Pension Schemes Act 2026
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Change 1
73 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 trustees of the superfund scheme if and to the extent that the release is required by— (a) an approved response plan (see sections 88 and 89), or (b) a direction of the Regulator under section 90 (direction-making powers following event of concern). (2) The capital buffer is “released” to the extent that it is transferred or made available to any person otherwise than— (a) in the ordinary course of the investment of the capital buffer, or (b) in payment of fees, expenses, taxes or other charges incurred (in each case) in connection with the management or administration of the capital buffer. (3) Section 88A of the Pensions Act 2004 (civil penalties) applies to the person if they breach subsection (1).
73 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 trustees of the superfund scheme if and to the extent that the release is required by— (a) an approved response plan (see sections 88 and 89), or (b) a direction of the Regulator under section 90 (direction-making powers following event of concern). (2) The capital buffer is “released” to the extent that it is transferred or made available to any person otherwise than— (a) in the ordinary course of the investment of the capital buffer, or (b) in payment of fees, expenses, taxes or other charges incurred (in each case) in connection with the management or administration of the capital buffer. (3) Section 88A of the Pensions Act 2004 (civil penalties) applies to the person if they breach subsection (1).
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