Words in s. 3(1)(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. 36; S.R. 1999/149, art. 2(c), Sch. 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
Words in s. 3(4) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 15(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 4(1)(a)(i) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(2); S.R. 1996/91, art. 2(d)(h), Sch. Pt. IV
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
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 (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 (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 94; S.R. 1999/72, art. 2(b), Sch.
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S. 4(5) omitted and repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, 168, Sch. 3 para. 16(b), Sch. 5 Pt.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)
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
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
Words in s. 5(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 17, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
S. 5(3)(aa) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22) art. 133(4); S.R. 1996/91, art. 2(d)(h), Sch. Pt. IV
Words in s. 5(3)(aa) 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(3); S.R. 1999/149, art. 2(c), Sch. 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
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)(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. 6(1) substituted (1.12.1999 for certain purposes and otherwise 1.12.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 29(1)(2); S.R. 2000/133, art. 2(3), Sch. Pt. IV
Words in s. 6(2)(a) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 18; S.R. 1997/192, art. 2(b)
Words in s. 6(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. 39; S.R. 1999/149, art. 2(c), Sch. 2
S. 6(4)(5) 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(1)(2); S.R. 2000/133, art. 2(3), Sch. Pt. IV
S. 6(6) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 23(2); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
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
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
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
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)
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(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(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(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)
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. 24(1)(aa) omitted (1.12.1999 for certain purposes and otherwise 1.1.2002) by virtue of S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 4(2)(a) and repealed (1.1.2002) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. I (with transitional provisions in art. 75(1)(2)); S.R. 2001/438, art. 2(a), Sch. Pt. I
Words in s. 24(1)(b) substituted (1.12.1999 for certain purposes and otherwise 1.1.2002) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 4(2)(b) (with transitional provisions in art. 75(1)); S.R. 2001/438, art. 2(a), Sch. Pt. I
S. 24(1A) substituted (1.12.1999 for certain purposes and otherwise 1.1.2002) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 4(3) (with transitional provisions in art. 75(1)); S.R. 2001/438, art. 2(a), Sch. Pt. I
Words in s. 24(2)(b)(i) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 2(2)(a) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 24(2)(b)(ii) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 2(2)(b) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
Words in s. 24(3) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 27(a); S.R. 1997/192, art. 2(b)
Words in s. 24(3)(b) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 139(4)(a); S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 24(3)(b) 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)(b)(3), Sch. 1 para. 10(a)
Words in s. 24(3) substituted (1.12.1999 for certain purposes and otherwise 1.1.2002) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 4(4) (with transitional provisions in art. 75(1)); S.R. 2001/438, art. 2(a), Sch. Pt. I
Words in s. 24(3) 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(5) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Words in s. 24(4) inserted (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(3)(a) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 24(4)(a) repealed (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(3)(b), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 24(4)(b) repealed (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(3)(b), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Word in s. 24(4)(c) repealed (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), art. 1(2), Sch. 11; S.R. 2005/321, art. 2(13)
S. 24(4)(d) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 3(2) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II
S. 24(4)(e) and word 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(3)(c) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 24(4A) repealed (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(4), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 24(4B) repealed (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(4), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Words in s. 24(5) 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(5) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Words in s. 24(5) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 139(6); S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 24(5) substituted (1.7.2005 for specified purposes) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 261(5) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 24(7) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 27(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 24(8) repealed (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(6), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
S. 24(8) added (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 139(7); S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 24(8) repealed (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(6), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Words in s. 24(8) 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)(b)(3), Sch. 1 para. 10(c)(i)
Words in s. 24(8) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(3)
