(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The pension sharing on divorce provisions in the Welfare
Reform and Pensions Act 1999 (see
PSI 3.5.4) might apply to any
married scheme member regardless of when he or she joined the
scheme if the proceedings in respect of the divorce commenced on or
after 1 December 2000. In the case of schemes approved prior to the
first appointed day of 10 May 2000 the revised limits requiring the
pension debit to be taken into account are imposed by overriding
legislation in Schedule 10 of Finance Act 1999 that came into
effect on 1 December 2000 (see Introduction 4.18). There are
amending regulations that disapply the effects of the overriding
legislation for employees who are moderate earners (see
PSI2.3.25). In relation to
schemes approved on or after 10 May 2000, the limits must be
reflected in scheme rules under revised discretionary practice as a
condition of approval under Section 591 ICTA 1988 (see
PSI2.3.13).
