(a)
any of the sums or assets comprising the pot, or any sums or assets
 
 
from which any of the sums or assets comprising the pot derive, were
 
 
at any time comprised in a small dormant pension pot in respect of
 
 
which a transfer notice was sent under small pots regulations, and
 
 
(b)
no response to that notice was received under section 22 (3) (d) (ii) .
25
 
(8)
For the purposes of this Chapter a Master Trust scheme is “eligible” if it is
 
 
authorised under section 5 of the Pension Schemes Act 2017 (authorisation
 
 
of Master Trust schemes).
 
28
Consolidator schemes and consolidator arrangements
 
 
(1)
In this Chapter “consolidator scheme” means—
30
 
(a)
an eligible Master Trust scheme—
 
 
(i)
that is for the time being authorised by virtue of section
 
 
27 (1) (a) , or
 
 
(ii)
any arrangement under which is for the time being authorised
 
 
by virtue of section 27 (1) (b) , or
35
 
(b)
an FCA-regulated pension scheme that is for the time being included
 
 
on a list published by the FCA under section 137FBC (2) (b) of the
 
 
Financial Services and Markets Act 2000.
 
 
(2)
In this Chapter “consolidator arrangement” means—
 
 
(a)
an arrangement under an eligible Master Trust scheme where—
40

Page 27

 
(i)
the scheme is for the time being authorised by virtue of section
 
 
27 (1) (a) , or
 
 
(ii)
the arrangement is for the time being authorised by virtue of
 
 
section 27 (1) (b) , or
 
 
(b)
an arrangement under an FCA-regulated pension scheme that is for
5
 
the time being included on a list published by the FCA under section
 
 
137FBC (2) (b) of the Financial Services and Markets Act 2000.
 

Supplementary

 
29
Further provision about contents of small pots regulations
 
 
(1)
Small pots regulations may, in particular—
10
 
(a)
authorise the Pensions Regulator to charge a prescribed fee in respect
 
 
of an application for authorisation under the regulations;
 
 
(b)
confer a right of appeal to the First-tier Tribunal or the Upper Tribunal
 
 
against the refusal of an application for authorisation under the
 
 
regulations;
15
 
(c)
require the trustees or managers of a relevant pension scheme to take
 
 
prescribed steps to improve the accuracy and completeness of
 
 
information held by them;
 
 
(d)
require a relevant person, other than the FCA, to provide prescribed
 
 
information, in such form and at such time as may be prescribed, to—
20
 
(i)
a relevant person, or
 
 
(ii)
an individual for whom a relevant pension scheme holds a
 
 
pension pot;
 
 
(e)
require the trustees or managers of a relevant pension scheme to keep,
 
 
and retain for a prescribed period, prescribed records;
25
 
(f)
provide (otherwise than under paragraphs (c) to (e) ) for the processing
 
 
of information;
 
 
(g)
limit the fees that may be charged by a relevant pension scheme in
 
 
connection with the transfer of a pension pot under the regulations;
 
 
(h)
require a relevant person, other than the FCA, to pay compensation
30
 
to an individual who has suffered a loss as a result of a breach of the
 
 
regulations for which the relevant person is responsible;
 
 
(i)
confer (otherwise than under any of paragraphs (a) to (h) ) a function
 
 
on a relevant person, including a function involving the exercise of a
 
 
discretion;
35
 
(j)
provide for the delegation of a function conferred by the regulations.
 
 
(2)
In subsection (1) (c) to (f) , a reference to information includes personal data,
 
 
and a reference to records includes records of personal data.
 
 
(3)
Subject to subsection (4) , the processing of personal data in accordance with
 
 
the regulations does not breach—
40
 
(a)
any obligation of confidence owed by the person processing the
 
 
personal data, or
 

Page 28

 
(b)
any other restriction on the processing of personal data (however
 
 
imposed).
 
 
(4)
Small pots regulations may not authorise any processing of personal data
 
 
that would contravene the data protection legislation (but, in determining
 
 
whether particular processing of data would do so, take into account the
5
 
power conferred, or duty imposed, by the provision of regulations in question).
 
 
(5)
In this section—
 
 
“the data protection legislation” has the same meaning as in the Data
 
 
Protection Act 2018 (see section 3 of that Act);
 
 
“personal data” has the same meaning as in the Data Protection Act 2018
10
 
(see section 3 of that Act);
 
 
“processing” has the same meaning as in the Data Protection Act 2018
 
 
(see section 3 of that Act);
 
 
“relevant pension scheme” means—
 
 
(a)
an auto-enrolment scheme, or
15
 
(b)
a consolidator scheme;
 
 
“relevant person” means—
 
 
(a)
the Pensions Regulator,
 
 
(b)
the FCA,
 
 
(c)
the small pots data platform operator, or
20
 
(d)
the trustees or managers of a relevant pension scheme.
 
 
(6)
The power to make small pots regulations is capable of being exercised so
 
 
as to amend or repeal provision contained in an Act.
 
 
(7)
In particular, small pots regulations may—
 
 
(a)
amend section 146 of the Pension Schemes Act 1993 (functions of the
25
 
Pensions Ombudsman) so as to confer on the Pensions Ombudsman
 
 
the function of investigating and determining complaints or disputes
 
 
relating to the small pots data platform operator;
 
 
(b)
amend section 175 of that Act (levies towards certain expenditure) so as to
 
 
include expenditure of the small pots data platform operator.
30
30
Enforcement by the Pensions Regulator
 
 
(1)
Small pots regulations may make provision with a view to ensuring the
 
 
compliance of any person who is not FCA-regulated with any provision of
 
 
the regulations.
 
 
(2)
The regulations may in particular—
35
 
(a)
provide for the Pensions Regulator to issue a notice (a “compliance
 
 
notice”) to a person with a view to ensuring the person's compliance
 
 
with a provision of the regulations;
 
 
(b)
provide for the Pensions Regulator to issue a notice (a “third party
 
 
compliance notice”) to a person with a view to ensuring another
40
 
person's compliance with a provision of the regulations;
 

Page 29

 
(c)
provide for the Pensions Regulator to issue a notice (a “penalty notice”)
 
 
imposing a penalty on a person where the person—
 
 
(i)
has failed to comply with a compliance notice or third party
 
 
compliance notice, or
 
 
(ii)
has contravened a provision of the regulations;
5
 
(d)
provide for the making of a reference to the First-tier Tribunal or
 
 
Upper Tribunal in respect of the issue of a penalty notice or the amount
 
 
of a penalty.
 
 
(3)
The regulations may make provision for determining the amount, or the
 
 
maximum amount, of a penalty in respect of a failure or contravention.
10
 
(4)
But the amount of a penalty imposed under the regulations in respect of a
 
 
failure or contravention must not exceed—
 
 
(a)
£10,000, in the case of an individual, and
 
 
(b)
£100,000, in any other case.
 
 
(5)
Any penalty payable under the regulations is recoverable by the Regulator.
15
 
(6)
In England and Wales, any such penalty is, if the county court so orders,
 
 
recoverable under section 85 of the County Courts Act 1984 or otherwise as
 
 
if it were payable under an order of that court.
 
 
(7)
In Scotland, a penalty notice is enforceable as if it were an extract registered
 
 
decree arbitral bearing a warrant for execution issued by the sheriff court of
20
 
any sheriffdom.
 
 
(8)
The Regulator must pay into the Consolidated Fund any penalty recovered
 
 
under this section.
 
 
(9)
A reference in this section to a provision of small pots regulations includes
 
 
a reference to a requirement or restriction imposed by the Pensions Regulator
25
 
under the regulations.
 
31
Enforcement by the FCA
 
 
(1)
The Treasury may make regulations to enable the FCA to take action (in
 
 
addition to any action it may otherwise take under the Financial Services and
 
 
Markets Act 2000) for monitoring and enforcing compliance of an
30
 
FCA-regulated person with any provision of small pots regulations.
 
 
(2)
The regulations may apply, or make provision corresponding to—
 
 
(a)
provision contained in small pots regulations by virtue of section 30
 
 
, or
 
 
(b)
any provision of the Financial Services and Markets Act 2000,
35
 
with or without modification.
 
 
(3)
Regulations under this section are subject to the affirmative procedure.
 
 
(4)
In this Chapter “FCA-regulated person” means an authorised person (within
 
 
the meaning of the Financial Services and Markets Act 2000).
 

Page 30

Interpretation etc

 
32
Power to alter definition of “small”
 
 
(1)
The Secretary of State may by regulations amend section 20 (2) (definition of
 
 
“small” in relation to a pension pot) so as to substitute a larger or smaller
 
 
amount for the amount for the time being specified there.
5
 
(2)
Before making regulations under this section the Secretary of State must—
 
 
(a)
consult such persons as the Secretary of State considers appropriate,
 
 
and
 
 
(b)
publish details of the proposed amendment, and the Secretary of
 
 
State’s reasons for making the proposal, and consider any
10
 
representations made.
 
 
(3)
Regulations under this section are subject to the affirmative procedure.
 
33
Crown application
 
 
(1)
This Chapter applies to a pension scheme managed by or on behalf of the
 
 
Crown as it applies to other pension schemes.
15
 
(2)
Accordingly, references in this Chapter to a person in their capacity as a
 
 
trustee or manager of a pension scheme include the Crown, or a person acting
 
 
on behalf of the Crown, in that capacity.
 
 
(3)
This Chapter applies to persons employed by or under the Crown as it applies
 
 
to persons employed by a private person.
20
34
Interpretation of Chapter
 
 
(1)
In this Chapter—
 
 
“the alternative proposals” , in relation to a small dormant pension pot,
 
 
has the meaning given by section 21 (1) ;
 
 
“auto-enrolment scheme” has the meaning given by subsection (5) ;
25
 
“consolidator arrangement” has the meaning given by section 28 (2) ;
 
 
“consolidator scheme” has the meaning given by section 28 (1) ;
 
 
“the default proposal” , in relation to a small dormant pension pot, has
 
 
the meaning given by section 21 (1) ;
 
 
“dormant” , in relation to a pension pot, has the meaning given by section
30
 
20 (3) ;
 
 
“eligible” , in relation to a Master Trust scheme, has the meaning given
 
 
by section 27 (8) ;
 
 
“exempt” , in relation to a pension pot, has the meaning given by section
 
 
23 ;
35
 
“the FCA” means the Financial Conduct Authority;
 
 
“FCA-regulated” , in relation to a pension scheme, has the meaning given
 
 
by subsection (2) ;
 

Page 31

 
“FCA-regulated person” has the meaning given by section 31 (4) ;
 
 
“functions” includes powers and duties;
 
 
“Master Trust scheme” has the same meaning as in the Pension Schemes
 
 
Act 2017 (see section 1(1) of that Act);
 
 
“money purchase benefits” has the same meaning as in the Pension
5
 
Schemes Act 1993 (see section 181(1) of that Act);
 
 
“pension pot” has the meaning given by section 35 ;
 
 
“pension scheme” has the meaning given by section 1(5) of the Pension
 
 
Schemes Act 1993 ;
 
 
“prescribed” means specified in, or determined in accordance with, small
10
 
pots regulations;
 
 
“proposal” , in relation to a small dormant pension pot, has the meaning
 
 
given by section 21 (2) ;
 
 
“provider” , in relation to an FCA-regulated pension scheme, means the
 
 
person mentioned in subsection (2) (b) ;
15
 
“small” , in relation to a pension pot, has the meaning given by section
 
 
20 (2) ;
 
 
“the small pots data platform operator” has the meaning given by section
 
 
21 (5) ;
 
 
“small pots regulations” has the meaning given by section 20 (1) ;
20
 
“terms” , in relation to a pension scheme, has the meaning given by
 
 
subsection (3) ;
 
 
“transfer” , in relation to a pension pot, includes a transfer of an amount
 
 
representing its value;
 
 
“transfer notice” has the meaning given by section 22 (1) ;
25
 
“trustees or managers” , in relation to a pension scheme, means (subject
 
 
to subsection (4) )—
 
 
(a)
in the case of a scheme established under a trust, the trustees
 
 
of the scheme, and
 
 
(b)
in any other case, the persons responsible for the management
30
 
of the scheme;
 
 
“VFM rating” has the same meaning as in Chapter 1 .
 
 
(2)
A pension scheme is “FCA-regulated” if the operation of the scheme—
 
 
(a)
is carried on in such a way as to be a regulated activity for the
 
 
purposes of the Financial Services and Markets Act 2000, and
35
 
(b)
is carried on in the United Kingdom by a person who is in relation
 
 
to that activity an authorised person under section 19 of that Act.
 
 
(3)
A reference in this Part to the terms of a pension scheme is to the terms of
 
 
any instrument or agreement—
 
 
(a)
in which the scheme is comprised, or
40
 
(b)
to which the provider of the scheme and any member are parties in
 
 
connection with the scheme.
 

Page 32

 
(4)
A reference in this Chapter to the trustees or managers of a pension scheme
 
 
is, where the scheme is FCA-regulated, a reference to the provider of the
 
 
scheme.
 
 
(5)
A pension scheme is an “auto-enrolment scheme” if any individual is or at
 
 
any time was an active member of the scheme in consequence of arrangements
5
 
under section 3 (2) , 5 (2) or 7 (3) of the Pensions Act 2008 (arrangements for
 
 
jobholder to become active member of automatic enrolment scheme).
 
 
(6)
In subsection (5) “active member” has the same meaning as in Part 1 of the
 
 
Pensions Act 2008 (see section 99 of that Act).
 
35
Meaning of “pension pot”
10
 
(1)
In this Chapter, “pension pot” means sums or assets held for the purpose of
 
 
providing money purchase benefits to or in respect of a member of a pension
 
 
scheme; and—
 
 
(a)
a reference to the pension scheme that holds a pension pot is to that
 
 
pension scheme;
15
 
(b)
a reference to the individual for whom a pension pot is held is to that
 
 
member.
 
 
(2)
Where—
 
 
(a)
an individual is a member of an auto-enrolment scheme in relation to
 
 
more than one employment, and
20
 
(b)
the sums or assets held by the scheme for the purpose of providing
 
 
money purchase benefits to or in respect of the member in relation to
 
 
those employments are accounted for separately by the scheme,
 
 
the sums or assets held in relation to each employment are regarded for the
 
 
purposes of this Chapter as separate pension pots.
25
 
(3)
In subsection (2) “employment” has the same meaning as in Part 1 of the
 
 
Pensions Act 2008 (see section 99 of that Act).
 

Amendments of other Acts

 
36
Amendments of the Financial Services and Markets Act 2000
 
 
(1)
The Financial Services and Markets Act 2000 is amended as follows.
30
 
(2)
In section 1A (the Financial Conduct Authority), in subsection (6), after
 
 
paragraph (czc) insert—
 
 
“(czd)
Chapter 2 of Part 2 of the Pension Schemes Act 2025
 
 
(consolidation of small dormant pension pots);”.
 

Page 33

 
(3)
After section 137FBB insert—
 
“137FBC
FCA general rules: regulation of consolidator pension schemes
 
 
(1)
The FCA may make general rules under which the provider of an
 
 
FCA-regulated pension scheme is required to notify the FCA where
 
 
it intends that the scheme should be a consolidator scheme, or an
5
 
arrangement under the scheme should be a consolidator arrangement,
 
 
for the purposes of Chapter 2 of Part 2 of the Pension Schemes Act
 
 
2025.
 
 
(2)
If the FCA makes rules under subsection (1) it must—
 
 
(a)
make general rules regulating pension schemes that have given
10
 
(and not withdrawn) a notice of the kind mentioned in
 
 
subsection (1) , and
 
 
(b)
publish and maintain a list of FCA-regulated pension schemes,
 
 
and arrangements under such schemes, in accordance with
 
 
subsections (3) and (4).
15
 
(3)
The list must, subject to subsection (4), include each FCA-regulated
 
 
pension scheme, and each arrangement under an FCA-regulated
 
 
scheme, in relation to which the FCA has received a notice by virtue
 
 
of subsection (1) .
 
 
(4)
The list must not include a scheme or arrangement if—
20
 
(a)
the notice in relation to it has been withdrawn by the provider
 
 
of the scheme, or
 
 
(b)
the FCA has determined that it is unlikely that rules made
 
 
under subsection (1) or (2) (a) will be complied with in relation
 
 
to the scheme or arrangement within such period as the FCA
25
 
considers reasonable.
 
 
(5)
In determining what provision to include in rules under subsection
 
 
(2) (a) , the FCA must have regard to any provision contained in small
 
 
pots regulations by virtue of section 27 of the Pension Schemes Act
 
 
2025 (authorisation of consolidator schemes etc by the Pensions
30
 
Regulator).
 
 
(6)
In this section—
 
 
“FCA-regulated” , in relation to a pension scheme, has the meaning
 
 
given by subsection (7) ;
 
 
“pension scheme” has the meaning given by section 1(5) of the
35
 
Pension Schemes Act 1993 ;
 
 
“provider” , in relation to an FCA-regulated pension scheme,
 
 
means the person referred to in subsection (7) (b) .
 
 
(7)
A pension scheme is “FCA-regulated” if the operation of the scheme—
 
 
(a)
is a regulated activity, and
40
 
(b)
is carried on in the United Kingdom by an authorised person.”
 

Page 34

 
(4)
In section 204A (meaning of “relevant requirement” and “appropriate
 
 
regulator”)—
 
 
(a)
in subsection (2), after paragraph (ab) insert—
 
 
“(ac)
by small pots regulations within the meaning of Chapter
 
 
2 of Part 2 of the Pension Schemes Act 2025,”
5
 
(b)
in subsection (6), after paragraph (ab) insert—
 
 
“(ac)
by small pots regulations within the meaning of Chapter
 
 
2 of Part 2 of the Pension Schemes Act 2025;”.
 
37
Repeal of existing powers
 
 
(1)
In the Pensions Act 2014, omit the following provisions (which contain powers
10
 
that have not been brought into force to make provision for the automatic
 
 
transfer of pension benefits etc)—
 
 
(a)
section 33;
 
 
(b)
Schedule 17, except paragraph 15(1) (which contains interpretative
 
 
provisions that apply for the purposes of Schedule 18 to that Act).
15
 
(2)
In Schedule 18 to that Act (power to restrict charges or impose requirements
 
 
in relation to schemes), in paragraph 4 (interpretation), for sub-paragraph (1)
 
 
substitute—
 
 
“(1)
The definitions in paragraph 15(1) of Schedule 17 apply for the
 
 
purposes of this Schedule.”
20

Chapter 3

 

Scale and asset allocation

 
38
Certain schemes providing money purchase benefits: scale and asset allocation
 
 
(1)
The Pensions Act 2008 is amended as follows.
 
 
(2)
Section 20 (quality requirement: UK money purchase schemes) is amended
25
 
as follows.
 
 
(3)
In subsection (1) , after “purchase scheme” insert “other than an authorised
 
 
Master Trust scheme”.
 
 
(4)
After subsection (1) insert—
 
 
“(1A)
A money purchase scheme that is a relevant Master Trust satisfies the
30
 
quality requirement in relation to a jobholder if the conditions in
 
 
subsection (1)(a) to (c) and Conditions 1 and 2 of this subsection are
 
 
met.
 
 
This Condition is that the relevant Master Trust—
35
 
(a)
is approved under section 28A in respect of a main scale default
 
 
arrangement of that scheme,
 

Page 35

 
(b)
is exempted by regulations from the requirement for approval,
 
 
(c)
qualifies under section 28D for transition pathway relief, or
 
 
(d)
qualifies under section 28E for new entrant pathway relief.
 
 
This Condition is that the relevant Master Trust—
5
 
(a)
is approved under section 28C in respect of the asset allocation
 
 
requirement, or
 
 
(b)
is exempted by regulations from the requirement for approval.
 
 
(1B)
Regulations under Condition 1(b) or 2(b) of subsection (1A) may
 
 
exempt any description of relevant Master Trust, for example those
10
 
that are—
 
 
(a)
designed to meet the needs of persons with a protected
 
 
characteristic within the meaning of the Equality Act 2010, or
 
 
(b)
hybrid schemes.
 
 
(1C)
Regulations may—
15
 
(a)
permit the Regulatory Authority to determine, on an application
 
 
by a relevant Master Trust, that the Master Trust is to be treated
 
 
for a period (“the protected period”) as meeting Condition 1
 
 
of subsection (1A) for a period specified by the Regulatory
 
 
Authority (regardless of whether or not the Master Trust has
20
 
previously met the Condition);
 
 
(b)
specify circumstances in which a relevant Master Trust, which
 
 
is treated as mentioned in paragraph (a) and meets prescribed
 
 
conditions, is to be subject during a prescribed period (ending
 
 
with the end of the protected period) to any requirements
25
 
specified in the regulations; and provision under this paragraph
 
 
may include provision corresponding to any provision that
 
 
may be made under section 28A (10) .”
 
 
(5)
After subsection (3) insert—
 
 
“(4)
In this section—
30
 
“main scale default arrangement” is to be interpreted in
 
 
accordance with section 28A (1) ;
 
 
“Master Trust scheme” has the same meaning as in the Pension
 
 
Schemes Act 2017 (see section 1(1) of that Act);
 
 
“Regulatory Authority” is to be interpreted in accordance with
35
 
regulations;
 
 
“relevant Master Trust” means a money purchase scheme that
 
 
has its main administration in the United Kingdom and is an
 
 
authorised Master Trust scheme.”
 
 
(6)
In section 25 (quality requirement: non-UK occupational pension schemes)
40
 
for “18(b) or (c)” substitute “18(c)”.
 

