http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06County Courts Act (Northern Ireland) 1959An Act to consolidate with amendments certain enactments relating to county courts and courts of quarter sessions, and for related purposes.texttext/xmlenStatute Law Database2022-08-152006-04-06 PART XIIISUPERANNUATION<Addition ChangeId="d29p832" CommentaryRef="c17020221">Widows', Surviving Civil Partners' and Childrens' Pensions</Addition>Voluntary contributions.127A1The Lord Chancellor shall by regulations, made with the consent of the Treasury, make provision entitling any member of a judicial pension scheme constituted by this Act to make voluntary contributions towards the cost of the provisionaof additional benefits whether under the scheme or otherwise; orbimposing conditions with respect to the exercise by any such person of any entitlement (whether or not under paragraph (a)) which he may have to make any such voluntary contributions.1AThe regulations may make provision for the purpose of imposing, in a case where a member makes voluntary contributions, upper limits with respect to—athe aggregate value of the aggregable benefits which may be paid to or in respect of any such member; andbthe amount which any such member may pay by way of such contributions;and, without prejudice to the generality of paragraph (b), the regulations may, in particular, impose such an upper limit on the amount which a member may pay by way of voluntary contributions as will, so far as reasonably practicable, secure that the aggregate value referred to in paragraph (a) will not exceed the limit prescribed under that paragraph.1BThe regulations may—aprescribe the manner in which aggregable benefits are to be valued for the purpose of any such aggregation as is mentioned in subsection (1A);bconfer on the administrators of a judicial pension scheme power to require a member who is making, or who wishes to make, voluntary contributions to provide such information as they may require concerning any retained benefits of his;cpermit the disclosure by those administrators of any information which they may obtain concerning any such retained benefits—ito, or to any officers of, the Commissioners of Inland Revenue; oriito, or to any servants or agents of, any authorised provider who is, or may be, concerned in the investment of the voluntary contributions or the provision of the additional benefits in question.2The regulations—amay not prohibit the payment of voluntary contributions;bmay not impose any limit on the amount which any member may pay by way of voluntary contributions other than. . . —isuch upper limit as may be imposed by virtue of subsection (1A)(b); . . . ii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cmust secure that any voluntary contributions paid by a member of a scheme are used to provide prescribed additional benefits for or in respect of him; anddmust secure that the value of such additional benefits is reasonable, having regard to—ithe amount paid by way of voluntary contributions;iithe value of the other benefits provided under the scheme; andiiithe general value of benefits available to a person under any contract of life insurance entered into by him with an insurer;but paragraphs (c) and (d) have effect only in relation to a voluntary contributions scheme constituted by or under this Act.3The regulations may, in particular—aprovide that the value of additional benefits offered on payment of voluntary contributions shall be determined in accordance with prescribed rules based on tables prepared for the purposes of the regulations by the Government Actuary;. . .bprescribe the manner in which it is to be determined in any case whether the amount of a person's contributions exceed any such limit as is mentioned in subsection (2)(b).cprovide for any administrative expenses incurred by any person by virtue of this section to be defrayed out of sums received by way of voluntary contributions;dprovide for the manner in which voluntary contributions are to be made;emake provision for, and in connection with, the valuation of a person's accrued rights—iunder any occupational or personal pension scheme, which are to be transferred into a voluntary contributions scheme, oriiunder any voluntary contributions scheme, which on termination of his membership of that scheme may fall to be transferred into another scheme;fprescribe the additional benefits which are to be available under a voluntary contributions scheme and the rates and times at which those benefits are to be payable;gmake provision for and in connection with the making of elections between different benefits available under voluntary contributions schemes;hprovide for the terms on which a person may terminate his membership of a voluntary contributions scheme;iprovide for the terms on which surplus funds may be refunded to a person who has made payments by way of voluntary contributions to a voluntary contributions scheme;jspecify any authorised providers—iwho are to invest any prescribed voluntary contributions, oriiwho are to provide any prescribed additional benefits,and, if two or more authorised providers are so specified, may make provision entitling any person who makes prescribed payments by way of voluntary contributions to elect between those authorised providers.Subs. (4) rep. by 1993 c. 84AThe regulations may provide for such additional benefits arising under or by virtue of this section as may be prescribed—ato be charged on, and paid out of, the