Words in s. 3 heading repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(6), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 3(1)(1A) substituted for s. 3(1) (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 3(2A)(2B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(1); S.R. 1996/91, art. 2(d)(h), Sch. Pt. IV
S. 3(4)-(6) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(3), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 3(7) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(4), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 3(8) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(5) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 4(1) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 4(1)(b)(3)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 37(a)(b); S.R. 1999/149, art. 2(c), Sch. 2
S. 4(1A) inserted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 4(2) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 2
Words in s. 4(2) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(2) (with s. 73)
Words in s. 4(2) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, Sch. 3 para. 16(a); S.R. 1997/192, art. 2(b)
Words in s. 4(2) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(4) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 4(2A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(3) (with s. 73)
Words in s. 4(3)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 37(b); S.R. 1999/149, art. 2(c), Sch. 2
S. 4(5) omitted and repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, 168, Sch. 3 para. 16(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 4 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 paras. 13, 14(a) Table; S.R. 1997/192, art. 2(b)
Words in s. 5(1) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(2), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 5(2)-(2C) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) for s. 5(2) by S.I. 1995/3213 (N.I. 22) art. 133(3); S.R. 1996/91, art. 2(d)(h), Sch. Pt. IV
Words in s. 5(2A) substituted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(4), 21(1); S.R. 2009/75, art. 2(a)(b)
Word in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 38(2)(a); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 38(2)(b); S.R. 1999/149, art. 2(c), Sch. 2
S. 5(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(3), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 5(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 38(4); S.R. 1999/149, art. 2(c), Sch. 2
S. 5(5) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(3), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 5(5A) substituted for s. 5(5A)(a)(b) (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(2)
Words in s. 5(6)(a) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(4)(a), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 5(6)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 paras. 13, 14 Table; S.R. 1997/192, art. 2(b)
Words in s. 5(6)(b) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(4)(b), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 6 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(a), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(2)(a); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(2)(b); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(3); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(3); S.R. 1999/149, art. 2(c), Sch. 2
S. 8 repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 6, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Ss. 8A-8D and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997 ) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV
Words in s. 8A(1) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 3
Words in s. 8A(2)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 3
Words in s. 8A(5) repealed (29.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 5 para. 3, Sch. 6 Pt. 8; S.R. 2008/65, art. 2(b)(c)
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV
Words in s. 8B(4) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 4
S. 8B(4)(b)-(d) substituted (6.4.1997) for s. 8B(4)(b) by S.R. 1997/162, reg. 2
Words in s. 8B(5)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 33(a)
Words in s. 8B(7) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 33(b)
Words in s. 8B(7) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 9(a) (with s. 73)
Words in s. 8B(7) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 9(b) (with s. 73)
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV; S.R. 1997/192, at. 2(b)
S. 9(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(1), 21(1); S.R. 2009/75, art. 2(a)(b)
Words in s. 9(2)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 19, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 10(2A) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 23(3); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
S. 10(3) repealed (6.4.1997) by of S.I. 1995/3213 (N.I. 22) arts. 147, 168, Sch. 3 para. 20(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 41(a); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 41(b); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 10(4)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 41(c); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 10(8) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22) art. 147, Sch. 3 para. 20(b); S.R. 1997/192, art. 2(b)
S. 11A inserted (1.12.1999 for certain purposes and otherwise 1.12.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 29(3); S.R. 2000/133, art. 2(3), Sch. Pt. IV
Words in s. 12(3) substituted (6.4.1996 for certain purposes only otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 21(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
S. 12(5): Definition of “relevant year” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 3 (with transitional provisions in art. 75(1)); S.R. 2000/133, art. 2(3), Sch. Pt. II
Definition of “final relevant year” in s. 12(5) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 21(b); S.R. 1997/192, art. 2(b)
Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(a)
S. 13(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(2), 21(1); S.R. 2009/75, art. 2(a)(b)
S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(b)
Words in s. 13(4) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(c)
S. 13(4A) inserted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(1) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 13(4A) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(i)
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(ii)
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(iii)
S. 13(4A)(c)(i)(ii) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(iv)
S. 13(4B) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(e)
Words in s. 13(5) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(2)(a) (with s. 66(6)); S.R. 2000/374, art. 2(
S. 13(2)(3)(4) applied (1.11.1995) by S.R. 1995/389, art. 5(1)
Words in s. 13(5) repealed (1.1.2001) by 2000 c. 4 (N.I.), ss. 52, 67, Sch. 5 para. 1(2)(b), Sch. 9 Pt. III(4) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 13(6) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(3) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 13(6) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(f)
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 13(7) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(g)
S. 13(8) added (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 261(2) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 13(9) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(h)
Words in s. 15(4)(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 129(2)(a)
Word in s. 15(4)(a)(i) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 129(2)(b)
Words in s. 15(4)(a)(i) substituted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations (Northern Ireland) 2007 (S.R. 2007/457), regs. 1(1), 2(3)
Words in s. 15(5)(a)(i)(ii) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 6
S. 15(7) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 129(3)
Words in s. 16(1)(a) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 2(1)(a) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 16(1)(b) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 2(1)(b) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 16(3) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(2)
Words in s. 16(6) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 7
S. 17(1) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 261(1) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Words in s. 17(2) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 8
S. 18 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 23, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 19(1)(5) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, 168, Sch. 3 para. 24(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 19(3)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 9
Words in s. 19(4) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 24(b); S.R. 1997/192, art. 2(b)
S. 20 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 25, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Ss. 20A-20H inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(3), 21(1); S.R. 2009/75, art. 2(a)(b)
S. 21(1)(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 26(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 21(2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 26(b); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 21(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 43(a); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 21(2)(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 43(b); S.R. 1999/149, art. 2(c), Sch. 2
S. 22 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
S. 23 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(c), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
Ss. 24-25 repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 11, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 26 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(d), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
S. 27(1) repealed (23.7.1996 for certain purposes and otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 29(a), Sch. 5 Pt. III; S.R. 1996/307, art. 2(a), Sch. Pt. I; S.I. 1997/192, art. 2(b)
Words in s. 27(2) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(3)
Words in s. 27(3)(a) inserted (23.7.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 29(b); S.R. 1996/307, art. 2(a), Sch. Pt. I; S.I. 1997/192, art. 2(b)
Words in s. 27(3)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 46; S.R. 1999/149, art. 2(c), Sch. 2
S. 27(5) added (23.7.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 29(c); S.R. 1996/307, art. 2(a), Sch. Pt. I; S.I. 1997/192, art. 2(b)
S. 28 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(e), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
S. 28A repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
Words in s. 29 substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(4)(a)
Words in s. 29 substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(4)(b)
Words in s. 29 heading substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(5)
S. 29A repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(f), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)
S. 30(1) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 30(1)(a)(ii)(2)(4)-(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 48(2); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 30(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 48(3); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 30(3) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(a) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 30(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(b), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 30(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(c), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 30(4)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 48(4); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 30(4)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 48(4); S.R. 1999/149, art. 2(c), Sch. 2
S. 30(5) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(4), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 30(6) repealed (6.4.1997) by virtue of S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 30(b), Sch. 5 Pt. III; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
S. 30(7) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 30(c); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 30(8) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(5), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 30(9) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(6) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 33 substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 32; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 33(1) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(5)(a)
Words in s. 33(3) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(5)(b)
Words in s. 33(4) inserted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 13
S. 34 omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(6)
Words in s. 35 omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(7)
Words in s. 36(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 49; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 36 inserted (14.3.1996 for certain purposes and 6.4.1996 for other purposes and otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(1); S.R. 1996/91, art. 2(a)(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes, 6.4.1996 for other specified purposes and otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(2); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes and otherwise 6.4.1997) for S. 37(1) by S.I. 1995/3213 (N.I. 22), art. 134(2); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
S. 37(1)-(1C) substituted for s. 37(1)(1A) (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 95; S.R. 1999/72, art. 2(b), Sch.
