Office of Public Sector Information
372.Subsection (4) provides that the Regulator must have regard to such matters as it considers relevant in considering whether the material detriment test is met; this includes certain specified matters where relevant.
373.Subsection (5) defines “scheme obligation”, which includes actual or contingent obligations towards the scheme or relevant transferee scheme.
374.Subsection (6)(a) defines “relevant transferee scheme”, and subsection 6(b) provides that references to the assets or liabilities of any relevant transferee scheme relate to those assets or liabilities only in relation to persons who were members of the scheme before the relevant time.
375.Subsection (7) provides that for the purposes of subsection 6(a) a transfer of accrued rights of members of a scheme to another pension scheme includes a reference to the extinguishing of those accrued rights as a result of an obligation to make a payment or asset transfer to the other scheme.
376.Subsection (8) defines “work-based pension scheme” and provides that any reference to rights which have accrued be read in accordance with section 67(A)(6) and (7) of the PA 1995.
377.Subsection (9) provides that certain provisions of the PA 2004 (relating to the Pension Protection Fund and the Financial Assistance Scheme) are to be disregarded for the purposes of deciding whether an act or failure has had a detrimental effect under this section.
378.Subsection (10) provides the Secretary of State with a regulation-making power to amend any provision of subsections (4) to (8).
379.This section sets out how a person may make out a statutory defence to a contribution notice issued under the material detriment test.
380.Subsection (1) sets out where this section applies, namely where the Regulator has issued a warning notice under section 38 of this Act, wholly or partly because in its opinion the material detriment test is met.
381.Subsection (2) provides that a contribution notice must not be issued on grounds of material detriment if the Regulator is satisfied that certain conditions under this section are met.
382.Subsections (3) to (7) set out the conditions for the defence: this provides that the person who wishes to raise the defence must satisfy the Regulator that he or she satisfied conditions A and C, and where relevant condition B. Those conditions provide for a three step process.
383.Condition A is that before becoming a party to the act or failure, the person gave due consideration to the extent to which the act or failure to act might detrimentally affect in a material way the likelihood of accrued scheme benefits being received.
384.Condition B is that where as a result of that consideration there was considered to be a potential detriment, the person took all reasonable action to eliminate or minimise the extent to which it would have a detrimental effect on the likelihood of accrued scheme benefits being received.
385.Condition C is that, having regard to all the circumstances prevailing at the time in question, it was reasonable for the person to conclude that the act or failure to act would not detrimentally affect in a material way the likelihood of accrued scheme benefits being received.
386.Subsection (6) gives further detail about what will be required in order for a person to be regarded has having given the consideration referred to in Condition A, and that is that the person must have made the enquiries and done the other acts that a reasonably diligent person would have made or done in the circumstances.
387.Subsection (7) defines “the relevant time”, and makes clear that the person’s assessment of whether or not an act or failure might detrimentally affect the likelihood of scheme benefits being received is to be judged by reference to the circumstances prevailing at that time and of which that person was aware or ought reasonably to have been aware.
388.Subsections (8) to (11) set out how the defence applies in relation to a series of acts or failures.
389.Subsection (8) provides that the person must show either that the three conditions are met in relation to each of the acts or failures in the series, or that in relation to each of those acts or failures, it formed part of a group of acts or failures (as selected by the person raising the defence) in relation to which the matters set out in subsection (9) are shown.
390.Subsection (9) sets out the matters to be shown to meet conditions A, B and C in relation to a group of acts. They are that before becoming party to the first act or failure in the group, the person must show that condition A is met in relation to the overall effect of the group; condition B must be met in relation to that overall effect, and condition C must be met in relation to each of the acts or failures in the group.
391.Subsection (10) provides that where condition C cannot be met in relation to any act in the group, the defence for the preceding act(s) would stand where the three conditions A - C had been met, and those preceding acts or failures would be regarded as a separate group. Subsection (10)(b) provides that the person could then select another group for the defence, which could include the particular act or failure concerned, and any subsequent one, and the person would then need to show the matters set out in subsection (9) in relation to the new group.
