The Pension Fund Clearing Obligation Exemption (Amendment) Regulations 2025

Published: Tue 10th Jun 25

The Pension Fund Clearing Obligation Exemption (Amendment) Regulations 2025 amend Regulation (EU) 648/2012 to remove a time limit on the exemption of certain pension fund derivative contracts from the clearing obligation.

This eliminates the previous 18 June 2023 deadline, extending the exemption indefinitely.

The regulations were made by the Treasury, following consultation with relevant authorities.

A de minimis impact assessment accompanies the regulations, justifying the lack of a full impact analysis.

Arguments For

  • Reduced Regulatory Burden: The amendment simplifies regulations for pension funds by removing a time-limited exemption, potentially leading to more straightforward compliance.

  • Enhanced Legal Certainty: Removing the time limit provides clarity and certainty for pension funds regarding their clearing obligations, reducing future uncertainty and potential disputes.

  • Alignment with Policy Goals: The change may reflect a broader shift in regulatory policy towards a more consistent treatment of pension fund derivatives.

  • Streamlined Operations: The simplified regulatory framework could lead to more efficient operations within the pension industry.

Arguments Against

  • Unintended Consequences: Removing the time limit might have unintended consequences, such as increased systemic risk if not properly managed.

  • Increased Compliance Costs: While simplifying some aspects, the long-term impact on compliance costs for pension funds could be higher without the previous time-limited exemption.

  • Lack of Comprehensive Impact Assessment: The claim of no significant impact requires additional scrutiny due to the potential for far-reaching consequences related to financial stability.

  • Potential for Market Distortions: Extended exemptions could create competitive imbalances in the market, favoring certain types of financial institutions.

The Treasury make these Regulations in exercise of the powers conferred by section 3(1) of the Financial Services and Markets Act 20231. A draft of these Regulations has been laid before and approved by a resolution of each House of Parliament in accordance with section 3(10) of the Financial Services and Markets Act 20232. The Treasury have consulted the Financial Conduct Authority, the Prudential Regulation Authority and the Bank of England as required by section 3(6) of that Act.

Citation, commencement and extent1.

(1) These Regulations may be cited as the Pension Fund Clearing Obligation Exemption (Amendment) Regulations 2025.

(2) These Regulations come into force on the day after the day on which they are made.

(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.

Amendment of Regulation (EU) 648/20122.

In Article 89 (transitional provisions) of Regulation (EU) 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories3, in paragraph 1—

(a) in the first sub-paragraph, at the beginning, for “Until 18 June 2023, the” substitute “The”;

(b) in the third sub-paragraph, omit “entered into by those entities during this period”;

(c) omit the fourth sub-paragraph.

Two of the Lords Commissioners of His Majesty’s Treasury 10th June 2025

These Regulations amend the transitional provision in Article 89(1) of Regulation (EU) 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (“UK EMIR”) which exempt certain pension fund derivative contracts from the clearing obligation provided for in Article 4 of UK EMIR. They remove the time limit that previously applied to this exemption. A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen. A de minimis impact assessment is available from HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ and is published with the Explanatory Memorandum alongside this instrument at www.legislation.gov.uk.