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Change 1
As published
20A Conversion of guaranteed minimum pension into other benefits: introduction
(1) In this section and sections 20B to 20H—
(a) the rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “guaranteed minimum pension rules”,
(b) “GMP conversion” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,
“GMP conversion” means—
(i) the amendment of a scheme in relation to an earner who was alive immediately before the conversion date so that it no longer contains the rules specified in sections 9(1)(a) and (b) and 13(1), or
(ii) the amendment of a scheme in relation to a person who, immediately before the conversion date, was the widow, widower or surviving civil partner of an earner so that it no longer contains the rules specified in section 13(1),
(ba) “P” means—
(i) in relation to a GMP conversion within paragraph (b)(i), the earner mentioned in that provision;
(ii) in relation to a GMP conversion within paragraph (b)(ii), the survivor mentioned in that provision,
(c) a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,
(d) “the conversion date” means the date on which that amendment takes effect,
(e) “the pre-conversion benefits” means the benefits provided under the scheme in relation to P immediately before the conversion date (disregarding money purchase benefits),
(f) “the post-conversion benefits” means the benefits which are provided under the converted scheme in relation to P (disregarding money purchase benefits),
(g) “the converted scheme” means the scheme as it has effect immediately after conversion, and
(h) “the trustees” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.
(2) The Department must give such guidance (if any) as it thinks appropriate about GMP conversion.
Your change, as a redline
20A Conversion of guaranteed minimum pension into other benefits: introduction
(1) In this section and sections 20B to 20H—
(a) the rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “guaranteed minimum pension rules”,
(b) “GMP conversion” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,
“GMP conversion” means—
(i) the amendment of a scheme in relation to an earner who was alive immediately before the conversion date so that it no longer contains the rules specified in sections 9(1)(a) and (b) and 13(1), or
(ii) the amendment of a scheme in relation to a person who, immediately before the conversion date, was the widow, widower or surviving civil partner of an earner so that it no longer contains the rules specified in section 13(1),
(ba) “P” means—
(i) in relation to a GMP conversion within paragraph (b)(i), the earner mentioned in that provision;
(ii) in relation to a GMP conversion within paragraph (b)(ii), the survivor mentioned in that provision,
(c) a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,
(d) “the conversion date” means the date on which that amendment takes effect,
(e) “the pre-conversion benefits” means the benefits provided under the scheme in relation to P immediately before the conversion date (disregarding money purchase benefits),
(f) “the post-conversion benefits” means the benefits which are provided under the converted scheme in relation to P (disregarding money purchase benefits),
(g) “the converted scheme” means the scheme as it has effect immediately after conversion, and
(h) “the trustees” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.
(2) The Department must give such guidance (if any) as it thinks appropriate about GMP conversion.
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