(1) Where in any proceedings—
(a) for an offence under this Act; ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
any relevant decision as defined by section 165(3) is made by the Inland Revenue, the decision shall be conclusive for the purpose of the proceedings.
(2) If—
(a) any such decision is necessary for the determination of the proceedings, and
(b) the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under Article 8 or 9 of the Social Security (Northern Ireland) Order 1998,
the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part II of that Order.
(3) Subsection (1) does not apply where, in relation to the decision—
(a) an appeal has been brought but not determined,
(b) an application for leave to appeal has been made but not determined,
(c) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or
(d) an application has been made under Article 8 or 9 of that Order.
(4) In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.
(1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 165(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part II of the Social Security (Northern Ireland) Order 1998.
(2) Any report under this section—
(a) may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or
(b) may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998 .
(3) A copy of every report under this section shall be laid before each House of Parliament unless the report is included in, or annexed to, a report of which a copy is so laid.
(1) The Regulatory Authority may make grants on such terms and conditions as they think fit to any person providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.
(2) The Department may pay the Regulatory Authority such sums as the Department may think fit towards any expenditure of theirs in making grants under this section.
(3) The Department may make grants on such terms and conditions as the Department thinks fit to any person or body of persons providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.
(1) For the purpose of meeting expenditure—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) under Part X and section 169, ...
(c) of the Regulatory Authority (including the establishment of the Authority under the Pensions Act 2004), ...
(d) of the Lord Chancellor in meeting the costs of the legal assistance scheme established by virtue of section 106 of the Pensions Act 2004 (legal assistance in connection with proceedings before a tribunal in relation to a decision of the Regulatory Authority ), or
(e) under section 11 of the Financial Guidance and Claims Act 2018 (financial assistance from Secretary of State) relating to the Money and Pensions Service’s pensions guidance function (see section 3 of that Act),
regulations may make provision for imposing levies in respect of prescribed occupational or prescribed personal pension schemes.
(2) Any levy imposed under subsection (1) is payable to the Department by or on behalf of—
(a) the administrators of any prescribed public service pension scheme,
(b) the trustees or managers of any other prescribed occupational or prescribed personal pension scheme, or
(c) any other prescribed person,
at prescribed rates and at prescribed times.
(3) Regulations made by virtue of subsection (1)—
(a) in determining the amount of any levy in respect of the Regulatory Authority, must take account (among other things) of ...
(i) any amounts paid to the Department under section 164(4) of this Act or Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties), and
(ii) any fees paid to the Regulatory Authority under paragraph 25 of Schedule 1 to the Pensions Act 2004 (fees for applications), and
(b) in determining the amount of expenditure in respect of which any levy is to be imposed, may take one year with another and, accordingly, may have regard to expenditure estimated to be incurred in current or future periods and to actual expenditure incurred in previous periods (including periods ending before the coming into operation of this subsection).
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) An amount payable by a person on account of a levy imposed under this section shall be a debt due from him to the Department, and an amount so payable shall be recoverable by the Department accordingly or, if the Department so determines, by the Regulatory Authority on its behalf.
(9) Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—
(a) the collection and recovery of amounts payable by way of levy under this section, or
(b) the circumstances in which any such amount may be waived.
Where at the request of the trustees or managers of an occupational pension scheme or a personal pension scheme or of any employer of earners who are members of such a scheme, official services are provided in connection with the operation or administration of the scheme by the Department, the Department may require the payment of fees for the provision of those services.
(1) There shall be paid out of the National Insurance Fund—
(za) payments by the Inland Revenue under section (section 37(1D) or section 38A(2C) or (3);
(a) minimum contributions paid by the Inland Revenue under section 39;
(b) payments by the Department under section 120.
(2) Subject to subsection (3), there shall be paid out of the National Insurance Fund into the Consolidated Fund—
(a) sums equal to the amount of any expenses incurred by the Department (or by persons acting on its behalf) in exercising its functions under Chapter II of Part VII and section 153;
(b) such sums as the Department may estimate to be the amount of the administrative expenses of the Department or any government department in carrying into effect the remaining provisions of this Act, other than—
(i) Chapter I of Part IV and Part VIII so far as it applies for the purposes of that Chapter, sections . . . 149(2), 154(1) to (5), 158, 159 . . . and 171;
(ii) sections 27, 29, 113, 150 and 151;
(iii) sections 156 and 162.
(3) The sums payable under subsection (2)(b)—
(a) shall be estimated in accordance with any directions given by the Department of Finance and Personnel and (except in the case of functions relating to minimum contributions) shall exclude such categories of expenses as that Department may direct, or any enactment may require, to be so excluded; and
(b) shall be payable at such times and in such manner as the Department of Finance and Personnel may direct.
(3A) There shall be paid out of the National Insurance Fund into the Consolidated Fund of the United Kingdom—
(a) such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III; and
(b) such sums as the Secretary of State may estimate to be to the amount of his administrative expenses in exercising his functions under this Act.
(4) Subject to subsection (5), there shall be paid into the Consolidated Fund any sum recovered by the Department under the provisions within subsection (2)(b)(ii).
(5) So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund.
(6) There shall be paid into the Consolidated Fund of the United Kingdom—
(a) subject to subsection (5), so far as it relates to payments out of money provided by Parliament, any sum recovered by the Inland Revenue under the provisions within subsection (2)(b)(ii); and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) There shall also be paid into the National Insurance Fund—
(a) sums recovered under section section 37(1E), 38A(2D) or (5) or 39(5) or (6);
(b) . . .
(c) any sum recovered by the Department in exercising any right or pursuing any remedy which is the Department’s by virtue of section 123; and
(d) any sums received by the Inland Revenue by way of such payments as are mentioned in paragraph 5(4) of Schedule 1.
(8) Subject to the foregoing provisions of this section, all expenses incurred by the Secretary of State or the Inland Revenue shall be paid out of money provided by Parliament, except so far as they may be required by any enactment to be paid or borne in any other way.
The Department may by regulations provide—
(a) who is to be treated as a manager of an occupational pension scheme for any o f the purposes of the provisions of this Act (except Chapter II of Part VII or section 153), the Social Security Acts (Northern Ireland) 1975 to 1991, . . . Part VI of the Social Security Administration (Northern Ireland) Act 1992 . . .. . . , Article 27D of the Matrimonial Causes (Northern Ireland) Order 1978 Part IV or V of the Welfare Reform and Pensions (Northern Ireland) Order 1999 ...
or
(b) who is be treated as a trustee of a scheme for the purposes of Chapter I of Part IV, Chapter I of Part IVA, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 149(2), 154(1) to (5), 158, 159 and 171 or articles 22 to 26 of the Pensions (Northern Ireland) Order 1995.
(1) Subject to subsections (2) to (4), for the purposes of this Act any period of an earner’s service in an employment is linked qualifying service in relation to a later period of service (whether in the same or another employment) if—
(a) under Chapter 1 or 2 of Part 4ZA or under the rules of a scheme applying to him in the earlier period of service—
(i) there was made a transfer of his rights (including any transfer credits allowed) under that scheme, or a transfer payment in respect of those rights, to, or to the trustees or managers of, another scheme applying to him in the later period of service;
(ii) those rights were secured by a policy of insurance or an annuity contract and were subsequently transferred to another scheme applying to him in the later period of service; or
(iii) a cash equivalent (within the meaning of Chapter 1 of Part 4ZA) or cash transfer sum (within the meaning of Chapter 2 of that Part) was paid in respect of him to the trustees or managers of another scheme applying to him in the later period of service; and
(b) in consequence of the transfer of his accrued rights to the second scheme, or the payment to the trustees or managers of that scheme, there are (or were) allowed to him transfer credits under the rules of that other scheme.
(2) For any service to be taken into account as linked qualifying service, it must be actual service and no regard shall be had to any scheme rule which provides for service to be treated for any purposes of benefit or otherwise as longer or shorter than it actually was.
(3) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.
(4) For the purposes of Chapter I of Part IV, as respects any case where the rules of the scheme provide—
(a) that an earner is not entitled to become a member unless he satisfies specified conditions, but
(b) that, if he becomes a member, rights are to accrue to him in respect of periods of service before he satisfied any such conditions,
regulations may provide for any such periods to be treated, in such cases and to such extent as may be prescribed, as linked qualifying service with later periods of service.
