Law

Pension Schemes Act 1993

United Kingdom · statute

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In force since 2026-10-01, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 282 provisions
  1. Title and introductory text
  2. 1 Categories of pension schemes.
  3. 2 Constitution and functions of the Board.
  4. 3 Membership of the Board.
  5. 4 Reports of the Board.
  6. 5 Further provisions as to constitution and procedure of the Board.
  7. 6 Registration of occupational and personal pension schemes.
  8. 7 Issue of contracting-out certificates.
  9. 7A Meaning of “the first abolition date” and “the second abolition date”
  10. 7B Meaning of “contracted-out scheme” and “appropriate scheme” etc.
  11. 8 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.
  12. 9 Requirements for certification of schemes: general.
  13. 10 Protected rights and money purchase benefits.
  14. 11 Elections as to employments covered by contracting-out certificates.
  15. 12 Determination of basis on which scheme is contracted-out.
  16. 12A The statutory standard
  17. 12B Reference scheme
  18. 12C Transfer, commutation, etc
  19. 12D Entitlement to benefit
  20. 12E Former salary related contracted-out schemes to comply with GMP requirements
  21. 13 Minimum pensions for earners.
  22. 14 Earner’s guaranteed minimum.
  23. 15 Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.
  24. 15A Reduction of guaranteed minimum in consequence of pension debit.
  25. 16 Revaluation of earnings factors for purposes of s. 14: early leavers etc.
  26. 17 Minimum pensions for widows and widowers.
  27. 18 Treatment of insignificant amounts.
  28. 19 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.
  29. 20 Transfer of accrued rights.
  30. 21 Commutation, surrender and forfeiture.
  31. 22 Financing of benefits.
  32. 23 Securing of benefits.
  33. 24 Sufficiency of resources.
  34. 24A Conversion of guaranteed minimum pension into other benefits: introduction
  35. 24B The conversion conditions
  36. 24C Actuarial equivalence
  37. 24D Survivors' benefits
  38. 24E Procedural requirements
  39. 24F Transfer out
  40. 24G Powers to amend schemes
  41. 24H Enforcement of GMP conversion conditions
  42. 25 Power for Board to impose conditions as to investments and resources.
  43. 25A Requirements for schemes with members with protected rights
  44. 26 Persons who may establish scheme.
  45. 27 Identification and valuation of protected rights.
  46. 27A Requirements in relation to giving effect to protected rights
  47. 28 Ways of giving effect to protected rights.
  48. 28A Requirements for interim arrangements
  49. 28B Information about interim arrangements
  50. 29 The pension and annuity requirements.
  51. 30 Securing of liability for protected rights.
  52. 31 Investment and resources of schemes.
  53. 32 Suspension or forfeiture.
  54. 32A Discharge of protected rights on winding up: insurance policies
  55. 33 Tax requirements to prevail over requirements of section 31.
  56. 33A Appropriate schemes: “Blowing the whistle”
  57. 34 Cancellation, variation, surrender and refusal of certificates.
  58. 35 Surrender and cancellation of contracting-out certificates: issue of further certificates.
  59. 36 Surrender and cancellation of contracting-out certificates: cancellation of further certificates.
  60. 37 Alteration of rules of contracted-out schemes.
  61. 37A Transfer of liabilities etc: schemes contracted-out on or after 6 April 1997
  62. 38 Alteration of rules of appropriate schemes.
  63. 38A Regulations about relevant gender change cases
  64. 39 General power to make regulations.
  65. 40 Scope of Chapter II.
  66. 41 Reduced rates of Class 1 contributions
  67. 42 Review and alteration of rates of contributions applicable under s. 41.
  68. 42A Reduced rates of Class 1 contributions, and rebates
  69. 42B Determination and alteration of rates of contributions, and rebates, applicable under section 42A
  70. 43 Payment of minimum contributions to personal pension schemes.
  71. 44 Earner’s chosen scheme.
  72. 45 Amount of minimum contributions.
  73. 45A Determination and alteration of rates of minimum contributions under section 45
  74. 45B Money purchase and personal pension schemes: verification of ages
  75. 46 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.
  76. 46A Retirement in tax year after 5th April 2020
  77. 47 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 46.
  78. 48 Reduced benefits where minimum payments or minimum contributions paid.
  79. 48A Additional pension and other benefits
  80. 49 Women, married women and widows.
  81. 50 Powers of Inland Revenue to approve arrangements for scheme ceasing to be certified.
  82. 51 Calculation of guaranteed minimum pensions preserved under approved arrangements.
  83. 52 Supervision of former salary related contracted-out schemes
  84. 53 Supervision: former contracted-out schemes.
  85. 54 Supervision: former appropriate personal pension schemes.
  86. 55 Payment of state scheme premiums on termination of certified status.
  87. 56 Provisions supplementary to s. 55.
  88. 57 Elections to pay contributions equivalent premiums.
  89. 58 Amount of premiums payable under s. 55.
  90. 59 Alternative basis for revaluation of earnings factors for calculation of certain premiums.
  91. 60 Effect of payment of premiums on rights.
  92. 61 Deduction of contributions equivalent premium from refund of scheme contributions.
  93. 62 No recovery of state scheme premiums from earners etc.
  94. 63 Further provisions concerning calculations relating to premiums.
  95. 64 Actuarial tables for purposes of calculations relating to premiums.
  96. 65 Inclusion of former and future earners for some purposes of this Chapter.
  97. 66 Power to apply certain provisions to widowers.
  98. 67 Non-payment of contributions equivalent premiums.
  99. 68 Unpaid premiums: supplementary.
  100. 69 Scope of Chapter I: the preservation requirements.
  101. 70 Interpretation.
  102. 71 Basic principle as to short service benefit.
  103. 72 No discrimination between short service and long service beneficiaries.
  104. 73 Form of short service benefit and its alternatives.
  105. 74 Computation of short service benefit.
  106. 75 Credits.
  107. 76 Pension increases.
  108. 77 Assignment, surrender and commutation of benefit.
  109. 78 Forfeiture, etc.
  110. 79 Charges, liens and set-offs.
  111. 80 Power to modify ss. 77 to 79 as respects alternative benefits.
  112. 81 Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.
  113. 82 Supplementary regulations.
  114. 83 Scope of Chapter II.
  115. 84 Basis of revaluation.
  116. 85 Revaluation not to apply to substituted benefit.
  117. 86 Supplementary provisions.
  118. 87 General protection principle.
  119. 88 The relevant sum.
  120. 89 The appropriate addition.
  121. 90 The later earnings addition.
  122. 91 Special provision where employment continues after it ceases to be contracted-out by reference to scheme.
  123. 92 Supplementary provisions.
  124. 93 Scope of Chapter 1.
  125. 93A Right to statement of entitlement: benefits other than money purchase
  126. 94 Right to cash equivalent.
  127. 95 Ways of taking right to cash equivalent.
  128. 96 Further provisions concerning exercise of option under s. 95.
  129. 97 Calculation of cash equivalents.
  130. 97A Designation of funded public service defined benefits schemes
  131. 97B Designation of funded public service defined benefits schemes: Scotland
  132. 97C Reduction of cash equivalents in case of designated schemes
  133. 98 Loss of right to cash equivalent
  134. 99 Trustees’ duties after exercise of option.
  135. 99A Trustees' further duties: collective money purchase benefits
  136. 100 Withdrawal of applications.
  137. 100A Prohibition on excluding future accruals etc
  138. 100B Meaning of “scheme rules”: occupational pension schemes
  139. 100C Meaning of “normal pension age” in this Chapter
  140. 100D Interpretation of Chapter
  141. 101 Supplementary provisions.
  142. 101AA Scope of Chapter 5
  143. 101AB Right to cash transfer sum and contribution refund
  144. 101AC Notification of right to cash transfer sum or contribution refund
  145. 101AD Exercise of right under section 101AB
  146. 101AE Permitted ways of using cash transfer sum
  147. 101AF Calculation of cash transfer sum and contribution refund
  148. 101AG Duties of trustees or managers following exercise of right
  149. 101AH Powers of trustees or managers where right not exercised
  150. 101AI Rights under section 101AB: further provisions
  151. 101A Scope of Chapter I.
  152. 101B Interpretation.
  153. 101C Basic principle as to pension credit benefit.
  154. 101D Form of pension credit benefit and its alternatives.
  155. 101E Discharge of liability where pension credit or alternative benefits secured by insurance policies or annuity contracts.
  156. 101F Power to give transfer notice.
  157. 101G Restrictions on power to give transfer notice.
  158. 101H Benefits other than money purchase: statements of entitlement.
  159. 101I Calculation of cash equivalents.
  160. 101J Time for compliance with transfer notice.
  161. 101K Withdrawal of transfer notice.
  162. 101L Variation of the amount required to be used.
  163. 101M Effect of transfer on trustees’ duties.
  164. 101N Matters to be disregarded in calculations.
  165. 101NA Prohibition on excluding transfers of some rights without others etc
  166. 101O Service of notices.
  167. 101P Interpretation of Chapter II.
  168. 101Q Power to modify Chapter II in relation to hybrid schemes.
  169. 102 Scope of Chapter I: annual increase of certain occupational pensions.
  170. 103 Annual increase of later service component.
  171. 104 Annual increase of earlier service component where scheme is in surplus.
  172. 105 Proportional increase where first period is less than 12 months.
  173. 106 Restriction on increase where member is under 55.
  174. 107 Application of Chapter I to pensions not attributable to pensionable service.
  175. 108 No payments to employers from non-complying schemes.
  176. 109 Annual increase of guaranteed minimum pensions.
  177. 110 Requirement as to resources for annual increase of guaranteed minimum pensions.
  178. 111 Voluntary contributions.
  179. 111A Monitoring of employers’ payments to personal pension schemes.
  180. 111B Obtaining information for purposes of section 111A and corresponding Northern Ireland legislation.
  181. 112 Restrictions on investment of scheme’s resources in employer-related assets.
  182. 113 Disclosure of information about schemes to members etc.
  183. 113A Disclosure of information about transfers etc
  184. 113B Occupational pension schemes: requirements to refer members to guidance etc
  185. 114 Additional documents for members etc. and Registrar.
  186. 115 Powers as respects failure to comply with information requirements.
  187. 116 Regulations as to auditors.
  188. 117 Regulations as to form and content of advertisements.
  189. 118 Equal access requirements.
  190. 119 Requirement for independent trustee where employer becomes insolvent etc.
