The Personal and Occupational Pension Schemes (Protected Rights) Regulations 1996

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1. Citation, commencement and interpretation
2. Manner of calculation and verification of protected rights
3. Options under section 10(2) and (3) of the 1993 Act for schemes to designate which rights are protected rights
4. Conditions applying to pensions and annuities which give effect to protected rights
5. Circumstances in which and periods for which pension or annuity is to be paid to widow or widower after being paid to member
6. Interim arrangements
7. Payments made under interim arrangements
8. Giving effect to protected rights by the provision of a lump sum
9. Suspension and forfeiture of payments giving effect to protected rights
10. Choice of insurance company by annuitant
11. Insurance companies that may provide protected rights by way of annuities
12. Death of member before effect given to his protected rights
13. Death before effect given to protected rights: interim arrangements for widow, widower or surviving civil partner
14. Enforceable entitlement after death of member
15. Further requirements in respect of giving effect to protected rights
16. Personal pension schemes—notifications to the Secretary of State
17. Tax-exemption and tax-approval
18. Revocations


Explanatory Note