http://www.legislation.gov.uk/nisi/1995/3213/article/138The Pensions (Northern Ireland) Order 1995texttext/xmlenStatute Law Database2024-06-26Expert Participation2024-04-06PART IVCERTIFICATION OF PENSION SCHEMES AND EFFECTS ON MEMBERS' STATE SCHEME RIGHTS AND DUTIESPremiums and return to State scheme
State scheme, etc. premiums and buyback into State scheme138.(1)

In section 51 of the Pension Schemes Act (payment of state scheme premiums on termination of certified status), for subsection (2) substitute—(2)

Where—

(a)

an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme (other than a money purchase contracted-out scheme),

(b)

paragraph (a) ceases to apply, by reason of any of the following circumstances, before the earner attains the scheme's normal pension age or (if earlier) the end of the tax year preceding that in which the earner attains pensionable age, and

(c)

the earner has served for less than two years in the employment,

the prescribed person may elect to pay a premium under this subsection (referred to in this Act as a “contributions equivalent premium”).

(2A)

The circumstances referred to in subsection (2) are that—

(a)

the earner's service in the employment ceases otherwise than on the earner's death,

(b)

the earner ceases to be a member of the scheme otherwise than on the earner's death,

(c)

the earner's service in the employment ceases on the earner's death and the earner dies leaving a widow or widower,

(d)

the scheme is wound up,

(e)

the scheme ceases to be a contracted-out occupational pension scheme;

but paragraph (a), (b), (d) or (e) does not apply if the earner has an accrued right to short service benefit.

.

(2)

In Schedule 1 to that Act, in paragraph 5 (state scheme premiums)—

(a)

in sub-paragraph (3)—

(i)

omit “, in relation to state scheme premiums,”,

(ii)

omit paragraph (b), and

(iii)

at the end add— “and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium” ,

(b)

after sub-paragraph (3) insert—(3A)

Sub-paragraph (3B) applies in relation to a member of a contracted-out occupational pension scheme which is being wound up if, in the opinion of the Department—

(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 Department.

(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 Department 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.

, and

(c)

omit sub-paragraph (5).