Page 36

 
(7)
Section 26 (quality requirement: UK personal pension schemes) is amended
 
 
as follows.
 
 
(8)
After subsection (7) insert—
 
 
“(7A)
The fifth condition is that if the scheme is a group personal pension
 
 
scheme of a prescribed description it must, unless subsection (7C)
5
 
applies, hold an approval under section 28B in respect of a main scale
 
 
default arrangement.
 
 
(7B)
The sixth condition is that if the scheme is a group personal pension
 
 
scheme of a prescribed description it must hold an approval under
 
 
section 28C in respect of the asset allocation requirement.
10
 
(7C)
This subsection applies if the group personal pension scheme—
 
 
(a)
is exempted by regulations from the requirement for approval,
 
 
(b)
qualifies under section 28D for transition pathway relief, or
 
 
(c)
qualifies under section 28E for new entrant pathway relief.
 
 
(7D)
Regulations under subsection (7C) (a) may exempt any description of
15
 
group personal pension schemes, for example those that are designed
 
 
to meet the needs of persons with a protected characteristic within
 
 
the meaning of the Equality Act 2010.
 
 
(7E)
Regulations may—
 
 
(a)
authorise the Regulatory Authority to determine, on an
20
 
application by the scheme concerned, that a group personal
 
 
pension scheme is to be treated as meeting the fifth and sixth
 
 
conditions for a period (the “protected period”) specified by
 
 
the Regulatory Authority;
 
 
(b)
specify circumstances in which a group personal pension
25
 
scheme which is treated as mentioned in paragraph (a) and
 
 
meets prescribed conditions is to be subject during a prescribed
 
 
period (which ends with the end of the protected period) to
 
 
any requirements specified in the regulations; and provision
 
 
under this paragraph may include provision corresponding to
30
 
any provision that may be made under section 28A (10) .”
 
 
(9)
After subsection (9) insert—
 
 
“(10)
In this section—
 
 
“main scale default arrangement” is to be interpreted in
 
 
accordance with section 28A (1) ;
35
 
“Regulatory Authority” is to be interpreted in accordance with
 
 
regulations.”
 
 
(10)
In section 28 (certification that quality requirement or alternative requirement
 
 
is satisfied) in subsection (3A) omit paragraphs (a) and (c).
 
 
(11)
In section 28 (certification that quality requirement or alternative requirement
40
 
is satisfied) in subsection (4) (definition of “relevant quality requirement”)—
 

Page 37

 
(a)
in paragraph (a), at the end insert “, except so far as that quality
 
 
requirement relates to Condition 1 or 2 in subsection (1A) ”;
 
 
(b)
in paragraph (b), at the end insert “, except so far as that quality
 
 
requirement relates to the fifth and sixth conditions”.
 
 
(12)
After section 28 insert—
5
“28A
MSDA approval: relevant Master Trusts
 
 
(1)
For the purposes of Condition 1 of section 20 (1A) , the Regulatory
 
 
Authority (“the Authority”) may approve a relevant Master Trust in
 
 
respect of a main scale default arrangement if the Authority determines
 
 
that—
10
 
(a)
the relevant Master Trust meets the scale requirement, and
 
 
(b)
any other prescribed conditions are met.
 
 
(2)
A relevant Master Trust meets the scale requirement if the sum of the
 
 
values mentioned in paragraphs (a) and (b) of subsection (4) is equal
 
 
to or greater than the minimum amount.
15
 
(3)
In this section “the minimum amount” means £25 billion.
 
 
(4)
Subject to subsection (6) , those values are—
 
 
(a)
the total value of assets held in funds of the relevant Master
 
 
Trust which—
 
 
(i)
represent accrued rights of members of that scheme,
20
 
and
 
 
(ii)
are managed under a common investment strategy;
 
 
(b)
the total value of any assets held in funds of one or more
 
 
qualifying group personal pension schemes that—
 
 
(i)
represent accrued rights of members of those schemes,
25
 
and
 
 
(ii)
are managed under the investment strategy mentioned
 
 
in paragraph (a) (ii) .
 
 
(5)
For the purposes of subsection (4) a group personal pension scheme
 
 
is “qualifying” in relation to a relevant Master Trust if the group
30
 
personal pension scheme and the relevant Master Trust are provided
 
 
by the same service provider.
 
 
(6)
Regulations may make provision about amounts that are to be excluded
 
 
or adjusted in calculating the total value under subsection (4) (a) or
 
 
(b) .
35
 
(7)
Regulations may make provision about—
 
 
(a)
how the satisfaction of criteria relevant to the meeting of the
 
 
scale requirement is to be evidenced;
 
 
(b)
the meaning of “common investment strategy” in subsection
 
 
(4) (a) (ii) .
40

Page 38

 
(8)
Regulations may make provision about how the value of assets is to
 
 
be determined for the purposes of subsections (2) and (4) .
 
 
(9)
Regulations may make provision—
 
 
(a)
as to a time limit within which the Authority must decide an
 
 
application for approval;
5
 
(b)
as to procedures in connection with approvals or where an
 
 
approval has been give;
 
 
(c)
about the withdrawal of approvals including conditions for,
 
 
and procedures in connection with, withdrawals;
 
 
(d)
for the Authority’s decision on the application, or on a decision
10
 
to withdraw approval, to be referred to the Upper Tribunal;
 
 
(e)
for the Authority to maintain and publish a list of relevant
 
 
Master Trusts that are approved under this section.
 
 
(10)
Regulations under subsection (9) (c) may in particular make provision—
 
 
(a)
about steps, including communications with the relevant Master
15
 
Trust, that the Authority must take before deciding to withdraw
 
 
an approval;
 
 
(b)
setting a minimum period that must elapse between a
 
 
notification that approval is to be withdrawn and the
 
 
withdrawal of the approval;
20
 
(c)
where the Regulator has given notice to the trustees or
 
 
managers of a relevant Master Trust that the approval (under
 
 
this section) of that scheme is likely to be withdrawn and any
 
 
other prescribed conditions are met, requiring the trustees or
 
 
managers to—
25
 
(i)
act in relation to the scheme as if its approval has been
 
 
withdrawn, and
 
 
(ii)
take steps for ensuring that persons (such as employers)
 
 
who may be affected in the event of the relevant Master
 
 
Trust’s losing that approval are promptly informed if
30
 
such a loss should occur;
 
 
(d)
authorising the Authority to issue, to a person considered by
 
 
the Authority to have failed to comply with a requirement
 
 
under paragraph (c) , a fixed penalty notice requiring the person
 
 
to pay a penalty that—
35
 
(i)
is to be determined in accordance with the regulations,
 
 
and
 
 
(ii)
must not exceed £100,000;
 
 
(e)
providing for the making of a reference to the First-tier Tribunal
 
 
or Upper Tribunal in respect of the issue of a penalty notice
40
 
or the amount of a penalty.
 
 
(11)
Before making regulations under this section the Secretary of State
 
 
must consult such persons as the Secretary of State considers
 
 
appropriate.
 

Page 39

 
(12)
In this section—
 
 
“applicable” has the meaning given by regulations;
 
 
“Regulatory Authority” has the same meaning as in section 20;
 
 
“relevant Master Trust” has the same meaning as in section 20.
 
28B
MSDA approval: group personal pension scheme
5
 
(1)
The Regulatory Authority (“the Authority”) may, for the purposes of
 
 
the Condition in section 26 (7A) , approve a relevant group personal
 
 
pension scheme (“the GPP”) in respect of a main scale default
 
 
arrangement if the Authority determines that—
 
 
(a)
the GPP meets the scale requirement, and
10
 
(b)
any other prescribed conditions are met.
 
 
(2)
The GPP meets the scale requirement if the sum of the values
 
 
mentioned in paragraphs (a) to (c) of subsection (4) is equal to or
 
 
greater than the minimum amount.
 
 
(3)
In this section “the minimum amount” means £25 billion.
15
 
(4)
Subject to subsection (6) , those values are—
 
 
(a)
the total value of assets held in funds of the GPP which—
 
 
(i)
represent accrued rights of members of the GPP, and
 
 
(ii)
are managed under a common investment strategy;
 
 
(b)
the total value of any assets held in funds of one or more
20
 
qualifying group personal pension schemes (other than the
 
 
GPP) that—
 
 
(i)
represent accrued rights of members of those schemes,
 
 
and
 
 
(ii)
are managed under the investment strategy mentioned
25
 
in paragraph (a) (ii) ;
 
 
(c)
the total value of any assets held in funds of one (and only
 
 
one) relevant Master Trust that—
 
 
(i)
represent accrued rights of members of that scheme,
 
 
and
30
 
(ii)
are managed under the investment strategy mentioned
 
 
in paragraph (a) (ii) .
 
 
(5)
Regulations may make provision about amounts that are to be excluded
 
 
or adjusted in calculating the total value under subsection (4) (a) to (c) .
 
 
(6)
Regulations may make provision about—
35
 
(a)
how the satisfaction of criteria relevant to the meeting of the
 
 
scale requirement is to be evidenced;
 
 
(b)
the meaning of “common investment strategy” in subsection
 
 
(4) (a) (ii) .
 

Page 40

 
(7)
Regulations may make provision about how the value of assets is to
 
 
be determined for the purposes of subsections (2) and (4) .
 
 
(8)
For the purposes of subsection (4) a relevant Master Trust is
 
 
“qualifying” in relation to a group personal pension scheme if the
 
 
relevant Master Trust and the group personal pension scheme are
5
 
provided by the same service provider.
 
 
(9)
Regulations may make provision—
 
 
(a)
as to a time limit within which the Authority must decide an
 
 
application for approval;
 
 
(b)
as to procedures in connection with approvals or where an
10
 
approval has been given;
 
 
(c)
about the withdrawal of an approval, including conditions for
 
 
and procedures in connection with withdrawals;
 
 
(d)
for the Authority’s decision on the application, or on a decision
 
 
to withdraw approval,to be referred to the Upper Tribunal;
15
 
(e)
for the Authority to maintain and publish a list of group
 
 
personal pension schemes that are approved under this section.
 
 
(10)
Regulations under subsection (9) (c) may in particular make provision—
 
 
(a)
about steps, including communications with a relevant Master
 
 
Trust or group personal pension scheme, that the Authority
20
 
must take before deciding to withdraw an approval;
 
 
(b)
setting a minimum period that must elapse between notification
 
 
that approval is to be withdrawn and the withdrawal of the
 
 
approval;
 
 
(c)
where the Authority has given notice to the managers of the
25
 
GPP that their approval is likely to be withdrawn and any
 
 
other prescribed conditions are met, requiring the managers
 
 
to—
 
 
(i)
act in relation to the scheme as if its approval has been
 
 
withdrawn, and
30
 
(ii)
take steps for ensuring that persons (such as employers)
 
 
who may be affected in the event of the GPP losing
 
 
that approval are promptly informed if such a loss
 
 
should occur.
 
 
(d)
permitting the Authority to impose, on a person considered
35
 
by the Authority to have failed to comply with a requirement
 
 
under paragraph (c) , a penalty determined in accordance with
 
 
the regulations that does not exceed £100,000.
 
 
(11)
Before making regulations under this section the Secretary of State
 
 
must consult such persons as the Secretary of State considers
40
 
appropriate.
 
 
(12)
In this section—
 
 
“Regulatory Authority” has the same meaning as in section 20;
 

Page 41

 
“relevant group personal pension scheme” means a group personal
 
 
pension scheme to which section 26 applies;
 
 
“relevant Master Trust” has the same meaning as in section 20.
 
28C
Approvals in respect of asset allocation
 
 
(1)
The Regulatory Authority (“the Authority”) may approve a relevant
5
 
Master Trust or a group personal pension scheme in respect of the
 
 
asset allocation requirement only if the Authority determines that at
 
 
least the prescribed percentage (by value) of the totality of the assets
 
 
held in funds of the scheme are qualifying assets.
 
 
(2)
Regulations may also provide that the Authority may not approve a
10
 
relevant Master Trust or group personal pension scheme unless at
 
 
least the prescribed percentage (by value) of the totality of assets of
 
 
a particular description held in funds of the scheme are qualifying
 
 
assets.
 
 
(3)
Regulations under subsection (1) or (2) made after 31 December 2035
15
 
may not increase the prescribed percentage.
 
 
(4)
In this section “qualifying asset” means an asset of a prescribed
 
 
description that is held in a default fund of a relevant Master Trust
 
 
or group personal pension scheme.
 
 
(5)
A description of asset prescribed under subsection (4) may for example
20
 
be—
 
 
(a)
private equity,
 
 
(b)
private debt,
 
 
(c)
venture capital, or
 
 
(d)
interests in land,
25
 
but (unless within any of the above paragraphs) may not be securities
 
 
listed on a recognised investment exchange within the meaning of the
 
 
Income Tax Acts (see section 1005 of the Income Tax Act 2007)
 
 
excluding those registered by the Financial Conduct Authority as an
 
 
SME growth market in accordance with the Market Conduct
30
 
sourcebook.
 
 
(6)
A description prescribed under subsection (4) may for example relate
 
 
to—
 
 
(a)
whether an asset is located in the United Kingdom or
 
 
elsewhere;
35
 
(b)
the presence or absence of other prescribed factors linking an
 
 
asset to economic activity in the United Kingdom.
 
 
(7)
For the purposes of this section assets of a relevant Master Trust or
 
 
group personal pension scheme are held in “default funds” if—
 
 
(a)
the assets are managed under a common investment strategy,
40

Page 42

 
(b)
the jobholders by or in respect of whom contributions have
 
 
been made to the scheme have not (or predominantly have
 
 
not) expressed a choice as to where the contributions are
 
 
allocated, and
 
 
(c)
the arrangements under which the assets are held meet any
5
 
other conditions that may be prescribed.
 
 
(8)
Regulations may assign different descriptions of asset to different
 
 
fractions of the percentage prescribed under subsection (1) .
 
 
(9)
Regulations may make provision—
 
 
(a)
about how the meeting of the asset allocation requirement is
10
 
to be evidenced;
 
 
(b)
requiring relevant Master Trusts or group personal pension
 
 
schemes to have regard to any guidance issued by the Secretary
 
 
of State about the effect of any regulations under this section.
 
 
(10)
Regulations may make provision—
15
 
(a)
as to a time limit within which the Authority must decide an
 
 
application;
 
 
(b)
as to procedures in connection with approvals or where an
 
 
approval has been given;
 
 
(c)
about the provision to the Authority of information required
20
 
for the purposes of deciding applications (including any
 
 
additional information the Authority may require in a particular
 
 
case);
 
 
(d)
requiring the Authority to report to the Secretary of State any
 
 
information the Secretary of State may require relating to the
25
 
allocation of assets by relevant Master Trusts or group personal
 
 
pension schemes;
 
 
(e)
for the Authority’s decision on the application to be referred
 
 
to the Upper Tribunal;
 
 
(f)
for the Authority to maintain—
30
 
(i)
a list of relevant Master Trusts that are approved under
 
 
this section, and
 
 
(ii)
a list of group personal pension schemes that are
 
 
approved under this section,
 
 
(or a single list of the pension schemes mentioned in
35
 
sub-paragraphs (i) and (ii)).
 
 
(11)
Before making the first set of regulations under this section the
 
 
Secretary of State must prepare and publish a report regarding—
 
 
(a)
how the financial interests of members of relevant Master Trusts
 
 
and group personal pension schemes are or would be affected
40
 
by the proposed regulations;
 
 
(b)
what effects the proposed measures could be expected to have
 
 
on economic growth in the United Kingdom;
 
 
(c)
any other matters the Secretary of State considers appropriate.
 

Page 43

 
(12)
Before making regulations under this section, the Secretary of State
 
 
must consult the Treasury.
 
 
(13)
The Secretary of State must consult such persons as the Secretary of
 
 
State considers appropriate before publishing a report under subsection
 
 
(11) .
5
 
(14)
Provision under this section overrides any provision of the trust deed
 
 
or rules of the scheme in question, so far as they are in conflict.
 
 
(15)
In this section “Regulatory Authority” and “relevant Master Trust”
 
 
have the same meaning as in section 20.
 
28D
Transition pathway relief
10
 
(1)
The Regulatory Authority (“the Authority”) may approve a relevant
 
 
Master Trust as qualifying for transition pathway relief if the Authority
 
 
determines that—
 
 
(a)
the condition in subsection (2) is met, and
 
 
(b)
any other prescribed conditions are met.
15
 
(2)
The condition mentioned in subsection (1) (a) is that the Authority
 
 
determines that the relevant Master Trust would qualify for approval
 
 
under section 28A (MSDA approval) if the amount specified in section
 
 
28A (3) were £10 billion.
 
 
(3)
The Authority may approve a group personal pension scheme as
20
 
qualifying for transition pathway relief if the Authority determines
 
 
that—
 
 
(a)
the condition in subsection (4) is met, and
 
 
(b)
any other prescribed conditions are met.
 
 
(4)
The condition mentioned in subsection (3) (a) is that the Authority
25
 
determines that the group personal pension scheme would qualify for
 
 
approval under section 28B (MSDA approval: group personal pension
 
 
schemes) if the amount specified in section 28B (3) were £10 billion.
 
 
(5)
Regulations may require trustees or managers of schemes that are
 
 
authorised under this section to take prescribed steps, for example—
30
 
(a)
to produce plans for increasing the scale of their schemes’
 
 
holdings or to take other actions that may facilitate progress
 
 
towards authorisation under section 28A or 28B , or
 
 
(b)
in connection with governance and investment capability.
 
 
(6)
Regulations must make provision about the criteria for making any
35
 
determinations under subsection (1) or (3) .
 
 
(7)
Regulations may make provision—
 
 
(a)
as to a time limit within which the Authority must decide an
 
 
application;
 

Page 44

 
(b)
as to procedures in connection with approvals or where an
 
 
approval has been given;
 
 
(c)
for the Authority’s decision on the application to be referred
 
 
to the Upper Tribunal;
 
 
(d)
for the Authority to maintain and publish a list of schemes
5
 
that are approved under this section.
 
 
(8)
Before making regulations under this section the Secretary of State
 
 
must consult such persons as the Secretary of State considers
 
 
appropriate.
 
 
(9)
In this section “relevant Master Trust” have the same meaning as in
10
 
section 20.
 
28E
New entrant pathway relief
 
 
(1)
A relevant Master Trust or group personal pension scheme qualifies
 
 
for new entrant pathway relief for the purposes of Condition 1 (d) of
 
 
section 20(1A) if the relevant Master Trust or group personal pension
15
 
scheme is approved by the Regulatory Authority (“the Authority”)
 
 
under this section.
 
 
(2)
The Authority may approve a relevant Master Trust or a group
 
 
personal pension scheme under this section only if the Authority
 
 
determines that—
20
 
(a)
the scheme in question demonstrates strong potential for
 
 
growth and an ability to innovate, and
 
 
(b)
any other prescribed conditions are met.
 
 
(3)
Regulations may make provision—
 
 
(a)
as to a time limit within which the Authority must decide an
25
 
application;
 
 
(b)
as to procedures in connection with approvals or where an
 
 
approval has been given;
 
 
(c)
for the Authority’s decision on the application to be referred
 
 
to the Upper Tribunal;
30
 
(d)
for the Authority to maintain a list of relevant Master Trusts
 
 
or group personal pension schemes that are approved under
 
 
this section.
 
 
(4)
Regulations may make provision about the meaning of “ability to
 
 
innovate” and “strong potential for growth” (including how it can be
35
 
demonstrated that a scheme has the ability to innovate or strong
 
 
potential for growth).
 
 
(5)
Before making regulations under this section the Secretary of State
 
 
must consult such persons as the Secretary of State considers
 
 
appropriate.
40

Page 45

 
(6)
In this section “Regulatory Authority” and “relevant Master Trust”
 
 
have the same meaning as in section 20.
 
28F
Suspension of asset allocation requirement: savers’ interest test
 
 
(1)
Regulations may make provision for authorising the Regulatory
 
 
Authority (“the Authority”), on an application by a relevant Master
5
 
Trust or group personal pension scheme, to determine that the scheme
 
 
in question is to be treated, for a period specified by the Authority,
 
 
as if that scheme were exempted from the requirement for approval
 
 
under section 28C .
 
 
(2)
Regulations under subsection (1) —
10
 
(a)
must provide that the Authority may not determine that the
 
 
applicant is to be treated as mentioned in subsection (1) unless
 
 
the Authority is of the view that meeting the asset allocation
 
 
requirement would cause material financial detriment to the
 
 
scheme or members of the scheme (and for this purpose the
15
 
regulations may make provision as to the evidence by reference
 
 
to which the Authority forms that view);
 
 
(b)
may make provision as to the process for making a
 
 
determination, including as to—
 
 
(i)
the level of detail of enquiry required in different cases;
20
 
(ii)
a time limit within which the Authority must decide
 
 
an application;
 
 
(iii)
procedures in connection with applications.
 
 
(3)
Regulations under subsection (1) may make provision about , including
 
 
as to the use of evidence and the detail of review that may be required
25
 
in different cases.
 
 
(4)
Regulations under subsection (1) may make provision about what is,
 
 
or is not, to be regarded as financial detriment for the purposes of
 
 
this section.
 
 
(5)
In this section “Regulatory Authority” and “relevant Master Trust”
30
 
have the same meaning as in section 20.”
 
 
(13)
Before section 31 insert—
 
“30A
Review of exercise of powers under
 
 
(1)
The Secretary of State must—
 
 
(a)
review the effects of any regulations under section 28C
35
 
(approvals in respect of asset allocation), and
 
 
(b)
prepare, publish and lay before Parliament, a report of the
 
 
review.
 
