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Pensions (No. 2) Act (Northern Ireland) 2008

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Pensions (No. 2) Act (Northern Ireland) 2008, PART 6 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

PART 6 N.I.ADDITIONAL PENSIONS

Commencement Information

I1Sch. 10 Pt. 6 partly in force; Sch. 10 Pt. 6 in force for certain purposes at Royal Assent see s. 118(2)(5)

Short TitleExtent of repeal
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Section 44B(7)(a).

Section 121(7) and (8).

In section 172(2)(c), “121(8)”.

In Schedule 1, in paragraph 1(3)–

(a)

paragraph (ba),

(b)

in paragraph (c), the words “if some of the aggregated earnings are attributable to COSRS service,”, and

(c)

in paragraph (ca), the words “if paragraph (c) applies,” and “, when added to the APPS earnings or the part attributable to COMPS service (or both),”.

In Schedule 4A–

(a)

in paragraph 2, in sub-paragraph (4A) in table 2A the words “but not exceeding AUEL”, and sub-paragraph (6)(d),

(b)

in paragraph 5(4A), in table 4A the words “but not exceeding AUEL”,

(c)

in paragraph 7(4A), in table 6A the words “but not exceeding AUEL”, and

(d)

paragraph 8(4)(d).

In Schedule 4B–

(a)

in paragraph 5(a), the words “but which does not exceed the UAP”,

(b)

in paragraph 9(2)(a), the words “but which does not exceed the UAP”,

(c)

in paragraph 10(1)(a), the words “but which does not exceed the UAP”, and

(d)

in paragraph 12, the definition of “the UAP”.

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

Section 37(1ZA).

In section 176(1), the definition of “the flat rate introduction year”.

In Schedule 3, paragraph 2(6).

The Pensions Act (Northern Ireland) 2008 (c. 1)

Section 8(2)(c) and (5).

Section 10(3).

In Schedule 1, paragraphs 32(a), 34 and 36.

In Schedule 2, paragraph 4(2).

1  The repeals of—N.I.

(a)section 37(1ZA) of the Pension Schemes Act,

(b)The definition of “the flat rate introduction year” in section 176(1) of that Act, and

(c)paragraph 34 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1),

have effect in relation to 2009–10 and subsequent tax years.

2  The repeals of—N.I.

(a)paragraph 2(6) of Schedule 3 to the Pension Schemes Act, and

(b)paragraph 36 of Schedule 1 to the Pensions Act (Northern Ireland) 2008,

have effect in relation to payments made in a tax week falling in 2009–10 or any subsequent tax year.

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