S. 24(9) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 143(2); S.R. 1996/91, art. 2(b), Sch.
Ss. 24A, 24B inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 140; S.R. 1996/91, art. (b), Sch. Pt. II
Words in s. 24A(1)(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)(c)(3), Sch. 1 para. 11
Words in s. 24A(1) inserted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(4)(a)
Words in s. 24A(2) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(4)(b)
Words in s. 24A(3) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(4)(c)
S. 24A(3A) inserted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(4)(d)
S. 24A(4)(5) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(4)(e)
Ss. 24A, 24B inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 140; S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 24B(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. 44; S.R. 1999/149, art. 2(c), Sch. 2
S. 25(1)(a)(aa) substituted (14.3.1996 for certain purposes otherwise 6.4.1996) for s. 25(1)(a) by S.I. 1995/3213 (N.I. 22), art. 141(2); S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 25(1)(a) 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(7)(a) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2
Words in s. 25(1)(aa)(ii) repealed (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(7)(b), Sch. 11 (with art. 285(5)); S.R. 2005/321, art. 2(13)(15), Sch. Pt. 2
Words in s. 25(1)(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. 12
Words in s. 25(1)(b)(ii) substituted (6.4.1996 for specified purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 28; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
Word in s. 25(3)(b) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 130(2)
Words in s. 25(3)(b)(iii) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 141(3); S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 25(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. 12
Words in s. 25(4) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 141(4); S.R. 1996/91, art. 2(b), Sch. Pt. II
Words in s. 25(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), Sch. 1 para. 12
Word in s. 25(4) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 130(3)
Words in s. 26(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. 45; S.R. 1999/149, art. 2(c), Sch. 2
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(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. 28A inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22) art. 143(1); S.R. 1996/91, art. 2(b)(i)(ii), Sch. Pt. II
Words in s. 28A(2)(a) substituted (3.7.2002) by Financial services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555), {art. 19 (2)(a)}
Words in s. 28A(2)(b)(i) repealed (3.7.2002) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2002/1555), art. 19(2)
Words in s. 28A (2)(b)(i) repealed (3.7.2002) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2002 (S.I. 2002/1555), art. 19(2)
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 inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 144; S.R. 1997/192, art. 2(b)
Words in s. 29A(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. 47(a); S.R. 1999/149, art. 2(c), Sch. 2
Word in s. 29A(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. 47(b); S.R. 1999/149, art. 2(c), Sch. 2
S. 30(1)(a) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 30(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
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(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(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)
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(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
Words in s. 34(1) repealed (6.4.1997) by S.I. 1995/3213 (NI 22), arts. 1(2), 147, 168, Sch. 3 para. 33(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 34(2) renumbered (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. 14(a)
S. 34(2)(b) and word 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. 14(b)
Words in s. 34(3) repealed (6.4.1997) by S.I. 1995/3213 (NI 22), arts. 1(2), 147, 168, Sch. 3 para. 33(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Words in s. 34(4) substituted (6.4.1997) by S.I. 1995/3213 (NI 22), arts. 147, Sch. 3 para. 33(c); S.R. 1997/192, art. 2(b)
Words in s. 34(6)(b) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 132(2)
S. 34(6)(d) substituted (1.11.2004) by Open-Ended Investment Companies Regulations (Northern Ireland) 2004 (S.R. 2004/335), reg. 1(1)(b), Sch. 7 para. 7 (with reg. 1(2))
S. 34(6A) inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 132(3)
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. 6 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(2)
S. 8 excluded (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213, art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2(b)
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(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. 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. 14 applied (1.11.1995) by S.R. 1995/389, art. 4(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. 24A(1)(3)(4)(5) modified (1.12.2000) by S.R. 2000/147, reg. 6(2)(a)
S. 24B modified (1.12.2000) by S.R. 2000/147, reg. 6(2)(a)
Regulations shall provide for the
that the employment of an earner in employed earner’s employment is contracted-out employment by reference to an occupational pension scheme; or
that a personal pension scheme is an appropriate scheme;
and in this Act a certificate under paragraph (a) 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.
A personal pension scheme is an appropriate scheme if there is in force an appropriate scheme certificate issued
An appropriate scheme certificate for the time being in force in relation to a scheme shall be conclusive that the scheme is an appropriate scheme.
Regulations shall provide that any question whether a personal pension scheme is or at any time was an appropriate scheme shall be determined by the
Except in prescribed circumstances, no contracting-out certificate or appropriate scheme certificate shall have effect from a date earlier than that on which the certificate is issued.
The employment of an earner in employed earner’s employment is “
either—
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 “a salary related contracted-out scheme”),
his employer makes minimum payments in respect of his employment to an occupational pension scheme which is contracted-out by virtue of satisfying section 5(3) (in this Act referred to as “
there is in force a contracting-out certificate issued by the
In this Act—
“
“
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) or (3).
