http://www.legislation.gov.uk/nisi/2005/255/article/260The Pensions (Northern Ireland) Order 2005texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-04-06 PART VIOCCUPATIONAL AND PERSONAL PENSION SCHEMES: MISCELLANEOUS PROVISIONS<Emphasis>Contracting out</Emphasis>Power to prescribe conditions by reference to Inland Revenue approval260In section 5 of the Pension Schemes Act (requirements for certification of schemes: general), after subsection (5) insert—5ARegulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme—ais approved under Chapter 1 (retirement benefit schemes) of Part XIV of the Income and Corporation Taxes Act 1988, or is a relevant statutory scheme within the meaning of that Chapter, orbis approved under Chapter 4 (personal pension schemes) of that Part. .
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/nisi/2005/255" IdURI="http://www.legislation.gov.uk/id/nisi/2005/255" NumberOfProvisions="557" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="N.I." RestrictStartDate="2024-04-06">
<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/nisi/2005/255/article/260</dc:identifier>
<dc:title>The Pensions (Northern Ireland) Order 2005</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>2024-05-23</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/nisi/2005/255/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/260/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/nisi/2005/255/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/nisi/2005/255" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/nisi/2005/255/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/nisi/2005/255/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/nisi/2005/255/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/nisi/2005/255/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/nisi/2005/255/article/260/2006-01-01" title="2006-01-01"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/supersedes" href="http://www.legislation.gov.uk/id/ukdsi/2005/0110490924" title="The Pensions (Northern Ireland) Order 2005"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/nisi/2005/255" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/nisi/2005/255/article/259" title="Provision; Article 259"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/nisi/2005/255/article/259" title="Provision; Article 259"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/nisi/2005/255/article/261" title="Provision; Article 261"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/nisi/2005/255/article/261" title="Provision; Article 261"/>
<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="2005"/>
<ukm:Number Value="255"/>
<ukm:AlternativeNumber Category="NI" Value="1"/>
<ukm:Made Date="2005-02-09"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingYear="2021" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/1" AffectingNumber="1" EffectId="key-cd3a305c95db6ec5c5d19c9dfd49cd92" AffectedProvisions="art. 267(4)(f) and word" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 6 para. 20(b)" AffectedClass="NorthernIrelandOrderInCouncil" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-cd3a305c95db6ec5c5d19c9dfd49cd92" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2005" Row="293" AffectedNumber="255" Modified="2024-04-10T11:48:07Z" Type="inserted">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-267-4-f" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/267/4/f" FoundRef="article-267">art. 267(4)(f)</ukm:Section>
and word
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-20-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/6/paragraph/20/b">para. 20(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-131-1" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/1">s. 131(1)</ukm:Section>
<ukm:Section Ref="section-131-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/3/a">s. 131(3)(a)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2021-02-11" Qualification="for specified purposes"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/1" AffectingProvisions="Sch. 8 para. 3(2)" Type="inserted" AffectedYear="2005" AffectingYear="2021" RequiresApplied="true" Modified="2024-04-10T11:48:07Z" EffectId="key-e028b71b1491aa3a3be82bf174e9d0d9" AffectingNumber="1" URI="http://www.legislation.gov.uk/id/effect/key-e028b71b1491aa3a3be82bf174e9d0d9" AffectedProvisions="art. 34(7)(da)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectedClass="NorthernIrelandOrderInCouncil" Row="352" AffectedNumber="255">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-34-7-da" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/34/7/da" FoundRef="article-34">art. 34(7)(da)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/8">Sch. 8 </ukm:Section>