Word in s. 37(1) substituted (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 6(2); S.I. 1999/3420, art. 2
Words in s. 37(1) substituted (with effect in accordance with Sch. 7 para. 10(4) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 10(2) (with s. 73)
S. 37(1ZA) repealed (with effect in accordance with Sch. 7 para. 10(4), Sch. 10 Pt. 6 Note 1(a) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 10(3), Sch. 10 Pt. 6 (with s. 73)
S. 37(1A)-(1E) substituted for s. 37(1A)-(1C) (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 6(3); S.I. 1999/3420, art. 2
Words inserted (8.7.2002 with effect for 2003-2004 and subsequent tax yeras) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 41
Words in s. 37(1A) substituted (6.4.2011) by The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036), arts. 1(1), 5(2)
Words in s. 37(1B) substituted (6.4.2011) by The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036), arts. 1(1), 5(3)
Words in s. 37(2)(b) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 50; S.R. 1999/149, art. 2(c), Sch. 2
S. 38(1) substituted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(3); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
Words in s. 38(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 51; S.R. 1999/149, art. 2(c), Sch. 2
S. 38A and the cross-heading inserted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(4); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
S. 38A inserted (14.3.1996 for certain purposes and 6.4.1996 for other purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(4); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
S. 38A(1)-(2B) substituted (6.4.1999) for s. 38A(1) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 96; S.R. 1999/72, art. 2(b) Sch.
Words in s. 38A(1) substituted (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 7(2); S.I. 1999/3420, art. 2
Words in s. 38A(1) substituted (with effect in accordance with Sch. 7 para. 11(2) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 11(1) (with s. 73)
S. 38A(2)-(2D) substituted for s. 38A(2)-(2B) (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 7(3); S.I. 1999/3420, art. 2
Words inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 42
Words in s. 38A(3) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(8)(a)
Words in s. 38A(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(2)(4)(a); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 38A(4) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(3); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(4)(b); S.R. 1999/149, art. 2(c), Sch. 2
Word in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(4)(b); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(4)(b); S.R. 1999/149, art. 2(c), Sch. 2
S. 38A(5A) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(8)(b)
S. 38A(8) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(5); S.R. 1999/149, art. 2(c), Sch. 2
S. 38A(9) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 17 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 38B repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 18, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 39(1)(4)(5)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(2); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 39(1) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 34; S.R. 1997/192, art. 2(b)
Words in s. 39(1)(b) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c.19), s. 6, Sch. 1 para. 43
Word in s. 39(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(3)(a); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 39(4) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(3)(b); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 39(5)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(4)(5); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 39(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(4); S.R. 1999/149, art. 2(c), Sch. 2
Word in s. 39(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(5); S.R. 1999/149, art. 2(c), Sch. 2
Word in s. 39(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(5); S.R. 1999/149, art. 2(c), Sch. 2
S. 39(6A) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(9)
S. 39(7) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(6); S.R. 1999/149, art. 2(c), Sch. 2
S. 39(8) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 19 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 40 repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 20, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 41(1) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 135(2); S.R. 1997/192, art. 2(b)
Words in s. 41(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 56(2); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 41(1) substituted (with effect in accordance with Sch. 7 para. 12(2) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 12(1) (with s. 73)
Words in s. 41(3) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 56(3); S.R. 1999/149, art. 2(c), Sch. 2
S. 41(3)(d) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 35, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 41(3)(e) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 135(4), 168, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 41(4) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 56(4); S.R. 1999/149, art. 2(c), Sch. 2
S. 41(5) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 21 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 41A repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 22, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
S. 41B inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 136; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 41B(1) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 58(2); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 41B(2) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 58(3); S.R. 1999/149, art. 2(c), Sch. 2
S. 41B(3) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 58(4); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 42(1) inserted (24.4.2000 for certain purposes, otherwise 9.4.2001) by S.I. 1999/3147 (N.I. 11), arts. 1(2), 67, Sch. 8 Pt. I para. 17(2) (with transitional provisions in art. 75(5)); S.R. 2000/133, art. 2(3), Sch. Pt. I
Words in s. 42(1) substituted (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1), Sch. 1 Pt. II para. 54(2); S.R. 1994/450, art. 2(d), Sch. Pt. IV
S. 42(1)(i) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 36; S.R. 1997/192, art. 2(b)
S. 42(2) repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(3), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
S. 42(3) substituted (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1), Sch. 1 Pt. II para. 54(4); S.R. 1994/450, art. 2(d), Sch. Pt. IV
S. 42(6)(b)(i) repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(5), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
Words in s. 42(6)(b)(iii) substituted (16.12.1995) by S.I. 1995/3213 (NI 22), arts. 1(3)(a), 123, Sch. 2 Pt. III para. 19
Words in s. 42(6)(b)(iii) substituted (24.4.2000 for certain purposes, otherwise 9.4.2001) by S.I. 1999/3147 (N.I. 11), arts. 1(2), 67, Sch. 8 Pt. I para. 17(3) (with transitional provisions in art. 75(5)); S.R. 2000/133, art. 2(3), Sch. Pt. I
S. 42(8)(a) and the word “and” immediately following it repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(6), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
S. 42(9) repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(7), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
Words in s. 43(1) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. II para. 55, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
Words in s. 43(1) inserted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 15(a)
Words in s. 43(1) inserted (14.1.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 18(a), 21(2); S.R. 2002/366, art. 2(2)
S. 43(1)(a) substituted (14.1.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 18(b), 21(2); S.R. 2002/366, art. 2(2)
Words in s. 43(1)(b) substituted (14.1.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 18(c), 21(2); S.R. 2002/366, art. 2(2)
Words in s. 43(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 15(b)(i)
Words in s. 43(3)(d) substituted (3.7.2002) by Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555), art. 20
Words in s. 43(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 15(b)(ii)
S. 43(6) added (1.12.1999 for certain purposes and otherwise 1.12.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 29(4); S.R. 2000/133, art. 2(3), Sch. Pt. IV
Words in s. 43(6) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 23(4); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
S. 43(7) added (1.12.1999 for certain purposes and 6.4.2002 otherwise) by S.I. 1999/3147 (N.I. 11), art. 17, Sch. 2 para. 5 (with transitional provisions in art. 75(1)); S.R. 2002/25, art. 2(b)
S. 43(8) added (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), arts. 1(2), 149(3) (with art. 285(5)); S.R. 2006/95, art. 2(c), Sch. Pt. 3
S. 43(9)-(11) added (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(5), 21(1); S.R. 2009/75, art. 2(a)(b)
S. 44 shall cease to have effect for specified purposes (6.4.1997) by S.I. 1995/3213 (N.I.22), art. 137(3)
S. 44(2)(b) repealed (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 137(2), 168, Sch. 5 Pt. III; S.R. 1996/91, arts. 2(b)(c), Sch. Pts. II III
Words in s. 44(2)(c) repealed (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 137(2), 168, Sch. 5 Pt. III; S.R. 1996/91, arts. 2(b)(c), Sch. Pts. II III
Words in s. 44(2)(c) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 16
Words in s. 44(2) substituted (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1), Sch. 1 Pt. II para. 56; S.R. 1994/450, art. 2(d), Sch. Pt. IV
S. 44A and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 137(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
S. 44A inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 137(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 44A(1) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 9 para. 44
Words in s. 44A(1)(a) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 23(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 44A(1)(b) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 23(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Word in s. 44A(1) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 44
Words in s. 44A(5) inserted (20.11.2000) by 2000 c. 4 (N.I.), s. 34(1) (with s. 66(6))
S. 45 substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 12
S. 45 substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 12
Words in s. 45 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 59; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 45 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 59; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 46(1) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(a)(i)
Words in s. 46(1) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(a)(ii)
Words in s. 46(1)(1A)(2)-(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(2); S.R. 1999/149, art. 2(c), Sch. 2
S. 46(1)(a)(b) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(a)(iii)
S. 46(1A)(1B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 37(b); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192 art. 2(b)
Words in s. 46(2) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(b)
Words in s. 46(2)(a)(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(3); S.R. 1999/149, art. 2(c), Sch. 2
Word in s. 46(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(3); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 46(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(4); S.R. 1999/149, art. 2(c), Sch. 2
Word in s. 46(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(5); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 46(4) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(c)(i)
Words in s. 46(4) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(c)(ii)
Words in s. 46(4) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(c)(iii)
Words in s. 46(6) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(d)
S. 46(7) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 37(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 47(1)(a) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 38; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 48(1) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(11)(a)(i)