  191. 120 Members’ powers to apply to court to enforce duty under s. 119.
  192. 121 Further provisions as to appointment and powers of independent trustees.
  193. 122 Duty of insolvency practitioner or official receiver to give information to scheme trustees.
  194. 123 Interpretation of Chapter II.
  195. 124 Duty of Secretary of State to pay unpaid contributions to schemes.
  196. 125 Certification of amounts payable under s. 124 by insolvency officers.
  197. 126 Complaint to industrial tribunal.
  198. 127 Transfer to Secretary of State of rights and remedies.
  199. 128 Priority in bankruptcy etc.
  200. 129 Overriding requirements.
  201. 130 Extra-statutory benefits.
  202. 131 Relationship of preservation requirements and scheme rules.
  203. 132 Duty to bring schemes into conformity with indirectly-applying requirements.
  204. 133 Advice of the Board as to conformity of schemes with requirements.
  205. 134 Determination of questions whether schemes conform with requirements.
  206. 135 Persons competent to make applications under s. 134.
  207. 136 Applications to the Board to modify schemes (other than public service schemes).
  208. 137 Persons competent to make applications under s. 136.
  209. 138 Further provisions concerning the Board’s powers under s. 136.
  210. 139 Other functions of the Board as respects modification of schemes.
  211. 140 Effect of orders under ss. 136 and 139.
  212. 141 Modification of public service schemes.
  213. 142 Powers of the Board to wind up schemes.
  214. 143 Winding up of public service schemes.
  215. 144 Deficiencies in the assets of a scheme on winding up.
  216. 145 The Pensions Ombudsman.
  217. 145A Deputy Pensions Ombudsmen
  218. 146 Functions of the Pensions Ombudsman.
  219. 147 Death, insolvency or disability of authorised complainant.
  220. 148 Staying court proceedings where a complaint is made or a dispute is referred.
  221. 149 Procedure on an investigation.
  222. 150 Investigations: further provisions.
  223. 151 Determinations of the Pensions Ombudsman.
  224. 151A Interest on late payment of benefit
  225. 152 Power to make special county court rules.
  226. 153 Power to modify certain provisions of this Act.
  227. 154 Application of enactments as respects personal pension schemes.
  228. 155 Requirement to give information to the Secretary of State or the Board for the purposes of certain provisions.
  229. 156 Information for purposes of contracting-out.
  230. 157 Power of Secretary of State to obtain information in connection with applications under s. 124.
  231. 158 Disclosure of information between government departments etc.
  232. 158A Other disclosures by the Secretary of State.
  233. 159 Inalienability of guaranteed minimum pension ....
  234. 159A No forfeiture on bankruptcy of rights under personal pension schemes.
  235. 160 Terms of contracts of service or schemes restricting choice to be void.
  236. 161 Provisions excluding Chapter II of Part VII to be void.
  237. 162 Removal of restrictions on friendly societies’ pension business.
  238. 163 Exemption of certain schemes from rule against perpetuities.
  239. 164 Crown employment.
  240. 165 Application of certain provisions to cases with foreign element.
  241. 166 Reciprocity with other countries.
  242. 167 Application of general provisions relating to administration of social security.
  243. 168 Breach of regulations.
  244. 168A Offence in connection with the Registrar
  245. 169 Offences by bodies corporate.
  246. 170 Decisions and appeals
  247. 171 Questions arising in proceedings.
  248. 171A Reports by Inland Revenue.
  249. 172 Review of the Board’s determinations.
  250. 173 References and appeals from the Board.
  251. 174 Grants to advisory bodies etc
  252. 175 Levies towards certain expenditure
  253. 176 Fees for official services to schemes.
  254. 177 General financial arrangements.
  255. 178 Trustees and managers of schemes.
  256. 179 Linked qualifying service.
  257. 180 Normal pension age.
  258. 180A Insurer and long-term insurance business
  259. 181 General interpretation.
  260. 181A Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date
  261. 181B Money purchase benefits: supplementary
  262. 182 Orders and regulations (general provisions).
  263. 183 Sub-delegation.
  264. 184 Consultation with Social Security Advisory Committee about regulations under s. 36(6).
  265. 185 Consultations about other regulations.
  266. 186 Parliamentary control of orders and regulations.
  267. 187 Northern Ireland Constitution Act 1973: “reserved matters”.
  268. 188 Repeals.
  269. 189 Transitional provisions and savings.
  270. 190 Prospective and consequential amendments.
  271. 191 Transitory modifications.
  272. 192 Extent.
  273. 193 Short title and commencement.
  274. SCHEDULE 1 The Occupational Pensions Board
  275. SCHEDULE 2 Certification Regulations
  276. SCHEDULE 3 Methods of revaluing accrued pension benefits
  277. SCHEDULE 4 Priority in Bankruptcy etc
  278. SCHEDULE 5 Repeals
  279. SCHEDULE 6 Transitional Provisions and Savings
  280. SCHEDULE 8 Consequential Amendments
  281. SCHEDULE 9 Transitory Modifications
  282. TABLE OF DERIVATIONS

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282 provisions

SCHEDULE 9 Transitory Modifications

Sections 191 and 193(2). 1 (1) If— (a) no date has been appointed as the date on which a provision mentioned in column 1 of the following Table is to come into force before the commencement date, or (b) a date has been appointed which is later than the commencement date, then the paragraph of this Schedule mentioned in column 2 of the Table opposite that provision shall have effect until the appointed day. TABLE Provision | Paragraph of this Schedule (i) Section 69(7) of the Social Security Act 1973. | Paragraph 2. (ii) ... | . . . (iii) ... | . . . (iv) ... | . . . (v) ... | . . . (vi) Section 82(2) of the Courts and Legal Services Act 1990. | Paragraph 5. (vii) Paragraph 23 of Schedule 16 to the Friendly Societies Act 1992. | Paragraph 6. (viii) Paragraph 12 of Schedule 8 to the Judicial Pensions and Retirement Act 1993. | Paragraph 7(1). (ix) Paragraph 18(1) of Schedule 8 to the Judicial Pensions and Retirement Act 1993. | Paragraph 7(2). (x) Paragraph 18(2) of Schedule 8 to the Judicial Pensions and Retirement Act 1993. | Paragraph 7(3). (2) If— (a) a date has been appointed as the date on which a provision mentioned in column 1 of the Table in sub-paragraph (1) is to come into force for some purposes of that provision but not for others, and (b) that date is on or before the commencement date, then the paragraph mentioned in column 2 of the Table opposite that provision shall have effect for those other purposes of that provision (in so far as it is capable of doing so) until the relevant appointed day. (3) In this paragraph— “the commencement date”, means the date on which the provisions of this Act other than those mentioned in subsection (3) of section 193 come into force by virtue of an order under subsection (2) of that section; “the appointed day”, in relation to a provision mentioned in column 1 of the Table in sub-paragraph (1), means— (a) in the case mentioned in paragraph (a) of sub-paragraph (1), such day as may be appointed by order for the purposes of that provision— (i) in the case of the provision mentioned in paragraph (i) of that Table, by the Secretary of State; (ii) in the case of the provision mentioned in paragraph (vi) of that Table, by the Lord Chancellor or by the Secretary of State or by both acting jointly; (iii) in the case of the provision mentioned in paragraph (vii) of that Table, by the Treasury; and (iv) in the case of the provisions mentioned in paragraphs (viii) to (x) of that Table, by the appropriate Minister (within the meaning of section 30(1) of the Judicial Pensions and Retirement Act 1993); and (b) in the case mentioned in paragraph (b) of that sub-paragraph, the day appointed as the day on which that provision is to come into force. (4) An order under sub-paragraph (3) may— (a) appoint different days for different provisions or for different purposes of the same provision; (b) in the case of an order appointing a day until which paragraph 2 has effect, may make such transitional provision or savings as appear to the Secretary of State to be necessary or expedient in connection with section 163(9), and may make such adaptations of that section or of any provision of this Act deriving from the Social Security Act 1973 as appear to the Secretary of State to be necessary or expedient in consequence of the postponed (or partly postponed) operation of that section (whether before on or after the day appointed by the order); (c) in the case of an order appointing a day until which paragraph 5 has effect, may contain such incidental, supplemental or transitional provisions or savings as the person making it considers expedient; (d) in the case of an order appointing a day until which paragraph 6 has effect, may make such transitional provision or savings (whether or not involving the modification of any statutory provision) as appear to the Treasury necessary or expedient in connection with the bringing into force of the words which have effect by virtue of that order; (e) in the case of an order appointing a day until which paragraph 7 has effect, may make such transitional, consequential, supplementary or incidental provision or savings (whether or not involving the modification of the operation of the Judicial Pensions and Retirement Act 1993 or any other enactment) as appear to the appropriate Minister (within the meaning of section 30(1) of that Act) to be necessary or expedient for the purposes of or in connection with the bringing into force of the provisions which have effect by virtue of that order; and in sub-paragraph (2) “the relevant appointed day”, in relation to any purpose of a provision, means the day appointed as the day on which the provision is to come into force for that purpose. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) The Treasury may by regulations make such transitional and consequential provisions and such savings as they consider necessary or expedient in preparation for or in connection with or in consequence of the coming into force of the words which come into force when paragraph 6 ceases to have effect and such regulations may make modifications of any enactment contained in the Friendly Societies Act 1992 or in any other Act. Rule against perpetuities 2 In section 163, subsection (9) shall be omitted. Limited price indexation 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guaranteed minimum for married women and widows paying reduced rate contributions 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Friendly societies 6 In section 162(4)(c)(i), for the words “section 65A” there shall be substituted the words “ section 65(2) ”. Judicial pensions 7 (1) In section 146, subsection (3) shall be omitted. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) In Schedule 6, paragraph 17(3)(j) shall be omitted.