<ukm:Section Ref="schedule-8-paragraph-3-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/8/paragraph/3/2">para. 3(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-131-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/2/b">s. 131(2)(b)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="376" RequiresApplied="true" AffectedNumber="255" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" URI="http://www.legislation.gov.uk/id/effect/key-22be2660dad86b86785e51cfe1a98659" AffectedProvisions="art. 75(1)(a)(iib)" EffectId="key-22be2660dad86b86785e51cfe1a98659" Type="inserted" AffectingYear="2021" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/1" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 8 para. 8(2)" AffectedYear="2005" AffectedClass="NorthernIrelandOrderInCouncil" Modified="2024-04-10T11:48:07Z" AffectingNumber="1">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-75-1-a" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/75/1/a">art. 75(1)(a)</ukm:Section>
<ukm:Section Ref="article-75-1-iib" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/75/1/iib" FoundRef="article-75">(iib)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/8">Sch. 8 </ukm:Section>
<ukm:Section Ref="schedule-8-paragraph-8-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/8/paragraph/8/2">para. 8(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-131-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/2/b">s. 131(2)(b)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" Modified="2023-07-07T17:00:49Z" Row="664" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectingEffectsExtent="N.I." AffectingNumber="13" EffectId="key-9cf0e6ed25a185439969cd1da8bf3177" AffectedClass="NorthernIrelandOrderInCouncil" AffectedProvisions="art. 191(5)" Type="added" URI="http://www.legislation.gov.uk/id/effect/key-9cf0e6ed25a185439969cd1da8bf3177" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectedYear="2005" AffectingClass="NorthernIrelandAct" AffectedNumber="255" AffectingProvisions="Sch. 9 para. 6" AffectingYear="2008">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-191-5" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/191/5" FoundRef="article-191">art. 191(5)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9">Sch. 9 </ukm:Section>
<ukm:Section Ref="schedule-9-paragraph-6" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9/paragraph/6">para. 6</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingEffectsExtent="N.I." EffectId="key-39a2fae46597dc92613a93a2511c8805" Modified="2023-07-07T17:00:49Z" Row="1124" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingNumber="13" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectingProvisions="Sch. 6 para. 11" AffectingYear="2008" AffectedNumber="255" AffectedYear="2005" Type="substituted for (b)(c)" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" URI="http://www.legislation.gov.uk/id/effect/key-39a2fae46597dc92613a93a2511c8805" AffectedProvisions="Sch. 6 para. 21(2)(c)-(cc)" AffectedClass="NorthernIrelandOrderInCouncil" AffectingClass="NorthernIrelandAct">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/6">Sch. 6 </ukm:Section>
<ukm:SectionRange Start="schedule-6-paragraph-21-2-c" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/6/paragraph/21/2/c" End="schedule-6-paragraph-21-2-cc" UpTo="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/6/paragraph/21/2/cc" FoundEnd="schedule-6-paragraph-21" MissingEnd="true">
<ukm:Section Ref="schedule-6-paragraph-21-2-c" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/6/paragraph/21/2/c">para. 21(2)(c)</ukm:Section>
-
<ukm:Section Ref="schedule-6-paragraph-21-2-cc" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/6/paragraph/21/2/cc" FoundRef="schedule-6-paragraph-21">(cc)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-11" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/6/paragraph/11">para. 11</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="N.I." Modified="2022-02-18T11:42:26Z" Type="inserted" AffectingProvisions="Sch. 2 para. 21(3)(b)" AffectedYear="2005" AffectingNumber="1" URI="http://www.legislation.gov.uk/id/effect/key-72f8c443f63562c569ca7b46af500de0" AffectingYear="2016" Row="26" AffectedProvisions="art. 2(4)(b)(viii)-(x)" RequiresApplied="true" EffectId="key-72f8c443f63562c569ca7b46af500de0" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedNumber="255" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingClass="NorthernIrelandAct" AffectedClass="NorthernIrelandOrderInCouncil">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="article-2-4-b-viii" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/2/4/b/viii" End="article-2-4-b-x" UpTo="http://www.legislation.gov.uk/id/nisi/2005/255/article/2/4/b/x" FoundEnd="article-2" MissingEnd="true">