Consolidated Fund of the United Kingdom; orbto be paid out of money provided by the Parliament of the United Kingdom.5Regulations made under this section may make provision for consequential and incidental matters, including, in particular, consequential provision as to any statutuory provision referring to or relating to lump sums payable under this Act.6Regulations made under this section shall be subject to annulment in like manner as a statutory instrument and section 5 of the Statutory Instruments Act 1946 shall apply accordingly.7In this section—“administrators”, in relation to any scheme, means the persons entrusted with the administration of that scheme;“aggregable benefits” means—any pensions or other benefits under a judicial pension scheme, other than such additional benefits as are mentioned in subsection (1);such additional benefits so mentioned as may be prescribed; andsuch retained benefits as may be prescribed;“authorised provider”, in relation to the investment of any sums paid by way of voluntary contributions or the provision of any benefit, means—a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to invest such sums or, as the case may be, to provide that benefit;an EEA firm of a kind mentioned in paragraph 5(a), (b) or (c) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to invest such sums or, as the case may be, to provide that benefit and which satisfies the conditions applicable to it which are specified in subsection (7B), (7C) or (7D); oran EEA firm of a kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to invest such sums or, as the case may be, to provide that benefit.“employment” has the same meaning as it has in the Pension Schemes (Northern Ireland) Act 1993 (and accordingly includes employment as a self-employed earner, within the meaning of section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;“insurer” means—a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance;an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of long-term insurance;“judicial pension scheme” means a scheme constituted by this Act;“member” means member of a judicial pension scheme;“occupational pension scheme” has the meaning given by section 1 of the Pension Schemes (Northern Ireland) Act 1993;“personal pension scheme” has the meaning given by section 1 of the Pension Schemes (Northern Ireland) Act 1993;“prescribed” means specified in, or determined in accordance with, the regulations;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .“retained benefits”, in the case of any person, means any rights retained by him to . . . benefits under any occupational or personal pension scheme which is registered under Part 4 of the Finance Act 2004, being rights which accrued during some previous employment;“surplus funds”, in relation to a person and any voluntary contributions scheme, means any funds which are, or have been, held for the purposes of that voluntary contributions scheme and which fall to be returned to him in consequence of any such limit as is mentioned in subsection (2)(b);. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .“voluntary contributions”, in relation to any member of a judicial pension scheme, means voluntary contributions towards the provision of additional benefits, whether under that scheme or otherwise;“voluntary contributions scheme” means any occupational pension scheme if and to the extent that it is a scheme under which such additional benefits as are mentioned in subsection (1) are, or are to be, provided;and, where a person's voluntary contributions are made by deduction from salary, any reference to payment of, or by way of, voluntary contributions shall be taken to include a reference to the making of voluntary contributions by deduction or, as the case may require, to any voluntary contributions so made.7AIn subsection (7), the definitions of “authorised provider” and “insurer” must be read with—asection 22 of the Financial Services and Markets Act 2000;bany relevant order under that section; andcSchedule 2 to that Act.7BIf the EEA firm concerned is of the kind mentioned in paragraph 5(a) of Schedule 3 to the Financial Services and Markets Act 2000, the conditions are—athat, in investing of the sums in question, or in providing the benefit in question, the firm is carrying on a service falling within section A or C of the Annex to the Investment Services Directive; andbthat the firm is authorised by its home state authorisation to carry on that service.7CIf the EEA firm concerned is of the kind mentioned in paragraph 5(b) of that Schedule, the conditions are—athat, in investing of the sums in question, or in providing the benefit in question, the firm is carrying on an activity falling within Annex 1 to the Banking Consolidation Directive; andbthat the activity in question is one in relation to which an authority in the firm's home State has regulatory functions.7DIf the EEA firm concerned is of the kind mentioned in paragraph 5(c) of that Schedule, the conditions are—athat, in investing of the sums in question, or in providing the benefit in question, the firm is carrying on an activity falling within Annex 1 to the Banking Consolidation Directive;bthat the activity in question is one in relation to which an authority in the firm's home State has regulatory functions; andcthat the firm also carries on the activity in question in its home State.7EExpressions used in subsections (7B) to (7D) which are also used in Schedule 3 to the Financial Services and Markets Act 