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TABLE OF DERIVATIONS

Notes: 1 This Table shows the derivation of the provisions of the consolidation. 2 The following abbreviations are used in the Table:— Acts of Parliament 1973 | = Social Security Act 1973 (c. 38) 1975 | = Social Security Act 1975 (c. 14) 1975P | = Social Security Pensions Act 1975 (c. 60) 1977 | = Social Security (Miscellaneous Provisions) Act 1977 (c. 5) 1978 | = Employment Protection (Consolidation) Act 1978 (c. 44) 1980 | = Social Security Act 1980 (c. 30) 1982 | = Social Security and Housing Benefits Act 1982 (c. 24) 1984 | = Health and Social Security Act 1984 (c. 48) 1985 | = Social Security Act 1985 (c. 53) 1986 | = Social Security Act 1986 (c. 50) 1989 | = Social Security Act 1989 (c. 24) 1990 | = Social Security Act 1990 (c. 27) 1992 | = Social Security (Consequential Provisions) Act 1992 (c. 6) 1993 | = Social Security Act 1993 (c. 3) Subordinate legislation S.I. 1987/1116 | = Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987 3 The abbreviation “Law Com Rec No.” followed by a number refers to the recommendation set out in the paragraph of that number in the Appendix to the Report of the Law Commission and the Scottish Law Commission (Cm.2184). 4 The entry “drafting” indicates a provision of a mechanical or editorial nature only affecting the arrangement of the consolidation. 5 The Table does not show the effect of transfer of functions orders. 6 The Table does not show the effect of the saving by paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (c.6), which preserves provisions of the Social Security Act 1975 (c.14) as that Act continues to operate for the purposes of the Social Security Pensions Act 1975 (c.60) by virtue of s.66(2) of the latter Act. Provision | Derivation 1 | 1973 ss.51(3), 99(1); 1975P s.66(1); 1980 s.4(1); 1986 s.84, Sch.10 para.28. 2(1) | 1973 s.66(1); drafting. (2) | 1973 s.66(1), (10)(a); 1985 Sch.5 para.1; 1986 Sch.10 para.4. 3(1), (2) | 1973 s.66(2). 4(1), (2) | 1973 s.66(6); Social Security Act 1981 (c.33) Sch.2 para.1. (3) | 1973 s.66(6A); Social Security Act 1981 (c.33) Sch.2 para.1. 5 | Drafting. 6(1) to (5) | 1975P s.59K(1) to (5); 1990 s.13(1). (6) to (8) | 1975P s.59K(7), (9); 1990 s.13(1). 7(1) | 1975P ss.30(1)(pt.), 31(1)(pt.); 1986 ss.1(8), 2(1)(a). (2) | 1975P s.31(1)(pt.). (3) | 1975P s.32(1). (4) | 1986 s.1(8). (5) | 1986 s.2(6). (6) | 1986 s.2(1)(c). (7) | 1975P s.31(7)(pt.); 1986 s.2(5)(pt.). 8(1) | 1975P s.30(1); 1986 Sch.2 para.4(a), Sch.10 para.15. (2) | 1975P ss.26(2), 30(1A),(1B); 1986 s.9(4), Sch.2 para.4(b), Sch.10 para.12(b). (3) | 1975P s.30(1C); 1986 Sch.2 para.4(b). (4) | 1975P s.30(3). (5) | 1975P s.30(4). 9(1) | 1975P s.32(2); 1986 Sch.2 para.5. (2) | 1975P s.32(2); 1986 s.9(4)(b), Sch.10 para.16(a). (3) | 1975P s.32(2A); 1986 Sch.1 para.6, Sch.2 para.5. (4) | 1975P s.32(5). (5) | 1986 s.2(2), Sch.1 para.6; S.I. 1987/1116 reg.3(1). (6) | 1975P s.32(2)(b), (2A)(c); S.I. 1987/1116 reg.3(1). 10(1) | 1986 Sch.1 para.7(1). (2) | 1975P s.32(2B)(c); 1986 Sch.1 para.7(2). (3) | 1986 Sch.1 para.7(2). 11(1), (2) | 1975P s.31(3). (3),(4) | 1975P s.31(4). (5) | 1975P s.31(5). 12(1), (2) | 1975P s.32(2C); 1986 Sch.2 para.5(b). (3) | 1975P s.32(2D); 1986 Sch.2 para.5(b). 13(1) | 1975P s.33(1); 1986 Sch.2 para.6(1)(a). (2) | 1975P s.33(1A); 1986 Sch.10 para.17; 1990 Sch.4 para.7(1); 1992 Sch.2 para.26. (3) | 1975P s.33(2). (4), (5) | 1975P s.33(3). (6) to (8) | 1975P s.33(5) to (7). 14(1) | 1975P s.35(1). (2) | 1975P s.35(2); 1986 Sch.8 para.8. (3) | 1975P s.35(2ZA); 1990 Sch.4 para.7(2); 1992 Sch.2 para.27(1). (4) | 1975P s.35(2A); 1989 Sch.6 para.5. (5),(6) | 1975P s.35(3); 1986 s.9(1). (7) | 1975P s.35(4). (8) | 1975P s.35(9). 15(1), (2) | 1975P s.35(6); 1977 s.3(2). (3), (4) | 1975P s.35(6A), (6B); 1986 s.9(2). 16(1) | 1975P s.35(5); Social Security Act 1979 (c.18) Sch.3 para.18(a); Social Security Act 1988 (c. 7) Sch.2 para.1(2), (3); 1992 Sch.2 para.27(2). (2) | 1975P s.35(7)(pt.); 1985 Sch.3 paras.2, 7. (3) | 1975P ss.35(7)(pt.), 45(1)(b); Social Security Act 1979 (c.18) Sch.3 para.18; 1992 Sch.2 para.27(2). (4) | 1975P s.35(8); 1985 Sch.3 para.8. (5) | 1975P s.35(9). 17(1) | 1975P s.36(1); 1986 s.9(3)(a), Sch.2 para.6(1)(b). (2), (3), (4) | 1975P s.36(3); 1986 s.9(3)(b). (5) | 1975P s.36(6), (8); 1992 Sch.2 para.28. (6) | 1975P s.36(7A), (8); 1986 s.9(3)(c), (4). (7) | 1975P s.36(7B); 1986 s.9(3)(c). 18(1) | 1975P s.60A; Social Security Act 1979 (c.18) s.18. (2) | 1975P s.60B; Social Security Act 1988 (c. 7) Sch.2 para.2. 19(1) | 1975P s.52C(1)(pt.); 1985 Sch.1 para.2; 1986 Sch.10 para.26; 1989 Sch.6 para.14. (2) | 1975P s.52C(2); 1985 Sch.1 para.2; 1986 Sch.10 para.26. (3), (4) | 1975P s.52C(4); 1985 Sch.1 para.2; 1986 Sch.10 para.26; 1990 Sch.4 para.10. (5) | 1975P s.52C(5); 1985 Sch.1 para.2; 1986 Sch.10 para.26(2); Law Com Rec No.1. (6) | 1975P s.52C(6); 1985 Sch.1 para.2. (7) | 1975P s.52C(7)(pt.); 1985 Sch.1 para.2. 20(1) | 1975P s.38(1); 1984 s.19(1); 1986 Sch.10 para.18. (2) to (5) | 1975P s.38(1A) to (1D); 1984 s.19(1). (6) | 1975P s.38(3); 1986 s.9(4). 21(1) | 1975P s.39(1). (2) | 1975P s.39(4); 1986 s.9(4). 22 | 1975P s.40(1). 23(1) | 1975P s.40(2); 1985 Sch.5 para.20(a). (2), (3) | 1975P s.40(3); 1977 s.22(8). (4) | 1975P s.40(2)(pt.), (3)(pt.); 1985 Sch.1 para.2; 1986 s.9(4)(h). (5) | 1975P s.52D(4); 1985 Sch.1 para.2. (6) | 1975P s.40(3)(pt.); 1985 Sch.1 para.2. (7) | 1975P s.40(4). 24(1), (2) | 1975P ss.41(1), 52D(4); 1985 Sch.1 para.2, Sch.5 para.20(b); 1986 s.9(4)(h). (3) | 1975P s.41(1A); 1985 Sch.5 para.21. (4) | 1975P s.41(5)(pt.). 25(1) | 1975P s.41(1) (pt.), (5) (pt.). (2) | 1975P s.41(2)(pt.). (3) | 1975P s.41(3). 26 | 1986 Sch.1 para.2. 27(1) | 1986 Sch.1 para.7(3). (2) | 1986 Sch.1 para.7(4)(a); 1989 Sch.6 para.19. (3) | 1986 Sch.1 para.7(4)(b). 28(1) | 1986 Sch.1 para.8; 1989 Sch.6 para.20. (2) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(1). (3) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(2); 1989 Sch.6 para.20. (4) to (6) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(3) to (5); 1990 Sch.4 para.6(1). (7) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(6). 29(1) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(7); 1990 Sch.4 para.6(1). (2) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(7A); 1989 Sch.6 para.20. (3), (4) | 1975P s.32(2B)(a) and (d); 1986 Sch.1 para.9(7) to (9). 30 | 1975P s.32(2B)(a) and (e); 1986 Sch.1 para.10. 31(1) | 1975P s.32(2B)(a); 1986 Sch.1 para.3. (2) | 1975P s.32(2B)(a); 1986 Sch.1 para.4. (3) | 1975P s.32(2B)(a), (b); 1986 Sch.1 para.5(1)(pt.). (4) | 1975P s.32(2B)(a), (b); 1986 Sch.1 para.5(1)(pt.)