392.Subsection (11) provides that in a case where the person cannot show those matters set out in subsection (8) in relation to each of the acts or failures in the group, but can in relation to some of them, those which he can would not be taken into account for the purposes of a series of acts (under new sections 38A and 38(12) of the Act).
393.Subsection (12) defines terms used in this section and also applies the disapplication of provisions relating to the Pension Protection Fund and the Financial Assistance Scheme for the purposes of this section.
394.Subsection (13) provides the Secretary of State with a regulation-making power to amend this section.
395.Paragraph 3 of the Schedule provides that the Pensions Regulator must issue a code of practice setting out the circumstances in which it expects to issue contribution notices under the material detriment test.
396.Paragraph 4 stipulates that where a warning notice is issued by virtue of the material detriment test, the Pensions Regulator’s standard procedure must provide for the warning notice to explain the general effect of section 38B, and give the person the opportunity to make out the statutory defence that section.
397.Paragraph 5 provides that regulations under section 38A(10) or section 38B (13) are subject to affirmative resolution.
398.Paragraph 6 removes the words “otherwise in good faith” from section 38(5)(a)(ii) of the PA 2004.
399.Paragraph 7 further amends section 38 of the PA 2004.
400.Sub-paragraph (2) amends subsection (3) by setting out an additional condition that must be met before the Regulator can consider it reasonable to impose a liability on the person to pay the sum in the contribution notice; that is, the Regulator must have regard to all the circumstances of the case as well as such other matters the Regulator considers relevant (including matters set out in subsection (7)).
401.Sub-paragraph (3) adds to the relevant matters set out in subsection (7); that is, the Regulator must also have regard, where relevant, to the value of any benefits the person (to whom the Regulator is considering imposing a liability to pay a sum specified) receives, or is entitled to receive, directly or indirectly from the employer or under the scheme, and also to the likelihood of any relevant creditors being paid and the extent to which they are likely to be paid.
402.Sub-paragraph (4) defines “relevant creditors”.
403.Paragraph 8 makes a clarificatory amendment section 38 to enable the Pensions Regulator to issue a contribution notice in relation to a series of acts or failures to act. For the purposes of section 39 of the Act the relevant time in relation to such a series is determined by reference to whichever of the acts or failures in the series that the Regulator considers most appropriate.
404.Paragraph 9 inserts a new section 39A into the PA 2004.
405.Subsection (1) provides that the new section applies where the Regulator is of the opinion that in relation to a scheme (known as “the initial scheme”), one of the tests for issuing a contribution notice under section 38 are met, and the other conditions in that section for issuing such a notice are also met, and further that the accrued rights of at least two persons have been transferred out of the scheme to one or more other work-based pension schemes (that is, a “transferee scheme”).
406.Subsection (2) of the new section provides that where the section applies, the Regulator may issue a contribution notice in relation to any transferee scheme. It further provides that references in sections 40 and 41 to the scheme are to the transferee scheme.
407.Subsection (3) provides that, except where subsection (5) applies, references to the scheme in section 39 are references to either the initial scheme or the transferee scheme whichever the Regulator considers most appropriate.
408.Subsection (4) provides that where section 39 has effect in relation to the transferee scheme, references in that section to the debt under section 75 of the PA 1995 is to be taken as a reference to so much of that debt as is to be attributable to those members of the transferee scheme who were members of the initial scheme.
409.Subsection (5) makes provision for the Secretary of State to introduce regulations to permit the Regulator to calculate the sum specified in the contribution notice in a different way from that specified under 39 where appropriate, to take account of transfers into schemes to which section 75 of the 1995 Act does not apply (section 75 of the 1995 Act establishes the debts from employers to pension schemes).
