Jurisdiction(s):
United Kingdom

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Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

Environment Act 2021: legislative developments and implementation—consultations, scrutiny, Office for Environmental Protection, principles and targets (2017–2023)

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Practice notes

ARCHIVED: This Practice Note is archived and is not maintained.

Context

Following the 23 June 2016 referendum on the UK’s EU membership, where 52% supported leaving, the government enacted the European Union (Withdrawal) Act 2018 (EU(W)A 2018). EU(W)A 2018 introduced a range of legislative measures tied to the UK’s withdrawal to ensure the statute book functioned on the day the UK left the EU.

In broad terms, the same legal Rules applied after Exit day (11 pm on 31 January 2020) as beforehand, up to the Completion of the Implementation period. For more on this, see Practice Note: Brexit legislation tracker—Brexit SIs—commencement.

From exit, the UK’s relationship with the EU has been governed by the Withdrawal Agreement, an international treaty negotiated between the UK and the EU during the withdrawal period, which sought to:

resolve the administrative and financial outstanding issues linked to the UK’s EU membership
safeguard the rights of UK and EU citizens living in each other’s territory, and
create a standstill period in relation to the...

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Web page updated on 21/05/2026

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