(1) In this Act “normal pension age”, in relation to a scheme and a member’s pensionable service under it, means—
(a) in a case where the scheme provides for the member only a guaranteed minimum pension, the earliest age at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies; and
(b) in any other case, the earliest age at which the member is entitled to receive benefits (other than a guaranteed minimum pension) on his retirement from such employment.
(2) For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.
(1) In this Act “insurer” means—
(a) a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In this Act “long term insurance business” means business which consists of the effecting or carrying out of contracts of long-term insurance.
(3) This section must be read with—
(a) section 22 of the Financial Services and Markets Act 2000;
(b) any relevant order under that section; and
(c) Schedule 2 to that Act.
(1) In this Act—
...
...
“age”, in relation to any person, shall be construed so that—
he is over or under a particular age if he has or, as the case may be, has not attained that age;
he is between two particular ages if he has attained the first but not the second;
“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with section 3B;
“the Assembly” means the Northern Ireland Assembly;
...
“Category A retirement pension” and “Category B retirement pension” mean the retirement pensions of those descriptions payable under Part II of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).
“collective money purchase benefit” has the meaning given by section 52 of the Pension Schemes Act 2021;
“contract of service” has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“contracted-out employment” shall be construed in accordance with section 4;
...
“contracting-out certificate” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with section 3B;
“contributions equivalent premium” means a premium that was paid under section 51(2);
“the Department” means the Department of Health and Social Services for Northern Ireland;
“the Department of Finance and Personnel” means the Department of Finance and Personnel in Northern Ireland;
“earner” and “earnings” shall be construed in accordance with section 4(1B) of this Act and sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“earnings factors” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
...
...
“employed earner” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“employee” means a person gainfully employed in Northern Ireland either under a contract of service or in an office (including an elective office) with earnings;
“employer” means—
in the case of an employed earner employed under a contract of service, his employer;
in the case of an employed earner employed in an office with emoluments—
such person as may be prescribed in relation to that office; or
if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;
“employment” includes any trade, business, profession, office or vocation and “employed” shall be construed accordingly except in the expression “employed earner”;
“Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000;
“the first abolition date” has the meaning given by section 3A;
...
...
“government department” includes a department of the government of the United Kingdom;
“guaranteed minimum pension” has the meaning given in section 4(2);
“HMRC” means the Commissioners for Her Majesty's Revenue and Customs;
“independent trade union” has the meaning given in Article 2(2) of the Industrial Relations (Northern Ireland) Order 1992;
“industrial tribunal” means a tribunal established or having effect as if established under Article 3 of the Industrial Tribunals (Northern Ireland) Order 1996;
“the Inland Revenue” means the Commissioners of Inland Revenue;
...
...
“linked qualifying service” has the meaning given in section 174;
“long-term benefit” has the meaning given in section 20(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and “current”, in relation to those limits, means for the time being in force;
“minimum contributions” shall be construed in accordance with sections 39 to 41;
“minimum payment” has the meaning given in section 4(2);
“modifications” includes additions, omissions and amendments;
“money purchase benefits”, in relation to a member of a personal or occupational pension scheme or the widow, widower or surviving civil partner of a member of such a scheme, means—
benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and which fall within section 176B , and
collective money purchase benefits;
“money purchase contracted-out scheme” is to be construed in accordance with section 3B;
“money purchase scheme” means a pension scheme under which all the benefits that may be provided are money purchase benefits;
“National Insurance Fund” means the Northern Ireland National Insurance Fund;
“normal pension age” has the meaning given in section 175;
“occupational pension scheme” has the meaning given in section 1;
“overseas arrangement” means a scheme or arrangement which—
has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;
is administered wholly or primarily outside Northern Ireland;
is not an appropriate scheme; and
is not an occupational pension scheme;
“pension credit” means a credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 or under section 29(1)(b) of the Welfare Reform and Pensions Act 1999;
“pension debit” means a debit under Article 26(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;
“pensionable age”—
so far as any provisions (other than sections 42 to 44) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and
in any other case, has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
“pensionable service” has the meaning given in section 66(2);
...
...
“personal pension scheme” has the meaning given in section 1;
“prescribe” means prescribe by regulations;
...
“the preservation requirements” has the meaning given in section 65(2);
“primary Class 1 contributions” and “secondary Class 1 contributions” have the same meanings as in section 6 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“the principal appointed day” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 4 of the Pensions (Northern Ireland) Order 1995);
“protected rights” has the meaning given in section 6 , as it had effect immediately prior to the abolition date;
“public service pension scheme” has the meaning given in section 1;
...
...
“regulations” means regulations made by the Department under this Act;
“ the Regulatory Authority” means the Pensions Regulator;
“resources”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;
“rights”, in relation to accrued rights (within the meaning of section 69 ... or 174) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;
...
...
“salary related contracted-out scheme” is to be construed in accordance with section 3B;
“the second abolition date” has the meaning given by section 3A;
“short service benefit” has the meaning given in section 67(2);
...
...
“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;
“tax year” means the 12 months beginning with 6th April in any year;
“transfer credits” means rights allowed to an earner under the rules of an occupational pension scheme by reference to —
a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, or
a cash transfer sum paid under Chapter 2 of Part 4ZA in respect of him, to the trustees or managers of the scheme;
“the upper accrual point” has the meaning given by section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
...
...
“week” means a period of seven days beginning with Sunday;
“working life” , in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with —
the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or
if earlier, the tax year before the one in which the person dies.
(2) References to employers in the provisions of this Act (other than sections 119 to 123, 153 and 156 (“the excluded provisions”)) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.
(3) Subject to any such regulations, references to an employer in any of the provisions of this Act (other than the excluded provisions or ... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections ... 149(2), 154(1) to (5), 158, 159 ... and 171) shall, in relation to an earner employed in an office with emoluments, be construed as references to—
(a) such person as may be prescribed in relation to that office; or
(b) if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of that office.
(4) Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section ... ... ... ... 39, ... 107, 156, 160 or 161) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.
(5) In sections 161 and 162—
(a) references to the United Kingdom include references to the territorial waters of the United Kingdom; and
(b) references to Northern Ireland include references to the territorial waters of the United Kingdom adjacent to Northern Ireland.
(6) Any reference in section 180 or 181 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.
(7) The Interpretation Act (Northern Ireland) 1954 shall apply to this Act—
(a) as it applies to a Measure of the Assembly;
(b) as if any reference in that Act to an enactment or an Act included a reference to this Act.
(8) For the purposes of Part III of the Northern Ireland Constitution Act 1973 (validity of Measures of the Assembly, including Orders in Council under the Northern Ireland Act 1974), provisions of this Act which re-enact provisions of such an Order are to be treated as provisions of such an Order.
(1) This section applies for the purposes of paragraph (a) of the definition of “money purchase benefits” in section 176(1).
(2) A benefit other than a pension in payment falls within this section if its rate or amount is calculated solely by reference to assets which (because of the nature of the calculation) must necessarily suffice for the purpose of its provision to or in respect of the member.
(3) A benefit which is a pension in payment falls within this section if—
(a) its provision to or in respect of the member is secured by an annuity contract or insurance policy made or taken out with an insurer, and
(b) at all times before coming into payment the pension was a benefit falling within this section by virtue of subsection (2).
(4) For the purposes of subsection (2) it is immaterial if the calculation of the rate or amount of the benefit includes deductions for administrative expenses or commission.
(5) In this section references to a pension do not include income withdrawal or dependants’ income withdrawal (within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004).
(1) Subject to subsection (7) Any power under this Act to make regulations or orders (except a power of . . . the court to make orders . . .) and the powers to make rules under sections 145(2) and 148(1) shall be exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979.
(2) Where a power conferred by this Act is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.
(3) Any power to make regulations or an order for the purposes of any one provision of this Act shall be without prejudice to any power to make regulations or an order for the purposes of any other provision.
(4) Any power conferred by this Act to make regulations or an order shall include power to make such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.