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="nisi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/nisi/1995/3213"/>
<FRBRuri value="http://www.legislation.gov.uk/id/nisi/1995/3213"/>
<FRBRdate date="1995-12-13" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-NIR"/>
<FRBRsubtype value="order"/>
<FRBRnumber value="3213"/>
<FRBRnumber value="NI. 22"/>
<FRBRname value="S.I. 1995/3213 (N.I. 22)"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/nisi/1995/3213/2024-04-06"/>
<FRBRuri value="http://www.legislation.gov.uk/nisi/1995/3213/2024-04-06"/>
<FRBRdate date="2024-04-06" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/nisi/1995/3213/2024-04-06/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/nisi/1995/3213/2024-04-06/data.akn"/>
<FRBRdate date="2024-12-08Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="1995-12-13" eId="date-made" source="#"/>
<eventRef date="2006-01-01" eId="date-2006-01-01" source="#"/>
<eventRef date="2016-04-06" eId="date-2016-04-06" source="#"/>
<eventRef date="2024-04-06" eId="date-2024-04-06" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2024-04-06" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2024-04-06" type="jurisdiction"/>
<restriction href="#part-IV" refersTo="#period-from-2016-04-06" type="jurisdiction"/>
<restriction href="#part-IV-crossheading-premiums-and-return-to-state-scheme" refersTo="#period-from-2006-01-01" type="jurisdiction"/>
<restriction href="#article-138" refersTo="#period-from-2006-01-01" type="jurisdiction"/>
</restrictions>
<otherAnalysis source=""/>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2006-01-01">
<timeInterval start="#date-2006-01-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2016-04-06">
<timeInterval start="#date-2016-04-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-04-06">
<timeInterval start="#date-2024-04-06" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCLocation eId="extent-ni" href="" showAs="N.I."/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/nisi/1995/3213/article/138</dc:identifier>
<dc:title>The Pensions (Northern Ireland) Order 1995</dc:title>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:subject scheme="SIheading"/>
<dc:modified>2024-06-26</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-06</dct:valid>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="NorthernIrelandOrderInCouncil"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="1995"/>
<ukm:Number Value="3213"/>
<ukm:AlternativeNumber Category="NI" Value="22"/>
<ukm:Made Date="1995-12-13"/>
</ukm:SecondaryMetadata>
<ukm:Statistics>
<ukm:TotalParagraphs Value="176"/>
<ukm:BodyParagraphs Value="161"/>
<ukm:ScheduleParagraphs Value="15"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<body eId="body">
<part eId="part-IV">
<num>PART IV</num>
<heading>CERTIFICATION OF PENSION SCHEMES AND EFFECTS ON MEMBERS' STATE SCHEME RIGHTS AND DUTIES</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-IV-crossheading-premiums-and-return-to-state-scheme">
<heading>Premiums and return to State scheme</heading>
<article eId="article-138" uk:target="true">
<heading>
State scheme,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
premiums and buyback into State scheme
</heading>
<num>138.</num>
<paragraph eId="article-138-1">
<num>(1)</num>
<content>
<p>
<mod>
In section 51 of the Pension Schemes Act (payment of state scheme premiums on termination of certified status), for subsection (2) substitute—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="apni" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme (other than a money purchase contracted-out scheme),</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>paragraph (a) ceases to apply, by reason of any of the following circumstances, before the earner attains the scheme's normal pension age or (if earlier) the end of the tax year preceding that in which the earner attains pensionable age, and</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>the earner has served for less than two years in the employment,</p>
</content>
</level>
<wrapUp>
<p>the prescribed person may elect to pay a premium under this subsection (referred to in this Act as a “contributions equivalent premium”).</p>
</wrapUp>
</subsection>
<subsection>
<num>(2A)</num>
<intro>
<p>The circumstances referred to in subsection (2) are that—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the earner's service in the employment ceases otherwise than on the earner's death,</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the earner ceases to be a member of the scheme otherwise than on the earner's death,</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>the earner's service in the employment ceases on the earner's death and the earner dies leaving a widow or widower,</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>the scheme is wound up,</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>the scheme ceases to be a contracted-out occupational pension scheme;</p>
</content>
</level>
<wrapUp>
<p>but paragraph (a), (b), (d) or (e) does not apply if the earner has an accrued right to short service benefit.</p>
</wrapUp>
</subsection>
</quotedStructure>
<inline name="appendText"> .</inline>
</mod>
</p>
</content>
</paragraph>
<paragraph eId="article-138-2">
<num>(2)</num>
<intro>
<p>In Schedule 1 to that Act, in paragraph 5 (state scheme premiums)—</p>
</intro>
<level class="para1" eId="article-138-2-a">
<num>(a)</num>
<intro>
<p>in sub-paragraph (3)—</p>
</intro>
<level class="para2" eId="article-138-2-a-i">
<num>(i)</num>
<content>
<p>omit “, in relation to state scheme premiums,”,</p>
</content>
</level>
<level class="para2" eId="article-138-2-a-ii">
<num>(ii)</num>
<content>
<p>omit paragraph (b), and</p>
</content>
</level>
<level class="para2" eId="article-138-2-a-iii">
<num>(iii)</num>
<content>
<p>
<mod>
at the end add—
<quotedText>“and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium”</quotedText>
,
</mod>
</p>
</content>
</level>
</level>
<level class="para1" eId="article-138-2-b">
<num>(b)</num>
<content>
<p>
<mod>
after sub-paragraph (3) insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<paragraph>
<num>(3A)</num>
<intro>
<p>Sub-paragraph (3B) applies in relation to a member of a contracted-out occupational pension scheme which is being wound up if, in the opinion of the Department—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
</paragraph>
<paragraph>
<num>(3B)</num>
<intro>
<p>Where this sub-paragraph applies—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>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 Department.</p>
</content>
</level>
</paragraph>
<paragraph>
<num>(3C)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>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,</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>for the recovery of any debt due under sub-paragraph (3B)(b), and</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>for determining the amount required for restoring a member's State scheme rights including provision requiring the Department to apply whichever prescribed actuarial table in force at the appropriate time is applicable.</p>
</content>
</level>
</paragraph>
<paragraph>
<num>(3D)</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph>
<num>(3E)</num>
<content>
<p>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.</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText"> , and</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="article-138-2-c">
<num>(c)</num>
<content>
<p>omit sub-paragraph (5).</p>
</content>
</level>
</paragraph>
</article>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>