Words in s. 48(1) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(11)(a)(ii)
Words in s. 48(2) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(11)(b)
S. 48(2)(a)(b)(2A) substituted (6.4.1997) for s. 48(2)(a)(b) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 39(a); S.R. 1997/192, art. 2(b)
S. 48(2A)(b) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(11)(c)
S. 48(2A)(c) repealed (6.4.2009) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 10 Pt. 2 (with s. 73); S.R. 2009/22, art. 2(2)(d)
S. 48(3) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(11)(d)
S. 48(4)-(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 39(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 49(1)(1A)(1B) substituted (6.4.1997) for s. 49A(1) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 40(a); S.R. 1997/192, art. 2(b)
Words in s. 49(1)(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 61; S.R. 1999/149, art. 2(c), Sch. 2
S. 49(1C) inserted (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 10 para. 6; S.R. 2006/95, art. 2(c), Sch. Pt. 3
S. 49(2)(4)(5) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 40(b)(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 49(3) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), arts. 147, Sch. 3 para. 40(c); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 49(3) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(12)
S. 50 omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(13)
S. 51(1)(3)-(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 42, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 51(2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 138(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Words in s. 51(2)(a) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 26, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2
Words in s. 51(2) inserted (11.11.1999 for certain purposes and otherwise 6.4.2002) by 1999 c. 30, ss. 18, 89(5)(a), Sch. 2 para. 7(2)(a); S.I. 2001/4049, art. 2(3)
S. 51(2ZA) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 63; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 51(2A) omitted (11.11.1999 for certain purposes and otherwise 6.4.2002) by virtue of 1999 c. 30, ss. 18, 89(5)(a), Sch. 2 para. 7(2)(b) and repealed (6.4.2002) by 1999 c. 30, s. 88, Sch. 13 Pt. I; S.I. 2001/4049, art. 2(3)(b)(ii); S.I. 2001/4049, art. 2(3)
S. 51(2B)(2C) inserted (11.11.1999 for certain purposes and otherwise 6.4.2002) by 1999 c. 30, ss. 18, 89(5)(a), Sch. 2 para. 7(2)(c); S.I. 2001/4049, art. 2(3)
S. 52(1)(3) repealed (6.4.1997) by S.I. 1995/3213, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 52(2) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 64(2); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 52(2) repealed (6.4.1997) by S.I. 1995/3213, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 52(4) substituted (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 10 para. 7(2); S.R. 2006/95, art. 2(c), Sch. Pt. 3
S. 52(5)(6) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 43(b); S.R. 1997/192, art. 2(b)
S. 52(5) repealed (6.4.2002) by 2000 c. 19, s. 85, Sch. 9 Pt. III(11) (with s. 83(6)); S.I. 2002/437 {art. 3(3)}
S. 52(7) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 64(3); S.R. 1999/149, art. 2(c), Sch. 2
S. 52(8)(9) added (1.10.2006 for specified purposes, 1.1.2007 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(2), Sch. 10 para. 7(3); S.R. 2006/352, art. 2(2)(a)(b)
Words in s. 53(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 65(2); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 53(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 65(2); S.R. 1999/149, art. 2(c), Sch. 2
S. 53(5) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 65(3); S.R. 1999/149, art. 2(c), Sch. 2
S. 54(1)-(3)(5)(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 44, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 54(4)(4A) substituted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) for s. 54(4) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(1) (with s. 83(6))
S. 55 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 45, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 56(1)-(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 46(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 56(4) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 46(b)(i); S.R. 1997/192, art. 2(b)
Words in s. 56(4) added (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 46(b)(ii); S.R. 1997/192, art. 2(b)
Words in s. 56(5) substituted (6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 46(c); S.R. 1997/192, art. 2(b)
Words in s. 56(5) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 17
S. 56(6)-(10) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 46(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 57(1)(a) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 47(a); S.R. 1997/192, art. 2(b)
Words in s. 57(2) inserted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(2) (with s. 83(6))
S. 57(8)(a) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, Sch. 3 para. 47(b)(i); S.R. 1997/192, art. 2(b)
Word in s. 57(8) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 47(b)(ii); S.R. 1997/192, art. 2(b)
Words in s. 57(9) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 47(c); S.R. 1997/192, art. 2(b)
S. 57(9A) inserted (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 10 para. 8; S.R. 2005/543, art. 2(6), Sch. Pt. 6
S. 57(12) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 66; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 58(1)(a) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 48(a); S.R. 1997/192, art. 2(b)
S. 58(2) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 48(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 59(1)(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(2); S.R. 1999/149, art. 2(c), Sch. 2
S. 59(1)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 59(1)(b) substituted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(3) (with s. 83(6))
S. 59(2) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 59(3)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(c)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 59(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(3); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 59(3)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(ii); S.R. 1997/192, art. 2(b)
Words in s. 59(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(3)(4); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 59(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(3); S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 59(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(iii), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 59(4) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 60 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 50, Sch. 5 Pt. III
S. 61 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 50, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 62 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 50, Sch. 5 Pt. III
Words in s. 63 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 51; S.R. 1997/192, art. 2(b)
Word in s. 63(2) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 68; S.R. 1999/149, art. 2(c), Sch. 2
Words in s. 64 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 51; S.R. 1997/192, art. 2(b)
Words in s. 64(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 69; S.R. 1999/149, art. 2(c), Sch. 2
Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2
Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2
S. 4(2) modified (6.4.1997) by S.R. 1996/509, reg. 6(2)
S. 5 excluded (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22) art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2
S. 8C modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)
S. 10 applied (1.11.1995) by S.R. 1995/389, arts. 4(1)(3)
S. 10(1) modified (6.4.1997) by S.R. 1996/509, reg. 6(4)
S. 10(2) modified (1.4.2006) by The Firefighters Pension Scheme Order (Northern Ireland) 2007 (S.R. 2007/144), Scheme, art. 79(2)(b)
S. 10(2) modified (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 90(2)(a)
S. 10(2) modified (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 90(2)(b)
S. 11 applied (1.11.1995) by S.R. 1995/389, art. 4(1)(3)
S. 11 applied (with effect in accordance with reg. 1 of the amending S.R.) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 66(5) (with regs. 134, 258)
S. 11(1) modified (11.4.1994) by S.R. 1994/74, arts. 1(d) 5(2)
S. 11(1) modified (10.4.1995) by S.R. 1995/71, arts. 1(d), 5(2)
S. 11(1) modified (8.4.1996) by S.R. 1996/73, arts. 1(d), 5(2)
S. 11(1) modified (7.4.1997) by S.R. 1997/113, arts. 1(d), 5(2) (which S.R. was revoked (15.4.1999) by S.R. 1999/50, arts. 1(1)(g), 26(c))
S. 11(1) modified (6.4.1998) by S.R. 1998/56, arts. 1(1)(d), 5(2) (which S.R. was revoked (15.4.1999) by S.R.1999/50, arts. 1(1)(g), 26(d))
S. 11(1) modified (12.4.1999) by S.R. 1999/50, arts. 1(1)(d), 5(2) (which S.R. was revoked (13.4.2000) by S.R. 2000/38, arts. 1(1)(g), 23(a)) S. 11(1) modified (10.4.2000) by S.R. 2000/38, arts. 1(1)(e), 5(2)
S. 11(1) modified (8.4.2002 with effect as mentioned in art. 6) by S.R. 2002/99, arts. 5(2), 6
S. 11(1) modified (with effect in accordance with art. 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 5(2)
S. 11(1) modified (with effect in accordance with art. 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2004 (S.R. 2004/82), arts. 1(1)(e)(2), 5(2)
S. 11(1) sums amended (with effect in accordance with art. 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2005 (S.R. 2005/82), arts. 1(1)(f), 5(2)
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2006 (S.R. 2006/109), arts. 1(1)(g), 5(2)
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (NorthernIreland)2007 (S.R. 2007/153), arts. 1(1)(g), 5(2)
S. 11(1) sums amended (with effect in accordance with arts. 1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2008 (S.R. 2008/92), arts. 1(1)(g), 5
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2009 (S.R. 2009/89), arts. 1(1)(f), 5(2)
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2010 (S.R. 2010/118), arts. 1(1)(c), 5
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2011 (S.R. 2011/119), arts. 1(1)(c), 5(2)
S. 12(1) modified (6.4.1997) by S.R. 1996/509, reg. 6(5)
S. 12(1)(5) applied (1.11.1995) by S.R. 1995/389, arts. 4(1)(3)
S. 12(3) modified (28.3.1997) by S.R. 1997/192, art. 3 (with art. 9)
S. 13(3)(4) applied (with effect in accordance with reg. 1(2) of the amending Regulations) by The Police Pension (Northern Ireland) Regulations 2009 (S.R. 2009/79), regs. 1(2), 40(7) (with reg. 4)
S. 14 applied (1.11.1995) by S.R. 1995/389, art. 4(1)
S. 15 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)
S. 16 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)
S. 19(2)(3) excluded (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 24; S.R. 1997/192, art. 2(b)
S. 43(2) modified (6.4.1997) by S.R. 1996/509, reg. 6(3)
S. 46 modified (28.3.1997) by S.R. 1997/192, art. 4(1) (with art. 9)
S. 46 modified by S.R. 1996/493, reg. 77(3) (as substituted (6.4.2009) by The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009 (S.R. 2009/113), arts. 1, 3(7))
S. 48 modified by S.R. 1996/493, reg. 77(3) (as substituted (6.4.2009) by The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009 (S.R. 2009/113), arts. 1, 3(7))
S. 49 modified by S.R. 1996/493, reg. 77(3) (as substituted (6.4.2009) by The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009 (S.R. 2009/113), arts. 1, 3(7))
S. 51 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 51(2B) excluded (6.4.2002) by S.R. 1996/493,
S. 52 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 52 modified (27.4.2005) by The Occupational and Personal Pension Schemes (Pension Liberation) Regulations (Northern Ireland) 2005 (S.R. 2005/193), regs. 1(1), 2(5), (6)
S. 53 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 54 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 56 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 57 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 57 modified (6.4.2007) by The Pension Protection Fund (Contributions Equivalent Premium) Regulations 2007 (S.I. 2007/834), regs. 1(1), 9
S. 58 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 59 modified (6.4.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 63 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 64 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.