2000 have the same meaning in those subsections as they have in that Schedule.8Without prejudice to subsections (3)(c) and (d) and (4A), there may be paid out of money provided by the Parliament of the United Kingdom—aany sums required for or in connection with the operation or administration of any prescribed voluntary contributions scheme; orbany administrative expenses incurred under or by virtue of this section by a Minister of the Crown or government department.9Any sums received under this section may be paid into the Consolidated Fund of the United Kingdom.1991 NI 241993 c. 81993 c. 81993 c. 81993 c. 8Words in s. 127A(2)(b) omitted (6.4.2006) by virtue of The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497), art. 7, Sch. para. 6(a)1993 c. 8S. 127A(2)(b)(ii) and preceding word omitted (6.4.2006) by virtue of The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497), art. 7, Sch. para. 6(a)SI 2001/36491993 c. 81993 c. 81993 c. 81993 c. 81993 c. 81993 c. 81993 c. 491993 c. 49SI 2001/36491993 c. 491993 c. 49In s. 127A(7) definition of "relevant benefits" omitted (6.4.2006) by virtue of The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497), art. 7, Sch. para. 6(b)(i)S. 127A(7) in definition of "retained benefits" words omitted (6.4.2006) by virtue of The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497), art. 7, Sch. para. 6(b)(ii)S. 127A(7): in definition of "retained benefits" words substituted (6.4.2006) by virtue of The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497), art. 7, Sch. para. 6(b)(ii)In s. 127A(7) definitions of "tax-exemption" and "tax-approval" omitted (6.4.2006) by virtue of The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497), art. 7, Sch. para.6(b)(iii)SI 2001/3649SI 2005/3325
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/apni/1959/25/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25" NumberOfProvisions="34" RestrictEndDate="2013-04-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2006-01-01" RestrictExtent="N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06</dc:identifier>
<dc:title>County Courts Act (Northern Ireland) 1959</dc:title>
<dc:description>An Act to consolidate with amendments certain enactments relating to county courts and courts of quarter sessions, and for related purposes.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2022-08-15</dc:modified>
<dct:valid>2006-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/apni/1959/25/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/apni/1959/25/2006-04-06" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/apni/1959/25/introduction/2006-04-06" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/apni/1959/25/body/2006-04-06" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/apni/1959/25/schedules/2006-04-06" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/apni/1959/25/contents/2006-04-06" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-01-01" title="2006-01-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2007-04-01" title="2007-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-01-01" title="2006-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2007-04-01" title="2007-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/apni/1959/25/section/127A/2013-04-01" title="2013-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/apni/1959/25/section/127A" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/apni/1959/25/2006-04-06" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/apni/1959/25/paragraph/p20/2006-04-06" title="Provision; Paragraph p20"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/apni/1959/25/paragraph/p20/2006-04-06" title="Provision; Paragraph p20"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/apni/1959/25/section/128/2006-04-06" title="Provision; Section 128"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/apni/1959/25/section/128/2006-04-06" title="Provision; Section 128"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="NorthernIrelandParliamentAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1959"/>
<ukm:Number Value="25"/>
<ukm:EnactmentDate Date="1959-12-31"/>
</ukm:PrimaryMetadata>
<ukm:Statistics>
<ukm:TotalParagraphs Value="42"/>
<ukm:BodyParagraphs Value="31"/>
<ukm:ScheduleParagraphs Value="11"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/apni/1959/25/body/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/body" NumberOfProvisions="31" RestrictStartDate="2006-01-01" RestrictEndDate="2013-04-01">
<Part DocumentURI="http://www.legislation.gov.uk/apni/1959/25/part/XIII/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/part/XIII" NumberOfProvisions="21" RestrictEndDate="2013-04-01" RestrictStartDate="2006-01-01" id="part-XIII">
<Number>PART XIII</Number>
<Title>SUPERANNUATION</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/apni/1959/25/part/XIII/chapter/n3/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/part/XIII/chapter/n3" NumberOfProvisions="7" RestrictEndDate="2013-04-01" RestrictStartDate="2006-01-01" id="part-XIII-chapter-n3">
<Number/>
<Title>
<Addition ChangeId="d29p832" CommentaryRef="c17020221">Widows', Surviving Civil Partners' and Childrens' Pensions</Addition>
</Title>
<P1group RestrictExtent="N.I." RestrictStartDate="2006-04-06" RestrictEndDate="2007-04-01">
<Title>Voluntary contributions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A" id="section-127A">
<Pnumber>
<Addition ChangeId="d29p6170" CommentaryRef="c17519521">127A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1" id="section-127A-1">
