Pension Schemes Act 2026
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Change 1
37 Meaning of “pension pot”
(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; (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 (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. (3) In subsection (2) “employment” has the same meaning as in Part 1 of the Pensions Act 2008 (see section 99 of that Act).
37 Meaning of “pension pot”
(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; (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 (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. (3) In subsection (2) “employment” has the same meaning as in Part 1 of the Pensions Act 2008 (see section 99 of that Act).
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