<ukm:Section Ref="article-2-4-b-viii" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/2/4/b/viii">art. 2(4)(b)(viii)</ukm:Section>
-
<ukm:Section Ref="article-2-4-b-x" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/2/4/b/x" FoundRef="article-2">(x)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-21-3-b" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/21/3/b">para. 21(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-a4c5897e879673ce4785620cd36559ee" AffectingNumber="1" EffectId="key-a4c5897e879673ce4785620cd36559ee" AffectedProvisions="art. 19(1A)" AffectedNumber="255" Row="90" AffectingProvisions="Sch. 2 para. 24(3)" AffectedClass="NorthernIrelandOrderInCouncil" Modified="2022-02-18T11:42:26Z" RequiresApplied="true" AffectedYear="2005" AffectingClass="NorthernIrelandAct" AffectingEffectsExtent="N.I." Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingYear="2016" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-19-1A" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/19/1A" FoundRef="article-19">art. 19(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-24-3" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/24/3">para. 24(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" EffectId="key-984adcb9d5b668f223ce362828748fe1" Modified="2018-04-06T15:36:50Z" AffectedProvisions="art. 19(10A)" AffectingEffectsExtent="N.I." AffectingProvisions="Sch. 2 para. 24(5)" AffectingNumber="1" AffectedNumber="255" AffectingClass="NorthernIrelandAct" AffectingYear="2016" Type="inserted" AffectedYear="2005" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" Row="95" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-984adcb9d5b668f223ce362828748fe1" AffectedClass="NorthernIrelandOrderInCouncil">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-19-10A" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/19/10A" FoundRef="article-19">art. 19(10A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-24-5" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/24/5">para. 24(5)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="art. 34(1)-(1B)" AffectingEffectsExtent="N.I." RequiresApplied="true" Row="117" Comments="contains power" URI="http://www.legislation.gov.uk/id/effect/key-4dcb80277e1945014eb96a13ae3bfc4a" AffectingClass="NorthernIrelandAct" AffectedNumber="255" Type="substituted for art. 34(1)" EffectId="key-4dcb80277e1945014eb96a13ae3bfc4a" AffectingYear="2016" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectedClass="NorthernIrelandOrderInCouncil" AffectedYear="2005" Modified="2023-07-07T17:00:49Z" AffectingNumber="1" AffectingProvisions="Sch. 2 para. 25">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="article-34-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/34/1" End="article-34-1B" UpTo="http://www.legislation.gov.uk/id/nisi/2005/255/article/34/1B" FoundEnd="article-34" MissingEnd="true">
<ukm:Section Ref="article-34-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/34/1">art. 34(1)</ukm:Section>
-
<ukm:Section Ref="article-34-1B" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/34/1B" FoundRef="article-34">(1B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-25" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/25">para. 25</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2016" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" EffectId="key-6add5ca08808ba1b7c5a92950aef7ded" Comments="contains power" Type="substituted for art. 39(1)" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingClass="NorthernIrelandAct" AffectedNumber="255" Modified="2023-07-07T17:00:49Z" AffectedClass="NorthernIrelandOrderInCouncil" AffectingProvisions="Sch. 2 para. 26(2)" AffectedProvisions="art. 39(1)-(1B)" AffectingNumber="1" Row="157" URI="http://www.legislation.gov.uk/id/effect/key-6add5ca08808ba1b7c5a92950aef7ded" AffectingEffectsExtent="N.I." RequiresApplied="true" AffectedYear="2005">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="article-39-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/39/1" End="article-39-1B" UpTo="http://www.legislation.gov.uk/id/nisi/2005/255/article/39/1B" FoundEnd="article-39" MissingEnd="true">
<ukm:Section Ref="article-39-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/39/1">art. 39(1)</ukm:Section>
-