(5) Subsection (4) has effect—
(a) in its application to regulations and orders made under the following provisions, namely Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections . . . 149(2), 154(1) to (5), 158, 159 . . . and 171, with the omission of the words “consequential or transitional”; and
(b) in its application to orders made under section 149(8), with the omission of the word “consequential”.
(6) Any power conferred on the Department by this Act to make any regulations or order (except regulations under section 109B or an order under section 149(8)), where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel, shall if that Department so directs be exercisable only in conjunction with it.
(7) Any power conferred on the Secretary of State to make regulations or orders (other than an order under section 162) is exercisable by statutory instrument, and subsections (2) to (4) and section 178(1) apply to regulations or orders made in exercise of any such power of the Secretary of State as they apply to regulations made by the Department.
(8) Any power conferred on the Secretary of State . . . to make regulations or orders shall if the Treasury so direct be exercisable only in conjunction with them.
(1) Without prejudice to any specific provisions in this Act, a power conferred by this Act to make regulations or an order (other than regulations and orders made under Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 132 to 134, 135(2) and (3), 136, 137, 138(1) to (4), 139, 149(2), 154(1) to (5), 158, 159 . . . and 171) includes power to provide for a person to exercise a discretion in dealing with any matter.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Regulations under sections ... 59(2) and 93(1) , 97AF(1) and 97I may provide that the values there mentioned shall be calculated and verified . . .—
(a) in such manner as may, in the particular case, be approved—
(i) by a prescribed person;
(ii) by a person with prescribed professional qualifications or experience; or
(iii) by a person approved by the Department; or
(b) in accordance with guidance prepared and revised by a prescribed body;
. . .
(1) The power of the Department to make regulations under section 158 shall be exercisable only after consultation with the appropriate regulator or, if the matter concerns section 464 of the Income and Corporation Taxes Act 1988, the Commissioners of the Inland Revenue
(1A) “The appropriate regulator” means—
(a) where the group insurance business to which the regulations relate consists only of activities which are PRA-regulated activities, the Prudential Regulation Authority,
(b) where the group insurance business to which the regulations relate consists partly of activities which are PRA-regulated activities and partly of other regulated activities, the Prudential Regulation Authority and the Financial Conduct Authority, or
(c) in any other case, the Financial Conduct Authority.
(1B) In subsection (1A) “regulated activities” and “PRA-regulated activities” have the same meaning as in the Financial Services and Markets Act 2000.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
181 Assembly, etc. control of regulations and orders.
(1) The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.
(2) Subsection (1) applies to regulations made by the Department under section 20B(5), 95(2)(c), 95A(2)(b), 60(1) or 164(2) and to orders made by it under section 149(8) and to regulations made by the Department of Finance and Personnel under section 93A(10) .
(3) Subsection (1) does not apply to—
(a) regulations under any provision mentioned in subsection (2) which are to be made for the purpose of consolidating regulations thereby revoked;
(b) regulations which, in so far as they are made under any provision mentioned in subsection (2), only replace provisions of previous regulations with new provisions to the same effect.
(4) Subject to subsection (6), all regulations and orders made by the Department under this Act (other than regulations or orders to which subsection (1) applies and orders made under section 186) and regulations made by the Department of Finance and Personnel under section 91 or 93B shall be subject to negative resolution.
(5) This subsection applies to any regulations or order made under this Act which—
(a) but for subsection (6), would be subject to negative resolution, and
(b) are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.
(6) Any regulations or order to which subsection (5) applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.
(7) Subject to subsection (9), regulations made under this Act by the Secretary of State shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(8) This subsection applies to any regulations made under this Act which—
(a) but for subsection (9), would be subject to annulment in pursuance of a resolution of either House of Parliament, and
(b) are contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.
(9) Any regulations to which subsection (8) applies shall not be subject as mentioned in subsection (8)(a), but shall be subject to the procedure described in subsection (8)(b).
(9A) A statutory instrument containing provision under section 38, 38B or 41A shall not be made unless a draft of the instrument has been laid before Parliament and approved by a resolution of each House of Parliament.
(10) In this section “the confirmatory procedure” means the procedure described in subsection (1).
(1) The enactments specified in Parts I and II of Schedule 4 are repealed to the extent specified in the third column.
(2) The subordinate legislation specified in Part III of that Schedule is revoked to the extent specified in the third column.
(3) The repeals and revocations have effect subject to any relevant savings in Schedule 5.
(1) Schedule 5 (which makes transitional provision and contains savings in connection with the repeals and revocations made by this Act) shall have effect.
(2) Nothing in that Schedule affects the operation of section 28 of the Interpretation Act (Northern Ireland) 1954 (general savings implied on repeal).
Schedule 6 (which re-enacts or makes consequential amendments of provisions which make prospective amendments of enactments including those repealed by this Act, so that the re-enacted or amended provisions prospectively amend this Act and other enactments) and Schedule 7 (which makes other consequential amendments) shall have effect, subject to any relevant transitional provisions in Schedule 5.
(1) This Act may be cited as the Pension Schemes (Northern Ireland) Act 1993.
(2) Subject to the provisions of Schedule 8, this Act shall come into operation on such day as the Department may by order appoint.
(3) As respects the coming into operation of—
(a) Part II of Schedule 4 and section 182(1) so far as it relates to it; or
(b) Schedule 6 and section 184 so far as it relates to it,
an order under subsection (2) may appoint different days from the day appointed for the other provisions of this Act or different days for different purposes.
(4) Subject to subsection (5), this Act extends to Northern Ireland only.
(5) The amendments in Schedule 7 of provisions of the Income and Corporation Taxes Act 1988 and the Finance Act 1989 have the same extent as the provisions amended.
Section 35.
Part I Occupational Pension Schemes
General regulations: beginning and ending of employment
1 (1) In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner’s employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).
(2) Regulations may make provision for treating an earner’s employment which ends before a person succeeds to the business of the earner’s employer as having been employment under the employer’s successor.
(3) Regulations may make provision—
(a) for changes in an earner’s employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or
(b) for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.
(4) Regulations may also make provision—
(a) for temporary interruptions in an earner’s employment or contracted-out employment to be disregarded; and
(b) for the employment in either case to be treated as continuing during the interruption.
(5) References in this paragraph to an earner’s employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.
2 (1) Subject to sub-paragraph (2), regulations may enable the Inland Revenue to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.
(2) The determined date for any earner may not be earlier than—
(a) the date on which his relevant employment began, or
(b) the date on which a contracting-out certificate was issued in respect of it,
whichever is the later.
3 Provision may be made by regulations for requiring an employer to give notice to the Inland Revenue—
(a) when an earner’s employment becomes or ceases to be contracted-out employment; and
(b) when an earner’s employment in contracted-out employment begins or ends.
Power to modify Part III, etc.
4 (1) Regulations may modify the provisions of Part III (other than sections 14, 15 . . . , 63 and 64), Chapter III of Part IV and Chapter II of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which—
(a) a person is employed at the same time in two or more employments (whether or not under the same employer); and
(b) at least one but not all of those employments is contracted-out employment,
with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.
(2) Regulations may also modify those provisions in their application to cases in which—
(a) any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or
(b) earners qualify for the benefits of a scheme by reference to both—
(i) service in employment which is contracted-out in relation to them by reference to the scheme; and
(ii) service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.
(3) Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner’s employment which, apart from the regulations, would not be contracted-out employment is treated as contracted-out employment where any benefits provided under the scheme are attributable to a period when the scheme was contracted-out.
(4) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.
. . . premiums
5 (1) Regulations may make provision for requiring persons to furnish the Inland Revenue ... with such information as the Inland Revenue ... may require for the purposes of sections 33, 46 to 59 and 155(1) to (3) and (6) .
(2) Regulations may provide that for the purposes of sections 46, 51 to 56 and 59 . . . (except as they so apply) the prescribed person shall be treated as the employer—
(a) of any employed earners who, in any period of service in contracted-out employment—
(i) have been paid earnings in any income tax week by more than one person in respect of different employments; or
(ii) have worked under the general control or management of a person other than their immediate employer, or
(b) of any other employed earners in the case of whom it appears to the Department that such provision is needed.