410.Subsection (6) enables the Pensions Regulator to issue a direction to the trustees of managers of a transferee scheme requiring them to take certain steps to ensure that the sum payable under the contribution notice is applied for the benefit of the affected members (that is, those who have transferred in from the affected initial scheme).
411.Subsection (7) provides that failure by the trustees or managers to take all reasonable steps to comply with a direction under subsection (6) may attract a civil penalty under section 10 of the 1995 Act.
412.Section 39B makes provision supplemental to section 39A.
413.Subsections (1) and (2) define the “transferee scheme” and provide that for the purposes of section 39A(1) and 39B(1) it does not matter whether the transfer into the transferee scheme was directly from the initial scheme or whether it was as a result of one or more.
414.Subsection (3) provides that in sections 39A and 39B, any references to the transfer of accrued rights include references to the extinguishing of those accrued rights as a result of the obligation to make a payment, or transfer an asset, to the transferee scheme.
415.Subsection (4) provides definitions that are relevant to this section.
416.Subsection (5) provides that this section applies even if the initial scheme has been wound up as a result of the transfer or otherwise ceases to exist. Subsection (6) sets out the application of references to a scheme in section 39A(1) in a case to which subsection (5) applies.
417.Subsection (7) provides that nothing in this section prevents the Regulator from issuing a contribution notice in relation to the initial scheme, that is, the transferor scheme.
418.Subsections (8) and (9) permit the Secretary of State to make regulations in order to apply sections 39A and 39B to a scheme or other arrangement in any case where the accrued rights of pension scheme members are transferred or extinguished in connection with certain specified events.
419.Subsection (10) provides that regulations made under subsection (8) may have effect from the date of any announcement by the Secretary of States of the intention to legislate. Paragraph 16 of the Schedule provides that the first set of regulations made section 39B(8) would have effect from 20 October 2008.
420.Section 43A and 43B provide that where some or all of the members of a pension scheme to which section 43 of the PA 2004 (financial support directions) applies have been transferred to one or more other work-based schemes the Regulator may issue a financial support direction in relation to any scheme that contains the affected members. These sections set out parallel provisions in respect of financial support directions to those at sections 39A and 39B.
421.Paragraph 11 of the Schedule amends section 306 of the PA 2004 to provide that any direction issued by the Regulator under either section 39A(6) or 43A(3) overrides the scheme rules to the extent that there would otherwise be a conflict. Paragraph 13 provides that the powers to issue a direction under those sections are reserved regulatory functions of the Regulator.
422.Paragraph 14 amends section 44(3) of the PA 2004 to provide that, for the purposes of financial support directions, the “insufficiently resourced” test is satisfied if the additional conditions listed are met.
423.Sub-paragraph (2) amends subsection (3) to add a new condition which if met means that the “insufficiently resourced” test would be met. The effect of the new condition is that the Regulator may take into account the aggregate value of the resources or two or more persons who are associated with or connected to the employer, who are furthermore associated with or connected to each other, and determine whether that aggregate value is not less than the relevant deficit.
424.Paragraph 15(1) specifies that the amendments made by the Schedule have effect in relation to acts or failures first occurring on or after 14 April 2008.
425.Sub-paragraph (2) provides that the amendments made by paragraph 8 (contribution notices: series of acts or failures to act) have effect for the material detriment test where at least one of the acts or failures occurs or first occurs on or after 14 April 2008, and for all other purposes, where at least one of the acts or failures to act occurs on or after the day on which the Act receives Royal Assent.
426.Sub-paragraph (3) provides that the amendments made by paragraphs 9 and 10 (contribution notices and financial support directions: transfer of members of the scheme) have effect in relation to any case where rights are transferred or extinguished on or after 14 April 2008.
427.Sub-paragraph (4) provides that the amendments made by paragraphs 14 (financial support directions: meaning of “insufficiently resourced”) have effect to enable the Pensions Regulator to make a financial support direction by reference to any time falling on or after 14 April 2008.