(2). 32 | 1975P s.32(2B)(a); 1986 Sch.1 para.11. 33 | 1975P s.32(2B)(a); 1986 Sch.1 para.12. 34(1) | 1975P s.31(2); 1986 s.2(1)(b). (2) | 1975P s.31(6). (3) | 1975P s.32(3); 1986 s.2(4). (4) | 1975P s.32(4). (5) | 1986 s.2(3). (6) | 1980 s.3(10)(pt.). (7) | 1975P s.41(2), (5). (8) | 1975P s.31(7); 1986 s.2(5). 35(1) | 1975P s.51A(1); 1982 s.40. (2) | 1975P s.51A(3); 1982 s.40. (3) | 1975P s.51A(4); 1982 s.40. (4) | 1975P s.51A(9); 1982 s.40. (5) | 1975P s.51A(11)(pt.); 1982 s.40. (6) | 1975P s.51A(12); 1982 s.40. 36(1) | 1975P s.51A(2); 1982 s.40. (2) | 1975P s.51A(3); 1982 s.40. (3) | 1975P s.51A(5); 1982 s.40. (4) | 1975P s.51A(6); 1982 s.40. (5) | 1975P s.51A(9); 1982 s.40. (6) | 1975P s.51A(10); 1982 s.40; 1992 Sch.2 para.32. (7) | 1975P s.51A(11)(pt.); 1982 s.40. 37(1) | 1975P s.50(1)(pt.); 1980 s.3(10)(pt.). (2) | 1975P s.50(1A); 1986 Sch.10 para.25. (3) | 1975P s.50(1)(pt.); 1986 Sch.10 para.25. (4) | 1975P s.50(2). (5) | 1975P s.50(3); 1986 Sch.2 para.10. (6) | 1986 s.9(6)(c). 38(1) | 1975P s.50(1); S.I. 1987/1116 reg.3(4). (2) | 1975P s.50(1A); S.I. 1987/1116 reg.3(5). (3) | 1975P s.50(1); S.I. 1987/1116 reg.3(4). (4) | 1975P s.50(2); S.I. 1987/1116 reg.3(3). (5) | S.I. 1987/1116 reg.3(6). (6) | 1975P s.50(1); S.I. 1987/1116 reg.3(4); Personal Pension Schemes (Appropriate Schemes) Regulations 1988 (S.I. 1988/137) reg.2(1); Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988 (S.I. 1988/474) reg.8(a). (7) | S.I. 1987/1116 reg.3(7). 39 | 1975P s.52. 40 | Drafting; 1975P s.26(1), (1A); 1986 Sch.2 para.2, Sch.10 para.12; 1992 Sch.2 para.20. 41(1) | 1975P s.27(1) to (3); 1985 Sch.5 para.17; Social Security (Class 1 Contributions: Contracted-out Percentages) Order 1992 (S.I. 1992/795) art. 2. (2) | 1975P s.27(4); 1986 Sch.10 para.13. (3) | 1975P s.27(5); 1992 Sch.2 para.21. 42(1) | 1975P s.28(1), (2); 1992 Sch.2 para.22. (2) to (5) | 1975P s.28(3) to (6). (6) | 1975P s.28(7); 1985 Sch.5 para.18. 43(1) | 1986 s.1(1). (2) to (6) | 1986 s.1(3) to (7). 44 | 1986 s.1(9) to (11). 45(1) | 1986 s.3(1)(a), (3), (4). (2) | 1986 s.3(1)(b); 1993 s.1(1). (3) | 1986 ss.1(2), 3(5); 1993 s.1(2). 46(1) | 1975P s.29(1); 1986 s.18, Sch.10 para.14; 1992 Sch.2 para.23(1). (2) | 1975P s.29A(1); 1992 Sch.2 para.24. (3) | 1975P s.29A(2); 1992 Sch.2 para.24. (4), (5) | 1975P s.29B(1), (2); 1992 Sch.2 para.24. (6), (7) | 1975P s.29C(1), (2); 1992 Sch.2 para.24. (8) | 1975P ss.29(3), 29A(3), 29B(3), 29C(3); 1992 Sch.2 para.23(3), 24. (9) | 1975P s.29A(4); 1992 Sch.2 para.24. 47(1) | 1986 s.9(5); 1992 Sch.2 para.79. (2) | 1975P s.29(2)(d), (c); 1986 Sch.10 para.14;1989 Sch.1 para.11; 1992 Sch.2 para.23(2). (3), (4) | 1975P s.52D(1); 1985 Sch.1 para.2; 1986 s.9(4)(h), Sch.10 para.27(1)(a), (b), (2); 1992 Sch.2 para.33. (5) | 1975P s.29(2)(a), (b); 1986 Sch.10 para.14;1989 Sch.1 para.11; 1992 Sch.2 para.23(2). 48(1), (2) | 1975P s.29(2A); 1986 s.4(1), Sch.2 para.3; 1992 Sch.2 paras.23(2), 77. (3) | 1975P s.29(2B); 1986 Sch.2 para.3. (4) | 1975P s.29(2C); 1986 s.4(2), Sch.2 para.3. 49 | 1975 s.130(1); 1975P s.66(2); 1992 Sch.2 para.40, Sch.3 para.10. 50(1) | 1975P ss.44(1), 44ZA(1); 1986 s.5(1), Sch.2 para.6(1)(f), 7, Sch.10 para.23. (2), (3) | 1975P ss.44(1C), (1D), 44ZA(2), (3); 1986 s.5(2), (3), Sch.2 para.7, Sch.10 para.23. (4), (5) | 1975P s.44(1A), (1B); 1984 s.19(2). (6) | 1980 s.3(7)(a). (7) | 1975P s.44(4); 1977 s.21(1) pt.); drafting. 51(1) to (3) | 1977 s.21(1); 1980 s.3(4); 1985 Sch.3 para.6, 7(1); 1986 Sch.8 para.11; 1989 Sch.6 para.15(b); 1992 Sch.2 para.44. (4) | 1977 s.21(2); 1980 s.3(4); 1985 Sch.3 para.6, 7(1); 1986 Sch.8 para.11; 1989 Sch.6 para.15(b). (5) | Drafting. 52(1) | Drafting. (2) | 1975P s.49(1); 1986 Sch.2 para.9(a). (3) | 1975P s.49(1); S.I. 1987/1116 reg.3(2), Sch.2 para.1. (4) | 1975P ss.49(1), 52D(4); 1985 Sch.1 para.2; 1986 s.9(4)(h), Sch.2 para.9(a). (5) | 1975P s.49(1); S.I. 1987/1116 reg.5(2). (6) | 1975P s.49(1); S.I. 1987/1116 reg.3(2), Sch.2 para.1(d). 53(1), (2) | 1975P s.49(2); 1986 Sch.2 para.9(b). (3) | 1975P s.49(2A); 1986 Sch.10 para.24. (4), (5) | 1975P s.49(5); 1986 Sch.2 para.9(c). 54(1) | 1975P s.49(2); S.I. 1987/1116 reg.3(2), Sch.2 para.2. (2) | 1975P s.49(2A); S.I. 1987/1116 reg.3(2), Sch.2 para.3. (3) | 1975P s.49(5); S.I. 1987/1116 reg.3(2), Sch.2 para.4. 55(1) | 1975P ss.44(2), 44ZA(4); 1985 Sch.5 para.27; 1986 s.5(4), (6), Sch.10 para.23; S.I. 1987/1116 reg.3(10). (2) | 1975P s.42(1), (2), (3); 1985 Sch.5 para.25; 1986 Sch.2 para.6(1)(f), Sch.10 para.21. (3) | 1975P s.44A(1); 1985 Sch.1 para.1; 1986 Sch.2 para.6(1)(g); 1989 Sch.6 para.11. (4), (5) | 1975P s.45(1), (6); 1977 s.22(7); 1985 Sch.5 para.25; 1986 Sch.2 para.6(1)(h). (6) | 1975P ss.42(1), 44(3), 44ZA(5), 44A(2), 45(1); 1986 s.5(5). 56(1) | 1975P s.44ZA(4); 1986 s.5(4), Sch.2 para.7. (2) | 1975P ss.43(6), 44(3), 44(2)(pt.), 44ZA(6), 44A(1), 45(1), (2); 1986 s.5(7). (3) | 1980 s.3(7)(b). (4) | 1975P s.43(2). (5) | 1975P s.43(3). (6) | 1975P ss.43(8), 45(6). 57(1) | 1975P s.43(6). (2) | 1975P s.43(4). (3) | 1975P s.43(5). (4) | 1975P s.43(4). 58(1), (2) | 1975P s.44(5). (3) | 1975P s.44ZA(7); 1986 s.5(8). (4) | 1975P s.43(1). (5) | 1975P s.44A(3). (6) | 1975P s.45(2) (pt.). (7) | 1975P s.43(2). 59(1), (2) | 1975P ss.44(6), 44A(3)(a); 1980 s.3(8); 1985 Sch.3 para.4, 7; 1992 Sch. 2 para.31. (3) | 1977 s.22(13); 1980 Sch.4 para.12. (4) | 1975P s.45(3); 1985 Sch.3 para.5, 7; 1986 Sch.8 para.10; 1992 Sch. 2 para.31. (5) | 1975P s.45(3); 1989 Sch.6 para.12(b). (6) | 1975P s.44(6); 1980 s.3(8). 60(1), (2) | 1975P s.44(9); 1986 s.9(4)(g). (3) | 1975P s.44ZA(8); 1986 s.5(9). (4), (5) | 1975P s.43(7). (6) | 1975P s.44A(4); 1985 Sch.1 para.1. (7) to (10) | 1975P s.44ZA(9) to (12); 1986 s.5(10) to (13). 61(1), (2) | 1975P s.47(1), (2), (12); 1977 s.22(14). (3) to (7) | 1975P s.47(3) to (7). (8) | 1975P s.47(8); 1977 s.22(14). (9), (10) | 1975P s.47(10). (11) | 1975P s.47(11). 62(1) | 1975P s.47(9). (2) | 1975P s.47(9A); 1985 Sch.5 para.30. 63(1) | 1975P ss.43(1), 44(5), 44ZA(14), 45(2), 47(2); 1986 s.5(15), Sch.10 para.23. (2) | 1975P s.44ZA(7), (9)(a)(i); 1986 s.5(8), (10)(a)(i). (3) | 1975P ss.43(1B), 44(5A); 1989 Sch.6 para.9(1). (4) | 1975P s.44(5B); 1989 Sch.6 para.9(1). (5) | 1975P ss.43(1), 44(8), 44ZA(14)(b), 45(5), 47(2); 1986 s.5(15)(b). 64(1), (2) | 1975P ss.44(7), 44A(3)(b), 44ZA(14)(a), 45(4); 1986 ss.5(15)(a), 16. (3) | 1986 s.16(3). (4) | 1975P s.45(4). (5) | 1986 ss.16(1), 83(3)(a), 84(2); Social Security Act 1975 (c.14) s.165; 1975P s.66(2); 1992 Sch. 3 para. 10. (6) | 1986 s.16(4), (5) 84(2); Social Security Act 1975 (c.14) s.165; 1975P s.66(2); 1992 Sch.2 para.80, Sch. 3 para. 10. (7) to (9) | 1986 s.16(6) to (8). 