<Pnumber>
<Addition ChangeId="d29p6170" CommentaryRef="c17519521">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6170" CommentaryRef="c17519521">The Lord Chancellor shall by regulations, made with the consent of the Treasury, make provision entitling any member of a judicial pension scheme constituted by this Act to make voluntary contributions towards the cost of the provision</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1/a" id="section-127A-1-a">
<Pnumber>
<Addition ChangeId="d29p6170" CommentaryRef="c17519521">a</Addition>
</Pnumber>
<P3para>
<Text>
of additional benefits
<Addition ChangeId="d29p6189" CommentaryRef="c17513351"> whether under the scheme or otherwise; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1/b" id="section-127A-1-b">
<Pnumber>
<Addition ChangeId="d29p6195" CommentaryRef="c17513361">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6195" CommentaryRef="c17513361">imposing conditions with respect to the exercise by any such person of any entitlement (whether or not under paragraph (a)) which he may have to make any such voluntary contributions.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1A/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1A" id="section-127A-1A">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">The regulations may make provision for the purpose of imposing, in a case where a member makes voluntary contributions, upper limits with respect to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1A/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1A/a" id="section-127A-1A-a">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">the aggregate value of the aggregable benefits which may be paid to or in respect of any such member; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1A/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1A/b" id="section-127A-1A-b">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">the amount which any such member may pay by way of such contributions;</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">and, without prejudice to the generality of paragraph (b), the regulations may, in particular, impose such an upper limit on the amount which a member may pay by way of voluntary contributions as will, so far as reasonably practicable, secure that the aggregate value referred to in paragraph (a) will not exceed the limit prescribed under that paragraph.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1B/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1B" id="section-127A-1B">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">The regulations may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1B/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1B/a" id="section-127A-1B-a">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">prescribe the manner in which aggregable benefits are to be valued for the purpose of any such aggregation as is mentioned in subsection (1A);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1B/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1B/b" id="section-127A-1B-b">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">confer on the administrators of a judicial pension scheme power to require a member who is making, or who wishes to make, voluntary contributions to provide such information as they may require concerning any retained benefits of his;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1B/c/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1B/c" id="section-127A-1B-c">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">permit the disclosure by those administrators of any information which they may obtain concerning any such retained benefits—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1B/c/i/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1B/c/i" id="section-127A-1B-c-i">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">to, or to any officers of, the Commissioners of Inland Revenue; or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/1B/c/ii/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/1B/c/ii" id="section-127A-1B-c-ii">
<Pnumber>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6204" CommentaryRef="c17519181">to, or to any servants or agents of, any authorised provider who is, or may be, concerned in the investment of the voluntary contributions or the provision of the additional benefits in question.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2" id="section-127A-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/a" id="section-127A-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may not prohibit the payment of voluntary contributions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/b" id="section-127A-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
may not impose any limit on the amount which any member may pay by way of voluntary contributions other than
<Addition ChangeId="d29p6279" CommentaryRef="c17519191">
<CommentaryRef Ref="c19024241"/>
. . . —
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/b/i/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/b/i" id="section-127A-2-b-i">
<Pnumber>
<Addition ChangeId="d29p6284" CommentaryRef="c17519201">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6284" CommentaryRef="c17519201">such upper limit as may be imposed by virtue of subsection (1A)(b); </Addition>
<Addition ChangeId="d29p6284" CommentaryRef="c17519201">
<CommentaryRef Ref="c19024211"/>
. . .
