The following Family practice note Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper provides comprehensive and up to date legal information covering:
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the Matrimonial Causes Act 1973 (MCA 1973) by the Pensions Act 1995. Pension attachment was extended to dissolution of civil partnerships for same-sex couples following the introduction of the Civil Partnership Act 2004 (CPA 2004) from 5 December 2005. For corresponding pension provisions for civil partners see CPA 2004, Sch 5 Pt 6, para 24.
This Practice Note explains what a pension attachment order made in family proceedings (previously referred to as an earmarking order) is and sets out which pension interests can be attached and which cannot. It also details the key features of a pension attachment order, the risks of such orders and steps that may be taken to reduce risk, variation issues and tax consequences.
A pension attachment order requires the person responsible for a pension arrangement (the PRPA) to pay a percentage of the:
pension income, and/or
pension commencement lump sum, and/or
available to a person with pension rights in the pension arrangement to a person without pension rights. A pension arrangement means an occupational pension scheme, a personal pension scheme, a retirement annuity contract and certain other types of annuities, see also: Types of pension that can or cannot be the subject of attachment orders.
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