65 | 1975P s.44(10). 66 | 1986 s.9(6). 67(1) | 1975P s.60ZB; 1992 Sch.2 para.36. (2) | 1975P s.60ZD; 1992 Sch.2 para.36. (3), (4) | 1975P s.60ZE(1), (2); 1992 Sch.2 para.36. 68 | 1975P s.60ZF; 1992 Sch.2 para.36; Law Com Rec No.2. 69(1), (2) | 1973 s.63(1)(pt.); drafting. (3) | 1973 s.63(4)(a) (pt.); 1975P Sch.4 para.24. 70(1) | 1973 Sch.16 para.2; 1989 Sch.6 para.4(a); 1990 Sch.4 para.5(4)(a). (2), (3) | 1973 Sch.16 para.3. 71(1), (2) | 1973 Sch.16 para.6(1); 1986 s.10; S.I. 1987/1116 reg. 4(3); 1990 Sch.4 para.5(1). (3) to (6) | 1973 Sch.16 para.6(2) to (5). (7), (8) | 1973 Sch.16 para.7(1); 1975P Sch.4 para.32; 1986 s.10. (9) | 1973 Sch.16 para.7(2); 1986 s.10. 72 | 1973 Sch.16 para.8. 73(1) | 1973 Sch.16 para.9(1). (2) | 1973 s.58(1), Sch.16 para.9(2); S.I. 1987/1116 reg.4(4); Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990 (S.I. 1990/1141) reg.7(3). (3) | 1973 Sch.16 para.9(2A); 1985 Sch.5 para.3. (4), (5) | 1973 Sch.16 para.9(3), (4); Social Security Act 1973 (Commencement No.2) Order 1973 (S.I. 1973/1433) Sch.2. 74(1), (2) | 1973 Sch.16 para.10(1), (2). (3), (4), (5) | 1973 Sch.16 para.10(3). (6) | 1973 Sch.16 para.11. (7), (8) | 1973 Sch.16 para.12(1), (2). 75(1) | 1973 Sch.16 para.5. (2) | 1973 Sch.16 para.13(1). (3), (4) | 1973 Sch.16 para.13(2). (5) | 1973 Sch.16 para.13(3). (6), (7) | 1973 Sch.16 para.13(4), (5). 76 | 1973 Sch.16 para.14. 77(1) | 1973 Sch.16 para.15(1). (2) | 1973 Sch.16 para.15(1A); 1985 Sch.5 para.4. (3) | 1973 Sch.16 para.15(2); 1989 Sch.6 para.4(b) (4) | 1973 Sch.16 para.15(3); 1989 Sch.6 para.4(b); S.I. 1987/1116 reg.4(5), (6); Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990 (S.I. 1990/1141) reg.7(4). (5) | 1973 Sch.16 para.15(4)(pt.). (6) | 1973 Sch.16 para.15(4)(pt.); 1989 Sch.6 para.4(c); 1990 Sch.4 para.5(3). (7) | 1973 Sch.16 para.15(6). 78(1), (2) | 1973 Sch.16 para.16(1), (2). (3), (4) | 1973 Sch.16 para.16(3); Law Com Rec No.3. (5) | 1973 Sch.16 para.16(4); Official Secrets Act 1989 (c. 6) Sch.1 para.1(d). (6) | 1973 Sch.16 para.17(1); 1989 Sch.6 para.4(d); 1990 Sch.4 para.5(4)(b). (7) | 1973 Sch.16 para.17(2). 79(1), (2) | 1973 Sch.16 para.18(1). (3), (4) | 1973 Sch.16 para.18(2). 80 | 1973 s.58(1), Sch.16 paras.15(5), 19. 81 | 1975P s.52C(1); 1986 Sch.10 para.26(1). 82(1) | 1973 Sch.16 para.20. (2) | 1973 Sch.16 para.22. 83(1) | Drafting; 1975P Sch.1A para.1(1), (2), (4); 1985 Sch.1 para.3; 1990 Sch.4 para.5(4); S.I. 1987/1116 reg.3(10), Sch.4 para.1(a). (2) | 1975P Sch.1A para.1(3); 1985 Sch.1 para.3. (3) | S.I. 1987/1116 reg.3(10), Sch.4 para.1(a). 84(1) | 1975P Sch.1A para.2(1); 1985 Sch.1 para.3. (2) | 1975P Sch.1A paras.3(3), (4), 4(3), (4); 1985 Sch.1 para.3. (3) | 1975P Sch.1A para.5(3); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 paras.2, 3. (4) | Drafting; 1975P s.66(1), Sch.1A para.3, 4, 5; 1986 s.84(1), Sch.2 para.11 (5) | 1975P Sch.1A para.8; 1985 Sch.1 para.3; 1986 s.9(4)(i); 1992 Sch.2 para.41. 85 | 1975P Sch.1A para.6; 1985 Sch.1 para.3. 86(1) | 1975P Sch.1A para.9, 19; 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 paras.6, 14. (2) | 1975P Sch.1A para.10; 1985 Sch.1 para.3. 87(1) | 1975P s.41A(1)(pt.); 1984 Sch.6. (2) | 1975P s.41B(1)(pt.); 1986 s.9(4)(f); 1984 Sch.6. (3) | 1975P ss.41A(1)(pt.), 41B(1)(pt.); 1984 Sch.6; 1985 s.6(1), (3); 1986 s.9(4)(f); 1990 Sch.4 para.8(8). (4) | 1975P ss.41A(1C), 41B(1A); 1984 Sch.6; 1985 s.6(2), (4); 1986 s.9(4)(f); 1990 Sch.4 para.8(2), (5); Law Com Rec No.1. (5) | 1975P ss.41A(6), 41B(5); 1984 Sch.6; 1985 Sch.5 paras.23, 24; 1986 s.9(4)(f). (6) | 1975P ss.41A(10); 1984 Sch.6. (7) | 1975P s.41C(6); 1984 Sch.6. 88(1), (2) | 1975P ss.41A(3), 41B(3); 1984 Sch.6; 1985 s.6(5); 1986 s.9(4)(f). (3) | 1975P s.41A(4); 1984 Sch.6; 1986 Sch.10 para.20. (4) | 1975P s.41A(5); 1984 Sch.6; 1986 Sch.10 para.20. (5) | 1975P s.41A(7); 1984 Sch.6. 89 | 1975P ss.41A(2), 41B(2); 1984 Sch.6; 1985 Sch.5 para.23, 24; 1986 s.9(4)(f). 90 | 1975P ss.41A(2A), (2B), 41B(3A), (3B); 1984 Sch.6; 1986 s.9(4); 1990 Sch.4 para.8(3), (6). 91(1) | 1975P s.41A(8); 1984 Sch.6. (2) | 1975P s.41A(9); 1984 Sch.6. 92(1) | 1975P s.41C(4); 1984 Sch.6. (2), (3), (4) | 1975P s.41C(4A), (4B), (4C); 1984 Sch.6; 1985 Sch.5 para.24; 1992 Sch.2 para.30. (5) | 1975P s.41C(5); 1984 Sch.6. 93(1) | 1975P Sch.1A para.11(1); 1985 Sch.1 para.3; 1990 Sch.4 para.5(4)(c); S.I. 1987/1116 reg.3(10), Sch.4 para.7. (2) | 1975P Sch.1A para.11(3); 1985 Sch.1 para.3; 1990 Sch.4 para.5(4)(c); S.I. 1987/1116 reg.3(10), Sch.4 para.7. 94(1) | 1975P Sch.1A para.12(1); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.8. (2) | 1975P Sch.1A para.12(2), (3); 1985 Sch.1 para.3; Social Security Act 1988 (c. 7) Sch.2 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.8. 95(1) | 1975P Sch.1A paras.13(1), (2)(pt.), 16(1); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.9. (2) | 1975P Sch.1A para.13(2)(pt.), 16(1); 1985 Sch.1 para.3; 1986 Sch.10 para.30(c); S.I. 1987/1116 reg.5(3) Sch.6 para.1. (3) | 1975P Sch.1A paras.13(2)(pt.), 16(1); 1985 Sch.1 para.3; 1986 s.9(4)(i); S.I. 1987/1116 reg.3(10), Sch.4 para.9(a), (b). (4) | 1975P Sch.1A para.13(2)(b); 1985 Sch.1 para.3; S.I. 1987/1116 reg.5(3) Sch.6 para.2. (5) | 1975P Sch.1A para.13(3); 1985 Sch.1 para.3. (6) | 1975P Sch.1A para.13(2A); 1985 Sch.1 para.3; 1986 s.9(4)(i), Sch.10 para.30(c). (7), (8) | 1975P Sch.1A para.15(1)(2); 1985 Sch.1 para.3. (9) | 1975P Sch.1A para.16(8); 1985 Sch.1 para.3. 96(1) | 1975P Sch.1A para.13(4)(pt.) (2) | 1975P Sch.1A para.13(5); 1985 Sch.1 para.3; S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.9(c), Sch.6 para.3; Personal and Occupational Pension Schemes (Transfer to Self-employed Pension Arrangements) Regulations (S.I. 1988/1016) Reg.4(2). (3) | 1975P Sch.1A para.13(4)(pt.), (5), (6); 1985 Sch.1 para.3; 1986 s.9(4)(i); S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.9(d), Sch.6 para.4. 97(1) | 1975P Sch.1A para.14(1); 1985 Sch.1 para.3; 1986 Sch.10 para.30(d). (2) | 1975P Sch.1A para.14(3); 1985 Sch.1 para.3; 1986 Sch.10 para.30(d); S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.10, Sch.6 para.5. (3), (4) | 1975P Sch.1A para.14(4); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.10(b). 98(1) | 1975P Sch.1A para.12(2A); 1985 Sch.1 para.3; 1986 Sch.10 para.30(a). (2) | 1975P Sch.1A para.12(2B); 1985 Sch.1 para.3; 1986 Sch.10 para.30(a). (3) | 1975P Sch.1A para.12(2C)(a); 1985 Sch.1 para.3; Social Security Act 1988 (c. 7) Sch.2 para.3(b). (4) | 1975P Sch.1A para.12(2C)(b); 1985 Sch.1 para.3; Social Security Act 1988 (c. 7) Sch.2 para.3(b). (5) | 1975P Sch.1A para.15(1); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.11. (6) | 1975P Sch.1A para.15(2) (as it applies to personal pension schemes); 1975P Sch.1A para.15(3)(c) (as it applies to occupational pension schemes); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.11. (7) | 1975P Sch.1A para.15(3)(a), (b); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.11. (8) | Drafting. 