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Change 1
As published
68 Power of trustees to modify schemes by resolution.
(1) The trustees of a trust scheme may by resolution modify the scheme with a view to achieving any of the purposes specified in subsection (2).
(2) The purposes referred to in subsection (1) are—
(a) to extend the class of persons who may receive benefits under the scheme in respect of the death of a member of the scheme,
(b) to enable the scheme to conform with such arrangements as are required by section 241 of the Pensions Act 2004,
(c) to enable the scheme to comply with such terms and conditions as may be imposed by the Board of the Pension Protection Fund in relation to any payment made by it under section 185 or 186 of the Pensions Act 2004,
(d) to enable the scheme to conform with section 37(2), 76(2), 91 or 92,
(da) to enable the scheme to accommodate persons with pension credits or pension credit rights, and
(e) prescribed purposes.
(3) No modification may be made by virtue of subsection (2)(a) without the consent of the employer.
(4) Modifications made by virtue of subsection (2)(b) may include in particular—
(a) modification of any limit on the number of, or of any category of, trustees, or
(b) provision for the transfer or vesting of property.
(5) Nothing done by virtue of subsection (2)(d), or any corresponding provisions in force in Northern Ireland, shall be treated as effecting an alteration to the scheme in question for the purposes of section 591B (cessation of approval) of the Taxes Act 1988.
(6) Regulations may provide that this section does not apply to trust schemes falling within a prescribed class or description.
Your change, as a redline
68 Power of trustees to modify schemes by resolution.
(1) The trustees of a trust scheme may by resolution modify the scheme with a view to achieving any of the purposes specified in subsection (2).
(2) The purposes referred to in subsection (1) are—
(a) to extend the class of persons who may receive benefits under the scheme in respect of the death of a member of the scheme,
(b) to enable the scheme to conform with such arrangements as are required by section 241 of the Pensions Act 2004,
(c) to enable the scheme to comply with such terms and conditions as may be imposed by the Board of the Pension Protection Fund in relation to any payment made by it under section 185 or 186 of the Pensions Act 2004,
(d) to enable the scheme to conform with section 37(2), 76(2), 91 or 92,
(da) to enable the scheme to accommodate persons with pension credits or pension credit rights, and
(e) prescribed purposes.
(3) No modification may be made by virtue of subsection (2)(a) without the consent of the employer.
(4) Modifications made by virtue of subsection (2)(b) may include in particular—
(a) modification of any limit on the number of, or of any category of, trustees, or
(b) provision for the transfer or vesting of property.
(5) Nothing done by virtue of subsection (2)(d), or any corresponding provisions in force in Northern Ireland, shall be treated as effecting an alteration to the scheme in question for the purposes of section 591B (cessation of approval) of the Taxes Act 1988.
(6) Regulations may provide that this section does not apply to trust schemes falling within a prescribed class or description.
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