(3) Regulations may . . . provide—
(a) for dispensing with the payment of a premium where its amount would be inconsiderable;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;
(d) for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(e) for the return of premiums paid in error or, in prescribed circumstances, of premiums which the Inland Revenue are satisfied ought to be repaid;
(f) for the Inland Revenue, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;
(g) for any other matters incidental to the payment, collection or return of premiums.
and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium,
(3A) Sub-paragraph (3B) applies in relation to a member of a scheme which was a contracted-out occupational pension scheme and which was being wound up before the second abolition date if, in the opinion of the Inland Revenue—
(a) the resources of the scheme are insufficient to meet the whole of the liability for the cash equivalent of the member’s rights under the scheme, and
(b) if the resources of the scheme are sufficient to meet a part of that liability, that part is less than the amount required for restoring his State scheme rights.
(3B) Where this sub-paragraph applies—
(a) regulations may provide for treating the member as if sections 42 to 44 or, as the case may be, section 44A(1) did not apply, or applied only to such extent as is determined in accordance with the regulations, and
(b) the amount required for restoring the member’s State scheme rights, or a prescribed part of that amount, shall be a debt due from the trustees or managers of the scheme to the Inland Revenue.
(3C) Regulations may make provision—
(a) for determining the cash equivalent of a member’s rights under a scheme and the extent (if any) to which the resources of the scheme are insufficient to meet the liability for that cash equivalent,
(b) for the recovery of any debt due under sub-paragraph (3B)(b), and
(c) for determining the amount required for restoring a member’s State scheme rights including provision requiring the Inland Revenue to apply whichever prescribed actuarial table in force at the appropriate time is applicable.
(3D) Section 151 shall apply as if sub-paragraphs (3A) and (3B), and regulations made by virtue of those sub-paragraphs, were included among the provisions there referred to.
(3E) In sub-paragraphs (3A) and (3B), “State scheme rights”, in relation to a member of a scheme, are the rights for which, if the scheme had not been a contracted-out scheme, the member would have been eligible by virtue of section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension.
(4) The Inland Revenue may accept payments in connection with a case in which a premium or part of it is treated as having been paid.
(4A) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schemes covering different employers
6 (1) Regulations may modify Chapters I and III of Part III (other than sections 4, 14, 15, 31 to 35 , 63 and 64), Chapter III of Part IV and Chapter II of Part V (except so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.
(2) Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.
Special provisions for certain public service pension schemes
7 (1) In relation to employments of any class to which this paragraph applies, the the Department, or as the case may be, the Secretary of State may by regulations—
(a) direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by the Inland Revenue instead of by the employer;
(b) make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to the Inland Revenue;
(c) make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;
(d) make provision for the recovery by the Inland Revenue of any state scheme premium from any person where it has been paid by that department instead of by that person.
(2) Subject to sub-paragraphs (3) and (4), the employments in which a person’s service qualifies him for benefit under any of Articles 9 to 12 of the Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.
(3) Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.
(4) Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Incidental matters
8 Regulations may make provision—
(a) for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and
(b) for any incidental matters otherwise connected with those provisions.
SCHEDULE 2 Methods of Revaluing Accrued Pension Benefits
Sections 80 and 98(3).
The final salary method
1 (1) The final salary method is to add to the amount that would be payable but for Chapter 2 of Part 4, or regulations made under it, the additional amount specified in sub-paragraph (1A), (1B), (1C) or (1D) (whichever applies).
(1A) Where—
(a) the termination of pensionable service occurs before 1st January 1991, and
(b) the whole of the member's pensionable service falls on or after 1st January 1985,
the additional amount is the appropriate higher revaluation percentage of the accrued benefit.
(1B) Where—
(a) the termination of pensionable service occurs before 1st January 1991, and
(b) some of the member's pensionable service falls before 1st January 1985,
the additional amount is such proportion of the appropriate higher revaluation percentage of the accrued benefit as the member's pensionable service falling on or after 1st January 1985 bears to the member's total pensionable service.
(1C) Where the termination of pensionable service occurs—
(a) on or after 1st January 1991, but
(b) before the day on which section 80 of the Pensions (No. 2) Act (Northern Ireland) 2008 comes into operation (“the Pensions Act commencement day”),
the additional amount is the appropriate higher revaluation percentage of the accrued benefit.
(1D) Where the termination of pensionable service occurs on or after the Pensions Act commencement day, the additional amount is the aggregate of—
(a) the appropriate higher revaluation percentage of so much of the accrued benefit as is attributable to the member's pensionable service falling before the Pensions Act commencement day, and
(b) the appropriate lower revaluation percentage of so much of the accrued benefit as is attributable to the member's pensionable service falling on or after that day.
(1E) In this paragraph “the accrued benefit” means the amount of the pension or other benefit which on the termination date has accrued to the member or to any other person in respect of the member (excluding any part of that amount which consists of—
(a) the member's guaranteed minimum, or
(b) the guaranteed minimum of the member's widow, widower , surviving same sex spouse or surviving civil partner).
(2) For the purposes of this paragraph, a member's pensionable service includes any notional pensionable service which is credited to the member by the scheme (“notional service”).
But notional service shall not be taken into account in determining which of sub-paragraphs (1A), (1B), (1C) and (1D) applies.
(3) For the purposes of determining the additional amount where sub-paragraph (1B) applies, any notional service shall be taken to have ended immediately before the member's actual pensionable service began.
(3A) For the purposes of determining the additional amount where sub-paragraph (1D) applies, any notional service shall be treated as falling on or after the Pensions Act commencement day only if, or to the extent that, it is so treated for the purposes of the scheme.
(4) Any rule of a scheme the effect of which is that benefit falls to be revalued by reference to any period is to be disregarded in making any calculation required by this method.
(5) The sub-paragraphs above are subject to sub-paragraph (6).
(6) If paragraph 2A applies to the pension or other benefit, the final salary method is to apply the requirement of the rules of the scheme mentioned in paragraph 2A(1).
The revaluation percentage and the appropriate revaluation percentage
2 (1) Whenever the Secretary of State makes an order under paragraph 2 of Schedule 3 to the Pension Schemes Act 1993 specifying a higher revaluation percentage and a lower revaluation percentage for each revaluation period within the meaning of that paragraph, the Department may make an order specifying a corresponding higher revaluation percentage and a corresponding lower revaluation percentage for each revaluation period (as defined in paragraph (2)).
(2) A period is a “revaluation period”, in relation to each order under this paragraph, if it is a period which—
(a) begins with 1st January 1986 or with an anniversary of that date falling before the making of the order; and
(b) ends with the next day after the making of the order which is 31st December.
(3) In paragraph 1—
“the appropriate higher revaluation percentage” means the higher revaluation percentage specified in the last calendar year before the date on which the member attains normal pension age as the higher revaluation percentage for the revaluation period which is of the same length as the number of complete years in the pre-pension period;
“the appropriate lower revaluation percentage” has a corresponding meaning.
2A (1) This paragraph applies to the pension or other benefit if the rules of the scheme under which it is payable contain a requirement that the accrued benefit be revalued by adding to the accrued benefit an amount of at least the relevant amount.
(2) “The accrued benefit” has the same meaning as in paragraph 1.
(3) “The relevant amount” means the amount which, ignoring paragraph 1(5) and (6), would be the additional amount specified in paragraph 1(1A), (1B), (1C) or (1D) (as the case may be) were the appropriate higher revaluation percentage and the appropriate lower revaluation percentage to be determined on the following basis.
(4) The higher revaluation percentage and the lower revaluation percentage for the revaluation period mentioned in paragraph 2(3) are to be taken to be the percentages which would have been specified in the Secretary of State's order under paragraph 2 of Schedule 3 to the Pension Schemes Act 1993 had the modifications set out in paragraph 2A(4) of that Schedule applied to paragraph 2 of that Schedule.
The average salary method
3 (1) The average salary method is to revalue the member’s salaries as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.
(2) In this paragraph “salaries” means, subject to sub-paragraph (4), the member’s salaries for the period between the date when his pensionable service began and the termination date, or such part of them as was relevant under the scheme to the calculation of the retirement benefits payable under the scheme to him or to any other person in respect of him.
