Commentary on Sections Summary Other definitions Section 166: Duty to pay scheme benefits unpaid at assessment date
623.This section states that the Board, once it has assumed responsibility for a scheme, must pay benefits which a person had become entitled to before the assessment period but which remained unpaid when the Board assumed responsibility. This will not apply where the person postponed payment of the benefit or to a transfer payment or refund of contributions.
624.Subsection (5) allows regulations to treat a person's entitlement to a benefit as arising before the assessment date. This power applies where the member dies before the assessment period commences and the entitlement to the survivor’s benefit arises on or after the assessment date but before the Board assumes responsibility for the scheme. This means that should the Board assume responsibility for the scheme and payment of the survivor’s benefit is unpaid, then the Board will be required to make payment of this benefit.
625.Subsection (6) applies to prescribed rights which a person became entitled to before commencement of the assessment period. Regulations may be made requiring the Board to take prescribed steps in prescribed circumstances. One of the intended uses of this power is to deal with rights to contribution refunds which arose before the assessment period but had not been discharged before that period began.
626.Subsection (7) allows Chapter 3 of Part 2 of the Act and the scheme rules to be modified for the purpose of regulations under subsection (6).