In this Act such a certificate is referred to as “
The regulations shall provide for contracting-out certificates to be issued to employers and to specify—
the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and
the occupational pension schemes by reference to which those employments are to be so treated.
The regulations may provide, in the case of contracting-out certificates issued before the principal appointed day, for their cancellation by virtue of the regulations—
at the end of a prescribed period beginning with (and including) that day, or
if prescribed conditions are not satisfied at any time in that period.
but for them to continue to have effect until so cancelled; and the regulations may provide that a certificate having effect on and after that day by virtue of this subsection is to have effect, in relation to any earner’s service on or after that day, as if issued on or after that day.
In this Act “the principal appointed day” means the day designated by an order under Article 1 of the Pensions (Northern Ireland) Order 1995 as the principal appointed day for the purposes of Part IV of that Order.
An occupational pension scheme is a contracted-out scheme in relation to an earner’s employment if it is for the time being specified in a contracting-out certificate in relation to that employment; and references in this Act to the contracting-out of a scheme are references to its inclusion in such a certificate.
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Except in prescribed circumstances, no contracting-out certificate
References in this Act to a contracting-out certificate, a contracted-out scheme and to contracting-out in a context relating to a money purchase contracted-out scheme are to be construed in accordance with section 176A.
The employment of an earner in employed earner’s employment is “
he is under pensionable age;
his service in the employment is for the time being service which qualifies him for a pension provided by an occupational pension scheme contracted out by virtue of satisfying section 5(2)
(in this Act referred to as “
there is in force a contracting-out certificate issued by the
In addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “
he was under pensionable age;
his employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, and
there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.
In this Act—
“
“
In subsection (2)
“
in relation to a tax year before 2009–10, the upper earnings limit;
in relation to 2009–10 or any subsequent tax year, the upper accrual point.
Regulations may make provision—
for the manner in which, and time at which or period within which, minimum payments are to be made;
for the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;
for calculating the amounts payable according to a scale prepared from time to time by the Department or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;
for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age on retirement, shall be determined as at the beginning of the week or as at the end of it;
for securing that liability is not avoided or reduced by the payment of earnings being made in accordance with any practice which is abnormal for the employment in respect of which the earnings are paid;
without prejudice to paragraph (e), for enabling the
for the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; and
for this section to have effect, in prescribed cases, as if for any reference to a tax week there were substituted a reference to a prescribed period.
Any contracting-out certificate for the time being in force in respect of an employed earner’s employment shall be conclusive that the employment is contracted-out employment.
Regulations shall provide for the determination by the
Subject to subsection (4), an occupational pension scheme can be contracted-out in relation to an earner’s employment only if it satisfies subsection (2)
An occupational pension scheme satisfies this subsection only if—
in relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A); and
in relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).
The conditions of this subsection are that—
the scheme complies in all respects with
the rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.
The conditions of this subsection are that the
the scheme complies with section 8A;
restrictions imposed under Article 40 of the Pensions (Northern Ireland) Order 1995 (restriction on employer-related investments) apply to the scheme and the scheme complies with those restrictions;
the scheme satisfies such other requirements as may be prescribed (which—
must include requirements as to the amount of the resources of the scheme, and
may include a requirement that, if the only members of the scheme were those falling within any prescribed class or description, the scheme would comply with section 8A), and
the scheme does not fall within a prescribed class or description;
and
Regulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.
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Where there are two or more occupational pension schemes in force in relation to an earner’s employment, none of which can by itself be a contracted-out scheme, the
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme
In this section “
the requirements of any regulations prescribing the form and content of rules of contracted-out
such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subject to the provisions of this Part, an employment otherwise satisfying the conditions for inclusion in a contracting-out certificate shall be so included if and so long as the employer so elects and not otherwise.
Subject to subsections (3) and (4), an election may be so made, and an employment so included, either generally or in relation only to a particular description of earners.
Except in such cases as may be prescribed, an employer shall not, in making or abstaining from making any election under this section, discriminate between different earners on any grounds other than the nature of their employment.
If the
refuse to give effect to any election made by him in relation to that scheme; or
cancel any contracting-out certificate held by him in respect of it.
Regulations may make provision—
for regulating the manner in which an employer is to make an election with a view to the issue, variation or surrender of a contracting-out certificate;
for requiring an employer to give a notice of his intentions in respect of making or abstaining from making any such election in relation to any existing or proposed scheme—
to employees in any employment to which the scheme applies or to which it is proposed that it should apply;
to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;
to the trustees and managers of the scheme; and
to such other persons as may be prescribed;
for requiring an employer, in connection with any such notice, to furnish such information as may be prescribed and to undertake such consultations as may be prescribed with any such trade union as is mentioned in paragraph (b)(ii);
for empowering the
for referring to an industrial tribunal any question—
whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or
whether the requirements of the regulations as to consultation have been complied with.
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Subject to the provisions of this Part, the scheme must, in relation to the provision of pensions for earners in employed earner’s employment, and for their
Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—
earners in employed earner’s employment, or
their
collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.
For the purposes of this section, a scheme satisfies the statutory standard if the pensions to be provided for such persons are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.
Regulations may provided for the manner of, and criteria for, determining whether the pensions to be provided for such persons under a scheme are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.
Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared by a prescribed body
The pensions to be provided for such persons under a scheme are to be treated as broadly equivalent to or better than the pensions which would be provided for such persons under a reference scheme if and only if an actuary (who, except in prescribed circumstances, must be the actuary appointed for the scheme in pursuance of Article 47 of the Pensions (Northern Ireland) Order 1995) so certifies.
This section applies for the purposes of section 8A.
A reference scheme is an occupational pension scheme which—
complies with each of subsections (3) and (4), and
complies with any prescribed requirements.
In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—
for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and
for the annual rate of the pension at that age to be—
1/80th of average qualifying earning in the last three tax years preceding the end of service,
multiplied by
the number of years service, not exceeding such number as would produce an annual rate equal to half the earnings on which it is calculated.