 
(2)
A review under subsection (1) must be conducted before the end of
 
 
the period of 5 years beginning with the day on which the regulations
40
 
in question come into force.
 

Page 46

 
(3)
In carrying out the review the Secretary of State must take the
 
 
following into account—
 
 
(a)
whether and how the financial interests of members of Master
 
 
Trust schemes and savers in group personal pension schemes
 
 
have been affected by the regulations;
5
 
(b)
the effects (if any) of the measures on economic growth in the
 
 
United Kingdom;
 
 
(c)
any other matters the Secretary of State considers appropriate.”
 
 
(14)
In section 99 (interpretation of Part), at the appropriate places insert—
 
 
““group personal pension scheme” means a personal pension scheme
10
 
which is available to employees of the same employer or of employers
 
 
within a group, but does not include—
 
 
(a)
a stakeholder pension scheme (as defined in section 1 of the
 
 
Welfare Reform and Pensions Act 1999), or
 
 
(b)
any pension scheme that gives a member the power to direct
15
 
how some or all of the member's contributions are invested);
 
 
“relevant Master Trust” has the meaning given by section 28E (6) ;”.
 
 
(15)
In section 143 (orders and regulations), in subsection (5)(a)—
 
 
(a)
after “17(1)(c),” insert “20, 26 (7A) , 28E ,”;
 
 
(b)
after “28,” insert “ 28A , 28B , 28C ,”.
20
 
(16)
If the power under subsection (1) of section 28C of the Pensions Act 2008
 
 
(approvals in respect of asset allocation) has not been exercised before the
 
 
end of the year 2035, the following provisions of that Act expire at the end
 
 
of that year—
 
 
(a)
section 28C;
25
 
(b)
Condition 2 of subsection (1A) of section 20;
 
 
(c)
section 26(7B).
 
39
Amendments related to
 
 
(1)
The Financial Services and Markets Act 2000 is amended as follows.
 
 
(2)
In section 1A (the Financial Conduct Authority), in subsection (6), after
30
 
paragraph (a) insert—
 
 
“(aa)
the Pensions Act 2008,”.
 
 
(3)
Section 204A (meaning of “relevant requirement” and “appropriate regulator”
 
 
is amended as follows.
 
 
(4)
In subsection (2), after paragraph (aa) insert—
35
 
“(aza)
by or under Part 1 of the Pensions Act 2008,”.
 
 
(5)
In subsection (6), after paragraph (a) insert—
 
 
“(aza)
by or under Part 1 of the Pensions Act 2008,”.
 

Page 47

 
(6)
Part 1 (Master Trusts) of the Pension Schemes Act 2017 is amended as follows.
 
 
(7)
Section 5 (decision on application) is amended as follows.
 
 
(8)
Subsection (3) is amended as follows.
 
 
(9)
Omit the “and” before paragraph (e).
 
 
(10)
After paragraph (e) insert—
5
 
“(f)
that it has sufficient investment capability (see section 12A),
 
 
and
 
 
(g)
(in the case of an applicant that has its main administration in
 
 
the United Kingdom) that the scheme meets Condition 1 of
 
 
section 20(1A) (quality requirement) of the Pensions Act 2008.””
10
 
(11)
After section 12 insert—
 
“12A
Investment capability
 
 
(1)
This section applies for the purposes of enabling the Pensions Regulator
 
 
to decide whether it is satisfied that a Master Trust scheme (that has
 
 
its main administration in the United Kingdom) has sufficient
15
 
investment capability (see section 5(3)(f)).
 
 
(2)
In order to be satisfied that the Master Trust scheme has sufficient
 
 
investment capability the Regulator must be satisfied —
 
 
(a)
that appropriate systems are in place for managing the
 
 
investment strategy and monitoring outcomes,
20
 
(b)
that the scheme has appropriate systems for delivering effective
 
 
governance,
 
 
(c)
that there are appropriate strategies for recruiting and retaining
 
 
expert staff.
 
 
(3)
In deciding whether it is satisfied about the matters mentioned in
25
 
subsection (1) , the Pensions Regulator must take account of any factors
 
 
specified in subsection (2) and any other factors specified in regulations
 
 
made by the Secretary of State.
 
 
(4)
The first regulations that are made under subsection (3) are subject to
 
 
affirmative resolution procedure.
30
 
(5)
Any subsequent regulations under that subsection are subject to
 
 
negative resolution procedure.”
 
40
Crown application
 
 
(1)
This Chapter applies to a pension scheme managed by or on behalf of the
 
 
Crown as it applies to other pension schemes.
35
 
(2)
Accordingly, references in this Chapter to a person in their capacity as a
 
 
trustee or manager of a pension scheme include the Crown, or a person acting
 
 
on behalf of the Crown, in that capacity.
 

Page 48

 
(3)
This Chapter applies to persons employed by or under the Crown as it applies
 
 
to persons employed by a private person.
 

Chapter 4

 

FCA-regulated pension schemes: contractual override

 
41
FCA-regulated pension schemes: contractual override
5
 
(1)
The Financial Services and Markets Act 2000 is amended as follows.
 
 
(2)
After Part 7 insert—
 

Part 7A

 
 
Unilateral changes to pension schemes
 
117A
Pension schemes to which this Part applies
10
 
(1)
This Part applies to a pension scheme—
 
 
(a)
that is FCA-regulated, and
 
 
(b)
in relation to which any of the following conditions is met.
 
 
(2)
The conditions are—
 
 
(a)
that the scheme is an auto-enrolment scheme;
15
 
(b)
that the scheme is a workplace personal pension scheme that
 
 
is not an auto-enrolment scheme;
 
 
(c)
that the scheme is a pension scheme of a prescribed description.
 
 
(3)
For the purposes of subsection (2) (a) and (b) a pension scheme is an
 
 
“auto-enrolment scheme” if any individual is or at any time was an
20
 
active member of the scheme in consequence of arrangements under
 
 
section 3 (2) , 5 (2) or 7 (3) of the Pensions Act 2008 (arrangements for
 
 
jobholder to become active member of automatic enrolment scheme).
 
 
(4)
In subsection (3) “active member” has the same meaning as in Part 1
 
 
of the Pensions Act 2008 (see section 99 of that Act).
25
 
(5)
For the purposes of subsection (2) (b) a pension scheme is a “workplace
 
 
personal pension scheme” if—
 
 
(a)
the scheme is a personal pension scheme,
 
 
(b)
direct payment arrangements exist, or have at any time existed,
 
 
in relation to the scheme, and
30
 
(c)
contributions have been paid under the arrangements in respect
 
 
of, or on behalf of, two or more employees.
 
 
(6)
In subsection (5) “direct payment arrangements” has the same meaning
 
 
as in section 111A of the Pension Schemes Act 1993.
 

Page 49

117B
Unilateral changes
 
 
(1)
The provider of a pension scheme to which this Part applies may—
 
 
(a)
amend the terms of the scheme as regards a description of
 
 
pension pot held by the scheme,
 
 
(b)
change the investments comprised in a description of pension
5
 
pot held by the scheme,
 
 
(c)
transfer a description of pension pot held by the scheme to a
 
 
different pension scheme operated by the same provider, or
 
 
(d)
transfer a description of pension pot held by the scheme to a
 
 
pension scheme operated by a different provider.
10
 
(2)
A change or transfer within subsection (1) (b) to (d) may be effected
 
 
notwithstanding that it breaches a term of the pension scheme (such
 
 
as a requirement for consent); and any such breach is to be disregarded
 
 
for all purposes.
 
 
(3)
Subsection (1) is subject to—
15
 
(a)
subsection (5) , sections 117D to 117F and any regulations under
 
 
section 117H (1) (c) , and
 
 
(b)
any other provision of legislation (including any rule) which
 
 
restricts or otherwise affects the provider’s power to do
 
 
anything within subsection (1) .
20
 
(4)
In subsection (1) (c) and (d) , a reference to a pension scheme to which
 
 
a description of pension pot may be transferred includes a pension
 
 
scheme to which this Part does not apply.
 
 
(5)
A transfer to a pension scheme operated by a different provider may
 
 
not be effected under subsection (1) (d) without the consent of that
25
 
provider.
 
 
(6)
A reference in this Part to the terms of a pension scheme is to the
 
 
terms of any instrument or agreement—
 
 
(a)
in which the scheme is comprised, or
 
 
(b)
to which the provider of the scheme and any member are
30
 
parties in connection with the scheme.
 
 
(7)
In this Part, “unilateral change” means an amendment, change or
 
 
transfer within any of paragraphs (a) to (d) of subsection (1) .
 
117C
Effect of transfer of pension pot on membership of scheme etc
 
 
(1)
This section applies where a pension pot is transferred under section
35
 
117B (1) (c) or (d) to a different pension scheme (“the receiving scheme”).
 
 
(2)
The individual—
 
 
(a)
becomes a member of the receiving scheme in relation to the
 
 
pot, and
 

Page 50

 
(b)
in a case in which there is more than one arrangement under
 
 
the receiving scheme, becomes, in relation to the pot, a member
 
 
of the arrangement specified in the unilateral change notice
 
 
under section 117F (3) (b) ;
 
 
and acquires the rights, and becomes subject to the obligations, of
5
 
membership.
 
 
(3)
Where being a member of the receiving scheme in relation to the pot,
 
 
or of the arrangement under the receiving scheme under which the
 
 
pot is to be held, entails being a party to a contract with the provider
 
 
of the receiving scheme, a contract is treated as entered into between
10
 
the individual and the provider—
 
 
(a)
at the time at which the pension pot is transferred to the
 
 
receiving scheme, and
 
 
(b)
on the terms communicated to the individual in the unilateral
 
 
change notice under section 117F (3) (c) .
15
117D
Best interests test
 
 
(1)
The provider of a pension scheme to which this Part applies may effect
 
 
a unilateral change under section 117B (1) only if—
 
 
(a)
the provider concludes, before doing so, that the best interests
 
 
test is met in relation to the unilateral change, and
20
 
(b)
it is reasonable for the provider to have reached that conclusion
 
 
at that time.
 
 
(2)
“The best interests test”, in relation to a unilateral change, is that it is
 
 
reasonably likely that effecting it will achieve—
 
 
(a)
a better outcome for the directly affected members of the
25
 
scheme (taken as a whole), and
 
 
(b)
no worse an outcome for the other members of the scheme
 
 
(taken as a whole),
 
 
than the relevant alternative action or, where there is more than one
 
 
alternative action, each of them.
30
 
(3)
For the purposes of this Part, the members of a pension scheme who
 
 
are “directly affected” by a unilateral change are the members for
 
 
whom the scheme holds pension pots of the description in question.
 
 
(4)
The following are “relevant alternative actions” for the purposes of
 
 
subsection (2) in relation to a unilateral change—
35
 
(a)
not effecting the unilateral change, and
 
 
(b)
where the unilateral change is an internal change, each other
 
 
internal change that could be made in accordance with this
 
 
Part in relation to pension pots of the description in question.
 
 
(5)
In subsection (4) “internal change” means a unilateral change that
40
 
results in a description of pension pot held by the scheme being held—
 
 
(a)
subject to a different arrangement under the same scheme, or
 

Page 51

 
(b)
subject to a particular arrangement under a different pension
 
 
scheme operated by the same provider (including where there
 
 
is only one arrangement under that scheme).
 
 
(6)
The FCA must make general rules specifying considerations or
 
 
information that must be taken into account in determining whether
5
 
the best interests test is met.
 
117E
Certification by independent person
 
 
(1)
The provider of a pension scheme to which this Part applies may effect
 
 
a unilateral change under section 117B (1) only if, before effecting it—
 
 
(a)
the provider has appointed a person to review the proposed
10
 
unilateral change, and
 
 
(b)
the person appointed has given the provider a certificate under
 
 
this section in relation to the proposed unilateral change.
 
 
(2)
The person appointed must—
 
 
(a)
be independent of the provider, and
15
 
(b)
have such expertise as is specified in general rules made by
 
 
the FCA.
 
 
(3)
The certificate must certify that, in the opinion of the independent
 
 
person—
 
 
(a)
the pension scheme is a pension scheme to which this Part
20
 
applies,
 
 
(b)
the proposed unilateral change is within section 117B (1) (a) to
 
 
(d) ,
 
 
(c)
section 117B (1) is not disapplied in relation to the proposed
 
 
unilateral change by regulations under section 117H (1) (a) ,
25
 
(d)
any conditions prescribed under section 117H (1) (c) are met,
 
 
(e)
the best interests test is met in relation to the proposed
 
 
unilateral change, and
 
 
(f)
the provider has complied with such other requirements as
 
 
may be specified in general rules made by the FCA.
30
 
(4)
The FCA must make general rules about appointments and certification
 
 
under this section, including provision—
 
 
(a)
for determining for the purposes of this section whether a
 
 
person is independent of the provider of a pension scheme;
 
 
(b)
specifying terms on which an appointment under this section
35
 
must be made;
 
 
(c)
about the form of a certificate and when it must be given.
 
 
(5)
In this Part “the independent person”, in relation to a proposed
 
 
unilateral change, means the person appointed under subsection (1) (a)
 
 
to review it.
40

Page 52

117F
Unilateral change notice
 
 
(1)
The provider of a pension scheme to which this Part applies may effect
 
 
a unilateral change under section 117B (1) only after—
 
 
(a)
the provider has sent a unilateral change notice to each of the
 
 
required recipients, and
5
 
(b)
the required notice period has expired.
 
 
(2)
“A unilateral change notice” means a notice that includes such
 
 
information relating to the unilateral change as is specified in general
 
 
rules made by the FCA.
 
 
(3)
General rules made pursuant to subsection (2) must, in the case of a
10
 
unilateral change under section 117B (1) (c) or (d) , require the unilateral
 
 
change notice to—
 
 
(a)
specify the pension scheme (“the receiving scheme”) to which
 
 
it is proposed the pensions pots in question are to be
 
 
transferred,
15
 
(b)
specify, in a case in which there is more than one arrangement
 
 
under the receiving scheme, the arrangement subject to which
 
 
it is proposed the pots be held after the transfer, and
 
 
(c)
where membership of the receiving scheme, or of an
 
 
arrangement specified under paragraph (b), entails being a
20
 
party to a contract with the provider of the receiving scheme,
 
 
set out, or otherwise communicate, the terms of such a contract.
 
 
(4)
“The required recipients” means—
 
 
(a)
the members of the scheme directly affected by the change,
 
 
and
25
 
(b)
such other persons as may be specified in general rules made
 
 
by the FCA.
 
 
(5)
A unilateral change notice must be in such form, and be sent by such
 
 
means, as is specified in general rules made by the FCA.
 
 
(6)
In subsection (1) “the required notice period” means such period as
30
 
is specified in general rules made by the FCA.
 
117G
Further duties to make FCA general rules
 
 
(1)
The FCA must make general rules—
 
 
(a)
about the fees that may or may not be charged by providers
 
 
of a pension schemes in relation to unilateral changes effected
35
 
under section 117B (1) ;
 
 
(b)
imposing requirements on the provider of a pension scheme
 
 
who proposes to effect, or effects, a unilateral change under
 
 
section 117B (1) to provide information to the independent
 
 
person;
40

Page 53

 
(c)
imposing requirements on the provider of a pension scheme
 
 
who proposes to effect, or effects, a unilateral change under
 
 
section 117B (1) , as to the records they must keep and retain
 
 
for the purposes of this Part.
 
 
(2)
The rules made by virtue of subsection (1) must apply in relation to
5
 
pension schemes established before, as well as those established after,
 
 
those rules (or this section) came into force.
 
117H
Powers to make regulations
 
 
(1)
The Treasury may by regulations—
 
 
(a)
provide that section 117B (1) does not apply in relation to
10
 
unilateral changes of a description specified in the regulations;
 
 
(b)
amend section 117D (best interests test);
 
 
(c)
prescribe further conditions (in addition to those in sections
 
 
117D to 117F ) that must be met in relation to a unilateral
 
 
change for it to be permitted under section 117B (1) ;
15
 
(d)
require the FCA to make general rules in compliance with
 
 
section 117E (4) (b) that require the inclusion, in the terms of an
 
 
appointment under that section, of a term providing that
 
 
members of the pension scheme may in their own right enforce
 
 
the terms of appointment under section 1 of the Contracts
20
 
(Rights of Third Parties) Act 1999;
 
 
(e)
disapply any legislation, or require the FCA to disapply any
 
 
general rule, so far as it restricts or otherwise affects the power
 
 
in section 117B (1) ;
 
 
(f)
make provision consequential on this Part.
25
 
(2)
The power to make regulations under subsection (1) is capable of
 
 
being exercised so as to amend or repeal any provision of primary
 
 
legislation.
 
117I
Interpretation of Part
 
 
(1)
In this Part—
30
 
“the best interests test” has the meaning given by section 117D (2) ;
 
 
“directly affected” , in relation to a unilateral change, has the
 
 
meaning given by section 117D (3) ;
 
 
“FCA-regulated” , in relation to a pension scheme, has the meaning
 
 
given by subsection (2) ;
35
 
“the independent person” , in relation to a proposed unilateral
 
 
change, has the meaning given by section 117E (5) ;
 
 
“money purchase benefits” has the same meaning as in the
 
 
Pension Schemes Act 1993 (see section 181(1) of that Act);
 
 
“pension pot” has the meaning given by subsection (3) ;
40

Page 54

 
“pension scheme” has the meaning given by section 1(5) of the
 
 
Pension Schemes Act 1993 ;
 
 
“personal pension scheme” has the same meaning as in the
 
 
Pension Schemes Act 1993 (see section 1(1) of that Act);
 
 
“provider” —
5
 
(a)
in relation to an FCA-regulated pension scheme, means
 
 
the person referred to in subsection (2) (b) ;
 
 
(b)
in relation to any other pension scheme, means the
 
 
trustees or managers of the scheme;
 
 
“terms” , in relation to a pension scheme, has the meaning given
10
 
by section 117B (6) ;
 
 
“transfer” , in relation to a pension pot, includes a transfer of an
 
 
amount representing its value;
 
 
“trustees or managers” , in relation to a pension scheme, means—
 
 
(a)
in the case of a scheme established under a trust, the
15
 
trustees of the scheme, and
 
 
(b)
in any other case, the persons responsible for the
 
 
management of the scheme;
 
 
“unilateral change” has the meaning given by section 117B (7) ;
 
 
“unilateral change notice” has the meaning given by section
20
 
117F (2) .
 
 
(2)
A pension scheme is “FCA-regulated” if the operation of the scheme—
 
 
(a)
is a regulated activity, and
 
 
(b)
is carried on in the United Kingdom by an authorised person.
 
 
(3)
“Pension pot” means sums or assets held for the purpose of providing
25
 
money purchase benefits to or in respect of a member of a pension
 
 
scheme; and—
 
 
(a)
a reference to the pension scheme that holds a pension pot is
 
 
to that pension scheme;
 
 
(b)
a reference to the individual for whom a pension pot is held
30
 
is to that member.”
 
 
(3)
In section 105 (insurance business transfer schemes), in subsection (3), at the
 
 
end insert—
 
 
“Case 6
 
 
Where the scheme is effected under Part 7A (unilateral changes to
35
 
pension schemes).”
 
 
(4)
In section 168 (appointment of persons to carry out investigations in particular
 
 
cases), in subsection (4), after paragraph (i) insert—
 
 
“(iza)
a person has effected, or has purported to effect, a unilateral
 
 
change under subsection (1) of section 117B (unilateral changes
40
 
by providers of pension schemes), but any of the provisions
 
 
mentioned in subsection (3) of that section may have been
 
 
contravened in relation to it;”.
 

Page 55

 
(5)
In section 429 (Parliamentary control of statutory instruments), in subsection
 
 
(2B), after paragraph (ab) insert—
 
 
“(ac)
provision made under section 117H which amends or repeals
 
 
any provision of primary legislation;”.
 

Chapter 5

5

Default pension benefit solutions

 
42
Default pension benefit solutions
 
 
(1)
Subject to section 43 (1) , the trustees or managers of a relevant scheme must—
 
 
(a)
design, and make available to eligible members of the scheme, one or
 
 
more default pension benefit solutions;
10
 
(b)
at such times or intervals as may be prescribed, review the design
 
 
(and if appropriate the number) of the default pension benefit solutions.
 
 
(2)
In this Chapter “pension benefit solution”, in relation to a relevant scheme,
 
 
means a contractual or other arrangement for making pension payments in
 
 
respect of members’ accrued rights.
15
 
(3)
In this Chapter “default pension benefit solution”, in relation to a relevant
 
 
scheme, means a pension benefit solution which—
 
 
(a)
is designed for delivering money purchase benefits under the scheme
 
 
to—
 
 
(i)
the eligible members of the scheme generally, or
20
 
(ii)
a subset of those eligible members,
 
 
(b)
is designed to provide a regular income for the eligible members
 
 
concerned in their retirement (whether or not together with other
 
 
benefits),
 
 
(c)
is for the time being designated by the trustees or managers as a
25
 
default pension benefit solution, and
 
 
(d)
meets any other conditions that may be prescribed.
 
