The Occupational Pension Schemes (Discharge of Liability) Regulations 1997

The Occupational Pension Schemes (Discharge of Liability) Regulations 1997 (“the Regulations”) consolidate the Occupational Pension Schemes (Discharge of Liability) Regula tions 1985 with minor and drafting amendments and make provision in respect of pensions and accrued rights under a scheme contracted out by virtue of section 9(2B) of the Pension Schemes Act 1993 so far as is attributable to an earner’s service on or after 6th April 1997.