Joint Committee on Statutory Instruments Eighteenth Report


Memorandum by the Department of Health


REGULATIONS 2000 (S.I. 2000/619)

  1. The Committee has requested a Memorandum on the following point:

    "Regulation 4(3)(b) provides for time limits for remittances by employers to the Secretary of State of deductions from salary in respect of employees' additional voluntary contributions to pensions. These are to be made -

      "(i)as soon as is reasonably practicable; or

      (ii)in the case of deductions to be made on or after the date on which these Regulations come into force, no later than 7 days after their deduction."

    The result appears to be that the time limit set by sub-paragraph (i) applies to deductions made before 10 April 2000, the date on which the Regulations come into force. Explain on what basis such prior deductions are authorised by the Regulations, making sub-paragraph (i) necessary."

  2. Regulation 1(3) of these Regulations provides that regulation 4 (and other regulations) shall have effect from 1st February 1991. The power to frame regulations to have effect from a date earlier than that of their making is contained in section 12(1) of the Superannuation Act 1972.

  3. A person to whom these Regulations applies has been able to make additional voluntary contributions since 1st February 1991. Deductions from salary in respect of additional voluntary contributions and their subsequent remittance to the Secretary of State have therefore been made prior to the date these Regulations came into force.

  4. There may have been some deductions from salary which, on the date these Regulations came into force, had yet to be remitted to the Secretary of State. The time limit set by sub-paragraph (i) of regulation 4(3)(b) is intended to apply to those deductions, rather than the time limit set by sub-paragraph (ii).

13th April 2000

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