 
(4)
The trustees or managers of a relevant scheme must, in determining what
 
 
default pension benefit solutions the scheme should make available (generally
 
 
or to subsets of eligible members), take account of—
30
 
(a)
the needs and interests of—
 
 
(i)
the scheme’s membership as a whole, and
 
 
(ii)
any subset of the scheme’s membership that the trustees or
 
 
managers consider appropriate;
 
 
(b)
the circumstances of different eligible members of the scheme (for
35
 
example the normal pension ages of such members or the value or
 
 
expected value of their money purchase benefits under the scheme);
 
 
(c)
the possibility that a member may already have received some of their
 
 
benefits (for example as a lump sum) before deciding to make use a
 
 
default pension benefit solution.
40

Page 56

 
(5)
Regulations may make provision about how trustees or managers are to assess
 
 
the needs and interests of its membership for the purposes of subsection
 
 
(4) (a) .
 
 
(6)
Regulations may—
 
 
(a)
specify descriptions of eligible members in relation to which subsection
5
 
(3) is to have effect with the omission of paragraph (b) of that
 
 
subsection;
 
 
(b)
make provision about the meaning for the purposes of subsection
 
 
(3)(b) of—
 
 
(i)
“designed to provide a regular income”;
10
 
(ii)
“retirement”.
 
 
(7)
In this Chapter—
 
 
“eligible member” , in relation to a relevant scheme, means any member
 
 
who is accruing or entitled to money purchase benefits and is not of
 
 
a description excepted by regulations;
15
 
“relevant scheme” means an occupational pension scheme established
 
 
under a trust which—
 
 
(a)
provides benefits falling within paragraph (a) of the definition
 
 
of “money purchase benefits” in section 181(1) of the Pension
 
 
Schemes Act 1993,
20
 
(b)
is a registered pension scheme, and
 
 
(c)
is not of a description excepted by regulations.
 
 
(8)
Regulations under this section—
 
 
(a)
are subject to the negative procedure if they are made under subsection
 
 
(6) (a) ;
25
 
(b)
otherwise, are subject to the affirmative procedure.
 
43
Transferable members
 
 
(1)
The trustees or managers of a relevant scheme (“the principal scheme”) are
 
 
not required to comply with section 42 (1) in relation to a member of the
 
 
scheme in relation to whom the first or second condition is met; and such a
30
 
member is referred to in this Chapter as a “transferable member”.
 
 
(2)
The first condition is that it is not practicable for the trustees or managers of
 
 
the scheme to design and make available to that member default pension
 
 
benefit solutions.
 
 
(3)
The second condition is that the trustees or managers of the principal scheme
35
 
have identified a pension benefit solution of a relevant scheme (other than
 
 
the principal scheme) which they consider will provide a better outcome for
 
 
the member.
 
 
(4)
Where the principal scheme has transferable members, the trustees or
 
 
managers must take the steps set out in subsection (5) in respect of them.
40
 
(5)
The steps mentioned in subsection (4) are to—
 

Page 57

 
(a)
identify a qualifying scheme (the “receiving scheme”) that is able and
 
 
willing to—
 
 
(i)
receive a transfer in respect of the accrued rights of the
 
 
transferable member (a “relevant transfer”), and
 
 
(ii)
make a qualifying pension benefit solution available to the
5
 
transferable member;
 
 
(b)
enter into arrangements (“transfer arrangements”) with the receiving
 
 
scheme with a view to facilitating relevant transfers;
 
 
(c)
take any other steps required by the regulations.
 
 
(6)
In subsection (5) (a) (ii) “qualifying pension benefit solution” means a pension
10
 
benefit solution designed and maintained by the trustees or managers of the
 
 
receiving scheme that—
 
 
(a)
is designed for delivering money purchase benefits under that scheme
 
 
to—
 
 
(i)
the eligible members of the receiving scheme generally, or
15
 
(ii)
a subset of those eligible members,
 
 
(b)
is designed to provide a regular income for the eligible members
 
 
concerned in their retirement (whether or not together with other
 
 
benefits), and
 
 
(c)
meets any other conditions that may be prescribed.
20
 
(7)
But nothing in this Chapter authorises any transfer in respect of a person’s
 
 
accrued rights under a relevant scheme without that person’s consent.
 
 
(8)
In subsection (5) “qualifying scheme” means—
 
 
(a)
an occupational pension scheme, or
 
 
(b)
a personal pension scheme,
25
 
that is a registered scheme and meets any prescribed conditions.
 
 
(9)
If a transferable member accepts in writing a proposal of the principal scheme
 
 
for the transferable member’s accrued rights to be transferred to the receiving
 
 
scheme—
 
 
(a)
the trustees or managers of the principal scheme must communicate
30
 
that proposal to the receiving scheme, and
 
 
(b)
the proposal is to be treated as requiring the receiving scheme to enrol
 
 
the transferable member as a member of the receiving scheme and
 
 
use the cash equivalent to provide rights for the member under that
 
 
scheme.
35
 
(10)
Regulations may prohibit or limit the charging of fees in respect of transfers
 
 
made under transfer arrangements.
 
 
(11)
The regulations may provide for the manner in which cash equivalents are
 
 
to be calculated and verified.
 
 
(12)
Regulations under this section are subject to the affirmative procedure.
40

Page 58

44
Provision and gathering of information
 
 
(1)
If a relevant scheme has available only one default pension benefit solution,
 
 
the trustees or managers must ensure that the member is given at a prescribed
 
 
time a communication which—
 
 
(a)
describes the member’s default pension benefit solution, and
5
 
(b)
sets out the trustees’ or managers’ opinion as to what might be the
 
 
circumstances (in terms of age, pension savings etc) of a person for
 
 
whom the default pension benefit solution is suitable.
 
 
(2)
If a relevant scheme has available more than one default pension benefit
 
 
solution, the trustees or managers must ensure that, at a prescribed time the
10
 
member is given a communication which—
 
 
(a)
describes the default pension benefit solution that the trustees or
 
 
managers considers to be the most appropriate to the member (“the
 
 
specified option”), and
 
 
(b)
sets out the trustees’ or managers’ opinion as to what might be the
15
 
circumstances (in terms of age, pension savings etc) of a person for
 
 
whom the default pension benefit solution is suitable.
 
 
(3)
Regulations may make provision about how a member’s default pension
 
 
benefit solution is to be presented to a member when the member applies to
 
 
receive benefits.
20
 
(4)
The trustees or managers of a relevant scheme must ensure that each eligible
 
 
member of the scheme is given at prescribed times or intervals—
 
 
(a)
information about basic features of the member’s pension, including
 
 
that it has—
 
 
(i)
an accumulation phase, and
25
 
(ii)
a decumulation phase;
 
 
(b)
general information about the availability to the member of a default
 
 
pension benefit solution and an explanation that such a default pension
 
 
benefit solution is designed to provide an income during retirement.
 
 
(5)
Regulations may require the trustees or managers of a relevant scheme to
30
 
communicate to eligible members at prescribed times or intervals—
 
 
(a)
information about the default pension benefit solutions offered by the
 
 
scheme;
 
 
(b)
information about any other options for receiving benefits offered by
 
 
the scheme;
35
 
(c)
general information about other options that may be available to the
 
 
member for receiving benefits in respect of their contributions;
 
 
(d)
information describing a particular default pension benefit solution of
 
 
the scheme and confirming that the trustees consider it to be a default
 
 
pension benefit solution;
40
 
(e)
where information within paragraph (d) is included in a
 
 
communication, the trustees’ or managers’ opinion as to what might
 

Page 59

 
be the circumstances (in terms of age, pension savings etc) of a person
 
 
for whom the default pension benefit solution is suitable;
 
 
(f)
any general information prescribed for the purpose of assisting eligible
 
 
members in deciding how to receive their pension benefits.
 
 
(6)
Communications made under or by virtue of any of subsections (1) to (5)
5
 
must be in clear and plain language.
 
 
(7)
The trustees or managers of a relevant scheme may request from eligible
 
 
members of the scheme any information the trustees or managers consider
 
 
reasonably necessary for the purpose of—
 
 
(a)
designing or reviewing default pension benefit solutions;
10
 
(b)
determining what default pension benefit solution may be appropriate
 
 
for the member, including what rate of decumulation may be
 
 
appropriate;
 
 
which may for example include information about the member’s financial
 
 
circumstances or plans for retirement.
15
 
(8)
Regulations may require the trustees or managers of relevant schemes to
 
 
request from eligible members any information the trustees or managers
 
 
consider appropriate for the purposes specified in subsection (7) .
 
 
(9)
In exercising their functions under subsection (7) trustees and managers must
 
 
comply with any requirements that may be prescribed.
20
 
(10)
Regulations may make provision about the format of any communications
 
 
authorised or required to be made under this section .
 
 
(11)
Before making regulations under this section the Secretary of State must
 
 
consult any persons the Secretary of State thinks appropriate.
 
 
(12)
Regulations under this section are subject to the negative procedure.
25
45
Information etc in connection with selection of benefit solution
 
 
(1)
Regulations may require trustees or managers of a relevant scheme to offer
 
 
to eligible members, at prescribed times or intervals, information which would
 
 
or may assist in—
 
 
(a)
the selection of a default pension benefit solution, or
30
 
(b)
decisions that may need to be made with respect to a default pension
 
 
benefit solution (for example as regards the rate of income withdrawal).
 
 
(2)
Regulations may require that information given by virtue of subsection (1)
 
 
must, as far as possible, be based on information about the member’s
 
 
circumstances obtained under powers conferred by section 44 .
35
 
(3)
Regulations may require trustees or managers of a relevant scheme to—
 
 
(a)
monitor the rate of decumulation under pension benefit solutions used
 
 
by members, and
 
 
(b)
inform the member concerned if the trustees or managers consider
 
 
that the rate of decumulation should be reviewed.
40

Page 60

 
(4)
Regulations under this section are subject to the affirmative procedure.
 
46
Pension benefits strategy
 
 
(1)
The trustees or managers of a relevant scheme must determine, and from
 
 
time to time review and if necessary revise, a strategy (a “pension benefits
 
 
strategy”) for ensuring that the trustees or managers—
5
 
(a)
identify and carry out the steps they need to take for the purpose of
 
 
understanding the requirements of eligible members of the scheme
 
 
with regard to default pension benefit solutions;
 
 
(b)
(subject to the provision about transferable members in section 43
 
 
) design default pension benefit solutions that take account of those
10
 
needs;
 
 
(c)
take any steps such as are mentioned in section 43 (5) that may be
 
 
required in respect of any transferable members of the scheme.
 
 
(2)
The trustees or managers must publish the strategy and ensure that a copy
 
 
of it is provided on request to—
15
 
(a)
the Pensions Regulator;
 
 
(b)
any member of the scheme.
 
 
(3)
Regulations may—
 
 
(a)
specify any objectives, principles or matters the trustees or managers
 
 
must take into account in determining or revising a strategy;
20
 
(b)
make provision about the level of detail required in a pensions benefit
 
 
strategy;
 
 
(c)
authorise the Secretary of State to—
 
 
(i)
determine the format in which a benefits strategy is to be set
 
 
out, and
25
 
(ii)
be authorised to delegate that function to the Pensions
 
 
Regulator;
 
 
(d)
make provision as to the period within which a pension benefits
 
 
strategy must be determined;
 
 
(e)
specify the intervals at which the strategy must be reviewed;
30
 
(f)
require the trustees or managers of relevant schemes to—
 
 
(i)
to take account, in determining or revising a strategy, any
 
 
guidance issued by the Pensions Regulator;
 
 
(ii)
provide in the strategy evidence of how they have taken
 
 
account any matters prescribed by virtue of subsection (3) (a) .
35
 
(4)
Where any requirement of this section is not complied with, section 10 of the
 
 
Pensions Act 1995 (civil penalties) applies to a trustee or manager who has
 
 
failed to take all reasonable steps to secure compliance.
 
 
(5)
Regulations under this section—
 
 
(a)
are subject to the affirmative procedure if they are under subsection
40
 
(3) (a) ;
 
 
(b)
otherwise are subject to the negative procedure.
 

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(6)
In this section “transferable member” is to be interpreted in accordance with
 
 
section 43 (1) .
 
47
Enforcement and compliance
 
 
(1)
The Pensions Regulator may issue a fixed penalty notice to a person if it
 
 
considers that the person has failed to comply with a requirement imposed
5
 
by virtue of any provision of this Chapter.
 
 
(2)
A “fixed penalty notice” is a notice requiring the person to whom it is issued
 
 
to pay a penalty within the period specified in the notice.
 
 
(3)
The penalty—
 
 
(a)
is to be determined in accordance with regulations, and
10
 
(b)
must not exceed £100,000.
 
 
(4)
A fixed penalty notice must—
 
 
(a)
state the amount of the penalty,
 
 
(b)
state the date by which the penalty must be paid, which must be at
 
 
least 28 days after the date on which the notice is issued,
15
 
(c)
specify the failure to which the penalty relates,
 
 
(d)
state that the Regulator may issue an escalating penalty notice under
 
 
section 85 if the person fails to comply with the requirement in
 
 
question, and
 
 
(e)
notify the person to whom the notice is issued of the review process
20
 
under section 43 of the Pensions Act 2008 and the right of referral to
 
 
a tribunal under section 44 of that Act (as applied by subsection (5)).
 
 
(5)
The following sections of the Pensions Act 2008 apply to a penalty notice
 
 
under this section as they apply to a penalty notice under section 40 of that
 
 
Act—
25
 
(a)
section 42 (penalty notices: recovery);
 
 
(b)
section 43 (review of penalty notices);
 
 
(c)
section 44 (references to First-tier Tribunal or Upper Tribunal).
 
 
(6)
Section 7 of the Pensions Act 1995 Act (appointment of trustees) is amended
 
 
as follows.
30
 
(7)
In subsection (3), at the end of paragraph (c) omit “or” at the end of paragraph
 
 
(c) and after that paragraph insert—
 
 
“(ca)
to secure compliance with the duties of trustees under Chapter
 
 
5 of Part 2 of the Pension Schemes Act 2025, or”.
 
 
(8)
Regulations under this section are subject to the affirmative procedure.
35
48
Crown application
 
 
(1)
This Chapter applies to a pension scheme managed by or on behalf of the
 
 
Crown as it applies to other pension schemes.
 

Page 62

 
(2)
Accordingly, references in this Chapter to a person in their capacity as a
 
 
trustee or manager of a pension scheme include the Crown, or a person acting
 
 
on behalf of the Crown, in that capacity.
 
 
(3)
This Chapter applies to persons employed by or under the Crown as it applies
 
 
to persons employed by a private person.
5
49
Interpretation and general
 
 
In this Chapter—
 
 
“default pension benefit solution” has the meaning given by section 42 (3) ;
 
 
“eligible member” has the meaning given by section 42 (7) ;
 
 
“money purchase benefits” has the same meaning as in the Pension
10
 
Schemes Act 1993 (see section 181 of that Act);
 
 
“occupational pension scheme” has the same meaning as in the Pension
 
 
Schemes Act 1993 (see section 1(1) of that Act);
 
 
“pension scheme” has the meaning given by section 1(5) of the Pension
 
 
Schemes Act 1993;
15
 
“personal pension scheme” has the same meaning as in the Pension
 
 
Schemes Act 1993 (see section 1(1) of that Act);
 
 
“prescribed” means prescribed by regulations;
 
 
“principal scheme” is to be interpreted in accordance with section 43 (1) ;
 
 
“registered pension scheme” has the meaning given in Part 4 of the
20
 
Finance Act 2004;
 
 
“regulations” means regulations made by the Secretary of State under
 
 
this Chapter;
 
 
“relevant scheme” has the meaning given by section 42 (7) ;
 
 
“transferable member” is to be interpreted in accordance with section
25
 
43 (1) ;
 
 
“trustees or managers” , in relation to a pension scheme, means—
 
 
(a)
where the scheme is established under a trust, the trustees of
 
 
the scheme;
 
 
(b)
in any other case, the managers of the scheme.
30
50
Corresponding provision in relation to FCA-regulated schemes
 
 
In the Financial Services and Markets Act 2000, before section 137FC insert—
 
“137FBD
FCA general rules: default pension benefit solutions
 
 
(1)
The FCA must exercise its power to make general rules so as to make
 
 
provision, in relation to FCA-regulated pension schemes, corresponding
35
 
to that made by Chapter 5 of Part 2 of the Pension Schemes Act 2025
 
 
in relation to relevant schemes (within the meaning of that Chapter),
 
 
with or without modifications.
 
 
(2)
For the purposes of this section a pension scheme is “FCA-regulated”
 
 
if the operation of the scheme—
40

Page 63

 
(a)
is carried on in such a way as to be a regulated activity for the
 
 
purposes of this Act, and
 
 
(b)
is carried on in the United Kingdom by a person who is in
 
 
relation to that activity an authorised person.
 
 
(3)
Subsection (1) does not require the FCA to exercise the power in
5
 
relation to every case to which the power extends.
 
 
(4)
In this section “pension scheme” has the meaning given by section
 
 
1(5) of the Pension Schemes Act 1993.”
 

Part 3

 

Superfunds

10

Chapter 1

 

Introductory

 
51
Overview
 
 
(1)
This Part—
 
 
(a)
contains a regulatory framework for superfunds, and
15
 
(b)
prohibits superfund transfers except where made in accordance with
 
 
that framework.
 
 
(2)
This Chapter defines key concepts such as “superfund scheme”, “superfund”,
 
 
“superfund transfer” and “capital buffer”.
 
 
(3)
Chapter 2 allows for authorisation of superfunds by the Regulator, which is
20
 
an initial step that must be taken before a scheme is eligible to receive
 
 
superfund transfers.
 
 
(4)
Chapter 3 requires the Regulator’s approval for individual superfund transfers
 
 
and sets out the criteria for granting approval.
 
 
(5)
Chapter 4 sets out requirements that superfunds must meet on an ongoing
25
 
basis once they have received a superfund transfer.
 
 
(6)
Chapter 5 contains special procedures which apply if an “event of concern”
 
 
(such as a superfund falling into financial difficulties or breaching regulatory
 
 
requirements) takes place.
 
 
(7)
Chapter 6 makes provision about interpretation of this Part and confers power
30
 
to extend this Part to other similar structures.
 
52
Key concepts
 
 
(1)
“Superfund scheme” means a trust-based occupational pension scheme—
 
 
(a)
that has received a transfer of defined-benefit liabilities from another
 
 
trust-based occupational pension scheme,
35
 
(b)
that is supported by a capital buffer, and
 

Page 64

 
(c)
that is not supported by a substantive employer covenant,
 
 
or a trust-based occupational pension scheme that is managed or administered
 
 
with a view to its becoming such a scheme.
 
 
(2)
A trust-based occupational pension scheme is “supported by a capital buffer”
 
 
if a contract or other legally binding arrangement has been entered into under
5
 
which assets that are not assets of the scheme—
 
 
(a)
must be held by a person in connection with the scheme, and
 
 
(b)
must, in specified circumstances, be made available to the trustees for
 
 
the purpose of satisfying liabilities of the scheme.
 
 
(3)
“Capital buffer”, in relation to a trust-based occupational pension scheme,
10
 
means assets that are the subject of a contract or other arrangement of the
 
 
kind described in subsection (2) in relation to the scheme.
 
 
(4)
A trust-based occupational pension scheme is “not supported by a substantive
 
 
employer covenant” if, based on the employer’s financial position, there is
 
 
no realistic prospect of the employer being able to provide the trustees with
15
 
material financial support for the purpose of satisfying liabilities of the scheme.
 
 
For that purpose the employer’s “financial position” means its financial
 
 
position ignoring—
 
 
(a)
any capital buffer, and
 
 
(b)
any financial support which it may obtain from another person but
20
 
to which it is not entitled.
 
 
(5)
“Superfund”, in relation to a superfund scheme, means the scheme together
 
 
with—
 
 
(a)
any capital buffer, and
 
 
(b)
any arrangements in place for the management and administration of
25
 
the scheme or any capital buffer.
 
 
(6)
“Superfund transfer” means a transfer of defined-benefit liabilities from a
 
 
trust-based occupational pension scheme (whether or not itself a superfund
 
 
scheme) to a superfund scheme.
 
53
Schemes divided into sections
30
 
(1)
This section applies for the purposes of this Part (unless the context otherwise
 
 
requires).
 
 
(2)
Where a trust-based occupational pension scheme includes two or more
 
 
sections—
 
 
(a)
each section is treated as a separate scheme,
35
 
(b)
the members of the scheme that are allocated to each section are treated
 
 
as the members of that separate scheme,
 
 
(c)
the assets and liabilities of the scheme that are allocated to each section
 
 
are treated as the assets and liabilities of that separate scheme, and
 

Page 65

 
(d)
in the case of a superfund scheme, the assets of the capital buffer that
 
 
are allocated to each section are treated as the capital buffer in relation
 
 
to that separate scheme.
 
 
(3)
Accordingly, in the case of a superfund scheme, any of the following is treated
 
 
as a superfund transfer—
5
 
(a)
the reallocation of members between sections;
 
 
(b)
the combination of two or more sections;
 
 
(c)
the division of one section into two or more.
 
 
(4)
A “section” of a trust-based occupational pension scheme means
 
 
arrangements—
10
 
(a)
which have effect under the rules of the scheme (including, in the case
 
 
of a superfund scheme, the capital buffer arrangement), and
 
 
(b)
under which particular assets of the scheme (and, in the case of a
 
 
superfund scheme, the capital buffer) may only be used to satisfy the
 
 
scheme’s liabilities to or in respect of members of the scheme of a
15
 
particular description,
 
 
and those particular assets, liabilities and members are “allocated” to the
 
 
section in question.
 

