The Occupational and Personal Pension Schemes (Pension Liberation) Regulations 2005
These Regulations make provision in relation to payments made into an occupational or personal pension scheme by reason of a restitution order made by a court under section 19 of the Pensions Act 2004 (c. 35) (“the Act”) or of a repatriation order made by the Pensions Regulator under section 21 of the Act.