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 sections 9 to 19 or, in such cases or classes of case as may be prescribed, with those sections as modified by regulations; and
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.
An occupational pension scheme satisfies this subsection only if—
the requirements imposed by or by virtue of sections
the
the rules of the scheme applying to protected rights are framed so as to comply with the relevant requirements.
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
A personal pension scheme can be an appropriate scheme only if—
the requirements imposed by or by virtue of sections 22 to 28 and such other requirements as may be prescribed are satisfied in its case; and
the rules of the scheme applying to protected rights are framed so as to comply with the relevant requirements.
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 or, as the case may be, appropriate schemes; and
such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the
Subject to
If the rules of an occupational pension scheme so provide, a member’s protected rights are—
his rights under the scheme which derive from the payment of minimum payments
any rights of the member to money purchase benefits which derive from protected rights under another occupational pension scheme or under a personal pension scheme which have been the subject of a transfer payment; and
such other rights as may be prescribed.
If the rules of a personal pension scheme so provide, a member’s protected rights are—
his rights under the scheme which derive from any payment of minimum contributions to the scheme; and
any rights of his to money purchase benefits which derive from protected rights under another personal pension scheme or protected rights under an occupational pension scheme which have been the subject of a transfer payment; and
such other rights as may be prescribed.
Where, in the case of a scheme which makes such provision as is mentioned in subsection (2) or (3), a member’s rights under the scheme become subject to a pension debit, his protected rights shall exclude the appropriate percentage of the rights which were his protected rights immediately before the day on which the pension debit arose.
For the purposes of subsection (4), 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).
Where, in the case of a scheme which makes such provision as is mentioned in subsection (2) or (3), any liability of the scheme in respect of a member’s protected rights ceases by virtue of a civil recovery order, his protected rights are extinguished or reduced accordingly.
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.
A contracting-out certificate shall state whether the scheme is contracted-out by virtue of subsection (2) or (3) of section 5.
Where a scheme satisfies both of those subsections the employers, in their application for a certificate, shall specify one of those subsections as the subsection by virtue of which they wish the scheme to be contracted-out.
A scheme which has been contracted-out by virtue of one of those subsections may not become contracted-out by reason of the other except in prescribed circumstances.
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 and approved by the Department.
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 the upper earnings limit for that year multiplied by fifty-three.
Regulations may modify subsections (2) to (5).
In this section—
“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.
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
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 sections 22 to 29 so far as they apply to personal pension schemes) or of Chapter III of Part IV or Chapter II of Part V shall have effect, where there has been a transfer to which they apply, subject to such modifications as may be specified in the regulations.
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Department may prescribe descriptions of persons by whom or bodies by which the scheme may be established and, if the Department does so, the scheme may only be established by a person or body of a prescribed description.
Where the rules of the scheme make such provision as is mentioned in section 6(2) or (3), they must also make provision for the identification of the protected rights.
The value of such protected rights as are mentioned in section 6(2) or (3) must be calculated in a manner no less favourable than that in which the value of any other rights of the member to money purchase benefits under the scheme are calculated.
Subject to subsection (2), the value of protected rights must be calculated and verified in such manner as may be prescribed.
The rules of the scheme must provide for effect to be given to the protected rights of a member—
in any case where subsection (3) so requires, by the purchase of such an annuity as is mentioned in that subsection, and
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in any other case, in such of the ways
and they must not provide for any part of a member’s protected rights to be discharged otherwise than in accordance with those subsections.
Where the scheme is a personal pension scheme which provides for the member to elect to receive payments in accordance with this subsection, and the member so elects, effect shall be given to his protected rights during the interim period by the making of payments under an interim arrangement which—
complies with section 24A, and
satisfies such conditions as may be prescribed;
and in such a case subsections (2) to (4) accordingly apply as regards giving effect to his protected rights as from the end of that period.
Effect may be given to protected rights—
by the provision by the scheme of a pension which—
complies with the pension requirements (within the meaning of section 25(1)), and
satisfies such conditions as may be prescribed; or
in such circumstances and subject to such conditions as may be prescribed, by the making of a transfer payment—
in the case of an occupational pension scheme, to another occupational pension scheme
in the case of a personal pension scheme, to another personal pension scheme
where the scheme to which the payment is made satisfies such requirements as may be prescribed.