In relation to
for the
for entitlements to those pensions to commence on the day following the death of the earners, and
except in prescribed circumstances, for the annual rate of those pensions to be—
if the earners die on or after their normal pension age, 50 per cent. of the annual rate which a reference scheme was required to provide to the deceased earners immediately before their death, or
if the earners die before their normal pension age, 50 per cent. of the annual rate of pension which a reference scheme would have been required to provide to the deceased earners if the date of their death had been their normal pension age, and
if those pensions are payable in respect of earners who die—
otherwise than in pensionable service under the scheme, and
before their own entitlements to pensions under the scheme have commenced,
for those pensions to be revalued in accordance with section 80 as though they were such benefits as are mentioned in section 79(1)(a).
For the purposes of this section, an earner’s qualifying earnings in any tax year are 90 per cent. of the amount by which the earner’s earnings—
exceed the qualifying earnings factor for that year; and
do not exceed
Regulations may modify subsections (2) to (5).
In this section—
in relation to a tax year before
in relation to
“normal pension age”, in relation to a scheme, means the age specified in the scheme as the earliest age at which pension becomes payable under the scheme (apart from any special provision as to early retirement on grounds of ill-health or otherwise),
“qualifying earnings factor”, in relation to a tax year, has the meaning given by section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and
“upper earnings limit”, in relation to a tax year, means the amount specified for that year by regulations made by virtue of section 5(3) of that Act as the upper earnings limit for Class 1 contributions.
Regulations may prohibit or restrict—
the transfer of any liability—
for the payment of pensions under a relevant scheme, or
in respect of accrued rights to such pensions,
the discharge of any liability to provide pensions under a relevant scheme, or
the payment of a lump sum instead of a pension payable under a relevant scheme,
except in prescribed circumstances or on prescribed conditions.
In this section, “relevant scheme” means a scheme contracted out by virtue of section 5(2B) and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner’s service on or after the principal appointed day.
Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.
In the case of a scheme contracted out by virtue of section 5(2B), regulations may make provision as to the ages by reference to which benefits under the scheme are to be paid.
Subject to the provisions of this Part, the scheme must—
provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and
contain a rule to the effect that the weekly rate of the pension will be not less than his guaranteed minimum (if any) under sections 10 to 12.
But a scheme may be amended so as to omit provision of the kind specified in subsection (1)(a) and (b) if the conditions specified in section 20B are satisfied.
In the case of an earner who is a married woman or widow who is liable to pay primary Class 1 contributions at a reduced rate by virtue of section 19(4) of the
provide for her to be entitled to a pension under the scheme if she attains pensionable age
satisfy such other conditions as may be prescribed.
Subject to subsection (4), the scheme must provide for the pension to commence on the date on which the earner attains pensionable age and to continue for his life.
Subject to subsection (5), the scheme may provide for the commencement of the earner’s guaranteed minimum pension to be postponed for any period for which he continues in employment after attaining pensionable age.
The scheme must provide for the earner’s consent to be required—
for any such postponement by virtue of employment to which the scheme does not relate; and
for any such postponement after the expiration of five years from the date on which he attains pensionable age.
Equivalent pension benefits for the purposes of the former legislation are not to be regarded as constituting any part of the earner’s guaranteed minimum pension.
The benefits referred to in subsection (6) are any to which the earner may be immediately or prospectively entitled in respect of a period of employment which—
was for him non-participating employment under that legislation; and
was not on its termination the subject of any payment in lieu of contributions;
but subsection (6) excludes only so much of those benefits as had to be provided in order that the employment should for that period be treated as non-participating.
In this section “
An earner has a guaranteed minimum in relation to the pension provided by a scheme if in any tax week in a relevant year, earnings in excess of the current lower earnings limit (or the prescribed equivalent if he is paid otherwise than weekly) have been paid to or for his benefit in respect of employment which is contracted-out by reference to the scheme.
Subject to section 11(1), the guaranteed minimum shall be the weekly equivalent of an amount equal to the appropriate percentage of the total of the earner’s earnings factors for the relevant years, so far as derived from earnings such as are mentioned in subsection (1) upon which primary Class 1 contributions have been paid or treated as paid.
Where any liability of a scheme in respect of an earner’s guaranteed minimum pension ceases by virtue of a civil recovery order, his guaranteed minimum in relation to the scheme is extinguished or reduced accordingly.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the
compute, in such manner as
take their amount to be such sum as
In subsection (2) the “
in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—
if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;
in any other case 25/N per cent.;
in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—
if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;
in any other case 20/N per cent.;
where N is the number of years in the earner’s working life (assuming he will attain pensionable age) which fall after 5th April 1978.
Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).
For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.
In this section “
Where in accordance with section 9(4) the commencement of an earner’s guaranteed minimum pension is postponed for any period and there are at least seven complete weeks in that period, his guaranteed minimum in relation to the scheme shall, for each complete week in that period, be increased by one-seventh per cent.—
of the amount of that minimum apart from this subsection; or
if for that week (or a period which includes that week) a pension is paid to him under the scheme at a weekly rate less than that minimum, of the difference between that pension and that minimum.
In subsection (1) “
Where an earner’s guaranteed minimum pension is increased under subsection (1), the increase of that part of it which is attributable to earnings factors for the tax year 1987-88 and earlier tax years shall be calculated separately from the increase of the rest.
Where one or more orders have come into operation under section 105 during the period for which the commencement of a guaranteed minimum pension is postponed, the amount of the guaranteed minimum pension for any week in that period shall be determined as if the order or orders had come into operation before the beginning of the period.
Where—
an earner has a guaranteed minimum in relation to the pension provided by a scheme, and
his right to the pension becomes subject to a pension debit,
his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.
Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.
For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined.
For the purposes of this section, the appropriate percentage is—
if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;
if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of paragraph (1) of Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in paragraph (3)(b) of that Article (cash equivalent of transferor’s benefits).
Subject to subsection (2), for the purpose of section 10(2) the earner’s earnings factor for any relevant year (so far as derived as mentioned in that section) shall be taken to be that factor as increased by the same percentage as that prescribed for the increase of that factor by the last order under Article 23 of the
The scheme may provide that the earnings factors of an earner whose service in contracted-out employment by reference to the scheme is terminated before the final relevant year shall be determined for the purposes of section 10(2) by reference to the last such order to come into operation before the end of the tax year in which that service ends (“the last service tax year”).
Where a scheme provides as mentioned in subsection (2) the scheme shall provide for the weekly equivalent mentioned in section 10(2) to be increased by at least
Except in such cases or classes of case as may be prescribed, the provision made by virtue of subsections (2) and (3) must be the same for all members of the scheme.
In this section—
Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a
But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 20B are satisfied.
The scheme must contain a rule to the effect that—
if the earner is a man who has a guaranteed minimum under section 10, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;
if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum.
if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum.
The widow’s guaranteed minimum shall be half that of the earner.
The widower’s
for any period for which a Category B retirement pension is payable to the
for any period for which widowed parent’s allowance or bereavement allowance is payable to the
in the case of a
comprises a period during which the widow, widower or surviving civil partner and—
a person of the opposite sex are living together as husband and wife, or
a person of the same sex are living together as if they were civil partners, nor
falls after the time of any—
marriage, or
formation of a civil partnership,
by the widow or widower or surviving civil partner which takes place after the earner’s death.
Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.
The scheme
The scheme
The trustees or managers of the scheme shall supply to the
Where—
a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and
those provisions are of a prescribed description,
the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 10 that he would have had but for that payment.
For the purposes of subsection (4A), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
Where an amount is required to be calculated in accordance with the provisions of section 10(7), 11(1) or 13(2), (3) or (4) and, apart from this subsection, the amount so calculated is less than 0.5p, then, notwithstanding any other provision of this Act, that amount shall be taken to be zero, and other amounts so calculated shall be rounded to the nearest whole penny, taking 0.5p as nearest to the next whole penny above.
Where a guaranteed minimum pension is attributable in part to earnings factors for the period before the tax year 1988-89 and in part to earnings factors for that tax year or for that tax year and subsequent tax years, the pension shall be calculated by—
applying subsection (1) separately to the amount attributable to the period before the tax year 1988-89 and to the amount attributable to that and subsequent tax years, and
aggregating the two amounts so calculated.