99(1) | 1975P Sch.1A para.16(2); 1985 Sch.1 para.3; S.I. 1987/1116 regs.3(10), 5(3), Sch.4 para.12(a), Sch.6 para.6. (2) | 1975P Sch.1A para.16(3); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.12(b). (3) | 1975P Sch.1A para.16(4); 1985 Sch.1 para.3; 1986 s.9(4); S.I. 1987/1116 reg.3(10), Sch.4 para.12(c). (4) | 1975P Sch.1A para.16(5); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.12(d)(e). (5), (6) | 1975P Sch.1A para.16(6), (7); 1985 Sch.1 para.3. 100 | 1975P Sch.1A para.17; 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.13. 101 | 1975P Sch.1A para.19; 1985 Sch.1 para.3. 102(1) | 1975P s.58A(2); 1990 s.11(1). (2) | 1975P s.58A(1); 1990 s.11(1). (3) | 1975P s.58A(3), Sch.3A para.1; 1990 s.11(1), Sch.2. 103(1) | 1975P Sch.3A para.2(1); 1990 s.11(1), Sch.2. (2) | 1975P Sch.3A para.1; 1990 s.11(1), Sch.2. (3) | 1975P Sch.3A para.2(2); 1990 s.11(1), Sch.2. (4) | 1975P Sch.3A para.2(3); 1990 s.11(1), Sch.2. 104(1) | 1975P Sch.3A para.3(1)(pt.); 1990 s.11(1), Sch.2. (2) | 1975P Sch.3A para.1; 1990 s.11(1), Sch.2. (3), (4), (5) | 1975P Sch.3A para.3(2), (3), (4); 1990 s.11(1), Sch.2. (6) | 1975P Sch.3A para.3(5)(pt.); 1990 s.11(1), Sch.2. (7) | 1975P Sch.3A para.3(6); 1990 s.11(1), Sch.2. (8) | 1975P Sch.3A para.3(1)(pt.), (5)(pt.); 1990 s.11(1), Sch.2. (9) | 1975P Sch.3A para.3(8); 1990 s.11(1), Sch.2. 105 | 1975P Sch.3A para.4; 1990 s.11(1), Sch.2. 106(1) | 1975P Sch.3A para.5(1)(pt.); 1990 s.11(1), Sch.2. (2) | 1975P Sch.3A para.5(1)(pt.); 1990 s.11(1), Sch.2. (3), (4) | 1975P Sch.3A para.5(2), (3); 1990 s.11(1), Sch.2. 107 | 1975P Sch.3A para.6; 1990 s.11(1), Sch.2. 108(1) | 1990 s.11(3). (2) | 1990 s.11(4). 109(1) | 1975P s.37A(2); 1986 s.9(7). (2) to (6) | 1975P s.37A(3) to (7); 1986 s.9(7); 1992 Sch.2 para.29. 110(1) | 1975P s.37A(8); 1986 s.9(7). (2) | 1975P s.37A(14); 1986 s.9(7). (3) | 1975P s.37A(15); 1986 s.9(7). (4) | 1975P s.37A(16), (17); 1986 s.9(7). 111(1),(2) | 1986 s.12(1). (3) | 1986 s.12(10A); Courts and Legal Services Act 1990 (c.41) s.82(2); Judicial Pensions and Retirement Act 1993 (c.8) Sch. 8 para. 18(1). 112 | 1975P s.57A; 1990 Sch.4 para.3. 113 | 1975P s.56A(1) to (4); 1985 Sch.2; S.I. 1987/1116 reg.3(8) Sch.3 para.1. 114(1) to (4) | 1975P s.56E(1) to (4); 1985 Sch.2. 115 | 1975P s.56L(1) to (8); 1985 Sch.2; S.I. 1987/1116 reg.3(8) Sch.3 para.2. 116 | 1975P s.56P; 1986 s.11. 117 | 1986 s.13. 118(1) | 1975P s.53(2). (2) | 1975P s.53(4). (3) | 1975P s.53(5). (4) | 1975P s.53(6). (5) | 1975P s.53(7). 119(1) to (5) | 1975P s.57C(1) to (5); 1990 Sch.4 para.1. (6) | 1975P s.57C(7)(pt.); 1990 Sch.4 para.1. (7) | 1975P s.57C(7)(pt.); 1990 Sch.4 para.1. (8) | 1975P s.57C(8)(pt.); 1990 Sch.4 para.1. (9) | 1975P s.57C(9); 1990 Sch.4 para.1. 120(1) | 1975P s.57C(6); 1990 Sch.4 para.1. (2), (3) | 1975P s.57C(8)(pt.); 1990 Sch.4 para.1. 121(1) | 1975P s.57D(4); 1990 Sch.4 para.1. (2) | 1975P s.57D(5); 1990 Sch.4 para.1. (3) | 1975P s.57D(1); 1990 Sch.4 para.1. (4) | 1975P s.57D(2)(pt.); 1990 Sch.4 para.1. (5) | 1975P s.57D(2)(b)(pt.); 1990 Sch.4 para.1. (6) | 1975P s.57D(3); 1990 Sch.4 para.1. 122(1) | 1975P s.57D(6); 1990 Sch.4 para.1. (2), (3) | 1975P s.57D(7); 1990 Sch.4 para.1. 123 | 1978 ss.127, 141(2A), 153; Insolvency Act 1985 (c.65) Sch.8 para.31(5); Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.14(4); Insolvency Act 1986 (c.45) Sch.14; 1986 Sch.10 para.31(3); Employment Act 1989 (c.38) Sch.6 para.23. 124 | 1978 s.123(1)(pt.), (2) to (5); Insolvency Act 1985 (c.65) Sch.8 para.31; 1986 Sch.10 paras.31(1), (2), 76; 1992 Sch.2 para.49. 125(1) | 1978 s.123(6)(pt.). (2) | 1978 s.123(6)(pt.); Insolvency Act 1985 (c.65) Sch.8 para.31(3)(b); Insolvency Act 1986 (c.45) Sch.14. (3), (4) | 1978 s.123(7), (8). (5) | 1978 s.123(9); Employment Act 1989 (c.38) s.18(3). 126(1), (2) | 1978 s.124(2); 1986 Sch.10 para.31(1). (3) | 1978 s.124(3)(pt.). 127(1) | 1978 s.125(3); 1986 Sch.10 para.31(1). (2), (3) | 1978 s.125(3A), (3B); Employment Act 1989 (c.38) s.19(2). 128 | 1975P s.58; Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.13. 129(1) | 1975P ss.37A(9), 41C(1), 56A(5), 56E(5), 57D(8), Sch.1A paras.7(1), 18(1), Sch.3A para.8 (pt.); 1990 Sch.2.; 1986 s.9(7); 1990 s.11(6), Sch.4 para.1. (2) | 1975P s.41C(2), Sch.1A para.7(2), 18(2), Sch.3A para.8 (pt.); 1990 Sch.2; S.I. 1987/1116 reg.3(10), Sch.4 para.5. (3) | 1975P s.41C(3), Sch.1A para.7(3); 1990 Sch.4 para.9(1), (2). (4) | 1975P Sch.1A para.7(4); 1990 Sch.4 para.9(3). 130 | 1975P ss.32(6), 35(7), Sch.1A para.23. 131 | 1973 s.63(3); 1975P Sch.1A para.23. 132 | 1973 s.63(4)(a); 1975P s.54(1); 1986 s.12(2). 133(1), (2) | 1973 s.63(4)(b); 1975P s.54(2); 1986 s.12(3). (3), (4) | 1975P ss.37A(10), 41D (pt.), 56A(6), 56E(6), Sch.1A para.21 (pt.); 1984 Sch.6. 134(1) | 1973 s.63(4)(pt.), (5); 1975P ss.37A(11), 41E(1), 55(1), 56A(7), 56E(7), Sch.1A para.22(1); 1986 s.12(4). (2) | 1975P s.41E(1); 1986 Sch.2 para.6(3)(c). (3) | 1973 s.63(6)(pt.); 1975P s.55(3); 1986 s.12(6). (4) | 1973 s.63(11)(pt.); 1975P s.55(5)(pt.). (5) | 1973 s.63(12)(pt.). 135(1) | 1973 s.63(5); 1975P ss.37A(12), 41E(2), 55(2), 56A(8), 56E(8), Sch.1A para.22(2); 1986 s.12(5); S.I. 1987/1116 reg.3(8), (10), Sch.3 para.1(e), Sch.4 para.16(b); Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988 (S.I. 1988/474) reg.8(c). (2) | Drafting. 136(1) | 1973 s.64(1)(a), (b), (1A); 1986 Sch.10 para.3; S.I. 1987/1116 reg.2, Sch.1 para.1. (2) | 1973 ss.58(1), 64(3); 1975P s.56(5), Sch.4 para.25; 1978 c. 30 s.17(2); 1986 s.12(11), Sch.10 para.3; S.I. 1987/1116 regs.2, 4(2), Sch.1 para.2. (3) | 1973 s.64(9)(pt.); S.I. 1987/1116 reg.2. 137 | 1973 s.64(5); S.I. 1987/1116 reg.2. 138(1) to (3) | 1973 s.64(6); S.I. 1987/1116 reg.2. (4), (5) | 1973 s.64(7); S.I. 1987/1116 reg.2, Sch.1 para.3. (6) | 1973 s.64(8); 1975P s.56(5), Sch.4 para.25; 1978 c. 30 s.17(2). (7) | 1973 s.64(10A); 1989 Sch.6 para.3. 139(1) | 1975P s.49(4). (2) | 1973 s.63(7); 1975P s.56(1); 1986 s.12(7). (3) | 1973 s.63(8); 1975P s.56(2); 1986 s.12(8). 140(1) | 1973 s.64(10)(a), (b). (2) | 1973 s.63(10); 1975P s.56(4); 1986 s.12(10). (3), (4) | 1973 ss.63(10), 64(10)(pt.); Social Security Act 1973 (Commencement No. 2) Order 1973 (S.I. 1973/1433); 1975P s.56(4); S.I. 1975/1689; 1986 s.12(10); Social Security Act 1986 (Commencement No. 6) Order 1987 (S.I. 1987/543); Pension Schemes (Voluntary Contributions Requirements) Regulations 1987 (S.I. 1987/1108) reg.2(2); S.I. 1987/1933. (5), (6) | 1973 ss.63(9), 64(10); 1975P s.56(3); 1986 s.12(9). 