The Occupational and Personal Pension Schemes (Modification of Schemes - Miscellaneous Amendments) Regulations 2016
These Regulations make changes to regulations as a consequence of provisions contained within section 24(1) of, and Schedule 13 to, the Pensions Act 2014 (c.19) (“the 2014 Act”) which abolishes contracting-out for salary related occupational pension schemes from 6th April 2016, known as “the second abolition date”.