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/b/ii/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/b/ii" id="section-127A-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
<CommentaryRef Ref="c19024211"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/c/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/c" id="section-127A-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>must secure that any voluntary contributions paid by a member of a scheme are used to provide prescribed additional benefits for or in respect of him; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/d/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/d" id="section-127A-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>must secure that the value of such additional benefits is reasonable, having regard to—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/d/i/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/d/i" id="section-127A-2-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the amount paid by way of voluntary contributions;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/d/ii/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/d/ii" id="section-127A-2-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the value of the other benefits provided under the scheme; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/2/d/iii/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/d/iii" id="section-127A-2-d-iii">
<Pnumber>
<Addition ChangeId="d29p6327" CommentaryRef="c17519221">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6327" CommentaryRef="c17519221">the general value of benefits available to a person under any contract of life insurance entered into by him with an insurer;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p6337" CommentaryRef="c17519231">but paragraphs (c) and (d) have effect only in relation to a voluntary contributions scheme constituted by or under this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3" id="section-127A-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The regulations may, in particular—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/a" id="section-127A-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
provide that the value of additional benefits offered on payment of voluntary contributions shall be determined in accordance with prescribed rules based on tables prepared for the purposes of the regulations by the Government Actuary;
<CommentaryRef Ref="c17519241"/>
. . .
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/b" id="section-127A-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
prescribe the manner in which it is to be determined in any case whether the amount of a person's contributions exceed any
<Addition ChangeId="d29p6361" CommentaryRef="c17519251"> such limit as is mentioned in</Addition>
subsection (2)(b).
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/c/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/c" id="section-127A-3-c">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">provide for any administrative expenses incurred by any person by virtue of this section to be defrayed out of sums received by way of voluntary contributions;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/d/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/d" id="section-127A-3-d">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">provide for the manner in which voluntary contributions are to be made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/e/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/e" id="section-127A-3-e">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">make provision for, and in connection with, the valuation of a person's accrued rights—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/e/i/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/e/i" id="section-127A-3-e-i">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">under any occupational or personal pension scheme, which are to be transferred into a voluntary contributions scheme, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/e/ii/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/e/ii" id="section-127A-3-e-ii">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">under any voluntary contributions scheme, which on termination of his membership of that scheme may fall to be transferred into another scheme;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/f/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/f" id="section-127A-3-f">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">prescribe the additional benefits which are to be available under a voluntary contributions scheme and the rates and times at which those benefits are to be payable;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/g/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/g" id="section-127A-3-g">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">make provision for and in connection with the making of elections between different benefits available under voluntary contributions schemes;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/h/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/h" id="section-127A-3-h">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">h</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">provide for the terms on which a person may terminate his membership of a voluntary contributions scheme;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/i/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/i" id="section-127A-3-i">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">i</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">provide for the terms on which surplus funds may be refunded to a person who has made payments by way of voluntary contributions to a voluntary contributions scheme;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/j/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/j" id="section-127A-3-j">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">j</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">specify any authorised providers—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/j/i/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/j/i" id="section-127A-3-j-i">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">who are to invest any prescribed voluntary contributions, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/3/j/ii/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/3/j/ii" id="section-127A-3-j-ii">
<Pnumber>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">who are to provide any prescribed additional benefits,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p6368" CommentaryRef="c17519261">and, if two or more authorised providers are so specified, may make provision entitling any person who makes prescribed payments by way of voluntary contributions to elect between those authorised providers.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<BlockText>
<Para>
<Text>
<Emphasis>Subs. (4) rep. by 1993 c. 8</Emphasis>
</Text>
</Para>
