
1 

(1) These Regulations may be cited as the Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1991 and shall come into force on 4th November 1991.
(2) In these Regulations—
(a) “the 1984 Regulations” means the Occupational Pension Schemes (Contracting-out) Regulations 1984 ;
(b) “the 1985 Regulations” means the Occupational Pension Schemes (Discharge of Liability) Regulations 1985.
2 
In regulation 30 of the 1984 Regulations (means of securing guaranteed minimum pensions), in paragraph (2) for sub-paragraph (b) there shall be substituted the following sub-paragraph—“
(b) in the case of a policy of insurance or annuity contract, that the policy is taken out, or the contract is entered into, with an insurance company which is authorised by the competent authority of a member State, under either Article 6 or Article 27 of Council Directive 79/267/EEC on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of direct life assurance, to take up the activities referred to under any of Heads I, III, VII and IX of the Annex to that Directive.”
3 
After regulation 1 of the 1985 Regulations (citation, commencement and interpretation) there shall be inserted the following regulation—“
1A 

(1) Paragraph (2) below applies if there is a person resident in the United Kingdom acting on behalf of the insurance company with whom the insurance policy is taken out or the annuity contract is entered into who will be responsible for the discharge of all duties imposed on the administrator of the scheme under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988.
(2) Where this paragraph applies, the requirements referred to in section 52C(4)(a)(ii) (policies of insurance or annuity contracts are appropriate for the purposes of section 52C if among other things the insurance company with which it is or was taken out or entered into satisfies, or satisfied at the relevant time, prescribed requirements) are that the insurance policy is taken out or the annuity contract is entered into with an insurance company which is, or was at the relevant time, an insurance company authorised by the competent authority of a member State, under either Article 6 or Article 27 of Council Directive 79/267/EEC on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of direct life assurance, to take up the activities referred to under any of Heads I, III, VII and IX of the Annex to that Directive.”
Signed by authority of the Secretary of State for Social Security.
Henley
Parliamentary Under-Secretary of State,
Department of Social Security
14th October 1991