A transaction to which this section applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person guaranteed minimum pensions—
if it is carried out not earlier than the time when that person’s pensionable service terminates; and
if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and
if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.
This section applies to the following transactions—
the taking out of a policy of insurance or a number of such policies;
the entry into an annuity contract or a number of such contracts;
the transfer of the benefit of such a policy or policies or such a contract or contracts.
In this section “
A policy of insurance or annuity contract is appropriate for the purposes of this section if—
the
is, or was at the relevant time, carrying on
satisfies, or at the relevant time satisfied, prescribed requirements; and
it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and
it contains or is endorsed with terms whose effect is that the amount secured by it may not be commuted except on conditions which satisfy such requirements as may be prescribed; and
it satisfies such other requirements as may be prescribed.
The requirements referred to in subsection (1) are—
that the arrangement for securing the amount by means of the policy or contract was made—
at the written request of the earner or, if the earner has died, of the earner’s
with the consent of the earner or the
that—
the case is one such as is mentioned in section 92(2); and
the policy or contract only secures guaranteed minimum pensions;
that—
the case is not one such as is mentioned in section 92(2); and
such conditions as may be prescribed are satisfied.
In subsection (4)(a), “
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations may prescribe circumstances in which and conditions subject to which—
a transfer of or a transfer payment in respect of—
an earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;
an earner’s accrued rights to pensions under an occupational pension scheme which is not contracted-out, to the extent that those rights derive from his accrued rights to guaranteed minimum pensions under a contracted-out scheme; or
the liability for the payment of guaranteed minimum pensions to or in respect of any person who has become entitled to them,
may be made by an occupational pension scheme to another such scheme
a transfer of or a transfer payment in respect of an earner’s accrued rights to guaranteed minimum pensions which are appropriately secured for the purposes of section 15 may be made to an occupational pension scheme
Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.
Regulations under subsection (1) may provide that any provision of this Part (other than sections 14, 15 and 39 to 41, and
Regulations under subsection (1) shall have effect in relation to transfers whenever made unless they provide that they are only to have effect in relation to transfers which take place after they come into operation.
The power conferred by subsection (1) is without prejudice to the generality of section 177(2) or section 17(5) of the
In the provisions mentioned in subsection (3) “
Neither section 9 nor section 13 shall preclude a scheme from providing for the earner’s or the earner’s
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Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—
guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;
any such benefits as are excluded by section 9(6) from earners’ guaranteed minimum pensions;
pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and
state scheme premiums,
are accorded priority on a winding up over other liabilities under the scheme in respect of benefits attributable to any period of service after the rule has taken effect.
The rule may also accord priority, on a winding up occurring after an earner has attained normal pension age, to liabilities of the scheme in respect of pensions and other benefits to which—
he will be entitled on ceasing to be in employment, or
the earner’s
Subsections
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Subsections (2) and (3) do not apply to schemes falling within any category or description prescribed as being exempt from the requirements of those subsections.
If the scheme provides for the payment out of any sum representing the surrender value of a policy of insurance taken out for the purposes of the scheme, it must make provision so that there may be no payment out in relation to guaranteed minimum pensions except in such circumstances as may be prescribed.
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In this section and sections 20B to 20H—
the rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “
“
a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,
“
“
“
“
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This section specifies the conditions referred to in sections 9(1A) and 13(1A) (for exemption from the requirement to guarantee a minimum pension).
Condition 1 is that the post-conversion benefits must be actuarially at least equivalent to the pre-conversion benefits.
Condition 2 is that if the earner was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.
Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.
Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 20D in such circumstances, and during such periods, as are prescribed by regulations.
Condition 5 is that the procedural requirements of section 20E have been complied with.
In applying these conditions to a scheme in respect of an earner—
it is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners, and
it is immaterial (except for Condition 2) whether or not on the conversion date the earner was entitled to the payment of a pension under the scheme.
Regulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 20B.
This section specifies the benefits mentioned in Condition 4 of section 20B.
The first benefit is that if the earner dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—
beginning with 6th April 1978, and
ending with 5th April 1997.
The second benefit is that if the earner dies (whether before or after attaining normal pension age) leaving a widower or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—
beginning with 6th April 1988, and
ending with 5th April 1997.
This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 20B.
The employer in relation to the scheme must consent to the GMP conversion in advance.
The trustees must take all reasonable steps to—
consult the earner in advance, and
notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.
The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—
that the GMP conversion will occur or has occurred, and
that it affects the earner.
Regulations may prescribe—
restrictions on the transfer of the earner's accrued rights under a GMP-converted scheme;
conditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme.
Section 16(2) and (5) shall apply to regulations under this section.
Where a member of a non-GMP-converted scheme makes an application under section 91(1), the trustees may with his consent adjust any guaranteed cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.
The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions of section 20B.
The subsisting rights provisions within the meaning of Article 67 of the Pensions (Northern Ireland) Order 1995 shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions of section 20B.
Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.
Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.
In the application of section 20E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.
If the Regulatory Authority thinks that the conditions of section 20B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—
in respect of a specified person or class of person,
to a specified extent, and
as from a specified time.
Where the Regulatory Authority makes an order under subsection (1) it may—
require the trustees of the scheme concerned to take specified steps;
declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.
An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.
If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 20B is not being complied with, or may not be complied with, the Regulatory Authority may by order—
prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and
require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.
Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 20B in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G.
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A salary related contracted-out scheme must, in relation to any earner’s service before the principal appointed day, comply with any requirements prescribed for the purpose of securing that—
the
the resources of the scheme are brought to and are maintained at a level satisfactory to the
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of any payment that is made to the scheme by or on behalf of a member of the scheme;
of any income or capital gain arising from the investment of such a payment; or
of the value of rights under the scheme,
that may be used—
to defray the administrative expenses of the scheme;
to pay commission; or
in any other way which does not result in the provision of benefits for or in respect of members.
Subject to subsection (4)—
in the case of an occupational pension scheme, all minimum payments
in the case of a personal pension scheme, all minimum contributions,
which are paid to a scheme in respect of one of its members must be applied so as to provide money purchase benefits for or in respect of that member, except so far as they are used—
to defray the administrative expenses of the scheme; or
to pay commission.
If regulations are made under subsection (2), the payments mentioned in paragraph (a) of subsection (3) and the contributions mentioned in paragraph (b) of that subsection may be used in any way which the regulations permit, but not in any way not so permitted except to provide money purchase benefits for or in respect of the member.
Any minimum contributions required by reason of this section to be applied so as to provide money purchase benefits for or in respect of a member of a scheme must be so applied in the prescribed manner and within the prescribed period.
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Nothing in
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Regulations shall provide for the cancellation, variation or surrender of a contracting-out certificate, or the issue of a new certificate—
on any change of circumstances affecting the treatment of an employment as contracted-out employment; or
where the certificate was issued on or after the principal appointed day, if any employer of persons in the description of employment to which the scheme in question relates, or the actuary of the scheme, fails to provide HMRC, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 5(2B) are satisfied.
Regulations may enable the
the employer does not show that it ought to be so treated.
Where
A contracting-out certificate in respect of any employment may be withheld or cancelled by the
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Without prejudice to their powers apart from this subsection, the
Without prejudice to the preceding provisions of this section, failure of a scheme to comply with any requirements prescribed by virtue of section 21(2) shall be a ground on which the
Except in prescribed circumstances, no cancellation, variation or surrender of a contracting-out certificate
A reference in this section to a contracting-out certificate does not include a reference to a contracting-out certificate issued in respect of a money purchase contracted-out scheme.
This section applies in any case where—
a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and
at any time before the end of the period of 12 months beginning with the date of the surrender or cancellation, that or any connected employer makes an election under section 7 in respect of any employment which was specified by virtue of section 3(2)(a) in the first certificate, with a view to the issue of a further contracting-out certificate.
This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme which would be specified in the further certificate if it were issued.
The Board shall not give effect to the election referred to in subsection (1) by issuing a further certificate unless they consider that, in all the circumstances of the case, it would be reasonable to do so.
Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.
For the purposes of subsection (1)—
an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and
an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,
shall be treated as one employment if, in the opinion of the Board—
they are substantially the same, however described; or
the first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.
Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.