<ukm:Section Ref="article-39-1B" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/39/1B" FoundRef="article-39">(1B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-26-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/26/2">para. 26(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2023-07-07T17:00:49Z" EffectId="key-67b72ceac748af4386d97dc652857d28" Row="183" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectedProvisions="art. 48(1)-(1B)" AffectedYear="2005" AffectingEffectsExtent="N.I." AffectingClass="NorthernIrelandAct" AffectingProvisions="Sch. 2 para. 27" URI="http://www.legislation.gov.uk/id/effect/key-67b72ceac748af4386d97dc652857d28" Type="substituted for art. 48(1)" AffectedNumber="255" AffectedClass="NorthernIrelandOrderInCouncil" Comments="contains power" AffectingYear="2016" RequiresApplied="true" AffectingNumber="1" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="article-48-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/48/1" End="article-48-1B" UpTo="http://www.legislation.gov.uk/id/nisi/2005/255/article/48/1B" FoundEnd="article-48" MissingEnd="true">
<ukm:Section Ref="article-48-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/48/1">art. 48(1)</ukm:Section>
-
<ukm:Section Ref="article-48-1B" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/48/1B" FoundRef="article-48">(1B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-27" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/27">para. 27</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2005" Modified="2023-07-07T17:00:49Z" URI="http://www.legislation.gov.uk/id/effect/key-b9f23bf721c11f9281c4c57c6ca0ca51" AffectingClass="NorthernIrelandAct" Comments="contains power" Row="426" AffectingEffectsExtent="N.I." AffectedProvisions="art. 110(1)-(1B)" RequiresApplied="true" AffectingNumber="1" AffectingYear="2016" EffectId="key-b9f23bf721c11f9281c4c57c6ca0ca51" AffectedClass="NorthernIrelandOrderInCouncil" AffectingProvisions="Sch. 2 para. 29" Type="substituted for art. 110(1)" AffectedNumber="255" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedURI="http://www.legislation.gov.uk/id/nisi/2005/255">
<ukm:AffectedTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="article-110-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/110/1" End="article-110-1B" UpTo="http://www.legislation.gov.uk/id/nisi/2005/255/article/110/1B" FoundEnd="article-110" MissingEnd="true">
<ukm:Section Ref="article-110-1" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/110/1">art. 110(1)</ukm:Section>
-
<ukm:Section Ref="article-110-1B" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/110/1B" FoundRef="article-110">(1B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-29" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/29">para. 29</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:SecondaryMetadata>
<ukm:Supersedes URI="http://www.legislation.gov.uk/id/ukdsi/2005/0110490924">
<dc:title>The Pensions (Northern Ireland) Order 2005</dc:title>
<ukm:DocumentMainType Value="UnitedKingdomDraftStatutoryInstrument"/>
<ukm:Year Value="2005"/>
<ukm:ISBN Value="0110490924"/>
<ukm:AlternativeNumber Category="NI" Value=""/>
</ukm:Supersedes>
<ukm:Alternatives>
<ukm:Alternative Date="2008-12-08" URI="http://www.legislation.gov.uk/nisi/2005/255/pdfs/uksi_20050255_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="591"/>
<ukm:BodyParagraphs Value="378"/>
<ukm:ScheduleParagraphs Value="213"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/nisi/2005/255/body" IdURI="http://www.legislation.gov.uk/id/nisi/2005/255/body" NumberOfProvisions="378" RestrictStartDate="2024-04-06">
<Part DocumentURI="http://www.legislation.gov.uk/nisi/2005/255/part/VI" IdURI="http://www.legislation.gov.uk/id/nisi/2005/255/part/VI" NumberOfProvisions="82" id="part-VI" RestrictStartDate="2024-01-01">
<Number>PART VI</Number>
<Title>OCCUPATIONAL AND PERSONAL PENSION SCHEMES: MISCELLANEOUS PROVISIONS</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/nisi/2005/255/part/VI/crossheading/contracting-out" IdURI="http://www.legislation.gov.uk/id/nisi/2005/255/part/VI/crossheading/contracting-out" NumberOfProvisions="3" RestrictStartDate="2006-01-01" id="part-VI-crossheading-contracting-out">
<Title>
<Emphasis>Contracting out</Emphasis>
</Title>
<P1group RestrictStartDate="2006-01-01">
<Title>Power to prescribe conditions by reference to Inland Revenue approval</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisi/2005/255/article/260" IdURI="http://www.legislation.gov.uk/id/nisi/2005/255/article/260" id="article-260">
<Pnumber>260</Pnumber>
<P1para>
<Text>In section 5 of the Pension Schemes Act (requirements for certification of schemes: general), after subsection (5) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>5A</Pnumber>
<P2para>
<Text>Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>is approved under Chapter 1 (retirement benefit schemes) of Part XIV of the Income and Corporation Taxes Act 1988, or is a relevant statutory scheme within the meaning of that Chapter, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>is approved under Chapter 4 (personal pension schemes) of that Part.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText> .</AppendText>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Secondary>
</Legislation>