The following Pensions practice note provides comprehensive and up to date legal information covering:
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES
This Practice Note looks at the disclosure requirements that were applicable to trustees (or managers) of personal pension schemes before 6 April 2014 under the Personal Pension Schemes (Disclosure of Information) Regulations 1987, SI 1987/1110. Those regulations were repealed with effect from 6 April 2014 and are therefore no longer applicable. In this Practice Note, any reference to 'trustees' includes, in the context of a contract-based personal pension scheme, the managers of the scheme.
For information on disclosure requirements applicable to occupational pension schemes before 6 April 2014 under the Occupational Pension Schemes (Disclosure of Information) Regulations 1996, SI 1996/1655, see Practice Note: Occupational pension schemes—disclosure requirements before 6 April 2014.
With effect from 6 April 2014, the disclosure requirements applicable to occupational and personal pension schemes were consolidated and harmonised into one set of regulations, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734. For information on the disclosure regime applicable from 6 April 2014, see Practice Note: Disclosure requirements applicable to occupational and personal pension schemes after 5 April 2014.
For information on the disclosure requirements applicable outside of the disclosure regulations mentioned above, see Practice Note: Event-specific disclosure requirements for occupational and personal pension schemes.
The main disclosure requirements applicable to personal pension schemes (including
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the deceived for the Fraud Act 2006
This Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice Note: Estoppel—what,
What is QOCS?Qualified one-way costs shifting (QOCS) was introduced on 1 April 2013 as part of the Jackson costs reforms following the removal of a claimant’s right to recover additional liabilities from the defendant, ie success fees and after the event (ATE) insurance premiums. The relevant CPR
Source of the doctrine of the separation of powersThe origins of the doctrine are often traced to John Locke’s Second Treatise of Government (1689), in which he identified the 'executive' and 'legislative' powers as needing to be separate.‘… it may be too great a temptation to human frailty, apt to
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.