428.Paragraph 16 (1) provides that for the first set of regulations made under this power, the regulation-making power at 39B(8) would have retrospective effect to 20 October 2008.
429.Paragraph 16 (2) provides that for the first set of regulations made under this power, the regulation-making power at 43B(10) would have retrospective effect to 20 October 2008.
430.Section 127 requires the Secretary of State to undertake a review of the operation of sections 38A and 38B of the Act during the period of 4 years from the date these provisions come into force. The Secretary of State must set out the resulting conclusions in a report to be laid before Parliament no later than 5 years from that date.
431.For a pension sharing order (or a corresponding order) made under Scottish matrimonial law to come into effect, it must be received by the person responsible for the pension arrangement, together with certain matrimonial documents, within two months of the date of the order. If that period has already expired, one of the persons with an interest in the order may apply to the sheriff for an extension of time. Similarly, such an application may be made to the sheriff when such an order is made under Scottish matrimonial law in respect of shareable state pension rights.
432.In Scotland most divorces are heard by the sheriff but some divorces are heard in the Court of Session. However, there are currently no powers to enable the Court of Session to extend the two month period on application if it has already expired.
433.Section 128 gives the Court of Session the same powers as the sheriff in relation to extending the two month period. This will allow one of the parties with an interest in a pension sharing order or a corresponding order made either by the Court of Session or the sheriff to apply to either jurisdiction for an extension of the two month period.
434.This section gives effect to Schedule 10.
435.Schedule 10 provides the Secretary of State with a discretionary power to make regulations allowing for a prescribed rate of interest to be charged on late payment of: the general levy (paragraph 1) (charged to cover the costs of running, amongst other things, the Pensions Regulator and the Pensions Ombudsman); the Pension Protection Fund administration levy (paragraph 3); the pension protection levy (paragraph 5); the fraud compensation levy (paragraph 7); and the Pension Protection Fund Ombudsman levy (paragraph 8).
436.Interest will be due to the creditor of the debt, which is the Secretary of State except in the cases of the pension protection levy and the fraud compensation levy, where the debts payable in relation to these levies are debts to the Board of the Pension Protection Fund.
437.There is provision for the Regulator to collect interest in respect of all of the levies in the Schedule, on behalf of the Secretary of State or the Board of the Pension Protection Fund.
438.There may be circumstances in which it would be inappropriate to charge interest on late payment of levies. For example, a scheme may have been incorrectly billed and the review of its invoice might lead to a delay. This Schedule therefore includes a power to prescribe in regulations circumstances in which interest may be waived (new section 175A(5)(b) of the PSA 1993, 117A(5)(b), 181A(5)(b) and 189A(5)(b) of the PA 2004).
439.This section amends section 37 of the PA 1995, which imposes conditions which must be satisfied before trustees can authorise a payment to the sponsoring employer from the funds of a trust-based occupational pension scheme. Section 37 was amended by the PA 2004, but that amendment inadvertently did not carry forward an exemption from the strict conditions of section 37 which previously existed for certain administrative and other payments.
440.Section 37 is primarily intended to ensure that funds cannot be removed from a defined benefit scheme unless it is sufficiently well funded, and the trustees are satisfied that a payment is in the interests of the scheme’s members. The exemption introduced by this section broadly replicates the payments which were previously exempt from section 37 before it was revised by the PA 2004. The exemption covers payments which are exempt from the tax charge which normally applies to authorised surplus payments to an employer from the funds of a scheme (for example, the payment of wages to the people who administer the scheme).
441.Section 7 of the PA 1995 allows the Pensions Regulator to take action to appoint trustees where it is satisfied that this is necessary and only in certain specific circumstances. Where appropriate these trustees can be independent, that is, professional trustees that are fully independent of the employer or any other interest in the scheme. Examples of the circumstances in which this can be done are if the Regulator is of the opinion that the existing trustees of a scheme do not have the necessary knowledge for proper administration or if there isn’t a sufficient number of trustees.