(3) For the purpose of this paragraph those salaries are to be taken to include—
(a) any amount which is attributed to them, otherwise than by virtue of this paragraph, as the result of a revaluation for which the rules of the scheme provide; and
(b) any amount which is for any reason credited to the member by way of salary notionally earned.
(4) Where the member’s pensionable service ended before 1st January 1991, sub-paragraph (2) shall have effect with the substitution for the words from “means” to “termination date” of the words “means the member’s salaries for the period between 1st January 1985 and the termination date”.
(5) For the purposes of the application of this paragraph to a case where a member is credited with an amount by reference to salary notionally earned over a period of time of a particular length, that period shall be taken to have ended immediately before the member’s actual pensionable service began.
The cash balance method
3A The cash balance method of revaluing a benefit is to revalue the available sum in respect of the benefit in any way in which it would have been revalued if the member’s pensionable service had not terminated.
The flat rate method
4 The flat rate method is to revalue the benefits which have accrued to the member as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.
The money purchase method
5 (1) Subject to sub-paragraphs (2) and (3), the money purchase method is to apply the investment yield and any bonuses arising from payments made by or on behalf of a member towards providing any pension or other retirement benefit which is payable under the scheme to him or to any other person in respect of him in the manner in which they would have been applied if his pensionable service had not terminated.
(2) The Department may by regulations authorise trustees and managers of occupational pension schemes to deduct from any pension or other retirement benefit provided by virtue of the money purchase method an appropriate amount in respect of the administrative expenses incurred by them in carrying this method into effect.
(3) The trustees and managers of a personal pension scheme may, when providing a pension or other retirement benefit by virtue of the money purchase method, deduct—
(a) the actual administrative expenses of doing so, or
(b) the amount of the administrative expenses which would have been incurred in providing a money purchase benefit for the same member if contributions had not ceased to be paid to the scheme in respect of him,
whichever is the less.
Section 124.
Earner’s contributions to occupational pension scheme
1 This Schedule applies to any sum owed on account of an earner’s contributions to an occupational pension scheme being contributions deducted from earnings paid in the period of four months immediately preceding the relevant date or otherwise due in respect of earnings paid or payable in that period.
Employer’s contributions to occupational pension scheme
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
State scheme premiums
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
4 (1) Section 754(3) of the Companies Act 2006 and Article 347 of the Insolvency (Northern Ireland) Order 1989 apply as regards the meaning of the expression “the relevant date” in this Schedule.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part I General
Chapter or Number | Short title | Extent of repeal
1973 c. 38. | The Social Security Act 1973. | Section 89.
1975 c. 18. | The Social Security (Consequential Provisions) Act 1975. | In Schedule 2, paragraph 58.
1975 c. 60. | The Social Security Pensions Act 1975. | Section 57. In Schedule 4, paragraph 30.
S.I. 1975/1503 (N.I. 15). | The Social Security Pensions (Northern Ireland) Order 1975. | In Article 2, in paragraph (2), the definitions of “appropriate scheme”, “Contributions and Benefits Act”, “the Department”, “government department”, “guaranteed minimum pension”, “the Inland Revenue”, “linked qualifying service”, “minimum payments”, “money purchase benefits”, “money purchase contracted-out scheme”, “normal pension age”, “Occupational Pensions Board”, “occupational pension scheme”, “personal pension scheme”, “protected rights”, “public service pension scheme”, “qualifying earnings factor”, “resources” and “rights” and paragraphs (3) to (5) and (7). Articles 28 to 38. Articles 39A to 53D. Articles 55 to 58A. Articles 58E and 58K. Articles 58M to 65. Articles 67 to 68B. Articles 69B to 73. Schedules 1A to 4A. In Schedule 5, paragraph 14.
S.I. 1976/1043 (N.I. 16). | The Industrial Relations (Northern Ireland) Order 1976. | Article 43. In Article 44, paragraph (2) and in paragraph (3), the words “or 43”. Article 45(3) to (3C). In Article 46(1), the words “or 43” and “or contributions to an occupational pension scheme or a personal pension scheme falling to be made”. In Article 47(2), the definitions of “occupational pension scheme” and “personal pension scheme” and the words from “and any reference” onwards. In Article 76, in paragraph (2A), the words “and 43” and in paragraph (7), the words “43”.
S.I. 1977/610 (N.I. 11). | The Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977. | In Article 2(2), the definitions of “modifications” and “the Pensions Order”. Article 4(2). Article 17. Article 18(7), (8), (13), (14) and (18). Article 20.
S.I. 1979/396 (N.I. 5). | The Social Security (Northern Ireland) Order 1979. | Article 14. In Schedule 3, paragraphs 14 and 19.
S.I. 1980/870 (N.I. 8). | The Social Security (Northern Ireland) Order 1980. Article 4(3), (6) to (9) and (11). Article 5(1). In Schedule 3, paragraph 9.
S.I. 1982/1084 (N.I. 16). | The Social Security (Northern Ireland) Order 1982. | Article 33. In Schedule 4, paragraph 13.
S.I. 1984/1158 (N.I. 8). | The Health and Social Security (Northern Ireland) Order 1984. | Articles 13 and 14. Schedule 4. In Schedule 5, paragraphs 3(a), 5 and 6.
1985 c. 53. | The Social Security Act 1985. | In Schedule 5, paragraph 2.
S.I. 1985/1209 (N.I. 16). | The Social Security (Northern Ireland) Order 1985. | Articles 3 to 8. Schedules 1 to 3. In Schedule 5, paragraphs 9, 10, 12, 13, 15 to 28.
S.I. 1986/1888 (N.I. 18). | The Social Security (Northern Ireland) Order 1986. | In Article 2, in paragraph (2), the definitions of “average salary benefits”, “contract of service”, “employed earner”, “employee”, “employer”, “insurance company”, “minimum contributions”, “money purchase benefits”, “occupational pension scheme”, “personal pension scheme”, “protected rights”, “tax-exemption”, “tax-approval” and “tax year” and paragraphs (3) and (4). Articles 3 to 10. Article 11(1) to (7). Articles 12 to 18A. Article 53(1) and (2). Article 60. Article 76. Article 79(1), (2) and (6). Article 80. In Article 81, paragraph (3), in paragraph (4) the words “those to which paragraph (3) applies and”, and paragraph (8). Article 82(1)(a) and (b), (3) and (4). Schedules 1 and 2. In Schedule 5, paragraph 18 and in Part II, paragraph (a). In Schedule 8, paragraphs 6 to 9. In Schedule 9, paragraphs 2 to 26, 47 and 77.
S.I. 1988/594 (N.I. 2). | The Social Security (Northern Ireland) Order 1988. | Article 10. In Schedule 2, paragraphs 1(2) and (3), 2 and 3.
1989 c. 6. | The Official Secrets Act 1989. | In Schedule 1, paragraph 1(g).
S.I. 1989/1342 (N.I. 13). | The Social Security (Northern Ireland) Order 1989. | Article 22. Article 27. In Schedule 1, paragraph 11. In Schedule 6, paragraphs 1 to 17. In Schedule 7, paragraph 18. In Schedule 8, paragraph 12.
S.I. 1989/2405 (N.I. 19). | The Insolvency (Northern Ireland) Order 1989. | In Schedule 9, paragraphs 86 and 89.
1990 c. 41. | The Courts and Legal Services Act 1990. | Section 82(3).
S.I. 1990/246 (N.I. 2). | The Employment (Miscellaneous Provisions) (Northern Ireland) Order 1990. | Articles 16(3) and 17(2).
S.I. 1990/1511 (N.I. 15). | The Social Security (Northern Ireland) Order 1990. | Articles 13 to 15, 16(2), 21(1) and 22(5). Schedules 2 to 4.
S.I. 1991/196 (N.I. 2). | The Redundancy Fund (Abolition) (Northern Ireland) Order 1991. | In Schedule 1, in the amendment of the Industrial Relations (Northern Ireland) Order 1976, the words “43(1)”.
S.I. 1991/765 (N.I. 9). | The Statutory Sick Pay (Northern Ireland) Order 1991. | Article 5(1)(d).
S.I. 1991/2631 (N.I. 24). | The Judicial Pensions (Northern Ireland) Order 1991. | Article 6(3).
