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Words in s. 3(4) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 15(b), Sch. 5 Pt.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S. 4(5) omitted and repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, 168, Sch. 3 para. 16(b), Sch. 5 Pt.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Words in s. 5(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 17, Sch. 5 Pt.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)

c), Sch. Pt. II

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)

S.I. 1986/1888 (N.I. 18).

1992 c. 7.

1966 c. 6 (N.I.).

S.I. 1975/1503 (N.I. 15).

1992 c. 8.

1954 c. 33 (N.I.).

S.I. 1986/1888 (N.I. 18).

1992 c. 7.

1986 c. 53.

http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/2007-04-06Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2024-05-17Expert Participation2007-04-06 Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and DutiesChapter I Certification Preliminary
3 Issue of contracting-out and appropriate scheme certificates.(1)

Regulations shall provide for the Inland Revenue to issue certificates stating—

(a)

that the employment of an earner in employed earner’s employment is contracted-out employment by reference to an occupational pension scheme; or

(b)

that a personal pension scheme is an appropriate scheme;

and in this Act a certificate under paragraph (a) is referred to as “a contracting-out certificate” and a certificate under paragraph (b) as “an appropriate scheme certificate”.

(2)

The regulations shall provide for contracting-out certificates to be issued to employers and to specify—

(a)

the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and

(b)

the occupational pension schemes by reference to which those employments are to be so treated.

(2A)

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—

(a)

at the end of a prescribed period beginning with (and including) that day, or

(b)

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.

(2B)

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.

(3)

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.

(4)

A personal pension scheme is an appropriate scheme if there is in force an appropriate scheme certificate issued . . . in accordance with this Chapter that it is such a scheme.

(5)

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.

(6)

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 Inland Revenue.

(7)

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.

4 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.(1)

The employment of an earner in employed earner’s employment is “contracted-out employment” in relation to him during any period in which he is under pensionable age and—

(a)

either—

(i)

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”),

(ii)

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 “a money purchase contracted-out scheme”); and

(b)

there is in force a contracting-out certificate issued by the Inland Revenue in accordance with this Chapter stating that the employment is contracted-out employment by reference to the scheme.

(2)

In this Act—

guaranteed minimum pension” means any pension which is provided by an occupational pension scheme in accordance with the requirements of sections 9 and 13 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s widow's, widower’s or surviving civil partner's guaranteed minimum as determined for the purposes of those sections respectively; and

minimum payment”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the current lower earnings limit but not the current upper earnings limit (or the prescribed equivalents if he is paid otherwise than weekly);

and for the purposes of this subsection “rebate percentage” means the appropriate flatrate percentage for the purposes of section 38A.

(3)

Regulations may make provision—

(a)

for the manner in which, and time at which or period within which, minimum payments are to be made;

(b)

for the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;

(c)

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;

(d)

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;

(e)

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;

(f)

without prejudice to paragraph (e), for enabling the Inland Revenue, where they are satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of minimum payments is avoided or reduced by means of irregular or unequal payments of earnings, to give directions for securing that minimum payments are payable as if that practice were not followed;

(g)

for the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; and

(h)

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.

(4)

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.

(5)

Regulations shall provide for the determination by the Department of any question whether an employment is to be treated as contracted-out employment or as to the persons in relation to whom, or the period for which, an employment is to be so treated.

General requirements for certification
5 Requirements for certification of schemes: general.(1)

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).

(2)

An occupational pension scheme satisfies this subsection only if—

(a)

in relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A); and

(b)

in relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).

(2A)

The conditions of this subsection are that—

(a)

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

(b)

the rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.

(2B)

The conditions of this subsection are that the Inland Revenueare satisfied that—

(a)

the scheme complies with section 8A;

(b)

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;

(c)

the scheme satisfies such other requirements as may be prescribed (which—

(i)

must include requirements as to the amount of the resources of the scheme, and

(ii)

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

(d)

the scheme does not fall within a prescribed class or description;

and are satisfied that the rules of the scheme are framed so as to comply with the relevant requirements.

