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United KingdomLegislation gov

Scots trust reform extended to pension schemes with carve-outs

Draft Order applies the 2024 Scots trust reforms to Scots-law pension trusts, disapplies listed trust provisions, caps delegation, and aligns Pensions Act 1995 section 34.

By Taxxa AI OyPublished 26 October 2026

Payroll & Labour

Industry: Pension funding

Pension schemes established under a trust and subject to Scots law come within the Trusts and Succession (Scotland) Act 2024Legislation. That Act modernises Scots trust law — trustees' powers and duties, appointment, resignation, removal and discharge, and the courts' powers over trust management — replacing legislation over a century old. It had excluded pension trustsLegislation because regulation of occupational and personal pension schemes is reserved to the United Kingdom Parliament under the Scotland Act 1998Legislation; the draft Order supplies the consequential provision through sections 104, 112(1), 113(3) and 113(5) of the 1998 ActLegislation.

Article 3 applies the 2024 Act to pension schemes except as articles 4 to 10 provideLegislation. Occupational pension schemes, including public-service schemes within section 1 of the Pension Schemes Act 1993 that are established under a trust and subject to Scots law, and personal pension schemes defined by the same test, are coveredLegislation. Application does not limit any provision of pensions legislation, including the enactments listed in section 13(7) of the Pensions Act 2004 and the Financial Services and Markets Act 2000Legislation.

Fourteen provisions of the 2024 Act do not apply to occupational schemes: trustee removal by co-trustees or beneficiaries (sections 9 and 10), decision-making preliminaries and process (sections 13 and 14), the investment powers and their exercise (sections 18, 19 and 20), charitable-trust sales (section 21), appointment of nominees (section 23), the two information duties (sections 29 and 30), private-purpose trusts and protectors (chapters 6 and 7 of Part 1), and alteration of trust purposes on material change (section 65)Legislation. Section 15 confers no investment powers on occupational trusteesLegislation.

Delegation is restricted rather than excluded. Section 22 does not authorise occupational trustees to delegate investment-management functions to an agent for more than 12 months, or to authorise an employer in relation to the scheme, or a person connected with or an associate of such an employer under sections 249 and 435 of the Insolvency Act 1986, to act as agentLegislation. Insurance under section 17 applies subject to section 256 of the Pensions Act 2004Legislation, which bars indemnification for fines or civil penaltiesLegislation, and the duty of care in section 31 applies subject to sections 33 to 36 of the Pensions Act 1995Legislation.

For personal pension schemes seven provisions are disapplied: section 10, section 21, sections 29 and 30, chapters 6 and 7, and section 65Legislation. Section 17 again applies subject to section 256 of the 2004 ActLegislation.

The Schedule amends section 34(2)(b) of the Pensions Act 1995 so that Scots-law pension trustees may delegate investment decisions through section 22 of the 2024 Act equivalently to England-and-Wales trusteesLegislation, and amends sections 22(1) and 81 of the 2024 Act to reflect the Order's restrictions and its extended definition of trustLegislation.

The Order is a draft made by the Secretary of StateLegislation, laid before Parliament under Schedule 7 to the 1998 Act for approval by each HouseLegislation, and comes into force the day after it is madeLegislation. Articles 1 and 11 extend to England and Wales and ScotlandLegislation; articles 2 to 10 extend to ScotlandLegislation; Schedule modifications follow the extent of the amended enactment. No separate impact assessment was preparedLegislation, reliance being placed on the Scottish Government assessments for the 2024 ActLegislation.

Legal basis is sections 104, 112(1), 113(3) and 113(5) of the Scotland Act 1998Legislation, under which the draft Trusts and Succession (Scotland) Act 2024 (Consequential Provisions and Modifications) (Pension Schemes) Order 2026 is madeLegislation.

Apply the 2024 Scots trust framework to Scots-law pension trusts subject to the Order articles 4 to 10 carve-outs, and keep investment delegation within the 12-month and employer-connection limits.

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