2

1 An Act of the Scottish Parliament cannot modify, or confer power by subordinate legislation to modify, the law on reserved matters. 2 In this paragraph, “ the law on reserved matters ” means— a any enactment the subject-matter of which is a reserved matter and which is comprised in an Act of Parliament or subordinate legislation under an Act of Parliament, and b any rule of law which is not contained in an enactment and the subject-matter of which is a reserved matter, and in this sub-paragraph “ Act of Parliament ” does not include this Act. 3 Sub-paragraph (1) applies in relation to a rule of Scots private law or Scots criminal law (whether or not contained in an enactment) only to the extent that the rule in question is special to a reserved matter or the subject-matter of the rule is— a interest on sums due in respect of taxes or excise duties and refunds of such taxes or duties, or b the obligations, in relation to occupational or personal pension schemes, of the trustees or managers or c the obligations under an order made by virtue of section 12A(2) or (3) of the Family Law (Scotland) Act 1985 (orders relating to pensions lump sums) of the person responsible for a pension arrangement other than an occupational or personal pension scheme; or d the obligations under Chapter I of Part IV of the Welfare Reform and Pensions Act 1999 (sharing of rights under pension arrangements) of the person responsible for such a pension arrangement; or e the effect of Chapter II of Part IV of that Act of 1999 (sharing of rights in state pension schemes) as read with Part II of the Social Security Contributions and Benefits Act 1992 (contributory benefits) and Part 1 of the Pensions Act 2014 (state pension) . 4 In sub paragraph (3)(c) “pension arrangement” and “person responsible for a pension arrangement” have the same meaning as in section 27(1) of the Family Law (Scotland) Act 1985. 5 Sub-paragraph (3) does not affect sub-paragraph (1) as it applies to an Act of the Scottish Parliament so far as any matter to which a provision of the Act relates falls within exception 10 of Section F1 of Part 2 of Schedule 5.