Subject to
the rules of the scheme do not provide for a pension; or
the member
then, except to the extent that effect is given to protected rights in accordance with subsection
complies with the annuity requirements (within the meaning of section 25(3)), and
satisfies such conditions as may be prescribed.
Effect may be given to protected rights by the provision of a lump sum
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the circumstances are such as may be prescribed;
the amount of the lump sum is equal to the value on that date of the protected rights to which effect is being given
such other conditions as may be prescribed are satisfied.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If the member has died without effect being given to protected rights under subsection
No transaction is to be taken to give effect to protected rights unless it falls within this section.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In this section and sections 24A, 24B and 25—
“the interim period” means the period beginning with (and including) the starting date in relation to the member in question and ending with the termination date;
“the starting date, means the date
“the termination date” means the date by reference to which the member (or, where section 24A(2) applies, the member’s
This section is subject to section 28A.
An interim arrangement must provide for payments to be made to the member, and, where subsection (2) applies, to the member’s
This subsection applies where the member dies during the interim period and is survived by a
The aggregate amount of payments made to a person under an interim arrangement in each successive period of twelve months
the amount specified by pension rule 5 in subsection (1) of section 165 of the Finance Act 2004 (pension rules) for the unsecured pension year which ends in that period of twelve months, where the member has not reached the age of 75,
the amount specified by pension rule 7 in that subsection for the alternatively secured pension year which ends in that period of twelve months, where the member has reached the age of 75,
the amount specified by pension death benefit rule 4 in subsection (1) of section 167 of the Finance Act 2004 (pension death benefit rules) for the unsecured pension year which ends in that period of twelve months, where subsection (2) applies and the member’s widow, widower or surviving civil partner has not reached the age of 75, or
the amount specified by pension death benefit rule 6 in that subsection for the alternatively secured pension year, where subsection (2) applies and the member’s widow, widower or surviving civil partner has reached the age of 75.
This is subject to subsection (3A).
The proportion of the aggregate payment which gives effect to a person’s protected rights must not be greater than the proportion of the value of the rights to money purchase benefits under the scheme that is attributable to the protected rights.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The trustees or managers of a personal pension scheme must, if required to do so by the
the level of payments made under any interim arrangement, or
the value of protected rights to which such an arrangement gives effect,
or otherwise connected with the making of payments under such an arrangement.
In this section, “document” includes information recorded in any form, and the reference to the production of a document, in relation to information recorded otherwise than in legible form, is a reference to producing a copy of the information in legible form.
For the purposes of section 24 a pension complies with the pension requirements if—
in the case of an occupational pension scheme it commences on a
in the case of a personal pension scheme—
where the member has elected under section 24(1A) to receive payments under an interim arrangement, it commences on the termination date, and continues until the date of the member’s death or, where section 24A(2) applies, until the death of the member’s widow or widower, or
otherwise, it commences on such a date as had been agreed by the member
in a case where the member dies while it is payable to him and is survived by a
it is payable to the
where that annual rate would not exceed a prescribed amount and the circumstances are such as may be prescribed, a lump sum calculated in
As respects the period of 5 years beginning with the commencement of the pension referred to in subsection (1), that subsection shall have effect in relation to that pension as if the words “at least” were inserted immediately before the words “one-half” in paragraph (b)(i).
For the purposes of section 24 an annuity complies with the annuity requirements if—
it satisfies the requirements mentioned in subsections (1) and (2) (taking the references in those subsections to pensions as references to annuities); and
it is provided by an
satisfies prescribed conditions;
complies with such conditions as may be prescribed as to the calculation of annuities provided by it and as to the description of persons by or for whom they may be purchased; and
subject to subsection (4), has been chosen by the member
A member
The
by reason of the commission by any person of a criminal offence;
in such other circumstances as may be prescribed.
Subsection (1) does not apply to a public service pension scheme.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The scheme must comply with such requirements as may be prescribed as regards the part—
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.
Except in such circumstances as may be prescribed, the rules of the scheme must not permit the suspension or forfeiture of a member’s protected rights or of payments giving effect to them.
