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The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1999

United Kingdom
14/12/1999
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These Regulations contain a number of amendments aimed at simplifying the existing regime. In particular they will:

  • make clear that OPAS is available at any stage to assist members with any difficulties or queries they may have;
  • provide new exemptions from the restrictions on powers to modify schemes in four cases where section 67 of the Pensions Act 1995 appears to act in direct conflict with other provisions of that Act or against Inland Revenue practice;
  • allow trustees some flexibility in reporting to Opra late payment of contributions - delays of up to 10 days will not have to be reported automatically, so long as there have not already been two late payments in the previous 12 months; and
  • prevent a second or subsequent debt arising for employers who leave a scheme where the sole reason the original debt was not paid is that the employer was not informed of it in time.


They come into force on 30th December 1999.

For further information contact Nigel Moore on Tel 0171 367 3000 or e-mail [email protected]

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