The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017
These Regulations make amendments to secondary legislation relating to: (i) the abolition of contracting- out of the additional State Pension for salary related pension schemes; and (ii) the calculation of a lump sum payment to an individual who deferred receipt of their Graduated Retirement Benefit.