</BlockText>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/4A/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/4A" id="section-127A-4A">
<Pnumber>
<Addition ChangeId="d29p6450" CommentaryRef="c17519271">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6450" CommentaryRef="c17519271">The regulations may provide for such additional benefits arising under or by virtue of this section as may be prescribed—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/4A/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/4A/a" id="section-127A-4A-a">
<Pnumber>
<Addition ChangeId="d29p6450" CommentaryRef="c17519271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6450" CommentaryRef="c17519271">to be charged on, and paid out of, the Consolidated Fund of the United Kingdom; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/4A/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/4A/b" id="section-127A-4A-b">
<Pnumber>
<Addition ChangeId="d29p6450" CommentaryRef="c17519271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6450" CommentaryRef="c17519271">to be paid out of money provided by the Parliament of the United Kingdom.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/5/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/5" id="section-127A-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations made under this section may make provision for consequential and incidental matters, including, in particular, consequential provision as to any statutuory provision referring to or relating to lump sums payable under this Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/6/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/6" id="section-127A-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations made under this section shall be subject to annulment in like manner as a statutory instrument and section 5 of the Statutory Instruments Act 1946 shall apply accordingly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7" id="section-127A-7">
<Pnumber>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">In this section—</Addition>
</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">“administrators”, in relation to any scheme, means the persons entrusted with the administration of that scheme;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">“aggregable benefits” means—</Addition>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">any pensions or other benefits under a judicial pension scheme, other than such additional benefits as are mentioned in subsection (1);</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">such additional benefits so mentioned as may be prescribed; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">such retained benefits as may be prescribed;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">“authorised provider”, in relation to the investment of any sums paid by way of voluntary contributions or the provision of any benefit, means—</Addition>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to invest such sums or, as the case may be, to provide that benefit;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">
an
<Acronym Expansion="European Economic Area">EEA</Acronym>
firm of a kind mentioned in paragraph 5(a), (b) or (c) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to invest such sums or, as the case may be, to provide that benefit and which satisfies the conditions applicable to it which are specified in subsection (7B), (7C) or (7D); or
</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>
<Addition ChangeId="d29p6484" CommentaryRef="c17519281">an EEA firm of a kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to invest such sums or, as the case may be, to provide that benefit.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
“employment” has the same meaning as it has in the
<Addition ChangeId="d29p6536" CommentaryRef="c17519311"> Pension Schemes (Northern Ireland) Act 1993</Addition>
(and accordingly includes employment as a self-employed earner, within the meaning of
<Addition ChangeId="d29p6541" CommentaryRef="c17519321"> section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p6549" CommentaryRef="c17519331">“insurer” means—</Addition>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="d29p6549" CommentaryRef="c17519331">a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p6549" CommentaryRef="c17519331">an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of long-term insurance;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>“judicial pension scheme” means a scheme constituted by this Act;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“member” means member of a judicial pension scheme;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
“occupational pension scheme” has the meaning given by
<Addition ChangeId="d29p6574" CommentaryRef="c17519361"> section 1 of the Pension Schemes (Northern Ireland) Act 1993</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
“personal pension scheme” has the meaning given by
<Addition ChangeId="d29p6583" CommentaryRef="c17519371"> section 1 of the Pension Schemes (Northern Ireland) Act 1993</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“prescribed” means specified in, or determined in accordance with, the regulations;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c18999351"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
“retained benefits”, in the case of any person, means any rights retained by him to
<CommentaryRef Ref="c19024321"/>
. . . benefits under any occupational or personal pension scheme which
<Substitution ChangeId="d29p6604" CommentaryRef="c19432621">is registered under Part 4 of the Finance Act 2004</Substitution>
, being rights which accrued during some previous employment;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“surplus funds”, in relation to a person and any voluntary contributions scheme, means any funds which are, or have been, held for the purposes of that voluntary contributions scheme and which fall to be returned to him in consequence of any such limit as is mentioned in subsection (2)(b);</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c19024421"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“voluntary contributions”, in relation to any member of a judicial pension scheme, means voluntary contributions towards the provision of additional benefits, whether under that scheme or otherwise;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“voluntary contributions scheme” means any occupational pension scheme if and to the extent that it is a scheme under which such additional benefits as are mentioned in subsection (1) are, or are to be, provided;</Text>
</Para>
</ListItem>
</UnorderedList>