This section applies in any case where—
a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;
a further contracting-out certificate (“the further certificate”) has been issued, after the surrender or cancellation of the first certificate but before the end of the period of 12 months beginning with the date of the surrender or cancellation, in respect of any employment which was specified by virtue of section 3(2)(a) in the first certificate; and
the Board have formed the opinion that had they been aware of all the circumstances of the case at the time when the further certificate was issued they would have been prevented by section 31(3) from issuing it.
This section applies whether or not the scheme specified in the first certificate in relation to the employment concerned is the same as the scheme specified in the further certificate.
The Board may, before the end of the period of 12 months beginning with the date on which the further certificate was issued, cancel that certificate.
Where a contracting-out certificate is cancelled under subsection (3) the provisions of this Act and of any regulations and orders made under it shall have effect as if the certificate had never been issued.
Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.
Without prejudice to subsection (5), regulations may make provision, in relation to any case in which the Board have cancelled a contracting-out certificate under subsection (3), preventing the recovery by the employer concerned (whether by deduction from emoluments or otherwise) of such arrears which he is required to pay to the Department in respect of an earner’s liability under section 6(3) of the
For the purposes of subsection (1)—
an employment (“the second employment”) in respect of which a further contracting-out certificate of the kind referred to in subsection (1)(b) has been issued; and
an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,
shall be treated as one employment if, in the opinion of the Board—
they are substantially the same, however described; or
the first employment falls wholly or partly within the description of the second employment or the second employment falls wholly or partly within the description of the first employment.
Except in prescribed circumstances, the rules of a
Regulations made by virtue of subsection (1) may operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.
References in this section to a
The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person so entitled by virtue of being the widower
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Schedule 1 shall have effect for enabling regulations to be made in relation to the operation and administration of this Part, and Part I of that Schedule has effect as respects occupational pension schemes,
This Chapter has effect for the purpose—
of reducing the rates at which certain national insurance contributions are payable by or in respect of earners whose employment is contracted-out by reference to contracted-out occupational pension schemes;
of providing for contributions to be paid by the
of making provision concerning the payment of certain social security benefits payable in respect of members and former members of such schemes.
Subsections (1A) to
the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and
the earner’s service in the employment is service which qualifies him for a pension provided by a salary related contracted-out scheme,
and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not
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The amount of any primary Class 1 contribution
The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to
The aggregate of Amounts R1 and R2 shall be set off—
first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and
then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—
paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and
in relation to which the secondary contributor is such a contributor;
and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the
If—
any balance remains, and
the secondary contributor makes an application for the purpose to the Inland Revenue,
the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.
But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.
Where—
an earner has ceased to be employed in an employment; and
earnings are paid to him or for his benefit within the period of 6 weeks, or such other period as may be prescribed
that employment shall be treated for the purposes of subsection (1) as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.
This section shall not affect the amount of any primary Class 1 contribution which is payable at a reduced rate by virtue of regulations under section 19(4) of the
Whenever the Secretary of State makes an order under section 42 of the Pension Schemes Act 1993 (determination of reduced rates of Class 1 contributions for members of salary related contracted-out schemes), the
An order under subsection (1) may contain consequential provisions altering any percentage for the time being specified in paragraph 2(3) of Schedule 3 as that percentage applies in relation to earnings paid or payable on or after the day as from which the order is to have effect.
Subsections (2) to
the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and
the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme,
and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not
The amount of any primary Class 1 contribution
The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).
The aggregate of Amounts R1 and R2 shall be set off—
first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and
then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—
paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and
in relation to which the secondary contributor is such a contributor;
and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the
If—
any balance remains, and
the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.
But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.
the appropriate age-related percentage of that part of those earnings,
exceeds
the appropriate flat-rate percentage of that part of those earnings.
Regulations
as to the manner in which and time at which or period within which payments under subsection (3) are to be made,
for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,
for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.
If the
Where—
a payment under subsection (3) is due in respect of an earner, and
apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,
HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.
Where—
an earner has ceased to be employed in an employment, and
earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,. that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it
Subsection (3) of section 37 applies for the purposes of this section as it applies for the purposes of that.
In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State.
For the purposes of this section “the appropriate age-related percentage” and “
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Subject to the following provisions of this Part, the
is over the age of 16 but has not attained pensionable age;
is not a married woman or widow who has made an election which is still operative that
is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.
Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the trustees or managers of the earner’s chosen scheme.
In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.
Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the
If the
from the person to whom the
from any person in respect of whom the
If the
Where—
a payment under subsection (1) is due in respect of an earner, and
apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,
HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
In this section “
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In relation to any tax week falling within a period for which the
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Regulations
for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;
for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;
for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;
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for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a
as to the manner in which and time at which or period within which minimum contributions are to be made.
In subsection (3) “prescribed” means prescribed by regulations made by the Secretary of State.
For the purposes of this section “
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Regulations
Information held by the Department
to the trustees or managers of a money purchase contracted-out scheme or an appropriate personal pension scheme, and
to such other persons as may be prescribed,
in connection with the making of payments under section 38A(3) or the payment of minimum contributions.
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
Where for any period a person is entitled both—
to a Category A or Category B retirement pension, a widowed mother’s allowance
to one or more guaranteed minimum pensions,
the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—
to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day,
to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),
whichever is the less.
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Where for any period—
a person is entitled to one or more guaranteed minimum pensions; and
he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
Where for any period—
a person is entitled to one or more guaranteed minimum pensions;
he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—
In subsection (2) above “ the additional pension; and the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.
Where for any period—
a person is entitled to one or more guaranteed minimum pensions;
he is also entitled to a Category A retirement pension under section 44 of the
the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,
for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.
Where for any period—
a person is entitled to one or more guaranteed minimum pensions;
he is also entitled—
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to a Category A retirement pension under section 44 of that Act; or
to a Category B retirement pension under
the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—
In this paragraph “ the additional pension; and the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions, reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.
Where for any period—
a person is entitled to one or more guaranteed minimum pensions;
he is also entitled to any of the pensions under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 mentioned in subsection (6)(b); and
the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.
In this section “
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in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);
and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 11(1).
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he is also entitled to a Category B retirement pension by virtue of the earner's contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992); or
he is also entitled to a Category A retirement pension by virtue of
For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—
if its commencement had not been postponed, as mentioned in section 9(4); or
if there had not been made a transfer payment or transfer under regulations made by virtue of section 16 as a result of which—
he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and
he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.
Where—
guaranteed minimum pensions provided for a member or the member’s
either—
the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or
it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and
any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and
the combined proceeds of—
any relevant policies and annuity contracts, and
any cash sums paid or alternative arrangements made under the
are inadequate to provide the whole of the amount secured,
the member and the member’s
A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 15 applies.
For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—
if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 17(1); or
if that pension had not been forfeited under provisions included in a scheme by virtue of section 17(2).
For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for
For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under Article 315A of the Insolvency (Northern Ireland) Order 1989 (recovery of excessive pension contributions).
For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.
For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rules.
Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 12(1) after the transfer.
In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.
Subject to subsection (3), this subsection applies where for any period—
minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or
minimum contributions have been paid in respect of an earner under section 39.
Where subsection (1) applies then, for the purposes of section 42—
the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;
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in prescribed circumstances
and where subsection (1)(b) applies, paragraphs (a) to (c) of this subsection apply also for the purposes of
Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.
The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.
In relation to any tax week there—
the amount of a Class 1 contribution
section 44(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no
Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Department may make a determination reducing or eliminating the application of subsection (1).
Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 1.
Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but to the extent only that amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).
In relation to earners where, by virtue of subsection (1), section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5)
The Department
this Chapter in its application to women born on or after 6th April 1950, and
sections 37, 38, 42(1), 43(2) and (5) and 44, in their application to women who are or have been married.
In the case of an occupational pension scheme
of earners’ accrued rights to guaranteed minimum pensions under the scheme or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day, and
of the liability for the payment of such pensions in respect of persons who have then become entitled to receive them.
The power of the
includes power to approve arrangements subject to conditions, and
may be exercised either generally or in relation to a particular scheme.
Arrangements may not be approved under this section unless any prescribed conditions are met
If the scheme ceases to be a
the
A certificate issued under subsection (2)(a) or (b) shall be cancelled by the
Regulations may provide that where the
Any such regulations shall have effect in relation to arrangements whenever approved, unless they provide that they are only to have effect in relation to arrangements approved after they come into operation.