442.The section extends this power to allow the Pensions Regulator to appoint trustees in certain circumstances where it is reasonable to do so, instead of necessary. The “necessary test” means that the Regulator may only appoint a trustee if it is satisfied that there is no other option available and it must act almost as a last resort. A “reasonable test” would enable the Regulator to appoint a trustee where there are a range of options available but the appointment is the most appropriate action for the scheme.
443.It also amends section 7(3) of the PA 1995 to extend the circumstances in which this power may be exercised, to enable the Regulator to appoint trustees in order to protect the interest of the generality of scheme members. It also makes a change consequential on the addition of a further subsection to section 7(3).
444.Section 222(4)(c) of the PA 2004 requires trustees to follow prescribed principles when determining the actuarial methods and assumptions to be used in the calculation of a scheme’s technical provisions. These are prescribed in regulation 5(4) of the Occupational Pension Schemes (Scheme Funding) Regulations 2005 (SI 2005/3377). One of the principles is that the methods and assumptions must be chosen prudently by the trustees. The requirement for prudence implements obligations under the European occupational pensions directive (Directive 2003/41/EC).
445.Section 222(4)(c) of the PA 2004 is not currently included in the circumstances, set out in section 231(1), in which the Pensions Regulator can exercise its powers (set out in section 231(2)) in respect of the scheme funding provisions. The Pensions Regulator cannot therefore make use of the powers in section 231(2) if the sole ground of concern is that the actuarial methods or assumptions used in the calculation of the technical provisions do not appear to have been chosen prudently.
446.The actuarial assumptions used in a valuation of a pension scheme are critical in establishing a scheme’s correct funding position and, therefore, an appropriate level of contributions to the scheme. This section ensures that the Regulator can use the powers in section 231(2) (such as issuing directions on the scheme’s actuarial calculations or imposing a schedule of contributions) where the sole ground of concern is that the actuarial methods or assumptions do not appear to be prudent.
447.Section 133 amends the PA 2004 to give the Pensions Regulator more flexibility in the delegation of its powers. This section firstly enables the Regulator to contract out the power to exercise prescribed functions, which will be set out in regulations, to any persons (whereas the PA 2004 also requires the persons and circumstances to be set out in regulations). Secondly, it enables the Regulator to contract out the determination whether to exercise certain functions related to the compliance regime, which are listed in the section. Finally, section 133 repeals paragraph 28 of Schedule 1 to the PA 2004, which concerns the ability of the Regulator to pay for expenses, as this provision is no longer required.
448.This section will enable the Secretary of State to make regulations preventing individuals, in prescribed circumstances, from taking advantage of a right under existing legislation to transfer funds from a prescribed pension scheme to another scheme.
449.The power in this section can be used in particular to prevent transfers out of the scheme established under section 67. Certain transfers out of the scheme may be allowed (because the Regulations do not have to ban all transfers out). For example, where someone wants to aggregate all of their pension pots in different schemes into one pension fund in order to purchase an annuity.
450.Section 135 enables individuals who reach State Pension age between 6 April 2008 and 5 April 2015 to buy up to an additional 6 years of voluntary Class 3 National Insurance contributions for tax years from 1975-76, providing they already have 20 existing qualifying years. A qualifying year for these purposes is one in which a person has paid, or been credited with, National Insurance contributions of a relevant class; it includes any years during which a person was precluded from regular employment by responsibilities at home. The amendments made by this section will come into force on 6th April 2009.
451.Section 136 makes the same amendments for Northern Ireland.
452.Section 59 of the Social Security Pensions Act 1975 deals with the index-linking of public service pensions. Section 59(5ZA) was inserted in 1990 to prevent an element of “double indexation” arising in relation to the “guaranteed minimum pension” or “GMP” payable to survivors of members of public service pension schemes. Double indexation of the GMP might occur if it is increased by both legislation relating to public service pension schemes and by legislation which provides for index-linking of state pensions.
