Regulations and Guidance - Pensions
The items on the menu bar to the left concern different aspects of the regulation of pension schemes operating in or from the Isle of Man. This legislation establishes the basis upon which the Insurance and Pensions Authority regulates the management of retirement benefits schemes. The legislation provided on this site is currently supplemental to the Island's existing pension legislation managed by the Treasury Income Tax Division and the Department of Health and Social Security. It is important to note that this legislation will continue to remain in force whilst a project is undertaken by the IPA to assess its future appropriateness in consideration of the new regime. Certain items of legislation made by the DHSS can be accessed via the Other Legislation page within this website.
Navigating the Retirement Benefits Schemes Act 2000, and any subordinate legislation
Before using the menu bar to obtain further information regarding the Isle of Man's pensions infrastructure, for ease of reading it is important to note that regulations made under the Retirement Benefits Schemes Act 2000 fall into three broad categories:
- Those that deal solely with international schemes
- Those that deal solely with domestic schemes
- Those that apply equally to international or domestic schemes.
Furthermore within each category the regulations are further broken down into separate sets of statutory documents dealing with matters such as general administration, independent trustees, miscellaneous provisions or fees etc.
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