<Text>and, where a person's voluntary contributions are made by deduction from salary, any reference to payment of, or by way of, voluntary contributions shall be taken to include a reference to the making of voluntary contributions by deduction or, as the case may require, to any voluntary contributions so made.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7A/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7A" id="section-127A-7A">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">7A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">In subsection (7), the definitions of “authorised provider” and “insurer” must be read with—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7A/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7A/a" id="section-127A-7A-a">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">section 22 of the Financial Services and Markets Act 2000;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7A/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7A/b" id="section-127A-7A-b">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">any relevant order under that section; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7A/c/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7A/c" id="section-127A-7A-c">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">Schedule 2 to that Act.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7B/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7B" id="section-127A-7B">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">7B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">If the EEA firm concerned is of the kind mentioned in paragraph 5(a) of Schedule 3 to the Financial Services and Markets Act 2000, the conditions are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7B/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7B/a" id="section-127A-7B-a">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that, in investing of the sums in question, or in providing the benefit in question, the firm is carrying on a service falling within section A or C of the Annex to the Investment Services Directive; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7B/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7B/b" id="section-127A-7B-b">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that the firm is authorised by its home state authorisation to carry on that service.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7C/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7C" id="section-127A-7C">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">7C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">If the EEA firm concerned is of the kind mentioned in paragraph 5(b) of that Schedule, the conditions are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7C/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7C/a" id="section-127A-7C-a">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that, in investing of the sums in question, or in providing the benefit in question, the firm is carrying on an activity falling within Annex 1 to the Banking Consolidation Directive; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7C/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7C/b" id="section-127A-7C-b">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that the activity in question is one in relation to which an authority in the firm's home State has regulatory functions.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7D/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7D" id="section-127A-7D">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">7D</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">If the EEA firm concerned is of the kind mentioned in paragraph 5(c) of that Schedule, the conditions are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7D/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7D/a" id="section-127A-7D-a">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that, in investing of the sums in question, or in providing the benefit in question, the firm is carrying on an activity falling within Annex 1 to the Banking Consolidation Directive;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7D/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7D/b" id="section-127A-7D-b">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that the activity in question is one in relation to which an authority in the firm's home State has regulatory functions; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7D/c/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7D/c" id="section-127A-7D-c">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">that the firm also carries on the activity in question in its home State.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/7E/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7E" id="section-127A-7E">
<Pnumber>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">7E</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6627" CommentaryRef="c17519391">Expressions used in subsections (7B) to (7D) which are also used in Schedule 3 to the Financial Services and Markets Act 2000 have the same meaning in those subsections as they have in that Schedule.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/8/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/8" id="section-127A-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Without prejudice to subsections (3)(c) and (d) and (4A), there may be paid out of money provided by the Parliament of the United Kingdom—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/8/a/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/8/a" id="section-127A-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any sums required for or in connection with the operation or administration of any prescribed voluntary contributions scheme; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/8/b/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/8/b" id="section-127A-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any administrative expenses incurred under or by virtue of this section by a Minister of the Crown or government department.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/25/section/127A/9/2006-04-06" IdURI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/9" id="section-127A-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Any sums received under this section may be paid into the Consolidated Fund of the United Kingdom.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c17519521" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/1991/ni24" id="c00186" Class="NorthernIrelandOrderInCouncil" Year="1991" AlternativeNumber="24">1991 NI 24</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17513351" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00188" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17513361" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00189" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519181" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00190" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519191" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00191" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c19024241" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00192" URI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/b" SectionRef="section-127A-2-b">s. 127A(2)(b)</CitationSubRef>