453.A GMP arises where a pension scheme member was contracted out of the additional state pension for service between tax years 1978/79 and 1996/97. When a public service pension scheme member dies, a member’s widow is entitled to half of a member’s GMP, but the member’s widower is only entitled to half of the member’s GMP accrued since 1988/89.
454.Section 59(5ZA) fails to take account of the difference in GMP entitlement between widows and widowers and it does not cover civil partners.
455.This section amends section 59(5ZA) so that it reflects the different guaranteed minimum pension entitlements of widowers when compared to widows. It also extends the operation of section 59(5ZA) so that it will apply to future payments of pensions to civil partners.
456.Section 138 amends section 168 of the PA 1995. Section 168 provides for the effect of remarriage on receipt of war pensions to widows. It refers only to remarriage and to widows, but the same rules are applied in relation to widowers, and in relation to civil partnership. The Ministry of Defence’s war pensions instruments have already been amended to this effect. The section makes corresponding amendments to section 168.
457.This section amends section 1(3) of the Polish Resettlement Act 1947 (c.19) to remove the provision preventing payments being made under the Pensions (Polish Forces) Scheme 1964 (S.I. 1964/2007) to or in respect of beneficiaries who are resident in Poland. This will enable pensions to continue to be paid to beneficiaries who become resident in Poland from 1 May 2004. The section also enables the Scheme’s residency restriction to be retained for beneficiaries who became resident in Poland before that date.
458.This section also provides a power to make provision in the Scheme for backdated payments to be made to or in respect of those who became resident in Poland from 1 May 2004 to the date the amended section 1(3) comes into force in relation to any part of that period.
459.Section 140 enables a UK pensioner who has a German pension entitlement which is reduced or extinguished by a period of pre-1948 insurance to request that they are deemed not to have had such insurance. The section applies to people who entered the UK as unaccompanied children from Germany, Austria, Czechoslovakia or Poland (known as the ‘Kindertransport’) between 2 December 1938 and 31 May 1940. It is intended to be used by former members of the ‘Kindertransport’. The section also gives the Secretary of State a power to ensure that the pensioner’s UK pension entitlement is not adversely affected by the exercise of the powers conferred by this provision.
460.It is supplemented by section 141 which explains what a period of pre-1948 insurance is.
461.This section enables the Secretary of State to make regulations to supply social security information about state pension credit recipients to energy suppliers, or persons providing services to the energy suppliers or Secretary of State.
462.The regulations may authorise energy suppliers to share their customer information with the Secretary of State or a service provider. This is intended to enable either the Secretary of State or a third-party to match DWP and energy supplier data to identify the relevant state pension credit recipients.
463.The regulations may also set out a number of matters including the purposes for which information may be supplied and used, and provide for a criminal offence to penalise the unauthorised disclosure of this information.
464.The regulations will be subject to the draft affirmative resolution procedure.
465.Most statutory instruments containing an order or regulations under this Act will be subject to the negative resolution procedure (i.e. they can be annulled on a resolution of either House of Parliament).
466.Those that have to be approved by both Houses (affirmative procedure) are listed in subsection (5).
467.Section 144 permits an order or regulations under powers conferred by the Act to include consequential or transitional provision, etc. It also makes other provision about how those powers may be exercised.
468.Section 145 allows the Secretary of State to make further provision in connection with giving the Act full effect and, in particular, allows him to amend primary or secondary legislation in connection the abolition of all protected rights for contracting out under section 106 and with the introduction of the scheme to be established under section 67.
469.This section (in association with the repeal of section 321 of the PA 2004 by Part 6 of Schedule 10 to the Act) re-enacts a pre-consolidation order making power so that legislation made subsequent to the passing of the 2004 Act can also be included within the scope of such an order.
470.Subsection (1) provides a power to modify enactments listed in subsection (2) where in the opinion of the Secretary of State such modifications facilitate, or are desirable in connection with, the consolidation of any of those enactments.