Chapter 2

 

Authorisation of superfunds

20
54
Prohibition of unauthorised superfund activity
 
 
(1)
Where a pension scheme is not part of an authorised superfund, a person
 
 
may not—
 
 
(a)
promote the scheme (generally or to a particular person) with a view
 
 
to its receiving a superfund transfer,
25
 
(b)
enter into any arrangements on behalf of the scheme with a view to
 
 
its receiving a superfund transfer, or
 
 
(c)
cause or permit such promotion to take place or such arrangements
 
 
to be entered into.
 
 
(2)
Subsection (1) does not apply where the person takes all reasonable steps to
30
 
ensure—
 
 
(a)
in relation to promotion of a scheme, that it is clear from the promotion
 
 
that the scheme is not part of an authorised superfund;
 
 
(b)
in relation to arrangements entered into, that it is clear to every party
 
 
to the arrangements, as at the time when the arrangements are entered
35
 
into, that the scheme is not part of an authorised superfund.
 
 
(3)
A person who breaches subsection (1) commits an offence.
 
 
(4)
A person who commits an offence under subsection (3) is liable—
 
 
(a)
on summary conviction in England and Wales, to a fine;
 

Page 66

 
(b)
on summary conviction in Scotland, to a fine not exceeding the
 
 
statutory maximum;
 
 
(c)
on conviction on indictment, to imprisonment for a term not exceeding
 
 
two years or a fine or both.
 
 
(5)
Section 88A of the Pensions Act 2004 (financial penalties) applies to a person
5
 
who breaches subsection (1) (but see subsection (10) of that section, which
 
 
prevents a penalty from being imposed in respect of an act where the person
 
 
has been convicted of an offence in respect of the same act, or where
 
 
proceedings for such an offence are ongoing).
 
55
Authorisation of superfunds
10
 
(1)
The Regulator may authorise a superfund if satisfied, based on the superfund’s
 
 
organisation, staff, plans, policies and procedures, that it is likely to comply
 
 
with the requirements of Chapters 4 and 5 (ongoing requirements for
 
 
superfunds).
 
 
(2)
An application for authorisation must be made jointly by—
15
 
(a)
the trustees of the superfund scheme, and
 
 
(b)
a body corporate that is incorporated in the United Kingdom and that
 
 
is involved in the scheme’s management or administration.
 
 
(3)
An application for authorisation must be made in the manner and form
 
 
specified by the Regulator.
20
 
(4)
The Secretary of State may by regulations make provision about applications
 
 
for authorisation, including provision—
 
 
(a)
about the documents and information that an application must include;
 
 
(b)
requiring a fee to be paid to the Regulator in respect of an application.
 
 
(5)
The Regulator must maintain and publish a list of authorised superfunds.
25
 
(6)
Where a superfund has not yet received a superfund transfer, the Regulator
 
 
may withdraw the superfund’s authorisation if no longer satisfied as described
 
 
in subsection (1) .
 
 
(7)
Regulations under subsection (4) are subject to the negative procedure.
 
56
Timing of decisions about authorisation
30
 
(1)
The Regulator must decide an application under this Part before the end of
 
 
the period of 6 months beginning with the day on which it received the
 
 
application (“the decision period”).
 
 
(2)
If in a particular case the Regulator considers that the decision period is
 
 
insufficient to enable it to decide the application, it may on one or more
35
 
occasions extend that period by notice to the applicants; but it may not extend
 
 
it beyond the end of the period of 9 months beginning with the day on which
 
 
it received the application.
 

Page 67

 
(3)
Where an application received by the Regulator fails to comply with section
 
 
55 or regulations made under it (including where the applicants fail to pay
 
 
a fee required in respect of the application) the references in subsections (1)
 
 
and (2) to the day on which the Regulator receives the application are to the
 
 
day on which the failure is remedied.
5

Chapter 3

 

Approval of superfund transfers

 
57
Prohibition of unapproved superfund transfers
 
 
(1)
A person may not make or receive a superfund transfer, or cause or permit
 
 
a superfund transfer to be made or received, unless the superfund transfer
10
 
is approved under this Chapter .
 
 
(2)
A person who breaches subsection (1) commits an offence.
 
 
(3)
A person who commits an offence under subsection (2) is liable—
 
 
(a)
on summary conviction in England and Wales, to a fine;
 
 
(b)
on summary conviction in Scotland, to a fine not exceeding the
15
 
statutory maximum;
 
 
(c)
on conviction on indictment, to imprisonment for a term not exceeding
 
 
2 years or a fine or both.
 
 
(4)
Section 88A of the Pensions Act 2004 (financial penalties) applies to a person
 
 
who breaches subsection (1) (but see subsection (10) of that section, which
20
 
prevents a penalty from being imposed in respect of an act where the person
 
 
has been convicted of an offence in respect of the same act, or where
 
 
proceedings for such an offence are ongoing).
 
58
Approval of superfund transfers
 
 
(1)
The Regulator may approve a superfund transfer if—
25
 
(a)
the receiving superfund is authorised,
 
 
(b)
the ceding scheme does not have any active members, and
 
 
(c)
the Regulator is satisfied, based on evidence provided by the trustees
 
 
of the ceding scheme and by the responsible body of the receiving
 
 
superfund, that each of the onboarding conditions is met in relation
30
 
to the transfer.
 
 
(2)
For the purposes of this Part , “the onboarding conditions” in relation to a
 
 
superfund transfer are—
 
 
(a)
that, as at the date of the application, the financial position of the
 
 
ceding scheme is not strong enough to enable the trustees to arrange
35
 
an insurer buyout;
 
 
(b)
that the superfund transfer will make it more likely that the transferred
 
 
liabilities will be satisfied in full;
 

Page 68

 
(c)
that the capital adequacy threshold will be met in relation to the
 
 
receiving superfund immediately following the superfund transfer;
 
 
(d)
that there is a very high likelihood that the technical provisions
 
 
threshold will be met in relation to the receiving superfund at the end
 
 
of the period of one year beginning with the date of the application;
5
 
(e)
that the receiving superfund is likely to comply with the requirements
 
 
of Chapters 4 and 5 (ongoing requirements of superfunds) after the
 
 
superfund transfer takes place.
 
 
(3)
Approval under this section may be given subject to conditions, including as
 
 
to—
10
 
(a)
the superfund transfer being made on terms of a specified description;
 
 
(b)
the superfund transfer being made within a period of a specified
 
 
description;
 
 
(c)
any of the onboarding conditions continuing to be met for a period
 
 
of a specified description after approval is given but before the
15
 
superfund transfer is made.
 
 
(4)
The Secretary of State may by regulations amend this section for the purpose
 
 
of—
 
 
(a)
substituting another condition relating to the financial position of the
 
 
ceding scheme for the onboarding condition for the time being in
20
 
subsection (2) (a) ;
 
 
(b)
substituting another period for the period for the time being mentioned
 
 
in subsection (2) (d) .
 
 
(5)
The Secretary of State may by regulations make provision about the
 
 
onboarding conditions, including provision about—
25
 
(a)
the information and evidence that the trustees of the ceding scheme
 
 
and the responsible body of the receiving superfund must provide for
 
 
the purpose of satisfying the Regulator that an onboarding condition
 
 
is met;
 
 
(b)
how the Regulator is to assess whether an onboarding condition is
30
 
met;
 
 
(c)
the conditions that may or must be imposed under subsection (3) .
 
 
(6)
In relation to a superfund transfer—
 
 
“the ceding scheme” means the scheme from which the transferred
 
 
liabilities are transferred (or intended to be transferred);
35
 
“the receiving superfund” means the superfund that includes the
 
 
superfund scheme to which the transferred liabilities are transferred
 
 
(or intended to be transferred);
 
 
“the transferred liabilities” means the liabilities that are transferred (or
 
 
intended to be transferred).
40
 
(7)
In subsection (1) , “active members” has the same meaning as in Part 1 of the
 
 
Pensions Act 1995 (see section 124 of that Act).
 
 
(8)
Regulations under subsection (4) or (5) are subject to the affirmative procedure.
 

Page 69

 
(9)
See also section 59 (which makes special provision in relation to schemes that
 
 
are being wound up in particular circumstances).
 
59
Special provision for certain schemes coming out of assessment period
 
 
Where in relation to a superfund transfer the ceding scheme is required to
 
 
be wound up, or its winding up is required to continue, under section 154(1)
5
 
of the Pensions Act 2004 (pension protection: requirement to wind up schemes
 
 
with sufficient assets to meet protected liabilities), section 58 (2) has effect as
 
 
though—
 
 
(a)
paragraph (a) were omitted, and
 
 
(b)
for paragraph (b) there were substituted—
10
 
“(b)
that the superfund transfer—
 
 
(i)
will increase the proportion of the transferred
 
 
liabilities likely to be satisfied, and
 
 
(ii)
will not lead to any member of the ceding
 
 
scheme being worse off than they would be if
15
 
the superfund transfer were not made;”.
 
60
Applications for approval
 
 
(1)
An application for approval under section 58 must be made jointly by—
 
 
(a)
the trustees of the ceding scheme, and
 
 
(b)
the responsible body of the receiving superfund.
20
 
(2)
The application must be made in the manner and form specified by the
 
 
Regulator.
 
 
(3)
The Regulator must decide whether or not to approve a superfund transfer,
 
 
and must notify the applicants of its decision, as soon as reasonably practicable
 
 
after receiving the application.
25
 
(4)
The Secretary of State may by regulations make provision about applications
 
 
for approval, including about the documents and information that must be
 
 
included in an application.
 
 
(5)
Regulations under subsection (4) are subject to the negative procedure.
 

Chapter 4

30

Ongoing requirements of operating superfunds

 

Governance and organisation

 
61
Governance and structure
 
 
(1)
The responsible body of an operating superfund must ensure, so far as
 
 
reasonably practicable, that the superfund has policies and procedures in
35
 
place—
 

Page 70

 
(a)
that allow for the superfund to be managed and administered
 
 
effectively in the interests of members of the superfund scheme,
 
 
(b)
that ensure the superfund’s compliance with the requirements of this
 
 
Part and any other legislation relating to pensions, and
 
 
(c)
that are proportionate to the scale and nature of the superfund’s
5
 
activities.
 
 
(2)
Those policies and procedures must, in particular, address the following
 
 
matters—
 
 
(a)
how the responsible body, the other members of the superfund group,
 
 
and the trustees of the superfund scheme are to interact with each
10
 
other, and how any conflicts are to be resolved;
 
 
(b)
how investment decisions are to be taken in relation to the capital
 
 
buffer and the superfund scheme;
 
 
(c)
the implications of receiving new superfund transfers;
 
 
(d)
the management of risks.
15
 
(3)
The responsible body of an operating superfund must ensure that the
 
 
superfund meets any conditions specified in regulations made by the Secretary
 
 
of State as to—
 
 
(a)
the corporate form, jurisdiction of incorporation or jurisdiction of tax
 
 
residence of a member of the superfund group;
20
 
(b)
the structure of the superfund group;
 
 
(c)
the terms of the capital buffer arrangement (including as to how, by
 
 
whom, in what jurisdiction and on what terms the capital buffer may
 
 
be held);
 
 
(d)
compliance with tax legislation.
25
 
(4)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches subsection (1) or (3) .
 
 
(5)
The Secretary of State may by regulations amend this section for the purpose
 
 
of adding, removing or varying a matter which the policies and procedures
 
 
mentioned in subsection (1) must address.
30
 
(6)
Regulations under subsection (3) or (5) are subject to the affirmative procedure.
 
62
Management documents
 
 
(1)
The responsible body of an operating superfund must ensure that each of the
 
 
management documents—
 
 
(a)
is prepared in relation to the superfund,
35
 
(b)
complies with any requirements as to form or content specified in
 
 
regulations made by the Secretary of State, and
 
 
(c)
is kept under review and revised if appropriate.
 
 
(2)
The responsible body of an operating superfund must ensure, so far as
 
 
reasonably practicable, that the superfund is managed and administered in
40
 
accordance with the management documents.
 

Page 71

 
(3)
“The management documents” means—
 
 
(a)
a business plan;
 
 
(b)
a governance manual;
 
 
(c)
a continuity strategy;
 
 
(d)
a fees and expenses policy.
5
 
(4)
In subsection (3) —
 
 
“continuity strategy” means a strategy for protecting the interests of
 
 
members of the superfund scheme if an event of concern occurs;
 
 
“fees and expenses policy” means a document setting out how fees and
 
 
expenses incurred by the superfund will be funded;
10
 
“governance manual” means a document setting out how and by whom
 
 
the superfund is managed and administered.
 
 
(5)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches subsection (1) or (2) .
 
 
(6)
The Secretary of State may by regulations amend this section for the purpose
15
 
of adding, removing or varying a management document in subsection (3) .
 
 
(7)
Regulations under subsection (1) (b) are subject to the negative procedure.
 
 
(8)
Regulations under subsection (6) are subject to the affirmative procedure.
 

Funding and investment

 
63
Duty to monitor financial thresholds
20
 
(1)
The responsible body of an operating superfund must ensure that the
 
 
superfund has adequate policies and procedures in place for monitoring
 
 
whether each financial threshold is met.
 
 
(2)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches subsection (1) .
25
 
(3)
See also Chapter 5 (events of concern) for the consequences of a financial
 
 
threshold ceasing to be met.
 
64
“Financial thresholds”
 
 
(1)
“The financial thresholds” means—
 
 
(a)
the capital adequacy threshold,
30
 
(b)
the technical provisions threshold,
 
 
(c)
the protected liabilities threshold, and
 
 
(d)
the scheme solvency threshold.
 
 
(2)
“The capital adequacy threshold” is met in relation to a superfund if the total
 
 
value of the assets of the scheme and the capital buffer is such that there is
35
 
a very high likelihood that the liabilities of the scheme to and in respect of
 
 
its members will be satisfied in full.
 

Page 72

 
(3)
“The technical provisions threshold” is met in relation to a superfund if the
 
 
total value of the assets of the scheme and the capital buffer is greater than
 
 
or equal to the scheme’s technical provisions.
 
 
(4)
“The protected liabilities threshold” is met in relation to a superfund if the
 
 
total value of the assets of the scheme and the capital buffer exceeds the
5
 
amount of the scheme’s protected liabilities by a percentage specified in
 
 
regulations made by the Secretary of State.
 
 
(5)
“The scheme solvency threshold” is met in relation to a superfund on a given
 
 
day if there is no material likelihood that the scheme will fail to satisfy all
 
 
the liabilities to and in respect of members that it is required to satisfy during
10
 
the 6 months beginning with that day.
 
 
(6)
In this section —
 
 
“protected liabilities” has the same meaning as in Chapter 3 of Part 2 of
 
 
the Pensions Act 2004 (see section 131 of that Act);
 
 
“technical provisions” has the same meaning as in section 222 of the
15
 
Pensions Act 2004 (and a superfund scheme’s technical provisions are
 
 
to be calculated for the purposes of this section in the same way as
 
 
its technical provisions would be calculated for the purposes of that
 
 
section).
 
 
(7)
The Secretary of State may by regulations make provision about how to
20
 
determine whether any of the financial thresholds is met, including about—
 
 
(a)
how and by whom the value of the assets, liabilities or protected
 
 
liabilities of the scheme, or the value of the capital buffer, is to be
 
 
determined;
 
 
(b)
how and by whom the likelihood of something happening is to be
25
 
assessed;
 
 
(c)
what constitutes a “very high” or “material” likelihood (including
 
 
provision defining those expressions by reference to particular
 
 
percentages or particular criteria).
 
 
(8)
Regulations under subsection (7) may confer a discretion.
30
 
(9)
Regulations under subsection (4) or (7) are subject to the affirmative procedure.
 
65
Capital buffer: compulsory release to trustees
 
 
(1)
A person that is a party to the capital buffer arrangement in relation to an
 
 
operating superfund must ensure, so far as it is in their power to do so, that
 
 
the capital buffer arrangement requires the release of the capital buffer to the
35
 
trustees of the superfund scheme if and to the extent that the release is
 
 
required by—
 
 
(a)
an approved response plan (see sections 80 and 81 ), or
 
 
(b)
a direction of the Regulator under section 82 (direction-making powers
 
 
following event of concern).
40

Page 73

 
(2)
The capital buffer is “released” to the extent that it is transferred or made
 
 
available to any person otherwise than for market value consideration.
 
 
(3)
Section 88A of the Pensions Act 2004 (civil penalties) applies to the person if
 
 
they breach subsection (1) .
 
66
Capital buffer: permitted release to other persons
5
 
(1)
A person that is a party to the capital buffer arrangement in relation to an
 
 
operating superfund must ensure, so far as it is in their power to do so, that
 
 
the capital buffer arrangement does not permit the release of the capital buffer
 
 
to a person other than the trustees of the superfund scheme except in
 
 
accordance with subsection (2) or (3) .
10
 
(2)
The capital buffer arrangement may permit the release of the whole capital
 
 
buffer if—
 
 
(a)
the superfund scheme has satisfied all of its liabilities to and in respect
 
 
of its members, or
 
 
(b)
an insurer buyout has taken effect in relation to the superfund scheme.
15
 
(3)
The capital buffer arrangement may permit the release of an amount of the
 
 
capital buffer to the extent that the release is a permitted profit extraction.
 
 
(4)
“Permitted profit extraction”, in relation to a superfund, means a release of
 
 
the capital buffer—
 
 
(a)
that takes place at a time when the capital adequacy threshold is
20
 
exceeded to an extent, and has been exceeded for a period of time,
 
 
specified in regulations made by the Secretary of State,
 
 
(b)
that is made to a person of a description specified in the regulations,
 
 
and
 
 
(c)
in relation to which any other requirements specified in the regulations
25
 
are met (which may include a requirement for the Regulator’s consent),
 
 
and for the purposes of paragraph (a) the capital adequacy threshold is
 
 
“exceeded” if and to the extent that the total value of the assets of the scheme
 
 
and the capital buffer is greater than the amount required in order for that
 
 
threshold to be met.
30
 
(5)
A person commits an offence if they cause or permit the capital buffer to be
 
 
released (to any extent)—
 
 
(a)
to a person other than the trustees of the superfund scheme, and
 
 
(b)
otherwise than in accordance with the capital buffer arrangement.
 
 
(6)
A person guilty of an offence under subsection (5) is liable—
35
 
(a)
on summary conviction in England and Wales, to a fine;
 
 
(b)
on summary conviction in Scotland, to a fine not exceeding the
 
 
statutory maximum;
 
 
(c)
on conviction on indictment, to imprisonment for a term not exceeding
 
 
seven years or a fine or both.
40

Page 74

 
(7)
Section 88A of the Pensions Act 2004 (civil penalties) applies to a person who
 
 
causes or permits the capital buffer to be released (to any extent)—
 
 
(a)
to a person other than the trustees of the superfund scheme, and
 
 
(b)
otherwise than in accordance with the capital buffer arrangement
 
 
(but see subsection (10) of that section, which prevents a penalty from being
5
 
imposed in respect of an act where the person has been convicted of an offence
 
 
in respect of the same act, or where proceedings for such an offence are
 
 
ongoing).
 
 
(8)
Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who
 
 
breaches subsection (1) .
10
 
(9)
Regulations under subsection (4) are subject to the affirmative procedure.
 
67
Capital buffer: investment
 
 
(1)
The responsible body of an operating superfund must ensure that this section
 
 
is complied with.
 
 
(2)
The capital buffer must be invested in accordance with a strategy prepared
15
 
by or under the supervision of the responsible body (“the capital buffer
 
 
investment strategy”).
 
 
(3)
The capital buffer investment strategy must comply with any requirements
 
 
specified in regulations made by the Secretary of State.
 
 
(4)
The requirements that may be specified by virtue of subsection (3) include
20
 
requirements as to—
 
 
(a)
the principles to be followed, and the matters to be taken into account,
 
 
in investing the capital buffer;
 
 
(b)
the form and content of the capital buffer investment strategy.
 
 
(5)
The capital buffer investment strategy may not be materially altered except
25
 
with the agreement of the trustees of the superfund scheme.
 
 
(6)
The Secretary of State may by regulations make provision about what counts
 
 
as a “material” alteration for the purposes of subsection (5).
 
 
(7)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches subsection (1) .
30
 
(8)
Regulations under subsection (3) are subject to the affirmative procedure.
 
 
(9)
Regulations under subsection (6) are subject to the negative procedure.
 
68
Capital buffer: verification of valuations
 
 
(1)
The responsible body of an operating superfund must appoint a person to
 
 
be responsible for verifying valuations of the capital buffer that are carried
35
 
out by or on behalf of the responsible body.
 

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(2)
The responsible body must ensure that the person appointed verifies such a
 
 
valuation at least once in every period of 12 months.
 
 
(3)
The responsible body must also ensure that the person appointed verifies
 
 
such a valuation—
 
 
(a)
if asked to do so by the trustees of the superfund scheme, and
5
 
(b)
where otherwise required by virtue of this Part.
 
 
(4)
The person appointed—
 
 
(a)
must not be employed by, or involved in the management or
 
 
administration of, a member of the superfund group, and
 
 
(b)
must be a person who, in the reasonable opinion of the responsible
10
 
body, has the appropriate qualifications and experience.
 
 
(5)
A person may not be appointed without the consent of the trustees of the
 
 
superfund scheme.
 
 
(6)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches this section.
15

Approval and certification of key personnel

 
69
Key functions
 
 
(1)
The responsible body of an operating superfund must ensure that there is at
 
 
all times at least one individual responsible for each key function.
 