141(1) | 1973 ss.63(4), 64(2), 65(1)(pt.); 1975P s.55(1); 1986 s.12(4). (2) | 1973 s.65(1)(pt.); Northern Ireland Constitution Act 1973 (c.36) Sch.5 para.8(1). (3), (4) | 1973 s.65(2)(pt.). 142(1) | 1973 s.64(1)(c); S.I. 1987/1116 reg.2. (2) | 1973 s.64(4); 1975P Sch.4 para.25. (3) | 1973 s.64(9)(b). (4) | 1973 s.64(5) to (8), (10)(pt.), (10A). (5), (6) | 1975P s.49(6). 143(1) | 1973 c.38 ss.64(2), 65(1)(pt.). (2) | 1973 c.38 s.65(2)(c). (3) | 1973 c.38 s.65(1)(pt.), (2)(pt.). 144(1) | 1975P s.58B(1)(a); 1990 Sch.4 para.2. (2) | 1975P s.58B(1)(b), (2) (definition of “default time”); 1990 Sch.4 para.2. (3) | 1975P s.58B(2)(pt.); 1990 Sch.4 para.2. (4) | 1975P s.58B(2)(pt.); 1990 Sch.4 para.2. (5) | 1975P s.58B(1)(pt.), (3)(a); 1990 Sch.4 para.2. (6), (7) | 1975P s.58B(4), (5); 1990 Sch.4 para.2. (8) | 1975P s.58B(7); 1990 Sch.4 para.2. 145(1) to (5) | 1975P s.59B(1) to (5); 1990 Sch.3. (6) | 1975P s.59B(6)(pt.); 1990 Sch.3. (7) | 1975P s.59B(7); 1990 Sch.3. 146(1),(2) | 1975P s.59C(1),(2); 1990 Sch.3. (3) | 1975P s.59C(2A); 1990 Sch.3; Judicial Pensions and Retirement Act 1993 (c.8) Sch. 8 para. 12. (4) | 1975P s.59C(3) (5) | 1975P s.59C(4); 1990 Sch.3; Social Security Act 1990 (Commencement No. 1) Order 1990 (S.I. 1990/1446). (6) to (8) | 1975P s.59C(5) to (7); 1990 Sch.3; Social Security Act 1990 (Commencement No. 1) Order 1990 (S.I. 1990/1446). 147 | 1975P s.59D; 1990 Sch.3. 148 | 1975P s.59E; 1990 Sch.3. 149(1) | 1975P s.59F(1); 1990 Sch.3. (2) | 1975P s.59F(2)(pt.); 1990 Sch.3. (3), (4) | 1975P s.59F(3), (4); 1990 Sch.3. 150 | 1975P s.59G; 1990 Sch.3. 151 | 1975P s.59H; 1990 Sch.3. 152(1) | 1975P s.59J(1)(pt.); 1990 Sch.3. (2) | 1975P s.59J(2); 1990 Sch.3. 153(1) | 1975P s.41C(7), (8), Sch.1A para.20, Sch.3A para.7; 1990 Sch.2 para.7(1). (2) | 1973 Sch.16 para.23, 24, 26; 1975 c. 60 Sch.4 para.32. (3) | 1975P s.53(3)(a). (4) | 1975P s.53(7). (5) | 1975P ss.57D(9), 58B(6); 1990 Sch.4 para.1, 2. (6) | 1975P s.57D(10); 1990 Sch.4 para.1. (7) | 1990 c. 27 s.14(2). (8) | 1978 s.149(1)(a), (b). 154 | 1986 s.17(1). 155 | 1986 s.14. 156 | 1975P s.51; 1986 Sch.2 para.6(1)(j). 157(1) | 1978 c. 44 s.126(1); 1986 Sch.10 para.31. (2) | 1978 c. 44 s.126(2). (3), (4) | 1978 c. 44 s.126(3), (4); Criminal Justice Act 1982 (c.48) ss.37,38,46. (5) | Drafting 158(1) | 1973 s.89(1), 99(1); Social Security (Consequential Provisions) Act 1975 (c.18) Sch.2 para.58; 1975P Sch.4 para.30; 1986 s.59(1); 1989 s.20(a). (2) | 1973 s.89(2). (3) | 1973 s.89(2A); 1985 Sch.5 para.2(a). (4) | 1986 s.59(2); 1989 c. 24 s.20(b). (5), (6) | 1973 s.89(3); 1975P Sch.4 para.30; 1985 Sch.5 para.2(b); 1986 s.59(3); 1992 Sch.2 para.83. (7) | 1975P s.59K(6); 1990 s.13(1). (8) | 1975P s.57; S.I. 1987/1116 reg.3(9). 159(1) | 1975P s.48(1); 1986 Sch.2 para.8. (2) | 1975P s.48(1A); 1985 Sch.5 para.31. (3) | 1975P s.48(2). (4) | 1986 s.2(7). (5) | 1975P s.48(3); 1986 s.2(8), Sch.2 para.8. (6) | 1975P s.48(4); Solicitors (Scotland) Act 1980 (c. 46) Sch.6 para.2; 1986 s.2(9). 160 | 1986 s.15. 161 | 1978 c. 44 s.140(1). 162(1) | 1973 s.71(1)(pt.); 1986 Sch.10 para.7; Law Com Rec No.4. (2), (3) | 1973 s.71(2), (3). (4) | 1973 s.71(4)(a); Interpretation Act 1978 (c.30) s.17(2); Law Com Rec No.4. 163(1) | 1973 s.69(1)(pt.); 1986 Sch.10 para.6. (2) | 1973 s.69(1)(pt.), (2); 1975P Sch.4 para.28; 1986 Sch.10 para.6. (3) | 1973 ss.69(1), (6)(a). (4), (5) | 1973 s.69(3). (6) | 1973 s.69(5); 1986 Sch.10 para.6. (7), (8) | 1973 s.69(6)(b). (9) | 1973 s.69(7)(pt.). 164(1) | 1973 s.63(13); 1975 s.127(1); 1975P s.66(2); 1992 Sch.3 para.10. (2) | 1986 s.79(1). (3) | 1975 s.128(1); 1975P s.66(2); 1986 s.79(2); 1992 Sch.3 para.10. (4) | 1975 s.127(2)(pt.); 1975P s.66(2); 1992 Sch.3 para.10. (5) | 1975 s.128(2)(pt.); 1975P s.66(2); 1992 Sch.2 para.40(2). (6) | 1978 s.138(5). (7) | 1975 s.128(3); 1975P s.66(2); 1986 s.79(6). 165(1), (2) | 1975 ss.129(1), 131, 132(1); 1975P s.66(2); 1986 s.80(1). (3), (4) | 1975 s.129(2); 1975P s.66(2); 1986 s.80(2); Law Com Rec No.5. (5) | 1975 s.132(3). (6) | 1973 Sch.16 para.21. (7) | 1978 ss.137, 141(2A), 144(2), (4); Insolvency of Employer (Excluded Classes) Regulations 1983 (S.I. 1983/624) regs.2 to 4. (8) | 1975 s.132(2); 1975P s.66(2); 1978 s.144(5); 1986 s.80(3). 166 | 1986 ss.17A, 65(2)(a); 1989 Sch.6 para.17; 1992 Sch.2 para.81. 167 | 1975P s.66(2); 1992 Sch.2 para.40, Sch.3 para.10. 168 | 1986 s.54(1). 169 | 1986 s.57. 170(1) | 1975P ss.52D(5), 60(1); 1985 Sch.1 para.2, Sch.5 para.34; 1986 ss.9(4)(h), 52(2), Sch.5 Pt. II(a); 1992 Sch.2 paras.35(a), 82. (2) | 1975P s.52D(6); 1985 Sch.1 para.2. (3), (4) | 1975P s.60(2), (3); Health and Social Services and Social Security Adjudications Act 1983 (c.41) Sch.8 para.1(3)(a); 1992 Sch.2 para.35(b). (5), (6) | 1975P s.55(4), (5). 171 | 1975 c. 60 s.60ZC; 1992 Sch.2 para.36. 172(1) | 1973 s.67(1); 1975P Sch.4 para.27; 1986 Sch.10 para.5. (2) | 1973 s.67(2); 1986 Sch.5 para.1. (3) | 1973 s.67(3). (4), (5) | 1973 s.67(4); 1986 Sch.4 para.27. 173(1) | 1973 s.86(1); 1975P s.60(4), Sch.4 para.29. (2) | 1973 s.86(3); 1975P Sch.4 para.29. (3), (4) | 1973 s.86(4), (5). (5) | 1973 s.86(6). (6), (7) | 1973 s.86(8). (8) | 1973 s.86(2). 174 | 1975P s.57B; 1990 Sch.4 para.11. 175 | 1975P s.60ZA; 1990 Sch.4 para.12. 176 | 1973 s.72; 1986 Sch.10 para.7. 177(1) | 1973 s.98(1)(a); 1975 s.135(3); 1975P s.66(2); 1986 s.85(1); 1990 s.18(1). (2) | 1986 s.85(3)(a), (b); 1978 s.123(1)(pt.); Employment Act 1990 (c.38) Sch.2 para.1(4); 1993 s.1(3). (3) | 1975 s.135(5)(pt.); 1975P s.66(2); 1978 s.156(2)(b); Employment Act 1990 (c.38) Sch.2 para.1(5); 1993 s.1(3). (4) | 1975 s.135(5)(pt.); 1975P s.66(2); 1993 s.1(3). (5), (6) | 1985 s.28(2); 1986 s.85(5), (6). (7) | 1975P Sch.2 para.6(3); 1978 s.125(4); 1980 s.3(12)(b); 1986 s.85(8)(pt.); Employment Act 1990 (c.38) Sch.2 para.1(4); 1993 s.1(3). 178 | 1973 s.52(8); 1985 s.5; 1990 Sch.6 para.31(d); Statutory Sick Pay Act 1991 (c.3) s.3(1); 1992 Sch 2 para.67. 179(1), (2) | 1973 ss.58(1), (2), 99(1); 1975P ss.43(2A), 66(1); 1986 Sch.10 para.2; 1989 Sch.6 para.2(1). (3) | 1973 s.58(2A); 1975P s.43(2B); 1989 Sch.6 paras.2(1), 9. (4) | 1973 s.58(2B); 1989 Sch.6 para.2(1). 180(1) | 1973 c.60 Sch.16 para.4(1) to (3); 1975P s.66(1), Sch.1A para.1(4), 11(2); 1986 Sch.10 para.9; Law Com Rec No.6. (2) | 1973 c.60 Sch.16 para.4(4); 1975P s.66(1). 