Part 3 Occupational Pension Schemes

Part 3 Occupational Pension Schemes

Guaranteed minimum pensions etc: Great Britain

14

(1)     In this paragraph “the 1993 Act” means the Pension Schemes Act 1993 (c 48); and expressions used in this paragraph and in that Act have the same meaning in this paragraph as in that Act.

(2)     The fact that the person's gender has become the acquired gender does not affect the operation of section 14 of the 1993 Act (guaranteed minimum) in relation to the person, except to the extent that its operation depends on section 16 of the 1993 Act (revaluation); and sub-paragraphs (3) and (5) have effect subject to that.

(3)     If (immediately before the certificate is issued) the person is a woman who is entitled to a guaranteed minimum pension but has not attained the age of 65—

(a)     the person is for the purposes of section 13 of the 1993 Act and the guaranteed minimum pension provisions to be treated after it is issued as not having attained pensionable age (so that the entitlement ceases) but as attaining pensionable age on subsequently attaining the age of 65, and

(b)     in a case where the person's guaranteed minimum pension has commenced before the certificate

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