1992 c. 8. | The Social Security Administration (Northern Ireland) Act 1992. | Section 149(5)(c), and the word “and” preceding it.
1992 c. 9. | The Social Security (Consequential Provisions) (Northern Ireland) Act 1992. | In Schedule 2, paragraphs 14(2)(b), (3) to (18), (20) to (26), 16(2), 17(1), (2) and (4), 31(2) and (3) and 32(2) to (4) and (7), (8) and (11).
1992 c. 40. | The Friendly Societies Act 1992. | In Schedule 2, paragraphs 22 and 23.
S.I. 1992/907 (N.I. 5). | The Industrial Relations (Northern Ireland) Order 1992. | In Schedule 5, paragraph 1.
1993 c. 8. | The Judicial Pensions and Retirement Act 1993. | In Schedule 8, paragraphs 13 and 19.
S.I. 1993/592 (N.I. 2). | The Social Security (Northern Ireland) Order 1993. | In Article 1, in paragraph (3), the words “Article 3(1) and (2) and”, and paragraph (4). Article 3.
Part II Provisions Relating to Equal Access
Chapter | Short title | Extent of repeal
1993 c. 48. | The Pension Schemes (Northern Ireland) Act 1993. | Section 114. In section 128, the words “, the equal access requirements”. In section 129(1), the words “, the equal access requirements”. In section 130, in subsection (3), the words “, the equal access requirements” and in subsection (4) the words “or the equal access requirements” and the words from “or as the case may be” onwards. In section 132(2)(e)(iv), the words “or the equal access requirements”. In section 135(2), the words “, the equal access requirements”. In section 136(4), paragraph (c) and the word “and” immediately preceding it. Section 149(3) and (4). Section 165(5) and (6). In section 176(1), the definition of “the equal access requirements”.
Part III Subordinate Legislation Revoked
Number | Short title | Extent of revocation
S.R. (N.I.) 1987 No. 294. | The Personal and Occupational Pension Schemes (Modification of Enactments) Regulations (Northern Ireland) 1987. | All the Regulations.
S.R. (N.I.) 1988 No. 107. | The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations (Northern Ireland) 1988. | Regulation 8.
S.R. (N.I.) 1988 No. 214. | The Personal and Occu-pational Pension Schemes (Transfer to Self-employed Pension Arrangements) Regu-lations (Northern Ireland) 1988. | Regulation 4(2).
S.R. (N.I.) 1989 No. 105. | The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1989. | Regulation 3.
S.R. (N.I.) 1990 No. 203. | The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1990. | Regulation 9.
S.R. (N.I.) 1992 No. 142. | The Social Security (Class 1 Contributions - Contracted-out Percentages) Order (Northern Ireland) 1992. | The whole Order.
Sections 182, 183 and 184.
Part I General Provisions
1 In this Schedule “the repealed enactments” means the enactments repealed or revoked by this Act.
2 (1) The substitution of this Act for the repealed enactments does not affect the continuity of the law.
(2) Anything done or having effect as if done under or for the purposes of a provision of the repealed enactments has effect, if it could have been done under or for the purposes of the corresponding provision of this Act, as if done under or for the purposes of that corresponding provision.
(3) Any reference, whether express or implied, in this Act or any other enactment, instrument or document to a provision of this Act shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the repealed enactments has effect, a reference to that corresponding provision.
(4) Any reference, whether express or implied, in any enactment, instrument or document to a provision of the repealed enactments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of this Act.
3 Where—
(a) this Act repeals an enactment relating to the coming into operation of another provision, including—
(i) an enactment deeming a provision always to have had effect or to have had effect from a date earlier than that which would otherwise apply or enabling regulations or an order made under a provision to be framed so as to have such an effect, and
(ii) an enactment conferring power by regulations to provide or make savings in preparation for or in connection with the coming into operation of a provision, and
(b) the effect of that provision is reproduced in this Act,
the repeal does not affect the operation of that enactment, in so far as it is not specifically reproduced in this Act but remains capable of having effect, in relation to the corresponding provision of this Act.
4 (1) The repeal or revocation by this Act of an enactment previously repealed or revoked subject to savings does not affect the continued operation of those savings.
(2) The repeal or revocation by this Act of a saving to which a previous repeal or revocation of an enactment is subject does not affect the operation of the saving in so far as it is not specifically reproduced in this Act but remains capable of having effect.
5 The repeal or revocation by this Act of an enactment which has effect as respects any provision of the repealed enactments (being a provision which is not reproduced in this Act but continues in effect by virtue of this Schedule or the Interpretation Act (Northern Ireland) 1954) does not affect its operation as respects that provision.
6 Any document made, served or issued after this Act comes into operation which contains a reference to any of the repealed enactments shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of this Act.
Part II Specific Provisions
Contracting-out requirements for schemes providing guaranteed minimum pensions
7 An occupational pension scheme which—
(a) at any time before the coming into operation of the first regulations made under—
(i) sub-paragraph (a) of paragraph (2) of Article 34 of the Social Security Pensions (Northern Ireland) Order 1975 (which corresponded to section 5(2)(a) of this Act), or
(ii) paragraph (8) of Article 37 of the Social Security Pensions (Northern Ireland) Order 1975 (which corresponded to section 12(4) of this Act),
did not satisfy that sub-paragraph or, as the case may be, that paragraph; but
(b) would have satisfied it if those regulations had then been in operation,
shall, for the purpose of determining whether the scheme satisfied that sub-paragraph or, as the case may be, that paragraph, be treated as if those regulations had been in operation at that time.
8 Any document the contents of which are in terms corresponding to those of paragraph (7) of Article 37 of the Social Security Pensions (Northern Ireland) Order 1975 as that paragraph stood immediately before the making of the Social Security (Northern Ireland) Order 1985 (which corresponded to section 12(2) and (3) of this Act, but with the substitution for the words from “is terminated before” onwards of the words “is terminated before he attains the scheme’s normal pension age shall be determined for the purposes of section 10(2) without reference to any order that comes into operation under Article 23 of the Social Security Pensions (Northern Ireland) Order 1975 after the relevant year in which his service ends”) shall be construed as if its contents were and always had been in terms corresponding to those of section 12(2) and (3) of this Act.
9 The requirement of the Social Security Pensions (Northern Ireland) Order 1975 that for an occupational pension scheme to be contracted-out in relation to an earner’s employment it must provide requisite benefits shall, except so far as it relates to guaranteed minimum pensions, be treated for the purposes of section 33 of this Act as if it had never existed.
10 (1) Where in the tax year 1989-90 the trustees or managers of an occupational pension scheme made an increase in the rate of pensions currently payable to the members of the scheme who had attained pensionable age or to the widows or widowers of members, they may deduct the amount of the increase from any increase which, but for this sub-paragraph, they would be required to make under section 105 in the tax year 1990-91.
(2) Subsections (1) and (4) of section 106 shall apply to sub-paragraph (1) as they apply to subsections (2) and (3) of that section.
Overriding effect of certain requirements for existing contracted-out and appropriate schemes
11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 If immediately before 14th August 1990—
(a) there was in force in relation to an occupational pension scheme a contracting-out certificate which stated that the scheme was contracted-out by virtue of Article 34(2A) of the Social Security Pensions (Northern Ireland) Order 1975, or
(b) there was in force in relation to a personal pension scheme an appropriate scheme certificate,
then, to the extent that the rules of the scheme are inconsistent with any provision of this Act derived from provision made by paragraph 16(1) or (2) or 17(1) to (3) of Schedule 6 to the Social Security (Northern Ireland) Order 1989 (by virtue of which—
(i) section 23(3) applies to all protected rights and not only such rights as are mentioned in section 6(2) or (3);
(ii) section 24 includes subsection (1) and, in subsection (3), the words “Subject to subsections (5) and (7)”, the words from “except” to “subsection (4)” and the word “shall”; and
(iii) section 25 includes subsection (2)),
they shall be overridden by that provision.
Transactions discharging trustees
13 Without prejudice to section 28 of the Interpretation Act (Northern Ireland) 1954—
(a) as respects a transaction which took place before 1st January 1986, sections 15(1) and 77 have effect with the omission of paragraph (c), and
(b) as respects a transaction which took place before 1st November 1986, section 15 has effect with the substitution for the references to guaranteed minimum pensions of references to requisite benefits.
