Northern Ireland Act 1998

10 The following matters—

(a) national insurance contributions;

(b) the control and management of the Northern Ireland National Insurance Fund and payments into and out of that Fund;

(c) reductions in and deductions from national insurance contributions;

(d) national insurance rebates;

(e) payments out of public money to money purchase pension schemes;

(f) contributions equivalent premiums;

(g) rights to return to the state pension scheme.

Sub-paragraph (a) includes the determination, payment, collection and return of national insurance contributions and matters incidental to those matters.

Sub-paragraph (b) does not include payments out of the Northern Ireland National Insurance Fund which relate to—

(i) the benefits mentioned in section 143(1) of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992, or benefits substantially of the same character as those benefits; or

(ii) administrative expenses incurred in connection with matters not falling within sub-paragraphs (a) to (g).

Sub-paragraphs (b) and (e) do not include payments out of or into the Northern Ireland National Insurance Fund under—

(i) section 172(1)(b), (2)(a) or (7)(c) of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993; or

(ii) Article 202, 227, 234 or 252 of the [S.I. 1996/1919 (N.I.16).] Employment Rights (Northern Ireland) Order 1996.

In this paragraph “contributions equivalent premium” has the meaning given by section 51(2) of the Pension Schemes (Northern Ireland) Act 1993.