Pensions Act 2008: a guide

Resource type: Practice note

Status: Maintained

Jurisdictions: England, Scotland, Wales

A guide to the Pensions Act 2008. Among other changes, the Act introduced the framework for the auto-enrolment reforms being introduced from October 2012, widened the Pensions Regulator's anti-avoidance powers, introduced less generous revaluation of deferred pensions and allowed PPF compensation to be included in pension-sharing orders.

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Resource ID: 7-383-0110
Products: PLC UK Employment, PLC UK Pensions
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

Policy and Reform: Pensions and Retirement BenefitsPolicy and Reform: Pensions and Retirement Benefits (http://uk.practicallaw.com/0-103-1345)

Practice note: overview

Auto-enrolment and new employer pension duties: overview Auto-enrolment and new employer pension duties: overview (http://uk.practicallaw.com/topic4-500-1097)
Financial Assistance Scheme (FAS): overview Financial Assistance Scheme (FAS): overview (http://uk.practicallaw.com/topic6-386-0895)
Money purchase pension schemes: overview Money purchase pension schemes: overview (http://uk.practicallaw.com/topic8-422-1664)
Pensions Act 2008: key points Pensions Act 2008: key points (http://uk.practicallaw.com/topic3-384-3015)
Pensions in the UK: overview Pensions in the UK: overview (http://uk.practicallaw.com/topic2-235-7983)
Pensions Regulator: overview Pensions Regulator: overview (http://uk.practicallaw.com/topic3-203-0447)

Practice notes

Liability management exercises and incentives Liability management exercises and incentives (http://uk.practicallaw.com/topic0-385-9734)
Pensions Bill 2007/08: timeline Pensions Bill 2007/08: timeline (http://uk.practicallaw.com/topic3-384-3478)
Pensions Regulator: anti-avoidance powers Pensions Regulator: anti-avoidance powers (http://uk.practicallaw.com/topic2-205-4995)
Scheme-specific funding Scheme-specific funding (http://uk.practicallaw.com/topic7-203-0742)

Glossary

Contribution notice Contribution notice (http://uk.practicallaw.com/topic8-201-5524)
Defined benefit (DB) pension scheme Defined benefit (DB) pension scheme (http://uk.practicallaw.com/topic0-107-7545)
Financial support direction (FSD) Financial support direction (FSD) (http://uk.practicallaw.com/topic5-201-5525)
Limited price indexation (LPI) Limited price indexation (LPI) (http://uk.practicallaw.com/topic8-206-3992)
Money purchase scheme Money purchase scheme (http://uk.practicallaw.com/topic0-107-6857)
NEST NEST (http://uk.practicallaw.com/topic7-501-1896)
Pension Protection Fund (PPF) Pension Protection Fund (PPF) (http://uk.practicallaw.com/topic7-205-4059)
Pension-sharing order Pension-sharing order (http://uk.practicallaw.com/topic4-205-8983)
Pensions Regulator Pensions Regulator (http://uk.practicallaw.com/topic9-201-5137)
Self-invested personal pension (SIPP) Self-invested personal pension (SIPP) (http://uk.practicallaw.com/topic2-201-6475)
Stakeholder pension Stakeholder pension (http://uk.practicallaw.com/topic6-107-7302)
State second pension (S2P) State second pension (S2P) (http://uk.practicallaw.com/topic1-200-3464)

Legal update: archive

DWP consults on extending the Pensions Regulator's powers DWP consults on extending the Pensions Regulator's powers (http://uk.practicallaw.com/topic4-381-4625)
Finance Bill: ABI and NAPF give evidence to the House of Lords' Economic Affairs sub-committee Finance Bill: ABI and NAPF give evidence to the House of Lords' Economic Affairs sub-committee (http://uk.practicallaw.com/topic4-386-1706)
Further Pensions Act 2008 measures brought into effect Further Pensions Act 2008 measures brought into effect (http://uk.practicallaw.com/topic4-384-7796)
NAPF suggests drafting changes to the definition of "Qualifying Earnings" in Pensions Bill NAPF suggests drafting changes to the definition of "Qualifying Earnings" in Pensions Bill (http://uk.practicallaw.com/topic0-383-2594)
Pensions Bill: extension to the anti-avoidance powers agreed on report stage Pensions Bill: extension to the anti-avoidance powers agreed on report stage (http://uk.practicallaw.com/topic4-383-9013)
Pensions Bill: government amendments agreed at report stage Pensions Bill: government amendments agreed at report stage (http://uk.practicallaw.com/topic8-383-4546)
Pensions Regulator determinations panel publishes reasons for Telent decision Pensions Regulator determinations panel publishes reasons for Telent decision (http://uk.practicallaw.com/topic9-378-9732)

External resources

House of Commons library research paper 07/94: Pensions Bill 2007/08 House of Commons library research paper 07/94: Pensions Bill 2007/08 (http://uk.practicallaw.com/topic0-383-1028)
House of Commons library research paper 08/27: Pensions Bill 2007/08: committee stage report House of Commons library research paper 08/27: Pensions Bill 2007/08: committee stage report (http://uk.practicallaw.com/topic8-383-1029)
Pensions Act 2008 Pensions Act 2008 (http://uk.practicallaw.com/topic8-384-2810)
Pensions Bill (Bill 89 07-08) Pensions Bill (Bill 89 07-08) (http://uk.practicallaw.com/topic0-383-8195)

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