omitted (6.4.2006) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/497" id="c00193" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="497" Title="The Taxation of Judicial Pensions (Consequential Provisions) Order 2006">The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497)</Citation>
,
<CitationSubRef id="c00194" URI="http://www.legislation.gov.uk/id/uksi/2006/497/article/7" CitationRef="c00193" SectionRef="article-7">art. 7</CitationSubRef>
,
<CitationSubRef id="c00195" URI="http://www.legislation.gov.uk/id/uksi/2006/497/schedule/paragraph/6/a" CitationRef="c00193" SectionRef="schedule-paragraph-6-a" Operative="true">Sch. para. 6(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c17519201" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00196" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c19024211" Type="F">
<Para>
<Text>
<CitationSubRef id="c00197" URI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/2/b/ii" SectionRef="section-127A-2-b-ii">S. 127A(2)(b)(ii)</CitationSubRef>
and preceding word omitted (6.4.2006) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/497" id="c00198" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="497" Title="The Taxation of Judicial Pensions (Consequential Provisions) Order 2006">The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497)</Citation>
,
<CitationSubRef id="c00199" URI="http://www.legislation.gov.uk/id/uksi/2006/497/article/7" CitationRef="c00198" SectionRef="article-7">art. 7</CitationSubRef>
,
<CitationSubRef id="c00200" URI="http://www.legislation.gov.uk/id/uksi/2006/497/schedule/paragraph/6/a" CitationRef="c00198" SectionRef="schedule-paragraph-6-a" Operative="true">Sch. para. 6(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c17519221" Type="F">
<Para>
<Text>SI 2001/3649</Text>
</Para>
</Commentary>
<Commentary id="c17519231" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00201" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519241" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00202" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519251" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00203" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519261" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00204" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519271" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00205" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519281" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/8" id="c00206" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="8">1993 c. 8</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519311" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/49" id="c00207" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="49">1993 c. 49</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519321" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/49" id="c00208" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="49">1993 c. 49</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519331" Type="F">
<Para>
<Text>SI 2001/3649</Text>
</Para>
</Commentary>
<Commentary id="c17519361" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/49" id="c00209" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="49">1993 c. 49</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c17519371" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/49" id="c00210" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="49">1993 c. 49</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c18999351" Type="F">
<Para>
<Text>
In s. 127A(7) definition of "relevant benefits" omitted (6.4.2006) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/497" id="c00211" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="497" Title="The Taxation of Judicial Pensions (Consequential Provisions) Order 2006">The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497)</Citation>
,
<CitationSubRef id="c00212" URI="http://www.legislation.gov.uk/id/uksi/2006/497/article/7" CitationRef="c00211" SectionRef="article-7">art. 7</CitationSubRef>
,
<CitationSubRef id="c00213" URI="http://www.legislation.gov.uk/id/uksi/2006/497/schedule/paragraph/6/b/i" CitationRef="c00211" SectionRef="schedule-paragraph-6-b-i" Operative="true">Sch. para. 6(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c19024321" Type="F">
<Para>
<Text>
<CitationSubRef id="c00214" URI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7" SectionRef="section-127A-7">S. 127A(7)</CitationSubRef>
in definition of "retained benefits" words omitted (6.4.2006) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/497" id="c00215" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="497" Title="The Taxation of Judicial Pensions (Consequential Provisions) Order 2006">The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497)</Citation>
,
<CitationSubRef id="c00216" URI="http://www.legislation.gov.uk/id/uksi/2006/497/article/7" CitationRef="c00215" SectionRef="article-7">art. 7</CitationSubRef>
,
<CitationSubRef id="c00217" URI="http://www.legislation.gov.uk/id/uksi/2006/497/schedule/paragraph/6/b/ii" CitationRef="c00215" SectionRef="schedule-paragraph-6-b-ii" Operative="true">Sch. para. 6(b)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c19432621" Type="F">
<Para>
<Text>
<CitationSubRef id="c00218" URI="http://www.legislation.gov.uk/id/apni/1959/25/section/127A/7" SectionRef="section-127A-7">S. 127A(7)</CitationSubRef>
: in definition of "retained benefits" words substituted (6.4.2006) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/497" id="c00219" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="497" Title="The Taxation of Judicial Pensions (Consequential Provisions) Order 2006">The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497)</Citation>
,
<CitationSubRef id="c00220" URI="http://www.legislation.gov.uk/id/uksi/2006/497/article/7" CitationRef="c00219" SectionRef="article-7">art. 7</CitationSubRef>
,
<CitationSubRef id="c00221" URI="http://www.legislation.gov.uk/id/uksi/2006/497/schedule/paragraph/6/b/ii" CitationRef="c00219" SectionRef="schedule-paragraph-6-b-ii" Operative="true">Sch. para. 6(b)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c19024421" Type="F">
<Para>
<Text>
In s. 127A(7) definitions of "tax-exemption" and "tax-approval" omitted (6.4.2006) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/497" id="c00222" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="497" Title="The Taxation of Judicial Pensions (Consequential Provisions) Order 2006">The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (S.I. 2006/497)</Citation>
,
<CitationSubRef id="c00223" URI="http://www.legislation.gov.uk/id/uksi/2006/497/article/7" CitationRef="c00222" SectionRef="article-7">art. 7</CitationSubRef>
,
<CitationSubRef id="c00224" URI="http://www.legislation.gov.uk/id/uksi/2006/497/schedule/paragraph/6/b/iii" CitationRef="c00222" SectionRef="schedule-paragraph-6-b-iii" Operative="true">Sch. para.6(b)(iii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c17519391" Type="F">
<Para>
<Text>SI 2001/3649</Text>
</Para>
</Commentary>
<Commentary id="c17020221" Type="F">
<Para>
<Text>SI 2005/3325</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>