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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 5 April 2004 - onwards
  Version 6 of 6    

71. Savings in relation to the gender ground.

(1) In determining whether a rule of a scheme complies with the principle of equal pension treatment in relation to the gender ground, account shall not be taken of -

(a) any difference, on the basis of the sex of the members, in the levels of contributions which the employer makes, to the extent that the difference is for the purposes of -

(i) removing or limiting differences, as between men and women in the amount or value of benefits provided under a defined contribution scheme, or

(ii) ensuring the adequacy of the funds necessary to cover the cost of the benefits defined under a defined benefit scheme,

(b) any difference, on the basis of the sex of members in the amount or value of -

(i) benefits provided under a defined contribution scheme to the extent that the difference is justifiable on actuarial grounds, or

(ii) certain elements of benefits provided under a defined benefit scheme, to the extent that the difference results from the effects of the use of actuarial factors diffe

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