 
(2)
Each of the following activities is a “key function” in relation to a superfund—
20
 
(a)
taking management decisions;
 
 
(b)
taking financial decisions;
 
 
(c)
taking investment decisions;
 
 
(d)
risk management;
 
 
(e)
internal audit;
25
 
(f)
marketing and promotion.
 
 
(3)
An activity is not a key function so far as it relates only to the superfund
 
 
scheme and not to any other part of the superfund.
 
 
(4)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches this section.
30
 
(5)
The Secretary of State may by regulations amend this section for the purpose
 
 
of adding, removing or varying a key function in subsection (2) .
 
 
(6)
Regulations under subsection (5) are subject to the affirmative procedure.
 

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70
Approval of individuals responsible for key functions
 
 
(1)
An individual may not be responsible for a key function in relation to an
 
 
operating superfund unless they are approved by the Regulator to be
 
 
responsible for that key function in relation to the superfund.
 
 
(2)
The Regulator may approve an individual only if satisfied that they are a fit
5
 
and proper person to be responsible for that key function in relation to the
 
 
superfund.
 
 
(3)
In deciding whether it is so satisfied the Regulator must take into account,
 
 
in particular, any matters specified in regulations made by the Secretary of
 
 
State.
10
 
(4)
The Regulator may not approve an individual to be responsible for risk
 
 
management if the individual is already responsible for taking investment
 
 
decisions, and vice versa.
 
 
(5)
An application for approval must be made in the manner and form specified
 
 
by the Regulator.
15
 
(6)
Approval may be given for a specified period or subject to specified conditions
 
 
(in which case the person is only approved to be responsible for the key
 
 
function in question for that period or while those conditions are met).
 
 
(7)
Approval may be given in advance of the superfund being authorised or
 
 
becoming an operating superfund.
20
 
(8)
If no longer satisfied as described in subsection (2) in relation to an individual,
 
 
the Regulator may by notice to the responsible body—
 
 
(a)
suspend its approval in relation to the individual for a period specified
 
 
in the notice, or
 
 
(b)
revoke its approval in relation to the individual with effect from a
25
 
date specified in the notice.
 
 
(9)
Subsection (1) does not apply to an individual while—
 
 
(a)
they are responsible for a key function on a temporary basis, and
 
 
(b)
the Regulator agrees, in light of the particular circumstances of the
 
 
case, to the person’s being responsible for the key function on that
30
 
basis without approval.
 
 
(10)
If an individual is responsible for a key function in relation to an operating
 
 
superfund in breach of subsection (1) , section 10 of the Pensions Act 1995
 
 
(civil penalties) applies to—
 
 
(a)
the individual, and
35
 
(b)
the responsible body.
 
 
(11)
Regulations under subsection (3) are subject to the negative procedure.
 

Page 77

71
Certification of staff supporting individuals responsible for key functions
 
 
(1)
The responsible body of an operating superfund must ensure, so far as
 
 
reasonably practicable, that no individual carries out a key function in relation
 
 
to the superfund unless the responsible body—
 
 
(a)
is satisfied, having conducted due diligence in relation to the
5
 
individual, that the individual is a fit and proper person to carry out
 
 
the key function, and
 
 
(b)
has issued a certificate to the individual confirming that it is so
 
 
satisfied.
 
 
(2)
The responsible body must keep a register of certificates issued under
10
 
subsection (1) .
 
 
(3)
In deciding whether it is satisfied as described in subsection (1)(a), the
 
 
responsible body must take into account, in particular, any matters specified
 
 
in regulations made by the Secretary of State.
 
 
(4)
The Secretary of State may by regulations make provision about certificates
15
 
issued under subsection (1) , including about the period of time for which a
 
 
certificate is valid.
 
 
(5)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it breaches subsection (1) .
 
 
(6)
Regulations under subsection (3) or (4) are subject to the negative procedure.
20
72
Approval of superfund scheme trustees
 
 
(1)
A person may not be a trustee of an operating superfund scheme unless they
 
 
are approved by the Regulator to be a trustee of the scheme.
 
 
(2)
The Regulator may approve a person to be a trustee of a superfund scheme
 
 
only if satisfied they are a fit and proper person to be a trustee of the scheme.
25
 
(3)
In assessing whether a person is a fit and proper person, the Regulator must
 
 
take into account, in particular, any matters specified in regulations made by
 
 
the Secretary of State.
 
 
(4)
The Regulator may not approve a person to be a trustee of a superfund
 
 
scheme if the person is employed by, or involved in the management or
30
 
administration of, a member of the superfund group.
 
 
(5)
An application for approval must be made in the manner and form specified
 
 
by the Regulator.
 
 
(6)
Approval may be given for a specified period or subject to specified conditions
 
 
(in which case the person is approved to be a trustee only for that period or
35
 
only while those conditions are met).
 
 
(7)
Approval may be given in advance of the superfund being authorised or
 
 
becoming an operating superfund.
 

Page 78

 
(8)
If no longer satisfied as described in subsection (2) in relation to a person,
 
 
the Regulator may by notice to the person—
 
 
(a)
suspend its approval in relation to the person for a period specified
 
 
in the notice, or
 
 
(b)
revoke its approval in relation to the person with effect from a date
5
 
specified in the notice.
 
 
(9)
Subsection (1) does not apply to a person while—
 
 
(a)
they serve as a trustee of a superfund scheme on a temporary basis,
 
 
and
 
 
(b)
the Regulator agrees, in light of the particular circumstances of the
10
 
case, to their being a trustee on that basis without approval.
 
 
(10)
If a person becomes a trustee of an operating superfund scheme in breach of
 
 
subsection (1) , section 10 of the Pensions Act 1995 applies to—
 
 
(a)
the person, and
 
 
(b)
the person who appointed them.
15
 
(11)
Regulations under subsection (3) are subject to the negative procedure.
 

Information and reporting

 
73
Events to be notified to the Regulator
 
 
(1)
The responsible body of an operating superfund must notify the Regulator
 
 
of any of the following—
20
 
(a)
a material deterioration in the investment performance of the capital
 
 
buffer;
 
 
(b)
a material change to any of the management documents;
 
 
(c)
a material change to the capital buffer arrangement;
 
 
(d)
a release of any of the capital buffer by way of permitted profit
25
 
extraction;
 
 
(e)
the bringing of proceedings against, or the launching of an
 
 
investigation by a public body into, a member of the superfund group;
 
 
(f)
a breach of any requirement of this Chapter.
 
 
(2)
The trustees of an operating superfund scheme must notify the Regulator of
30
 
any of the following—
 
 
(a)
a material deterioration in the investment performance of the scheme;
 
 
(b)
a material change to the rules of the scheme;
 
 
(c)
the bringing of proceedings against, or the launching of an
 
 
investigation by a public body into, the trustees.
35
 
(3)
A notification under this section must be made—
 
 
(a)
where the person responsible for the notification is aware in advance
 
 
that the event in question is to take place, as soon as reasonably
 
 
practicable after it becomes so aware;
 
 
(b)
otherwise, as soon as reasonably practicable after the event takes place.
40

Page 79

 
(4)
A notification under this section must be made in the manner and form
 
 
specified by the Regulator.
 
 
(5)
Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who
 
 
breaches this section.
 
 
(6)
The Secretary of State may by regulations make provision (including provision
5
 
amending this section)—
 
 
(a)
for the purpose of adding, removing or varying a matter to be notified
 
 
under subsection (1) or (2) ;
 
 
(b)
about what counts as “material” for the purposes of any paragraph
 
 
of subsection (1) or (2) .
10
 
(7)
Regulations under subsection (6) are subject to the affirmative procedure.
 
74
Regular reporting
 
 
(1)
The trustees of an operating superfund scheme must provide the Regulator
 
 
with regular reports about the financial position of the superfund.
 
 
(2)
The reports must comply with any requirements specified in regulations made
15
 
by the Secretary of State, which may in particular include requirements as
 
 
to—
 
 
(a)
the form and content of reports;
 
 
(b)
the times at which, and intervals at which, reports are to be provided.
 
 
(3)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the trustees if
20
 
they breach this section.
 
 
(4)
Regulations under subsection (2) are subject to the negative procedure.
 
75
Returns
 
 
(1)
The Regulator may, by notice to the responsible body of an operating
 
 
superfund, require the responsible body to submit a return to the Regulator
25
 
for the purpose of enabling the Regulator to monitor—
 
 
(a)
the financial position of the superfund, or
 
 
(b)
the superfund’s compliance with the requirements of this Chapter.
 
 
(2)
The notice must specify—
 
 
(a)
the period within which the return must be submitted, and
30
 
(b)
the information (or description of information) which the return must
 
 
contain.
 
 
(3)
The Regulator may not require the responsible body to submit a return more
 
 
than once in any period of 12 months.
 
 
(4)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
35
 
body if it fails to submit a return in accordance with a notice under this
 
 
section.
 

Page 80

76
Reports in relation to alleged compliance breaches
 
 
(1)
If the Regulator considers or suspects that a requirement of this Chapter has
 
 
been breached in relation to an operating superfund, it may give the
 
 
responsible body notice of its intention to appoint a person to prepare a report
 
 
about the issue to which the alleged breach relates.
5
 
(2)
Where such notice is given, the responsible body—
 
 
(a)
must provide the person appointed with whatever assistance the
 
 
person reasonably requires, and
 
 
(b)
must meet the Regulator’s reasonable costs in respect of the report.
 
 
(3)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
10
 
body if it fails to comply with subsection (2) .
 
77
Provision of information by responsible body to trustees
 
 
(1)
The responsible body of an operating superfund must provide the trustees
 
 
of the superfund scheme with whatever information relating to the superfund
 
 
the trustees may reasonably request to enable the trustees to comply with
15
 
any legislation relating to pensions that applies to them in respect of the
 
 
superfund scheme.
 
 
(2)
Section 10 of the Pensions Act 1995 (civil penalties) applies to the responsible
 
 
body if it fails to comply with subsection (1) .
 

Chapter 5

20

Events of concern

 
78
“Event of concern” and “period of concern”
 
 
(1)
An “event of concern” takes place in relation to a superfund if any of the
 
 
following takes place—
 
 
(a)
any one of the financial thresholds ceases to be met (subject to
25
 
subsection (4) );
 
 
(b)
a debt falls due to the trustees of the superfund scheme under section
 
 
75 of the Pensions Act 1995 ;
 
 
(c)
the capital buffer is released otherwise than in accordance with the
 
 
capital buffer arrangement;
30
 
(d)
an insolvency event becomes, in the opinion of the directors of the
 
 
responsible body, likely to occur in relation to the responsible body;
 
 
(e)
an insolvency event occurs in relation to a member of the superfund
 
 
group;
 
 
(f)
the responsible body notifies the Regulator that it wishes to cease to
35
 
be the responsible body;
 
 
(g)
a material transaction takes place;
 
 
(h)
a superfund transfer is made to the superfund scheme without
 
 
approval under Chapter 3 ;
 

Page 81

 
(i)
an application is made under Chapter 3 for approval of a superfund
 
 
transfer in relation to which the ceding scheme is itself a superfund
 
 
scheme;
 
 
(j)
an application is made under Chapter 3 for approval of a superfund
 
 
transfer of a kind described in section 53 (3) (merger of sections etc);
5
 
(k)
the responsible body or the trustees of the superfund scheme receive
 
 
a notice from the Regulator stating that, in the Regulator’s opinion,
 
 
the recipient of the notice—
 
 
(i)
has breached a requirement of this Part or of any other
 
 
legislation relating to pensions that applies to them in respect
10
 
of the superfund, or
 
 
(ii)
is likely to breach such a requirement if remedial action is not
 
 
taken;
 
 
(l)
the Regulator withdraws the superfund’s authorisation under section
 
 
86 .
15
 
(2)
“Period of concern”, in relation to an event of concern, means the period
 
 
beginning when the event takes place and ending—
 
 
(a)
when the Regulator gives the responsible body a notice under section
 
 
80 (5) (event of concern resolved) in respect of the event, or
 
 
(b)
when the superfund scheme is wound up.
20
 
(3)
In subsection (1) (g) “material transaction” means—
 
 
(a)
a change in the person or persons who have control of the responsible
 
 
body, or
 
 
(b)
a sale by a member of the superfund group of all or substantially all
 
 
of its assets.
25
 
(4)
The Secretary of State may by regulations provide that an event of concern
 
 
within subsection (1)(a) does not take place—
 
 
(a)
unless the Regulator is satisfied that the financial threshold in question
 
 
is not met, or
 
 
(b)
unless the threshold is not met for a period, or in circumstances,
30
 
specified in the regulations (and for that purpose the period or
 
 
circumstances specified may involve the exercise of a discretion by
 
 
the Regulator).
 
 
(5)
The Secretary of State may by regulations amend this section for the purpose
 
 
of adding, removing or varying—
35
 
(a)
an event of concern in subsection (1) ;
 
 
(b)
a material transaction in subsection (3) .
 
 
(6)
In this section —
 
 
“control” has the same meaning as in section 435 of the Insolvency Act
 
 
1986;
40
 
“director” includes any person occupying the position of director, by
 
 
whatever name called;
 

Page 82

 
“insolvency event” has the same meaning as in Part 2 of the Pensions
 
 
Act 2004 (see section 121 of that Act).
 
 
(7)
Regulations under this section are subject to the affirmative procedure.
 
79
Notification of Regulator in respect of events of concern
 
 
(1)
A relevant person in relation to an operating superfund must notify the
5
 
Regulator as soon as reasonably practicable after becoming aware that an
 
 
event of concern—
 
 
(a)
will or is likely to take place in relation to the superfund, or
 
 
(b)
has already taken place in relation to the superfund.
 
 
(2)
No notification need be given if the relevant person knows the Regulator
10
 
already to be aware of the circumstances to be notified.
 
 
(3)
The following are “relevant persons” in relation to an operating superfund—
 
 
(a)
the responsible body;
 
 
(b)
the trustees of the superfund scheme;
 
 
(c)
in relation to the event of concern in section 78 (1) (a) , the actuary
15
 
appointed under section 47 (1) (b) of the Pensions Act 1995 in relation
 
 
to the superfund scheme.
 
80
Responding to events of concern
 
 
(1)
If an event of concern takes place in relation to an operating superfund, the
 
 
Regulator must require the responsible body or the trustees of the superfund
20
 
scheme, or both jointly, to propose a plan for responding to the event of
 
 
concern (a “response plan”) within a period specified by the Regulator.
 
 
(2)
The Regulator must approve a proposed response plan if satisfied, having
 
 
regard to the interests of members of the superfund scheme, that the response
 
 
plan—
25
 
(a)
meets the requirements of section 81 (content of response plan), and
 
 
(b)
is an appropriate plan for responding to the event of concern.
 
 
(3)
If, having received a proposed response plan, the Regulator is not so
 
 
satisfied—
 
 
(a)
it must explain to the person that proposed the plan why not, and
30
 
(b)
that person must propose another response plan, within the period
 
 
required by the Regulator, that takes account of that explanation.
 
 
(4)
An approved response plan may be amended, or replaced with a new
 
 
approved response plan, by agreement between the person that proposed the
 
 
plan and the Regulator.
35
 
(5)
If the Regulator is satisfied—
 
 
(a)
that an approved response plan has been carried out, and
 
 
(b)
that the event of concern in question has been adequately resolved,
 
 
it must give a notice to that effect to the person that proposed the plan.
 

Page 83

 
(6)
In subsections (2) and (3) , “proposed response plan” means a response plan
 
 
proposed by virtue of subsection (1) or (3) (b) .
 
81
Content of response plan
 
 
(1)
The requirements mentioned in section 80 (2) (a) are the following.
 
 
(2)
A response plan must specify—
5
 
(a)
the outcome which the plan is intended to achieve,
 
 
(b)
the key steps which are to be taken to achieve that outcome,
 
 
(c)
when and by whom those steps are to be taken, and
 
 
(d)
how members of the superfund scheme are to be kept informed about
 
 
the carrying out of the plan.
10
 
(3)
Where the event of concern is the technical provisions threshold ceasing to
 
 
be met, the response plan must require the whole of the capital buffer to be
 
 
released to the trustees.
 
 
(4)
Where the event of concern is the scheme solvency threshold ceasing to be
 
 
met, the response plan must require so much of the capital buffer to be
15
 
released to the trustees as equals the lower of the following—
 
 
(a)
the amount that would enable the superfund scheme to meet the
 
 
requirement in section 222 (1) of the Pensions Act 2004 (requirement
 
 
to cover technical provisions);
 
 
(b)
the total value of the capital buffer.
20
 
(5)
Where the event of concern is a debt falling due to the trustees of the
 
 
superfund scheme under section 75 of the Pensions Act 1995 , the response
 
 
plan must require so much of the capital buffer to be released to the trustees
 
 
as equals the lower of the following—
 
 
(a)
the amount of the debt;
25
 
(b)
the total value of the capital buffer.
 
 
(6)
Where the event of concern is the protected liabilities threshold ceasing to be
 
 
met, the response plan must require the immediate winding up of the
 
 
superfund scheme.
 
 
(7)
A response plan must take account of the superfund’s continuity strategy
30
 
(but may deviate from it if, in the opinion of the person proposing the plan,
 
 
the course of action contemplated by the continuity strategy is not appropriate
 
 
in the circumstances).
 
 
(8)
A response plan must not require the release of the capital buffer (to any
 
 
extent) except as set out in subsection (3) , (4) or (5) .
35
 
(9)
A response plan must meet any other requirements specified in regulations
 
 
made by the Secretary of State, including in particular as to how the value
 
 
of the capital buffer, or of any assets released from it, is to be determined for
 
 
the purposes of a requirement within subsection (4) or (5) .
 
 
(10)
Regulations under subsection (9) are subject to the negative procedure.
40

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82
Regulator’s direction-making powers during period of concern
 
 
(1)
The Regulator may during a period of concern direct a member of the
 
 
superfund group or the trustees of the superfund scheme to do any or all of
 
 
the following—
 
 
(a)
take a specified step that an approved response plan identifies as one
5
 
which they are to take;
 
 
(b)
take a specified step that the Regulator considers likely to enable or
 
 
facilitate the carrying out of an approved response plan;
 
 
(c)
if no response plan has been approved, take a specified step that the
 
 
Regulator considers necessary or expedient for the purpose of
10
 
responding to the event of concern in the interests of members of the
 
 
superfund scheme;
 
 
(d)
ensure that for a specified period—
 
 
(i)
no payments are made out of the assets of the superfund
 
 
scheme to or in respect of members;
15
 
(ii)
no transfers of liabilities are made from the superfund scheme.
 
 
(2)
A member of the superfund group, and the trustees of the superfund scheme,
 
 
must comply with a direction given to them by the Regulator under this
 
 
section ; and if compliance with a direction results in a breach of the rules of
 
 
the scheme, the breach is to be disregarded for all purposes.
20
 
(3)
If an approved response plan contemplates that a person will become the
 
 
responsible body of a superfund, and that person agrees to become the
 
 
responsible body, the Regulator may direct that that person is to become the
 
 
responsible body from a specified time.
 
 
(4)
In this section , “specified” means specified (or of a description specified) in
25
 
the direction.
 
 
(5)
See section 83 for further provision about directions under subsection (1) (d) .
 
 
83
Directions to pause payments or transfers of liabilities: supplementary
 

provision

 
 
(1)
This section applies to a direction under section 82 (1) (d) (a “pause direction”).
30
 
(2)
The Regulator may make a pause direction only if satisfied that doing so is
 
 
reasonably necessary to protect the interests of members of the superfund
 
 
scheme.
 
 
(3)
A pause direction may make different provision for different purposes.
 
 
(4)
The Regulator must cancel a pause direction if no longer satisfied as described
35
 
in subsection (2) .
 
 
(5)
A pause direction, so far as not already cancelled, ceases to have effect when
 
 
the period of concern to which it relates comes to an end.
 
 
(6)
A payment that would have fallen due but for a pause direction falls due
 
 
when the pause direction ceases to have effect.
40

Page 85

 
(7)
A pause direction within section 82 (1) (d) (ii) (no transfers of liabilities) does
 
 
not affect an order or provision falling within section 28 (1) of the Welfare
 
 
Reform and Pensions Act 1999 (pension sharing orders or provisions).
 
 
(8)
The Secretary of State may by regulations modify any provision of Part 4ZA
 
 
of the Pension Schemes Act 1993 (transfer rights etc) in its application to a
5
 
superfund scheme in relation to which a pause direction has effect containing
 
 
provision within section 82 (1) (d) (ii) (no transfer of liabilities).
 
 
(9)
Regulations under subsection (8) are subject to the affirmative procedure.
 
84
Fixed penalty notices
 
 
(1)
The Regulator may issue a fixed penalty notice to a person if it considers that
10
 
the person has failed to comply with a requirement imposed by or under
 
 
section 79 , 80 or 82 .
 
 
(2)
A “fixed penalty notice” is a notice requiring the person to whom it is issued
 
 
to pay a penalty within the period specified in the notice.
 
 
(3)
The penalty—
15
 
(a)
is to be determined in accordance with regulations made by the
 
 
Secretary of State, and
 
 
(b)
must not exceed £100,000.
 
 
(4)
A fixed penalty notice must—
 
 
(a)
state the amount of the penalty,
20
 
(b)
state the date before which the penalty must be paid, which must be
 
 
at least 28 days after the date on which the notice is issued,
 
 
(c)
specify the failure to which the penalty relates,
 
 
(d)
state that the Regulator may issue an escalating penalty notice under
 
 
section 85 if the person fails to comply with the requirement in
25
 
question, and
 
 
(e)
notify the person to whom the notice is issued of the review process
 
 
under section 43 of the Pensions Act 2008 and the right of referral to
 
 
a tribunal under section 44 of that Act (as applied by subsection (5) ).
 