Contributions equivalent premiums: earnings before 1987-88
14 (1) Where an earner’s earnings paid in any period before the tax year 1987-88—
(a) exceeded the lower earnings limit; but
(b) were not such that primary Class 1 contributions within Bracket 3 fell to be paid in respect of them,
it shall be assumed for the purposes of sections 54(4) and 57(2) that his earnings paid in that period were such that, taking the rate specified in Bracket 3 as the appropriate rate, the same amount of primary Class 1 contributions fell to be paid in respect of them as in fact fell to be paid in respect of them; and in this paragraph “Bracket 3” has the meaning given in section 9(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
(2) Section 59(3) applies for the purposes of sub-paragraph (1), in so far as it applies as respects section 54(4), as if the reference in paragraph (b) of section 59(3) to earnings included a reference to earnings relevant for any purpose of that sub-paragraph.
(3) Where Inland Revenue have acted in pursuance of section 59(3) as applied by sub-paragraph (2) and they subsequently ascertain the amount of those earnings—
(a) if they appears to the Inland Revenue that the amount of the contributions equivalent premium would have been less if the Inland Revenue had not made the calculation on the basis described in sub-paragraph (1), they shall refund the difference to the prescribed person, and
(b) if it appears to Inland Revenue that that premium would have been greater if they had not done so, the prescribed person shall pay the difference to them.
(4) In this paragraph “prescribed” means prescribed by regulations made by the Secretary of State.
Preservation
15 Without prejudice to paragraph 3, in any case where—
(a) the pensionable service of a member of a scheme terminated during the period beginning with 6th April 1988 and ending with 27th February 1991, otherwise than on the termination of his service in relevant employment, and
(b) during that period no payments in discharge of his rights under the scheme were made in consequence of that termination,
paragraph 6(1) of Schedule 3 to the Social Security Pensions (Northern Ireland) Order 1975 (which corresponded to section 67(1) of this Act) shall be taken at all times on and after 6th April 1988 to have had effect in relation to the member and his rights under the scheme with the amendment made by paragraph 12(1) of Schedule 4 to the Social Security (Northern Ireland) Order 1990 (which substituted the words “pensionable service” for the words “service in relevant employment”).
Anti-franking
16 (1) If before 23rd August 1989 an earner ceased to be in contracted-out employment by reference to an occupational pension scheme other than a money purchase contracted-out scheme, Chapter III of Part IV shall apply in relation to him with the modifications set out in sub-paragraphs (2) and (3).
(2) In section 83—
(a) in subsection (3) for the words “at any time” there shall be substituted the words “ on the relevant date and at any time thereafter ”;
(b) after that subsection there shall be inserted—
(3A) In subsection (3) “relevant date”—
(a) in the application of that subsection to a case where a scheme provides for any part of the pension in excess of the earner’s guaranteed minimum to commence from a date not more than 3 months after that on which he attains pensionable age or to be postponed for any period for which he continues in employment (whether or not employment to which the scheme relates) after attaining that age, is to be construed in relation to the part of the pension as to which such provision is made as a reference to the date on which by virtue of it that part of the pension begins to be paid; and
(b) in any other case means the commencement of payment date.
;
(c) subsection (4)(d) shall be omitted.
(3) Section 86 shall be omitted.
Modifications in consequence of making of Part II of the Social Security (Northern Ireland) Order 1986
17 (1) Regulations may provide that any provision of this Act to which section 150 applies shall have effect subject to such modifications (other than those which may be made by virtue of that section) as the Department may consider necessary or expedient in consequence of Part II of the Social Security (Northern Ireland) Order 1986 or any provision of this Act deriving from that Part.
(2) Regulations may provide that any provision contained in a statutory provision to which this sub-paragraph applies shall have effect subject to such modifications as the Department, after consultation with the appropriate authority, may consider necessary or expedient in consequence of the provisions mentioned in sub-paragraph (1).
(3) The statutory provisions to which sub-paragraph (2) applies are—
(a) the Judicial Pensions Act (Northern Ireland) 1951;
(b) the County Courts Act (Northern Ireland) 1959;
(c) the Resident Magistrates’ Pensions Act (Northern Ireland) 1960;
(d) the Lands Tribunal and Compensation Act (Northern Ireland) 1964;
(e) the Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1969;
(f) the Police Act (Northern Ireland) 1970;
(g) the Superannuation (Northern Ireland) Order 1972;
(h) section 97(4) of, and paragraphs 5(2), 6 and 7A of, the Social Security (Northern Ireland) Act 1975;
(i) the Assembly Pensions (Northern Ireland) Order 1976;
(j) section 72(2) of, and Schedule 4 to, the Judicature (Northern Ireland) Act 1978;
(k) the Fire Services (Northern Ireland) Order 1984;
(l) the Judicial Pensions and Retirement Act 1993.
(4) In this paragraph “the appropriate authority” means such Minister of the Crown or government department as the Secretary of State may by order designate in relation to any provision of a statutory provision to which sub-paragraph (2) applies; and regulations under that sub-paragraph modifying such a provision shall not be made without the consent of the appropriate authority so designated.
Savings for statutory rules
18 The repeal of Article 18A(2) of the Social Security (Northern Ireland) Order 1986 shall not affect the validity of any order containing such provision as there mentioned (provision for the Department to make payments in relation to the provisions contained in Part II of that Order for any period beginning on or after 6th April 1987).
Provisions contained in Act by virtue of statutory rules
19 Without prejudice to any express provision in this Act, where this Act repeals any provision contained in any statutory provision by virtue of any order or regulations (including a provision which has not come into operation at the time of the repeal) and the provision is reproduced in this Act, the Department shall have the like power to make orders or regulations repealing or amending the provision of this Act which reproduces the effect of the repealed provision as it had in relation to that provision.
Saving for application of general provisions relating to social security
20 The repeals made by this Act do not affect the operation of Article 2(3) of the Social Security Pensions (Northern Ireland) Order 1975 (or of any other provision in that Order or any other enactment as it applies by virtue of that Article), so far as it is not given effect to in this Act but remains capable of having effect (and paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 shall continue to have effect accordingly).
Saving for Article 9 of the Social Security (Northern Ireland) Order 1986
21 The repeal by this Act of Article 9 of the Social Security (Northern Ireland) Order 1986 (schemes becoming contracted-out between 1986 and 1993) or of any reference to that Article in another of the repealed enactments does not affect—
(a) the operation of that Article so far as it is not reproduced in this Act but remains capable of having effect; or
(b) the operation of that enactment so far as the reference is not reproduced in the corresponding provision of this Act and that enactment remains capable of having effect in relation to that Article.
SCHEDULE 6 Re-enactment or Amendment of Certain Provisions Not in Force
Section 184.
The Equal Pay Act (Northern Ireland) 1970 (c. 32)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Security (Northern Ireland) Order 1989 (N.I. 13)
2 In Schedule 5 to the Social Security (Northern Ireland) Order 1989—
(a) in paragraph 2(8) for the words “Article 2(2) of the 1986 Order” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in paragraph 7(d) for the words “meaning given by Article 2(2) of the Pensions Order” there shall be substituted the words “ same meaning as “public service pension scheme” in the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in paragraph 8 for the words “Article 17(1) of the 1986 Order” there shall be substituted the words “ section 156(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
This Act
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 184.
The Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I.))
1 In section 11A(7) of the Judicial Pensions Act (Northern Ireland) 1951—
(a) in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;
(b) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(d) in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
2 In Schedule 2A to that Act—
(a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
3 In section 127A(7) of the County Courts Act (Northern Ireland) 1959—
(a) in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;
(b) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(d) in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
4 In Schedule 2A to that Act—
(a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (c. 25 (N.I.))
5 In section 9A(7) of the Resident Magistrates’ Pensions Act (Northern Ireland) 1960—
(a) in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;
(b) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(d) in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
6 In Schedule 3 to that Act—
(a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Parliamentary Commissioner Act 1967 (c. 13)
7 In paragraph 10 of Schedule 1 to the Parliamentary Commissioner Act 1967, in the definition of “judicial pension scheme”, for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Parliamentary Commissioner Act (Northern Ireland) 1969 (c. 10 (N.I.))