It is hereby declared that an approval of arrangements relating to an occupational pension scheme
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This section applies where—
an earner’s guaranteed minimum pension rights or accrued rights to guaranteed minimum pensions under a scheme
one or more of the five tax years ending with the tax year in which the scheme ceases to be contracted-out is a relevant year in relation to the earner.
Where this section applies then, except in such circumstances as may be prescribed, section 12(1) shall have effect, subject to the following provisions, that is to say—
any earnings factor shall be taken to be that factor as increased by the last order under Article 23 of the
any relevant earnings factors derived from contributions or earnings in respect of any year (“
constitutes or begins before the relevant contributions year, or
begins after the final relevant year in relation to the earner.
Subsection (2) shall not apply in any case where its application would result in the amount of the guaranteed minimum being greater than it would have been apart from that subsection.
Regulations may provide that subsections (1) to (3) shall have effect with prescribed modifications in relation to a scheme which, immediately before it ceased to be contracted-out, contained provisions authorised by section 12(2).
In this section “
Section 49 shall apply for the purpose of making provision for securing the continued supervision of
This subsection applies as respects any
the scheme has ceased to be a contracted-out scheme, and
any persons remain who fall within any of the following categories.
Those categories are—
any persons entitled to receive, or having accrued rights to—
guaranteed minimum pensions, or
pensions under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out,
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The
An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.
A direction under subsection (1) shall be enforceable as if it were an order of the county court.
But where a direction under subsection (1) conflicts with a freezing order made by the Regulatory Authority under Article 19 of the Pensions (Northern Ireland) Order 2005 in relation to the scheme then, during the period for which the freezing order has effect, the direction to the extent that it conflicts with the freezing order—
is not binding as described in subsection (1), and
is not enforceable as described in subsection (1B).
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If a certificate has been issued under subsection (2) of section 46 and has not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(2A)(a)
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Where—
an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme
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
the earner has served for less than two years in the employment,
the prescribed person
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
The circumstances referred to in subsection (2) are that—
the earner’s service in the employment ceases otherwise than on the earner’s death,
the earner ceases to be a member of the scheme otherwise than on the earner’s death,
the earner’s service in the employment ceases on the earner’s death and the earner dies leaving a widow or widower,
the scheme is wound up,
the scheme ceases to be a contracted-out occupational pension scheme;
Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.
Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.
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A premium under section 51 shall be paid by the prescribed person to the
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in respect of the earner’s rights under another scheme, or
in respect of the earner by reference to the payment of a cash transfer sum (within the meaning of Chapter 5 of Part IV) to the trustees or managers of the scheme by the trustees or managers of another occupational pension scheme,
the reference in section 51(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.
Subject to regulations under paragraph 1 of Schedule 1, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 51(2A) as ceasing immediately before the death
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
Where a premium under section 51 is payable by the Board of the Pension Protection Fund by virtue of a transfer under Article 145 of the Pensions (Northern Ireland) Order 2005 (effect of the Board assuming responsibility for an occupational pension scheme), then, subject to subsection (9), sections 51 to 64 apply with such modifications as may be prescribed in relation to that premium.
A premium under section 51 in respect of an earner ceases to be payable if—
the liability to pay the premium is transferred to the Board of the Pension Protection Fund by virtue of Article 145 of the Pensions (Northern Ireland) Order 2005, and
prescribed requirements are met.
An election under section 51(2) must be made within the prescribed period and in the prescribed manner.
Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.
In subsection (2) “
If
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
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Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—
the amount of every reduction made under section 37 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and
the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 37.
The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 37(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.
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Section 52(4) applies for the purposes of subsection (4) as it applies for the purposes of section 51(2).
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Payment of a contributions equivalent premium in the circumstances mentioned in section
Payment of a contributions equivalent premium in the circumstances mentioned in section
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This section applies where—
an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment, and
he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him towards the provision of benefits under the scheme by reference to which that employment was contracted-out; and
a contributions equivalent premium falls to be paid by any person in respect of him.
Where this section applies, then, subject to the following provisions of this section, the person by whom the premium falls to be paid shall be entitled on paying it to recover an amount equal to so much of the premium as is attributable to
The amount recoverable under this section shall not exceed the amount of the refund or so much of it as has not been made.
Where the period taken into account in arriving at the amount mentioned in subsection (2) does not coincide with that in respect of which the refund is to be made, the sum recoverable under this section shall be determined by reference to so much of that amount and of the refund as are referable to the same period.
Where the refund—
is made in respect of more than one period of service, and one or more of those periods is a period of previous linked qualifying service; and
includes any amount paid under a contracted-out scheme in relation to that service on or in connection with a transfer of accrued rights to another scheme,
the amount which may be recovered under this section shall be increased by such amount as may be prescribed.
Where the person liable for the premium is himself liable for the refund, he shall be entitled to retain out of the refund the amount which he could recover under this section from another person liable for the refund.
The amount of the refund shall be reduced by the amount recovered or retained under this section; and provision shall be made by regulations for requiring the making of refunds to be delayed for the purpose of enabling any right of recovery or retainer conferred by this section to be exercised, notwithstanding anything in any enactment relating to the making of the refund.
Where—
an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment,
he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him under the scheme by reference to which that employment was contracted-out in relation to any previous contracted-out employment of his, being payments towards the provision of benefits under that scheme;
a contributions equivalent premium falls to be paid in respect of him; and
the period taken into account in arriving at the amount mentioned in subsection (2) includes the period of the previous contracted-out employment,
then the person liable for that premium shall have the like right of recovery from that refund (so far as the premium is not recoverable or retainable out of a refund in respect of a later employment) as a person has under this section where the refund relates to service in the employment on the
This section shall apply in relation to such a refund as is referred to in subsection (1)(b) which becomes payable after the
Where under section 97AH the trustees or managers of an occupational pension scheme may pay a contribution refund to a member of the scheme, the member is to be treated for the purposes of this section as being entitled to the contribution refund.
Where the earner (or, by virtue of a connection with him, any other person) becomes entitled to any payment in lieu of benefit, this section shall apply in relation to the payment as if it were such a refund as is referred to in subsection (1)(b).
For the purposes of subsection (10), a payment in lieu of benefit is any payment falling to be made to or for the benefit of, or in respect of, a person by virtue of his being or having been a member of an occupational pension scheme, being a payment which either—
is made or to be made otherwise than out of the resources of the scheme; or
is made or to be made out of those resources but by way of distribution on a winding up; or
falls within such other description of payments as may be prescribed for the purposes of that subsection.
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
Notwithstanding any contract to the contrary, a person shall not be entitled—
to recover any part of a
except in accordance with section 57, to recover or retain any part of such a premium out of any money payable to or for the benefit of the earner or any other person.
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The following amounts shall be certified by the
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the sum of the amounts specified in section 54(4);
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the amount mentioned in section 57(2).
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If the
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then the
compute, in such manner as
take their amount to be such sum as
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For the purposes of subsection (1) the
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If a person fails to pay any
Where—
a person is convicted of the offence under subsection (1) of failing to pay a premium, and
the premium remains unpaid at the date of the conviction,
he shall be liable to pay to the
Subject to subsection (4), where a person is convicted of an offence mentioned in subsection (2), evidence may be given of any previous failure by him to pay
Such evidence may be given only if notice of intention to give it is served with the summons or warrant on which the person appeared before the court which convicted him.
Where a person charged with an offence to which section 63(2) applies is convicted of that offence in his absence under Article 24(2) of the
it is proved to the satisfaction of the court, on oath or by affidavit or in the manner prescribed by magistrates’ courts rules, that notice under section 63(4) has been duly served specifying the other premiums in respect of which the complainant intends to give evidence; and
the clerk of petty sessions has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other premiums so specified or any of them,
section 63(3) and (4) shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.
Where—
a person is convicted of an offence to which section 63(2) applies; and
an order is made under the
subsection (1) and section 63(2) to (4) shall apply as if it were a conviction for all purposes.
Any sum which a person is liable to pay under subsection (1) or section 63(2) to (4) shall be recoverable from him as a penalty.