 
(5)
The following sections of the Pensions Act 2008 apply to a penalty notice
30
 
under this section as they apply to a penalty notice under section 40 of that
 
 
Act—
 
 
(a)
section 42 (penalty notices: recovery);
 
 
(b)
section 43 (review of penalty notices);
 
 
(c)
section 44 (references to First-tier Tribunal or Upper Tribunal).
35
 
(6)
Regulations under subsection (3) (a) are subject to the negative procedure.
 
85
Escalating penalty notices
 
 
(1)
The Regulator may issue an escalating penalty notice to a person if—
 

Page 86

 
(a)
it considers that the person has failed to comply with a requirement
 
 
imposed by virtue of section 79 , 80 or 82 ,
 
 
(b)
it has already issued the person with a fixed penalty notice under
 
 
section 84 in respect of that failure, and
 
 
(c)
the period for paying the penalty specified in that notice has passed
5
 
without the requirement to which that notice related being complied
 
 
with.
 
 
(2)
An “escalating penalty notice” is a notice requiring a person to pay a penalty
 
 
calculated by reference to a daily rate if the person fails before a specified
 
 
date to comply with the requirement to which the notice relates.
10
 
(3)
The daily rate—
 
 
(a)
is to be determined in accordance with regulations made by the
 
 
Secretary of State, and
 
 
(b)
must not exceed £20,000.
 
 
(4)
The Regulator may not issue an escalating penalty notice to a person if—
15
 
(a)
the person has exercised the right of referral to a tribunal under section
 
 
44 of the Pensions Act 2008 (as applied by section 84 (5) ) in respect of
 
 
a fixed penalty notice issued under section 84 ,
 
 
(b)
the escalating penalty notice relates to the same failure as the fixed
 
 
penalty notice, and
20
 
(c)
the reference in respect of the fixed penalty notice has not been
 
 
determined.
 
 
(5)
An escalating penalty notice must—
 
 
(a)
specify the failure to which the penalty relates,
 
 
(b)
state that, if the person fails to comply with the requirement to which
25
 
the notice relates before a specified date, the person will be liable to
 
 
pay an escalating penalty,
 
 
(c)
state the daily rate of the escalating penalty and the way in which the
 
 
penalty is calculated,
 
 
(d)
state the date from which the escalating penalty will be payable,
30
 
(e)
state that the escalating penalty will continue to be payable at the
 
 
daily rate until the date on which the person complies with the
 
 
requirement to which the notice relates or an earlier date specified in
 
 
the notice, and
 
 
(f)
notify the person to whom the notice is issued of the review process
35
 
under section 43 of the Pensions Act 2008 and the right of referral to
 
 
a tribunal under section 44 of that Act (as applied by subsection (6)).
 
 
(6)
The following sections of the Pensions Act 2008 apply to an escalating penalty
 
 
notice under this section as they apply to an escalating penalty notice under
 
 
section 41 of that Act —
40
 
(a)
section 42 (penalty notices: recovery);
 
 
(b)
section 43 (review of penalty notices);
 
 
(c)
section 44 (references to First-tier Tribunal or Upper Tribunal).
 

Page 87

 
(7)
Regulations under subsection (3) (a) are subject to the negative procedure.
 
86
Withdrawal of authorisation
 
 
The Regulator may during a period of concern withdraw authorisation from
 
 
a superfund if satisfied that the superfund has failed to comply with the
 
 
requirements of Chapter 4 or this Chapter .
5
87
Release of capital buffer treated as reducing employer debt
 
 
Where some or all of the capital buffer is released in consequence of a debt
 
 
falling due to the trustees of the superfund scheme under section 75 of the
 
 
Pensions Act 1995 , the debt due under that section is treated as reduced by
 
 
the value of the assets released (as calculated in accordance with regulations
10
 
under section 81 (9) ).
 

Chapter 6

 

General provision and interpretation

 
88
Power to extend superfunds legislation to similar structures
 
 
(1)
The Secretary of State may by regulations—
15
 
(a)
apply any superfunds legislation, with or without modifications, to a
 
 
similar structure;
 
 
(b)
make, in relation to a similar structure, provision that is similar to or
 
 
that corresponds to any superfunds legislation.
 
 
(2)
“Superfunds legislation” means provision made by this Act (including
20
 
provision amending other legislation) so far as it applies in relation to
 
 
superfunds.
 
 
(3)
“Similar structure” means arrangements to which this Part does not (ignoring
 
 
this section) apply but that involve a trust-based occupational pension
 
 
scheme—
25
 
(a)
that has defined-benefit liabilities, and
 
 
(b)
that is not supported by a substantive employer covenant
 
 
(whether or not the scheme receives, or is managed or administered with a
 
 
view to its receiving, transfers of defined-benefit liabilities from other schemes).
 
 
(4)
The power under subsection (1) can be exercised so as to amend an Act.
30
 
(5)
Regulations under subsection (1) are subject to the affirmative procedure.
 
 
89
Construction of “occupational pension scheme” and “employer” in relation
 

to superfund schemes

 
 
(1)
This section applies to a pension scheme—
 
 
(a)
that is established for the purpose of receiving superfund transfers,
35
 
and
 

Page 88

 
(b)
that, immediately after it is established, is capable of having effect so
 
 
as to provide benefits to or in respect of people with service in
 
 
employment of a description.
 
 
(2)
For the purposes of the definition of “occupational pension scheme” in section
 
 
1(1) of the Pension Schemes Act 1993, the scheme is assumed to meet the
5
 
condition in paragraph (a) of that definition (condition that scheme be
 
 
established by employer for the purpose of providing benefits to employees).
 
 
(3)
For the purposes of the definitions of “employer” in section 124 (1) of the
 
 
Pensions Act 1995 , section 318 (1) (a) of the Pensions Act 2004 and section 92
 
 
of this Act, the scheme is assumed to relate to the description of employment
10
 
mentioned in subsection (1) (b) above (in addition to any other description of
 
 
employment to which it relates).
 
 
(4)
If—
 
 
(a)
the scheme includes more than one section, and
 
 
(b)
a section of the scheme is, immediately after the section comes into
15
 
being, capable of having effect so as to provide benefits to or in respect
 
 
of people with service in employment of a description,
 
 
then for the purposes of the definitions mentioned in subsection (3) , both the
 
 
section and the scheme are assumed to relate to the description of employment
 
 
mentioned in paragraph (b) (in addition to any other description of
20
 
employment to which they relate).
 
90
Consequential amendments
 
 
(1)
In the Pensions Act 1995, in section 75 (deficiencies in the assets), after
 
 
subsection (1A) insert—
 
 
“(1B)
In relation to a superfund scheme, section 53 (2) of the Pension Schemes
25
 
Act 2025 (sections treated as separate schemes) applies for the purposes
 
 
of this section as it applies for the purposes of Part 3 of that Act.”
 
 
(2)
In the Occupational Pension Schemes (Preservation of Benefit) Regulations
 
 
1991 (S.I. 1991/167), in regulation 12 (transfer of member’s accrued rights
 
 
without consent), after paragraph (1) insert—
30
 
“(1ZA)
Where—
 
 
(a)
the transferring scheme is required to be wound up, or its winding
 
 
up is required to continue, under section 154(1) of the Pensions Act
 
 
2004 (requirement to wind up schemes with sufficient assets to meet
 
 
protected liabilities), and
35
 
(b)
the receiving scheme is a superfund scheme within the meaning of
 
 
Part 3 of the Pension Schemes Act 2025 (see section 92 of that Act),
 
 
paragraph (1) of this regulation has effect as though for “the conditions set
 
 
out in paragraphs (2) and (3) of this regulation are” there were substituted
 
 
“the condition set out in paragraph (2) of this regulation is”.”
40

Page 89

 
(3)
See also the Schedule , which contains amendments to the Pensions Act 2004
 
 
that (in some cases) are consequential on this Part.
 
91
Transitional provision
 
 
(1)
The provision that may be made by virtue of section 101 (9) (a) (power to make
 
 
transitional or saving provision in connection with coming into force of Act)
5
 
includes special provision in relation to a superfund that has been authorised
 
 
under the interim regime; for example, provision—
 
 
(a)
for a provision of this Part not to apply to, or to apply differently in
 
 
respect of, a superfund that has been authorised under the interim
 
 
regime;
10
 
(b)
for a superfund that has been authorised under the interim regime to
 
 
be treated for the purposes of any provision of Chapter 4 or 5 as an
 
 
operating superfund.
 
 
(2)
For the purposes of subsection (1) , a superfund is “authorised under the
 
 
interim regime” if its name has been published on the Regulator’s website as
15
 
a result of its having made a successful application to the Regulator under
 
 
the arrangements for the assessment and supervision of superfunds operated
 
 
by the Regulator before the coming into force of this Part .
 
92
Interpretation of Part
 
 
(1)
In this Part —
20
 
“approved response plan” means a response plan which has been
 
 
approved by the Regulator under section 80 ;
 
 
“assets” , in relation to the capital buffer, includes cash;
 
 
“associate” , in relation to a body corporate, has the meaning given in
 
 
section 435 (6) of the Insolvency Act 1986 (read with section 435(11));
25
 
“authorised” , in relation to a superfund, means authorised under Chapter
 
 
2 (except in section 91);
 
 
“the capital adequacy threshold” has the meaning given by section 64 (2) ;
 
 
“capital buffer” has the meaning given by section 52 (3) ;
 
 
“the capital buffer arrangement” , in relation to the capital buffer, means
30
 
the contract or other arrangement referred to in section 52 (2) ;
 
 
“the ceding scheme” has the meaning given by section 58 (6) ;
 
 
“continuity strategy” has the meaning given by section 62 (4) ;
 
 
“defined benefits” has the same meaning as in Part 1 of the Pensions
 
 
Act 2008 (see section 99 of that Act);
35
 
“defined-benefit liability” means a liability to pay defined benefits to a
 
 
member of a pension scheme;
 
 
“the employer” , in relation to an occupational pension scheme, means
 
 
the employer of persons in the description of employment to which
 
 
the scheme in question relates (and see also section 89 );
40
 
“event of concern” has the meaning given by section 78 (1) ;
 
 
“the financial thresholds” has the meaning given by section 64 (1) ;
 

Page 90

 
“insurer buyout” , in relation to a pension scheme, means an arrangement
 
 
under which an insurer takes on responsibility for satisfying all the
 
 
liabilities of the scheme in full;
 
 
“key function” has the meaning given by section 69 (2) and (3) ;
 
 
“liabilities” , in relation to a pension scheme, includes present and future
5
 
liabilities;
 
 
“the management documents” has the meaning given by section 62 (3) ;
 
 
“not supported by a substantive employer covenant” has the meaning
 
 
given by section 52 (4) ;
 
 
“occupational pension scheme” has the same meaning as in the Pension
10
 
Schemes Act 1993 (see section 1 of that Act and section 89 above);
 
 
“the onboarding conditions” has the meaning given by section 58 (2) (read
 
 
with any regulations under section 58 (4) );
 
 
“operating superfund” means a superfund of which the superfund scheme
 
 
is an operating superfund scheme;
15
 
“operating superfund scheme” means a superfund scheme—
 
 
(a)
that is part of an authorised superfund or of a superfund whose
 
 
authorisation has been withdrawn under section 86 , and
 
 
(b)
to which one or more superfund transfers have been made;
 
 
“pension scheme” has the meaning given by section 1 (5) of the Pension
20
 
Schemes Act 1993 ;
 
 
“period of concern” has the meaning given by section 78 (2) ;
 
 
“permitted profit extraction” has the meaning given by section 66 (4) ;
 
 
“the protected liabilities threshold” has the meaning given by section
 
 
64 (4) ;
25
 
“the receiving superfund” has the meaning given by section 58 (6) ;
 
 
“the Regulator” means the Pensions Regulator;
 
 
“release” , in relation to the capital buffer, has the meaning given by
 
 
section 65 (2) ;
 
 
“response plan” has the meaning given by section 80 (1) ;
30
 
“the responsible body” , in relation to an authorised superfund, means—
 
 
(a)
the body corporate that applied for the superfund to be
 
 
authorised (see section 55 (2) ), or
 
 
(b)
where the Regulator has directed under section 82 (3) that
 
 
another person is to become the responsible body, that other
35
 
person;
 
 
“the rules of the scheme” , in relation to a trust-based occupational pension
 
 
scheme, includes the trust deed;
 
 
“the scheme solvency threshold” has the meaning given by section 64 (5) ;
 
 
“section” has the meaning given by section 53 ;
40
 
“superfund” has the meaning given by section 52 (5) ;
 
 
“superfund group” , in relation to a superfund, means the responsible
 
 
body and every body corporate—
 

Page 91

 
(a)
that is involved in the management or administration of the
 
 
superfund, and
 
 
(b)
that is an associate of the responsible body;
 
 
“superfund scheme” has the meaning given by section 52 (1) (read with
 
 
section 53);
5
 
“superfund transfer” has the meaning given by section 52 (6) ;
 
 
“supported by a capital buffer” has the meaning given by section 52 (2) ;
 
 
“the technical provisions threshold” has the meaning given by section
 
 
64 (3) ;
 
 
“transfer” , in relation to liabilities of a pension scheme, is to be read with
10
 
subsection (2) ;
 
 
“the transferred liabilities” has the meaning given by section 58 (6) ;
 
 
“trust-based occupational pension scheme” means an occupational pension
 
 
scheme established under a trust.
 
 
(2)
References in this Part to a transfer of liabilities from one pension scheme to
15
 
another are to any transaction whereby—
 
 
(a)
a person who has present or future rights to receive defined benefits
 
 
under the first scheme ceases to have those rights, and
 
 
(b)
that person instead acquires present or future rights to receive defined
 
 
benefits under the second scheme.
20
 
(3)
The Secretary of State may by regulations amend this section for the purpose
 
 
of changing the definition of “superfund group”.
 
 
(4)
Regulations under subsection (3) are subject to the affirmative procedure.
 

Part 4

 

Miscellaneous

25
93
Alienation or forfeiture of occupational pension
 
 
(1)
The Pensions Act 1995 is amended in accordance with subsections (2) and
 
 
(3) .
 
 
(2)
In section 91 (inalienability of occupational pension)—
 
 
(a)
in subsection (6) , in the words after paragraph (b) —
30
 
(i)
for “there is a dispute as to its amount” substitute “a dispute
 
 
has arisen as to the amount of the monetary obligation in
 
 
question”;
 
 
(ii)
for the words from “the obligation in question” to the end
 
 
substitute “one of the following conditions is met.”;
35
 
(b)
after subsection (6) insert—
 
 
“(6A)
The conditions mentioned in subsection (6) are—
 
 
(a)
that the dispute has been resolved by the parties to it;
 

Page 92

 
(b)
that the Pensions Ombudsman has made a
 
 
determination under Part 10 of the Pension Schemes
 
 
Act 1993 or Part 10 of the Pension Schemes (Northern
 
 
Ireland) Act 1993 (investigations) as to the amount of
 
 
the monetary obligation in question;
5
 
(c)
that the monetary obligation in question has become
 
 
enforceable—
 
 
(i)
under an order of a competent court, or
 
 
(ii)
in consequence of an award of an arbitrator or,
 
 
in Scotland, an arbiter to be appointed (failing
10
 
agreement between the parties) by the sheriff.”
 
 
(3)
In section 93 (forfeiture by reference to obligation to employer), in subsection
 
 
(3) —
 
 
(a)
for “there is a dispute” substitute “a dispute has arisen”;
 
 
(b)
for the words from “the obligation has become” to the end substitute
15
 
“—
 
 
“(a)
the dispute has been resolved by the parties to it,
 
 
(b)
the Pensions Ombudsman has made a determination
 
 
under Part 10 of the Pension Schemes Act 1993 or Part
 
 
10 of the Pension Schemes (Northern Ireland) Act 1993
20
 
(investigations) as to the amount of the monetary
 
 
obligation in question, or
 
 
(c)
the monetary obligation in question has become
 
 
enforceable—
 
 
(i)
under an order of a competent court, or
25
 
(ii)
in consequence of an award of an arbitrator or,
 
 
in Scotland, an arbiter to be appointed (failing
 
 
agreement between the parties) by the sheriff.”
 
 
(4)
The Pensions (Northern Ireland) Order 1995 is amended in accordance with
 
 
subsections (5) and (6) .
30
 
(5)
In Article 89 (inalienability of occupational pension)—
 
 
(a)
in paragraph (6) , in the words after sub-paragraph (b) —
 
 
(i)
for “there is a dispute as to its amount” substitute “a dispute
 
 
has arisen as to the amount of the monetary obligation in
 
 
question”;
35
 
(ii)
for the words from “the obligation in question” to the end
 
 
substitute “one of the following conditions is met.”;
 
 
(b)
after paragraph (6) insert—
 
 
“(6A)
The conditions mentioned in paragraph (6) are—
 
 
(a)
that the dispute has been resolved by the parties to it;
40
 
(b)
that the Pensions Ombudsman has made a
 
 
determination under Part 10 of the Pension Schemes
 
 
(Northern Ireland) Act 1993 or Part 10 of the Pension
 

Page 93

 
Schemes Act 1993 (investigations) as to the amount of
 
 
the monetary obligation in question;
 
 
(c)
that the monetary obligation in question has become
 
 
enforceable—
 
 
(i)
under an order of a competent court, or
5
 
(ii)
in consequence of an award of an arbitrator.”
 
 
(6)
In Article 91 (forfeiture by reference to obligation to employer), in paragraph
 
 
(3) —
 
 
(a)
for “there is a dispute” substitute “a dispute has arisen”;
 
 
(b)
for the words from “the obligation has become” to the end substitute
10
 
“—
 
 
“(a)
the dispute has been resolved by the parties to it,
 
 
(b)
the Pensions Ombudsman has made a determination
 
 
under Part 10 of the Pension Schemes (Northern Ireland)
 
 
Act 1993 or Part 10 of the Pension Schemes Act 1993
15
 
(investigations) as to the amount of the monetary
 
 
obligation in question, or
 
 
(c)
the monetary obligation in question has become
 
 
enforceable—
 
 
(i)
under an order of a competent court, or
20
 
(ii)
in consequence of an award of an arbitrator.”
 
94
Terminal illness
 
 
In the following provisions (which relate to the life expectancy required for
 
 
a person to be regarded as “terminally ill” for purposes relating to
 
 
compensation or assistance from the Pension Protection Fund or Financial
25
 
Assistance Scheme), for “6 months” or “six months” substitute “12 months”—
 
 
(a)
in the Pensions Act 2004, in Schedule 7, paragraph 25B(3);
 
 
(b)
in the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)),
 
 
in Schedule 6, paragraph 25B(3);
 
 
(c)
in the Pensions Act 2008, in Schedule 5, paragraph 12(3);
30
 
(d)
in the Pensions (No. 2) Act (Northern Ireland) 2008 (c.13 (N.I.)), in
 
 
Schedule 4, paragraph 12(3);
 
 
(e)
in the Financial Assistance Scheme Regulations 2005 (S.I. 2005/1986),
 
 
regulations 2(9) and 17(3D)(b)(i).
 
95
Pension protection levies
35
 
(1)
The Pensions Act 2004 is amended as follows.
 
 
(2)
In section 113 (investment of funds), in subsection (2)(b), omit “174 or”.
 
 
(3)
For the italic heading before section 174 substitute “Pension protection levies”.
 
 
(4)
Omit section 174 (initial levy).
 

Page 94

 
(5)
In section 175 (pension protection levies)—
 
 
(a)
for subsection (1) substitute—
 
 
“(1)
For each financial year, the Board—
 
 
(a)
may impose a risk-based pension protection levy in
 
 
respect of a description of eligible scheme (or in respect
5
 
of all eligible schemes), and
 
 
(b)
if it does so, may also impose a scheme-based pension
 
 
protection levy in respect of the same or a different
 
 
description of eligible scheme (or in respect of all
 
 
eligible schemes).
10
 
In this Chapter “pension protection levy” means a levy imposed
 
 
in accordance with this section.”;
 
 
(b)
in subsection (3), after paragraph (a) insert—
 
 
“(aa)
the risks associated with a description of scheme which
 
 
the Board considers is not supported by a substantive
15
 
employer covenant;”;
 
 
(c)
in subsection (5), in the words before paragraph (a), after “financial
 
 
year” insert “for which it decides to impose the pension protection
 
 
levies (or one of them)”;
 
 
(d)
omit subsection (7);
20
 
(e)
before subsection (8) insert—
 
 
“(7A)
For the purposes of subsection (3) (aa) , a scheme is “not
 
 
supported by a substantive employer covenant” if, based on
 
 
the financial position of the employer, there is no realistic
 
 
prospect of the employer being able to provide the trustees or
25
 
managers with material financial support for the purpose of
 
 
satisfying liabilities of the scheme.
 
 
For that purpose the employer’s “financial position” means its
 
 
financial position ignoring—
 
 
(a)
any capital buffer (within the meaning of Part 3 of the
30
 
Pension Schemes Act 2025), and
 
 
(b)
any financial support which it may obtain from another
 
 
person but to which it is not entitled.”;
 
 
(f)
in subsection (8), omit the definition of “initial period”;
 
 
(g)
in subsection (10)—
35
 
(i)
in the words before paragraph (a), for “duty” substitute
 
 
“power”;
 
 
(ii)
omit paragraph (b) and the “and” before it.
 