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Commissioner for Complaints Act (Northern Ireland) 1969 (c. 25 (N.I.))
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Equal Pay Act (Northern Ireland) 1970 (c. 32 (N.I.))
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Services (Parity) Act (Northern Ireland) 1971 (c. 21 (N.I.))
11 In Schedule 1 to the Social Services (Parity) Act (Northern Ireland) 1971 for the entry relating to the Social Security Pensions Act 1975 there shall be substituted— “ The Pension Schemes Act 1993. ”
The Pensions Increase Act (Northern Ireland) 1971 (c. 35 (N.I.))
12 In section 15(1) of the Pensions Increase Act (Northern Ireland) 1971, in the definition of “money purchase benefits” for the words from “Article 2(2)” to “1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Superannuation Act 1972 (c. 11)
13 In section 13(15), in the definition of “judicial pension scheme”, for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Superannuation (Northern Ireland) Order 1972 (N.I. 10)
14 In Articles 3(8), 11(6) and 12(11) of the Superannuation (Northern Ireland) Order 1972, in the definitions of “money purchase benefits” for the words from “Article 2(2)” to “1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Social Security Pensions (Northern Ireland) Order 1975 (N.I. 15)
15 (1) In Article 69 of the Social Security Pensions (Northern Ireland) Order 1975—
(a) in paragraph (5), after the words “guaranteed minimum pension” there shall be inserted the words “ (as defined in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993) ”,
(b) in paragraph (5A), for the words “Article 39A(8), (9) or (10)” there shall be substituted the words “ section 106(2) or (3) of, or paragraph 10 of Schedule 5 to, the Pension Schemes (Northern Ireland) Act 1993 ”,
(c) in paragraph (7), after the definition of “beginning date” there shall be inserted— “ “employment” has the same meaning as in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.
(2) In Article 69A(2A) of that Order—
(a) after the words “tax year” there shall be inserted the words “ as defined in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) for the words “Article 39A” in the first place where they occur there shall be substituted the words “ section 105(1) of the Pension Schemes (Northern Ireland) Act 1993 ”; and
(c) for those words in the second place where they occur there shall be substituted the words “ that section ”.
The Births and Deaths Registration (Northern Ireland) Order 1976 (N.I. 14)
16 The following entry shall be inserted at the end of Schedule 1 to the Births and Deaths Registration (Northern Ireland) Order 1976— “ The Pension Schemes (Northern Ireland) Act 1993. ”
The Judicial Pensions Act 1981 (c. 20)
17 In section 33A(9) of the Judicial Pensions Act 1981—
(a) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
18 In Schedule 1A to that Act—
(a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in paragraph 6(6)(a)(ii) for the words “Article 4 of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Forfeiture (Northern Ireland) Order 1982 (N.I. 14)
19 In the definition of “relevant enactment” in Article 6(5) of the Forfeiture (Northern Ireland) Order 1982 there shall be inserted at the appropriate place the words— “ the Pension Schemes (Northern Ireland) Act 1993, ”.
The Companies (Northern Ireland) Order 1986 (N.I. 6)
20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Audit (Northern Ireland) Order 1987 (N.I. 5)
21 In Article 4A(13) of the Audit (Northern Ireland) Order 1987, in the definition of “judicial pension scheme”—
(a) for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ”;
(b) for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Income and Corporation Taxes Act 1988 (c. 1)
22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Official Secrets Act 1989 (c. 6)
23 In paragraph 4 of Schedule 1 to the Official Secrets Act 1989 for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.
The Finance Act 1989 (c. 26)
24 In paragraph 11(2)(b) of Schedule 7 to the Finance Act 1989 for the words “Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.
The Insolvency (Northern Ireland) Order 1989 (N.I. 19)
25 In paragraph 8 of Schedule 4 to the Insolvency (Northern Ireland) Order 1989 for the words “Schedule 4 to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Schedule 3 to the Pension Schemes (Northern Ireland) Act 1993 ”.
The Social Security Administration Act 1992 (c. 5)
26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
27 In section 1(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for the words from “Part IV” to “contributions)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes) ”.
28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30 In section 20(3) of that Act, for the words from “Part IV” to “benefit)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes) ”.
31 In section 23(2) of that Act, after the word “Order” there shall be inserted the words “ or the Pensions Act ”.
32 In section 34(5) of that Act, for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”.
33 In section 47(3) of that Act, for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”.
34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36 In Schedule 5 to that Act—
(a) in paragraph 2(6), for the words “Article 31B(2) of the Pensions Order” there shall be substituted the words “ section 42(5) of the Pensions Act ”;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) in paragraph 7(2), for the words “Pensions Order” there shall be substituted the words “ Pensions Act ”.
37 In paragraph 3 of Schedule 7 to that Act—
(a) in sub-paragraph (3), for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”;
(b) in sub-paragraph (11), for the words from “Article 31C of the Pensions Order” to “supplement)” there shall be substituted the words “ section 42(6) to (8) (entitlement to guaranteed minimum pensions and increases of unemployability supplement) of the Pensions Act ”.
The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39 In section 104(8) of that Act, for paragraph (e) there shall be substituted—
(e) the Pensions Act
.
41 In section 132 of that Act—
(a) in subsection (3)(a), for the words “Article 37(6) of the Pensions Order” and “Article 38(3) of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 13(2) of that Act ”;
(b) after subsection (3) there shall be inserted—
(3A) Where a member of an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if—
(a) the guaranteed minimum pension to which he is treated as entitled by virtue of section 44(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 11(1) of that Act; and
(b) the amounts of any notional increases referred to in paragraph (a) above were subject to annual up-rating in the same way as if they were sums to which subsection (3)(a) above applied.
;
(c) in subsection (4), for the words “Article 37(6) of the Pensions Order” and “Article 39A of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 105 of that Act ”; and
(d) in subsection (5), for the words “Article 37(6) of the Pensions Order” and “Article 38(3) of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 13(2) of that Act ”.
42 In section 167(1) of that Act—
(a) the following definitions shall be inserted at the appropriate place—
“money purchase contracted-out scheme” has the same meaning as in section 4(1)(a)(ii) of the Pensions Act;
and
“pensionable age” has the same meaning as in section 121 of the Contributions and Benefits Act;
(b) in the definition of “occupational pension scheme”, for the words “Article 2(2) of the Pensions Order” there shall be substituted the words “ section 1 of the Pensions Act ”;
(c) before the definition of “the Pensions Order”, there shall be inserted—
“the Pensions Act” means the Pension Schemes (Northern Ireland) Act 1993;
(d) in the definition of “personal pension scheme”, for the words “Article 2(2) of the 1986 Order” there shall be substituted the words “ section 1 of the Pensions Act ” and at the end of that definition there shall be added the words “ and “appropriate”, in relation to such a scheme, shall be construed in accordance with section 3 of that Act ”.
The Judicial Pensions and Retirement Act 1993 (c. 8)
43 (1) In section 10(8) of the Judicial Pensions and Retirement Act 1993—
(a) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
(2) In section 13(9) of that Act, in the definition of “personal pension scheme”, for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In section 30(1) of that Act, in the definition of “judicial pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.
(5) In Schedule 2 to that Act—
(a) in paragraph 1—
(i) in the definition of “contracted-out scheme” for the words “Part IV of the Social Security Pensions (Northern Ireland) Order 1975”, there shall be substituted the words “ Part III of the Pension Schemes (Northern Ireland) Act 1993 ”;
(ii) in the definitions of “guaranteed minimum pension” and “protected rights” for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”;
(iii) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;
(b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;
(c) in paragraph 6(6)(a)(ii) for the words “Article 4 of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.
The Social Security (Northern Ireland) Order 1993 (N.I. 2)
44 In Article 4(1) of the Social Security (Northern Ireland) Order 1993—
(a) in paragraph (b) of the definition of “estimated benefit expenditure”, for the words “Articles 42(1) and 43(1)” there shall be substituted the words “ Article 42(1) ”; and
(b) at the end there shall be inserted the words
and
(c) under section 172(1)(b) of the Pension Schemes (Northern Ireland) Act 1993
.