181(1) | Northern Ireland Constitution Act 1973 (c.36) Sch.5 para.8(1); 1973 ss.58(1), 59(1), 99(1), (3); 1975P ss.30(1B), 31(8), 41A(11), 41B(6), 52C(7), 56A(9), 66(1), (2), Sch.1A paras.1(4), 11(2), Sch.4 para.31; 1985 Sch.2; 1986 ss.3(4), 84(1), Sch.2 para.11, Sch.10 paras.8, 28; 1992 Sch.2 paras.25, 76; Trade Union and Labour Relations (Consolidation) Act 1992 (c.52) Sch. 2 para. 5; S.I. 1987/1116 reg.4(6); Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1990 (S.I. 1990/1141) reg.7(4). (2) | 1973 s.51(5); 1975P ss.59K(8), 66(3); 1990 s.13(1). (3), (4) | 1973 s.51(10); 1975P s.66(4). (5) | 1986 s.84(4). (6) | 1973 s.99(17); 1975 s.168(4). (7) | 1973 s.99(5). 182(1) | 1973 s.96(1); 1975P ss.59F(2)(pt.), 59J(1)(pt.), 61B(1); 1978 c. 44 s.154(1); 1986 s.83(1); 1990 Sch.3; 1992 Sch.2 paras.37, 67, 84. (2) | 1973 s.96(2); 1975P s.61B(2); 1986 s.83(1); 1992 Sch.2 paras 37, 67, 84; Social Security Administration Act 1992 (c.5) s.189(4). (3) | 1973 s.96(3); 1975P s.61B(3); 1978 c. 44 s.154(3); 1986 s.83(1); 1989 Sch.8 para.10; 1992 Sch.2 para.37, 67, 84; Social Security Administration Act 1992 (c.5) s.189(5). (4) | 1973 s.96(4). (5) | 1973 s.96(6); 1975P s.61B(5); 1986 s.83(6); 1992 Sch.2 para.37, 67. 183(1) | 1975P s.61B(4); 1986 s.83(1); Social Security Administration Act 1992 (c.5) s.189(6); 1992 Sch.2 para. 67, 84. (2) | National Insurance Act 1974 (c.14) s.6(4); 1975P s.62(4). (3) | 1975P ss.44ZA(13), 58B(3)(b), Sch.1A para.14(2), Sch.3A para.3(7); 1985 Sch.1 para.3; 1986 s.5(14), Sch.1 para.7(5), Sch.10 para.30(d); 1990 s.11(1), Sch.2, Sch.4 para.2. 184 | 1975P s.61A(1) to (3); 1992 Sch.2 para.37. 185(1), (2) | 1973 s.68(1); 1975P s.61(2); Social Security Act 1979 (c.18) Sch.3 para.3; 1982 s.40, Sch.4 para.21; 1986 Sch.10 paras.82, 94; 1989 Sch.8 para.12; Law Com Rec No.7. (3), (4) | 1973 s.68(2); 1975P s.61(3); (5) | 1973 s.68(3); 1975P s.61(4). (6) | 1986 s.61. (7) | 1973 s.71(1)(pt.); Law Com Rec No.4. (8) | 1973 s.67(5). (9) | 1975P Sch.2 para.8(2). 186(1) | 1973 s.97(3); Social Security (Consequential Provisions) Act 1975 (c.18) Sch.2 para.61; 1975 s.167(3); 1975P s.62(2); 1977 s.24(5); 1978 s.154(2); 1980 s.3(3)(b); 1986 s.83(4); 1992 Sch.2 para.38. (2) | 1973 s.62(3); 1975P s.62(2); 1992 Sch.2 para.38. (3) | 1975 s.167(1); 1975P s.66(2); 1978 s.149(4). (4) | 1975 s.167(2); 1975P ss.61A(4), 66(2); 1992 Sch.2 para.37. (5) | 1973 s.97(4); Social Security (Consequential Provisions) Act 1975 (c.18) Sch.2 para.61; 1975P ss.61(5), 61A(4); 1992 Sch. 2 para. 37.. 187 | 1990 c. 27 s.22(2), (3). 188, 189, 190, 191 | Drafting. 192 | 1973 s.95; 1975P s.68(4); 1986 s.87(1)(a); 1990 c. 27 Sch.4 para.13. 193 | Drafting. Sch. 1 para.1. | Drafting. para.2 | 1973 Sch.17 para.2. para.3 | 1973 Sch.17 para.3. para.4 | 1973 Sch.17 para.4. para.5 | 1973 Sch.17 para.5. para.6 | 1973 Sch.17 para.6. para.7 | 1973 Sch.17 para.7. para.8 | 1973 Sch.17 para.8. para.9 | 1973 Sch.17 para.9. para.10(1), (2) | 1973 s.66(7); 1975P Sch.4 para.26; 1986 Sch.10 para.4. (3) | 1973 s.66(10)(b); 1986 Sch.10 para.4. (4) | 1973 s.66(8). para.11 | 1973 Sch.17 para.10(2). para.12 | 1973 Sch.17 para.10(1). para.13 | 1973 Sch.17 para.11. para.14 | 1973 Sch.17 para.12. para.15 | 1973 Sch.17 para.13. para.16 | 1973 Sch.17 para.14; 1975P Sch.4 para.33. para.17 | 1973 Sch.17 para.15. para.18 | 1973 Sch.17 para.16. Sch. 2 para.1(1) | 1975P Sch.2 para.1(1)(d). (2) to (5) | 1975P Sch.2 para.1(pt.). para.2 | 1975P Sch.2 para.2. para.3 | 1975P Sch.2 para.3. para.4 | 1975P Sch.2 para.5. para.5 | 1975P Sch.2 para.6; 1980 s.3(12); 1992 Sch.2 para.42. para.6 | 1975P Sch.2 para.7. para.7 | 1975P Sch.2 para.8(1), (3) to (5); Police Pensions Act 1976 (c.35) Sch.2 para.11. para.8 | 1975P Sch.2 para.9. para.9 | S.I. 1987/1116 reg.3(11) Sch.5; 1975P Sch.2 para.6; 1980 s.3(12); 1992 Sch.2 para.42. Sch. 3 para.1(1) | 1975P Sch.1A para.2(1), (2), (3)(pt.); 1985 Sch.1 para.3; 1986 s.9(4)(i); 1990 Sch.4 para.4(1). (2), (3), (4) | 1975P Sch.1A para.2(3)(pt.), (4), (5); 1985 Sch.1 para.3; 1990 Sch.4 para.4. para.2(1) | 1975P s.52A(1), (2)(pt.); 1985 Sch.1 para.2; S.I. 1985/1364. (2) | 1975P s.52A(2)(pt.); 1985 Sch.1 para.2. (3) | 1975P s.52A(3)(pt.), (8); 1985 Sch.1 para.2; 1989 Sch.6 para.13. (4) | 1975P s.52A(3)(pt.); 1985 Sch.1 para.2. (5) | 1975P s.52A(5) to (7); 1985 Sch.1 para.2. (6) | 1975P s.52A(9); 1985 Sch.1 para.2; 1989 Sch.6 para.13(2). (7) | 1975P Sch.1A para.2(2)(pt.); 1985 Sch.1 para.3. para.3(1) | 1975P Sch.1A para.3(3), (5); 1985 Sch.1 para.3. (2), (3) | 1975P Sch.1A para.3(5); 1985 Sch.1 para.3; 1990 Sch.4 para.4(2). (4) | 1975P Sch.1A para.3(5A); 1985 Sch.1 para.3; 1990 Sch.4 para.4(3). (5) | 1975P Sch.1A para.3(6); 1985 Sch.1 para.3. para.4 | 1975P Sch.1A para.4(3)(a); 1985 Sch.1 para.3. para.5(1) | 1975P Sch.1A para.5(3); 1985 Sch.1 para.3. (2) | 1975P Sch.1A para.5(4); 1985 Sch.1 para.3. (3) | 1975P Sch.1A para.5(4); 1985 Sch.1 para.3; S.I. 1987/1116 reg.3(10), Sch.4 para.3. Sch. 4 para.1 | 1975P Sch.3 para.1; Insolvency Act 1985 (c.65) Sch.8 para.26(2), (3). para.2 | 1975P Sch.3 para.2(1), (1A), (2)(pt.), (3), (4); 1985 s.29(1), Sch.5 para.36; Insolvency Act 1985 (c.65) Sch.8 para.26(2), (3), (4); 1986 Sch.2 para.12; Social Security (Class 1 Contributions- Contracted-out Percentages) Order 1992 (S.I. 1992/795) art. 3. para.3 | 1975P Sch.3 para.3; Insolvency Act 1985 (c.65) Sch.8 para.26(2), (3), (4); Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.13(i); Insolvency Act 1986 (c.45) Sch.14. para.4 | 1975P Sch.3 para.4; Insolvency Act 1985 (c.65) Sch.8 para.26(5); Bankruptcy (Scotland) Act 1985 (c.66) Sch.7 para.13(ii); Insolvency Act 1986 (c.45) Sch.14. Sch. 5 | Drafting. Sch. 6 paras.1 to 6 | Drafting. para.7 | 1975P s.32(7), 35(8A); 1982 Sch.4 para.20. para.8 | Insolvency Act 1985 (c.65) Sch.3 para.2(2). para.9 | 1986 s.8. para.10(1) | 1975P s.37A(13). (2) | 1975P s.37A(8), (16), (17). para.11 | 1990 Sch.4 para.7(3). para.12 | 1990 Sch.4 para.15; 1989 Sch.6 paras.19(3) and 20(4). para.13 | 1975P s.52C(1)(c); 1986 Sch.10 para.26(3). para.14 | 1975P ss.43(1A), (1B), (1C), 47(2A). para.15 | 1990 Sch.4 para.5(2). para.16 | 1985 s.6(6); 1986 s.9(4)(f); Social Security Act 1986 (Commencement No. 6) Order 1987 (S.I. 1987/543); 1990 Sch.4 para.8(10). para.17 | 1986 s.17(1)(b), (2), (3); Social Security Act 1988 (c. 7) Sch.4 para.22; Judicial Pensions and Retirement Act 1993 (c.8) Sch. 8 para. 18(2). paras.18 to 22 | Drafting. Sch. 7 para.1 | 1989 Sch.5 para.13. para.2 | Drafting. para.3 | 1989 Sch.5 para.11. Sch. 8 | Drafting. Sch. 9 para.1(1) to (3) | Drafting. (4) | 1973 s.101(2), (3); 1990 s.23(2); Courts and Legal Services Act 1990 (c.41) s.120(3); Friendly Societies Act 1992 (c.40) s. 126(2),(3); Judicial Pensions and Retirement Act 1993 (c.8) s.29(3). (5) | 1990 s.21(3). (6) | Friendly Societies Act 1992 (c.40) s.123. paras.2 to 7 | Drafting.

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