Where an occupational pension scheme is being wound up and such conditions as may be prescribed are satisfied, effect may be given to the protected rights of a member of the scheme (in spite of section 24) by—
taking out an appropriate policy of insurance, or a number of such policies, under which the member is the beneficiary, or
assuring the benefits of a policy of insurance, or a number of such policies, to the member, where the policy assured is an appropriate policy.
A policy of insurance is appropriate for the purposes of this section if—
the
is, or was at the time when the policy was taken out or (as the case may be) the benefit of it was assured, carrying on
satisfies, or at that time satisfied, prescribed requirements, and
it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed,
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.
Nothing in sections 22 to 28 shall be taken to prejudice any requirements with which
If any person acting as an auditor or actuary of an appropriate scheme has reasonable cause to believe that—
any requirement which, in the case of the scheme, is required by section 5(5)(a) to be satisfied is not satisfied, and
the failure to satisfy the requirement is likely to be of material significance in the exercise by the
that person must immediately give a written report of the matter to the
No duty to which a person acting as auditor or actuary of an appropriate scheme is subject shall be regarded as contravened merely because of any information or opinion contained in a written report under this section.
Regulations shall provide for the cancellation, variation or surrender of any contracting-out certificate or appropriate scheme certificate, or the issue of an amended certificate—
in the case of a contracting-out certificate—
on any change of circumstances affecting the treatment of an employment as contracted-out employment or
where the scheme is a salary related contracted-out scheme and the certificate was issued on or after the principal appointed day, if any employer of persons in the description or category of employment to which the scheme in question relates, or the actuary of the scheme, fails to provide the
in the case of an appropriate scheme certificate, on any relevant change of circumstances.
Regulations may enable the
the employer does not show that it ought to be so treated.
Where—
by or by virtue of any provision of this Part the contracting-out of a scheme in relation to an employment depends on the satisfaction of a particular condition, or
by or by virtue of any provision of sections 22 to 28 a scheme’s being an appropriate scheme depends on the satisfaction of a particular condition,
the continued contracting-out of the scheme or, as the case may be, the scheme’s continuing to be an appropriate scheme shall be dependent on continued satisfaction of the condition; and if the condition ceases to be satisfied, that shall be a ground (without prejudice to any other) for the cancellation or variation of the contracting-out or appropriate scheme certificate.
A contracting-out certificate in respect of any employment may be withheld or cancelled by the
An appropriate scheme certificate may be withheld or cancelled by the
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 or appropriate scheme certificate shall have effect from a date earlier than that on which the cancellation, variation or surrender is made.
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 contracted-out scheme cannot be altered unless the alteration is of a prescribed description.
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 contracted-out scheme include a scheme which has ceased to be contracted-out so long as any person is entitled to receive, or has accrued rights to, any benefits under the scheme attributable to a period when the scheme was contracted-out.
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
Where an appropriate scheme certificate has been issued, no alteration of the rules of the relevant scheme shall be made so as—
to affect any of the matters dealt with in sections 22 to 29; or
to cause the scheme to take a different permitted form from that previously taken,
Subsection (1) does not apply
to an alteration of a prescribed description
where the rules of the relevant scheme are altered to make provision for pensions for surviving civil partners.
Subject to subsection (4), any alteration to which subsection (1) applies shall be void
This section shall continue in force in relation to a scheme after it has ceased to be an appropriate scheme so long as any person has protected rights under the scheme.
The reference in subsection (1)(b) to a permitted form is to one of the following forms, namely—
an arrangement for the issue of insurance policies or annuity contracts;
a unit trust scheme of a kind mentioned in Part I of Schedule 1 to the Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1988 which
an arrangement for the investment of contributions in an interest-bearing account (including shares in or deposits with a building society (within the meaning of the
an open-ended investment company within the meaning of the Open-Ended Investment Companies Regulations (Northern Ireland) 2004.
“Authorised unit trust scheme” has the meaning given in Part 17 of the Financial Services and Markets Act 2000 and includes any scheme which is, as a result of an order under section 426 of that Act making transitional provisions, treated as falling within that meaning.
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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, and Part II of that Schedule as respects personal pension schemes.