471.Subsection (3) specifies that no order may be made unless a Bill consolidating the relevant enactments has been presented to either House of Parliament.
472.Subsection (4) provides that a pre-consolidation order made under this power may be brought into effect only by a provision contained in the Act which results from the consolidating Act.
473.Subsection (5) excludes from the scope of an order made under this power any provision which would fall within the legislative competence of the Scottish Parliament.
This section provides that expenditure incurred by the Secretary of State in consequence of the provisions of this Act is to be paid out of money provided by Parliament. Any sums received by the Secretary of State as a consequence of the provisions of this Act will be returned to the Consolidated Fund (the repository for most Government revenues).
474.This section introduces Schedule 11 which lists the enactments repealed by this Act.
475.This section provides for commencement (see below).
476.The Act extends to England and Wales and Scotland. The following provisions also extend to Northern Ireland:
In Part 1, Chapters 5 and 6 and section 99.
Section 96 (2) to (7)
Section 97
Section 125 (2)
Section 140 and 141
Sections 143 to 146
Sections 149 to 151
477.This section sets out the short title of the Act.
478.The provisions of this Act will be brought into force by an order or orders to be made by the Secretary of State with the following exceptions:
In Part 1, sections 67 to 73 and 78 to 86 (power to establish a pension scheme, and provisions relating to the Personal Accounts Delivery Authority) come into force on Royal Assent.
Section 105 (extension of assessed income period for those aged 75 or over) comes into force on 6 April 2009.
Section 124 (1), (3) and (7) to (10) (Financial Assistance Scheme) come into force on Royal Assent
The amendment made by section 125(1) (restriction on purchase of annuities) must be taken to have had effect from 26 June 2008.
Section 131(appointment of trustees) comes into force 2 months after Royal Assent
Section 133 (delegation of powers by the regulator) comes into force on Royal Assent.
Section 134 (exclusion of transfers out in certain cases) comes into force on Royal Assent
Section 135 and 136 (additional class 3 contributions) come into force on 9 April 2009
Sections 140 and 141(Pre 1968 Insurance) come into force on Royal Assent.
Section 142 (Disclosure of information) comes into force on Royal Assent
Part 6 (except repeals) comes into force on Royal Assent.
479.The following table sets out the dates and Hansard references for each stage of the Act’s passage through Parliament.
| Stage | Date | Hansard Reference |
|---|---|---|
| House of Commons | ||
| Introduction | 5 December 2007 | Vol. 468 Col. 853 |
| Second Reading | 7 January 2008 | Vol. 470 Col. 54 |
| Committee | 15 January 2008 - 21 January 2008 | Pensions Bill Committee |
| Report | 22 April 2008 | Vol 474. Col. 1190 |
| Third Reading | 22 April 2008 | Vol 474 Col.1275 |
| Commons consideration of Lords amendments | 25 November 2008 | Vol 483 Col 651 |
| House of Lords | ||
| Introduction | 23 April 2008 | Vol. 700 Col. 1507 |
| Second Reading | 3 June 2008 | Vol. 80 Col 702 |
| Committee | 17 June 2008 | Vol 702. Col 920 |
| 30 June 2008 | Vol 702 Col 1230 | |
| 2 July 2008 | Vol. 703 Col. 11 | |
| 10 July 2008 | Vol 703 Col.900 | |
| 14 July 2008 | Vol 703 Col 977 | |
| 16 July 2008 | Vol 703 Col 1253 | |
| 17 July 2008 | Vol 703. Col 1354 | |
| Report | 7 October 2008 | Vol 704 Col. 121 |
| 27 October 2008 | Vol 704 Col.1357 | |
| 29 October 2008 | Vol 704 Col 1577 | |
| Third Reading | 19 November 2008 | Vol 705 Col 1139 |
| Royal Assent – 26 November 2008 | House of Commons Vol 483 Col 855 |
| House of Lords Vol 705 Col 1477 |
Pensions Act 2008