 
(6)
In section 176 (supplementary provisions about pension protection levies)—
 
 
(a)
in subsection (1)—
40
 
(i)
for paragraph (a) substitute—
 
 
“(a)
no pension protection levies were imposed in
 
 
the previous financial year, or”;
 

Page 95

 
(ii)
in paragraph (b), for “the pension protection levies” substitute
 
 
“any pension protection levies”;
 
 
(iii)
omit paragraph (c) and the “or” before it;
 
 
(b)
for subsection (2) substitute—
 
 
“(2)
The Board must publish in the prescribed manner details of—
5
 
(a)
any decision to impose, or not to impose, the levies for
 
 
a financial year in respect of a description of scheme;
 
 
(b)
any determination under section 175(5).”
 
 
(7)
In section 177 (amounts to be raised by the pension protection levies)—
 
 
(a)
at the beginning insert—
10
 
“(A1)
Subsections (1) to (5) apply where the Board decides to impose one
 
 
or both of the pension protection levies for a financial year.”;
 
 
(b)
in each of subsections (1), (2) and (3), for “a financial year” substitute “the
 
 
financial year”;
 
 
(c)
omit subsection (4);
15
 
(d)
for subsection (5) substitute—
 
 
“(5)
The Board must impose pension protection levies for the financial
 
 
year in a form which it estimates will raise an amount which does
 
 
not exceed the sum of—
 
 
(a)
the amount estimated under subsection (1) in respect of any
20
 
pension protection levies imposed for the previous financial
 
 
year, and
 
 
(b)
25% of the levy ceiling for the previous financial year.”;
 
 
(e)
in subsection (8), for the words from “Regulations” to “(6),” substitute “An
 
 
order under subsection (6)”;
25
 
(f)
in subsection (9), omit paragraph (b) and the “and” before it.
 
 
(8)
In section 178 (levy ceiling)—
 
 
(a)
in subsection (1), omit “for which levies are required to be imposed
 
 
under section 175”;
 
 
(b)
omit subsection (2);
30
 
(c)
in subsection (3), in the words before paragraph (a), omit “after the
 
 
first year for which levies are imposed under section 175”.
 
 
(9)
Omit section 180 (transitional provision now spent).
 
 
(10)
In section 181 (calculation, collection and recovery of levies), in subsection
 
 
(1), omit paragraph (a) and the “and” after it.
35
 
(11)
In section 316 (parliamentary control of subordinate legislation), in subsection
 
 
(2), omit paragraph (c).
 
96
Pensions dashboards
 
 
(1)
In section 4A of the Financial Guidance and Claims Act 2018 (specific functions
 
 
included in the pensions guidance function)—
40

Page 96

 
(a)
in subsection (2)—
 
 
(i)
omit the “and” after paragraph (b);
 
 
(ii)
after paragraph (c) insert—
 
 
“(d)
the Pension Protection Fund, including
 
 
information relating to an individual, and
5
 
(e)
the financial assistance scheme, including
 
 
information relating to an individual.”;
 
 
(b)
in subsection (6), at the appropriate place insert—
 
 
““financial assistance scheme” means the scheme provided for by
 
 
regulations under section 286 of the Pensions Act 2004 (financial
10
 
assistance scheme for members of certain pension schemes);”.
 
 
(2)
The Pensions Act 2004 is amended as follows.
 
 
(3)
In section 203 (provision of information relating to the Pension Protection
 
 
Fund to members of schemes etc)—
 
 
(a)
in subsection (1)(a), after “times” insert “or in prescribed
15
 
circumstances”;
 
 
(b)
after subsection (1) insert—
 
 
“(1A)
Regulations under subsection (1)(a) may make provision about
 
 
how information is to be provided, including provision
 
 
requiring—
20
 
(a)
the use of electronic communications;
 
 
(b)
the use of facilities or services specified or of a
 
 
description specified in the regulations;
 
 
(c)
information to be provided in such a way that it can
 
 
subsequently be provided by means of—
25
 
(i)
a qualifying pensions dashboard service, or
 
 
(ii)
the pensions dashboard service provided by the
 
 
Money and Pensions Service.
 
 
(1B)
In subsection (1A) —
 
 
“pensions dashboard service” means a pensions dashboard
30
 
service within the meaning of section 238A(1);
 
 
“qualifying pensions dashboard service” has the meaning
 
 
given by section 238A(2).”
 
 
(4)
In section 238A (qualifying pensions dashboard service), in subsection (4),
 
 
after paragraph (b) insert—
35
 
“(ba)
information of a prescribed description about—
 
 
(i)
the Pension Protection Fund;
 
 
(ii)
the financial assistance scheme;
 
 
(bb)
Pension Protection Fund information relating to the individual
 
 
in question of such description as may be prescribed;
40

Page 97

 
(bc)
financial assistance scheme information relating to the
 
 
individual in question of such description as may be
 
 
prescribed;”.
 
 
(5)
In section 238C (interpretation), in subsection (4), at the appropriate place
 
 
insert—
5
 
““financial assistance scheme” means the scheme provided for by
 
 
regulations under section 286 (financial assistance scheme for members
 
 
of certain pension schemes);”.
 

Part 5

 

General

10
97
Amendments of Pensions Act 2004
 
 
The Schedule amends the Pensions Act 2004 in consequence of or in connection
 
 
with this Act.
 
98
Regulations: general
 
 
(1)
Regulations under this Act are to be made by statutory instrument.
15
 
(2)
A power to make regulations under this Act includes power to make
 
 
incidental, supplementary, consequential or transitional provision.
 
 
(3)
A power to make regulations under this Act may be exercised—
 
 
(a)
either in relation to all cases to which the power extends, or in relation
 
 
to those cases subject to specified exceptions, or in relation to any
20
 
specified cases or classes of case;
 
 
(b)
so as to make, as respects the cases in relation to which it is exercised—
 
 
(i)
the full provision to which the power extends or any less
 
 
provision (whether by way of exception or otherwise),
 
 
(ii)
the same provision for all cases in relation to which the power
25
 
is exercised, or different provision for different cases or different
 
 
classes of case or different provision as respects the same case
 
 
or class of case for different purposes of this Act, or
 
 
(iii)
any such provision either unconditionally or subject to any
 
 
specified condition.
30
 
(4)
A power to make regulations under any provision of this Act does not restrict
 
 
the width of any power to make regulations under any other provision of
 
 
this Act or under any other enactment.
 
 
(5)
This section does not apply to regulations under section 101 .
 
99
Regulations: procedure
35
 
(1)
Where regulations under this Act are subject to “the affirmative procedure”,
 
 
the regulations may not be made unless a draft of the statutory instrument
 

Page 98

 
containing them has been laid before, and approved by a resolution of, each
 
 
House of Parliament.
 
 
(2)
Where regulations under this Act are subject to “the negative procedure”, the
 
 
statutory instrument containing them is subject to annulment in pursuance
 
 
of a resolution of either House of Parliament.
5
 
(3)
Any provision that may be made by regulations under this Act subject to the
 
 
negative procedure may instead be made by regulations subject to the
 
 
affirmative procedure.
 
100
Extent
 
 
(1)
Subject to subsection (2) , this Act extends to England and Wales and Scotland.
10
 
(2)
Any amendment, repeal or revocation made by this Act has the same extent
 
 
as the provision amended, repealed or revoked.
 
101
Commencement
 
 
(1)
Any provision of or amendment made by this Act, so far as it confers a power
 
 
to make subordinate legislation, comes into force on the day on which this
15
 
Act is passed.
 
 
(2)
So far as not brought into force under subsection (1) , this Act comes into force
 
 
as follows.
 
 
(3)
Part 1 comes into force on such day as the Secretary of State may by
 
 
regulations appoint.
20
 
(4)
Part 2 comes into force as follows—
 
 
(a)
Chapters 1 and 2 come into force on the day on which this Act is
 
 
passed;
 
 
(b)
Chapter 3 comes into force on such day after 31 December 2029 as
 
 
the Secretary of State may by regulations appoint;
25
 
(c)
Chapter 4 comes into force on such day as the Treasury may by
 
 
regulations appoint;
 
 
(d)
Chapter 5 comes into force on such day as the Secretary of State may
 
 
by regulations appoint.
 
 
(5)
Regulations made under a power conferred by Chapter 3 of Part 2 , except so
30
 
far as they relate to the preparation and publishing of a report under section
 
 
28C (11) (b) of the Pensions Act 2008 or the Secretary of State’s duty to consult
 
 
under section 28C (13) of that Act, are not to come into force before 1 January
 
 
2030.
 
 
(6)
Part 3 comes into force on such day as the Secretary of State may by
35
 
regulations appoint.
 
 
(7)
Part 4 comes into force as follows—
 

Page 99

 
(a)
sections 93 and 94 come into force at the end of the period of two
 
 
months beginning with the day on which this Act is passed;
 
 
(b)
section 95 comes into force on such day as the Secretary of State may
 
 
by regulations appoint;
 
 
(c)
section 96 comes into force on the day on which this Act is passed.
5
 
(8)
This Part comes into force as follows—
 
 
(a)
sections 97 to 102 come into force on the day on which this Act is
 
 
passed;
 
 
(b)
the Schedule comes into force on such day as the Secretary of State
 
 
may by regulations appoint.
10
 
(9)
Transitional or saving provision may by regulations be made—
 
 
(a)
by the Secretary of State in connection with the coming into force of
 
 
any provision of this Act except Chapter 4 of Part 2 ;
 
 
(b)
by the Treasury in connection with the coming into force of any
 
 
provision of Chapter 4 of Part 2 .
15
 
(10)
Regulations under this section —
 
 
(a)
may make different provision for different purposes;
 
 
(b)
are to be made by statutory instrument.
 
102
Short title
 
 
This Act may be cited as the Pension Schemes Act 2025.
20

Page 100

 
Schedule
Section 97
 

Amendments of Pensions Act 2004

 
 
1
The Pensions Act 2004 is amended as follows.
 
 
2
In section 10 (functions exercisable by the Determinations Panel), in
 
 
subsection (6), at the end insert—
5
 
“(m)
section 55 of the Pension Schemes Act 2025 (application for
 
 
authorisation of a superfund);
 
 
(n)
section 58 of that Act (application for approval of a
 
 
superfund transfer);
 
 
(o)
section 70 of that Act (application for approval of individual
10
 
to be responsible for key function in relation to superfund);
 
 
(p)
section 72 of that Act (application to approve a person to be
 
 
a trustee of a superfund scheme).”
 
 
3
In section 13 (improvement notices) in subsection (7), after paragraph (i)
 
 
insert—
15
 
“(j)
Part 2 or 3 of the Pension Schemes Act 2025.”
 
 
4
In section 70 (duty to report breaches of the law), in subsection (1), at the
 
 
end insert—
 
 
“(g)
in relation to an operating superfund—
 
 
(i)
a member of the superfund group;
20
 
(ii)
a person who is responsible for a key function.”
 
 
5
In section 72 (provision of information) subsection (2), after paragraph (c)
 
 
(but before the “and” that follows it) insert—
 
 
“(ca)
in relation to an operating superfund—
 
 
(i)
a member of the superfund group, and
25
 
(ii)
a person who is responsible for a key function,”.
 
 
6
(1)
In section 73 (inspection of premises), subsection (2) is amended as follows.
 
 
(2)
After paragraph (dc) insert—
 
 
“(dd)
any of the following provisions of the Pension Schemes Act
 
 
2025—
30
 
(i)
Chapter 1 of Part 2 (value for money);
 
 
(ii)
Part 3 (superfunds);”
 
 
(3)
In paragraph (e), for “(dc)” substitute “(dd)”.
 
 
7
In section 76 (inspection of premises: supplementary), in subsection (3)(a),
 
 
after “of this Act,” insert “section 84 or 85 of the Pension Schemes Act
35
 
2025,”.
 
 
8
In section 77A (fixed penalty notices), at the end insert—
 
 
“(7)
Where the recipient of the notice is—
 
 
(a)
a trustee of an operating superfund scheme,
 

Page 101

 
(b)
the responsible body of an operating superfund, or
 
 
(c)
a person responsible for a key function in relation to an
 
 
operating superfund,
 
 
subsection (3)(b) has effect as though the figure mentioned there
 
 
were £100,000.”
5
 
9
In section 77B (escalating penalty notices), at the end insert—
 
 
“(9)
Where the recipient of the notice is—
 
 
(a)
a trustee of an operating superfund scheme,
 
 
(b)
the responsible body of an operating superfund, or
 
 
(c)
a person responsible for a key function in relation to an
10
 
operating superfund,
 
 
subsection (5)(b) has effect as though the figure mentioned there
 
 
were £20,000.”
 
 
10
In section 80 (offences of providing false or misleading information), in
 
 
subsection (1)(c)—
15
 
(a)
in the words before sub-paragraph (i), after “under” insert “any of
 
 
the following”;
 
 
(b)
omit the “or” after sub-paragraph (v);
 
 
(c)
each of sub-paragraphs (i) to (vi) becomes an unnumbered
 
 
paragraph;
20
 
(d)
at the end insert—
 
 
“Part 3 of the Pension Schemes Act 2025 (superfunds).”
 
 
11
In section 80A (financial penalty for providing false or misleading
 
 
information to Regulator), in subsection (2)(c)—
 
 
(a)
in the words before sub-paragraph (i), after “under” insert “any of
25
 
the following”;
 
 
(b)
omit the “or” after sub-paragraph (v);
 
 
(c)
each of sub-paragraphs (i) to (vi) becomes an unnumbered
 
 
paragraph;
 
 
(d)
at the end insert—
30
 
“Part 3 of the Pension Schemes Act 2025 (superfunds).”
 
 
12
(1)
Section 90 (codes of practice issued by Regulator) is amended as follows.
 
 
(2)
In subsection (2), after paragraph (jd) insert—
 
 
“(je)
the process for making—
 
 
(i)
an application for authorisation of a superfund under
35
 
Chapter 2 of Part 3 of the Pension Schemes Act 2025;
 
 
(ii)
an application for approval of a superfund transfer
 
 
under Chapter 3 of that Part of that Act;
 
 
(jf)
the matters that the Pensions Regulator expects to take into
 
 
account in deciding—
40

Page 102

 
(i)
whether it is satisfied as described in section 55 (1) of
 
 
the Pension Schemes Act 2025 (condition for
 
 
superfund to be authorised);
 
 
(ii)
whether it is satisfied as described in section 58 (1) (c)
 
 
of that Act (“onboarding conditions” for superfund
5
 
transfers);
 
 
(jg)
the discharge of the duties imposed by Chapters 4 and 5 of
 
 
Part 3 of the Pension Schemes Act 2025 (ongoing
 
 
requirements for operating superfunds);”
 
 
(3)
In subsection (6), in the definition of “the pensions legislation”, omit the
10
 
“or” before paragraph (h) and after that paragraph insert—
 
 
“(i)
Part 2 or 3 of the Pension Schemes Act 2025.”
 
 
13
In section 93 (Regulator’s procedure in relation to its regulatory functions),
 
 
in subsection (2), after paragraph (pe) (but before the “and” that follows
 
 
it) insert—
15
 
“(pf)
the power to issue a notice under section 78 (1) (k) of the
 
 
Pension Schemes Act 2025 (Regulator notice triggering event
 
 
of concern for superfund);
 
 
(pg)
the power to give a direction under section 82 of the Pension
 
 
Schemes Act 2025 (directions in relation to superfund during
20
 
period of concern);”
 
 
14
In section 97 (special procedure: applicable cases), in subsection (5), after
 
 
paragraph (tk) insert—
 
 
“(tl)
the power under section 55 or 86 of the Pension Schemes
 
 
Act 2025 to withdraw authorisation from a superfund;
25
 
(tm)
the power under section 70 (8) or 72 (8) of the Pension
 
 
Schemes Act 2025 to suspend or revoke its approval for a
 
 
person to be responsible for a key function in relation to a
 
 
superfund or to be a trustee of a superfund scheme;
 
 
(tn)
the power to issue a notice under section 78 (1) (k) of the
30
 
Pension Schemes Act 2025 (Regulator notice triggering event
 
 
of concern for superfund);
 
 
(to)
the power to give a direction under section 82 of the Pension
 
 
Schemes Act 2025 (directions in relation to superfund during
 
 
period of concern);”
35
 
15
In section 126 (pension protection: eligible schemes), after subsection (1A)
 
 
insert—
 
 
“(1B)
In relation to a superfund scheme, section 53 (2) of the Pension
 
 
Schemes Act 2025 (sections treated as separate schemes) applies for
 
 
the purposes of this Part as it applies for the purposes of Part 3 of
40
 
the Pension Schemes Act 2025.”
 

Page 103

 
16
In section 127 (pension protection: duty to assume responsibility for schemes
 
 
following insolvency event), after subsection (4) insert—
 
 
“(4A)
In relation to an eligible scheme that is a superfund scheme, if—
 
 
(a)
an event of concern takes place in relation to the scheme by
 
 
virtue of the protected liabilities threshold ceasing to be met,
5
 
and
 
 
(b)
no qualifying insolvency event occurred in relation to the
 
 
employer before the event of concern took place,
 
 
this Chapter applies as though a qualifying insolvency event had
 
 
occurred in relation to the employer immediately after the event of
10
 
concern took place.
 
 
(4B)
In subsection (4A) , "the protected liabilities threshold" and "event
 
 
of concern" have the same meaning as in Part 3 of the Pension
 
 
Schemes Act 2025.”
 
 
17
In section 222 (the statutory funding objective), after subsection (4) insert—
15
 
“(4A)
Regulations may, in relation to a superfund scheme—
 
 
(a)
provide that it is for the Regulator to determine which
 
 
methods and assumptions are to be used in calculating a
 
 
scheme’s technical provisions, and
 
 
(b)
require the Regulator, in making its determination, to take
20
 
into account prescribed matters and follow prescribed
 
 
principles.”
 
 
18
(1)
Section 224 (actuarial valuations and reports) is amended as follows.
 
 
(2)
After subsection (7A) insert—
 
 
“(7B)
Where the scheme in question is a superfund scheme, the trustees
25
 
must, as soon as reasonably practicable after receiving an actuarial
 
 
report, send a copy of it to the Regulator together with such other
 
 
information as may be prescribed.”
 
 
(3)
In subsection (8), for “or (7A)” substitute “, (7A) or (7B)”.
 
 
19
In section 256 (no indemnification for fines or civil penalties), in subsection
30
 
(1)(b), at the end insert “, or section 17 , 30 or 47 of the Pension Schemes
 
 
Act 2025.”
 
 
20
(1)
In section 318 (general interpretation), in subsection (1), at the appropriate
 
 
places insert—
 
 
““key function” , in relation to a superfund, has the same meaning as
35
 
in Part 3 of the Pension Schemes Act 2025 (see section 92 of that
 
 
Act)”;
 
 
“ “operating superfund” has the same meaning as in Part 3 of the
 
 
Pension Schemes Act 2025 (see section 92 of that Act)”;
 
 
“ “operating superfund scheme” has the same meaning as in Part 3 of
40
 
the Pension Schemes Act 2025 (see section 92 of that Act)”;
 

Page 104

 
“ “responsible body” , in relation to a superfund, has the same meaning
 
 
as in Part 3 of the Pension Schemes Act 2025 (see section 92 of that
 
 
Act)”;
 
 
“ “superfund” has the same meaning as in Part 3 of the Pension
 
 
Schemes Act 2025 (see section 92 of that Act)”;
5
 
“ “superfund group” has the same meaning as in Part 3 of the Pension
 
 
Schemes Act 2025 (see section 92 of that Act)”;
 
 
“ “superfund scheme” has the same meaning as in Part 3 of the Pension
 
 
Schemes Act 2025 (see section 92 of that Act)”;
 
 
“ “superfund transfer” has the same meaning as in Part 3 of the Pension
10
 
Schemes Act 2025 (see section 92 of that Act);”.
 
 
21
(1)
Schedule 2 (the reserved regulatory functions) is amended as follows.
 
 
(2)
For the heading of Part 5 substitute “Functions under the Occupational
 
 
and Personal Pension Schemes (Consultation by Employers and
 
 
Miscellaneous Amendment) Regulations 2006 (S.I. 2006/349)”.
15
 
(3)
Parts 4A and 4B are moved to after Part 5 and are renumbered as
 
 
(respectively) Parts 6 and 7.
 
 
(4)
Accordingly, paragraphs 44A to 44O are renumbered as (respectively)
 
 
paragraphs 46 to 60.
 
 
(5)
After Part 7 (as moved and renumbered by sub-paragraph (3) above)
20
 
insert—
 

Part 8

 

Functions under the Pension Schemes Act 2025

 
 
61
The power under section 55 (1) to authorise a superfund.
 
 
62
The power under section 55 (6) to withdraw authorisation from
25
 
a superfund that has not yet received a superfund transfer.
 
 
63
The power under section 58 to approve a superfund transfer.
 
 
64
The power under section 70 (1) to approve an individual to be
 
 
responsible for a key function.
 
 
65
The power under section 70 (8) to suspend or revoke an
30
 
individual’s approval to be responsible for a key function.
 
 
66
The power under section 72 (1) to approve a person to be a trustee
 
 
of a superfund scheme.
 
 
67
The power under section 72 (8) to suspend or revoke a person’s
 
 
approval to be a trustee of a superfund scheme.
35
 
68
The power under section 86 to withdraw authorisation from an
 
 
operating superfund.”
 
Amendments

No amendments available.