(2C)

Regulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.

(3)

An occupational pension scheme satisfies this subsection only if—

(a)

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;

(aa)

the Inland Revenue are satisfied that the scheme does not fall within a prescribed class or description; and

(b)

the rules of the scheme applying to protected rights are framed so as to comply with the relevant requirements.

(4)

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 Inland Revenue may, if they think fit, treat them for contracting-out purposes as a single scheme.

(5)

A personal pension scheme can be an appropriate scheme only if—

(a)

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

(b)

the rules of the scheme applying to protected rights are framed so as to comply with the relevant requirements.

(5A)

Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme is a registered pension scheme under section 153 of the Finance Act 2004.

(6)

In this section “relevant requirements” means—

(a)

the requirements of any regulations prescribing the form and content of rules of contracted-out or, as the case may be, appropriate schemes; and

(b)

such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the Department as a condition of contracting-out or, as the case may be, of being an appropriate scheme, either generally or in relation to a particular scheme.

6 Protected rights and money purchase benefits.(1)

Subject to the following provisions of this section, the protected rights of a member of a pension scheme are his rights to money purchase benefits under the scheme.

(2)

If the rules of an occupational pension scheme so provide, a member’s protected rights are—

(a)

his rights under the scheme which derive from the payment of minimum payments and payments under section 38A(3) together with any payments by the Inland Revenue to the scheme under Article 9 of the Social Security (Northern Ireland) Order 1986 in respect of the member;

(b)

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

(c)

such other rights as may be prescribed.

(3)

If the rules of a personal pension scheme so provide, a member’s protected rights are—

(a)

his rights under the scheme which derive from any payment of minimum contributions to the scheme; and

(b)

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

(c)

such other rights as may be prescribed.

(4)

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.

(5)

For the purposes of subsection (4), the appropriate percentage is—

(a)

if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;

(b)

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).

(6)

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.

7 Elections as to employments covered by contracting-out certificates.(1)

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.

(2)

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.

(3)

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.

(4)

If the Inland Revenue consider that an employer is contravening subsection (3) in relation to any scheme, they may

(a)

refuse to give effect to any election made by him in relation to that scheme; or

(b)

cancel any contracting-out certificate held by him in respect of it.

(5)

Regulations may make provision—

(a)

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;

(b)

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—

(i)

to employees in any employment to which the scheme applies or to which it is proposed that it should apply;

(ii)

to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;

(iii)

to the trustees and managers of the scheme; and

(iv)

to such other persons as may be prescribed;

(c)

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);

(d)

for empowering the Inland Revenue to refuse to give effect to an election made by an employer unless they are satisfied that he has complied with the requirements of the regulations;

(e)

for referring to an industrial tribunal any question—

(i)

whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or

(ii)

whether the requirements of the regulations as to consultation have been complied with.

8 Determination of basis on which scheme is contracted-out.(1)

A contracting-out certificate shall state whether the scheme is contracted-out by virtue of subsection (2) or (3) of section 5.

(2)

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.

(3)

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.

Requirements for certification of occupational pension schemes applying from the principal appointed day
8A The statutory standard.(1)

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 widows, widowers or surviving civil partners, satisfy the statutory standard.

(2)

Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—

(a)

earners in employed earner’s employment, or

(b)

their widows, widowers or surviving civil partners,

collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.

(3)

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.

(4)

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.

(5)

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.

(6)

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.

8B Reference scheme.(1)

This section applies for the purposes of section 8A.

(2)

A reference scheme is an occupational pension scheme which—

(a)

complies with each of subsections (3) and (4), and

(b)

complies with any prescribed requirements.

(3)

In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—

(a)

for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and

(b)

for the annual rate of the pension at that age to be—

(i)

1/80th of average qualifying earning in the last three tax years preceding the end of service,

multiplied by

(ii)

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.

(4)

In relation to widows, widowers or surviving civil partners, a reference scheme is one which provides—

(a)

for the widows, widowers or surviving civil partners of earners employed in employed earner’s employment (whether the earners die before or after attaining the age of 65) to be entitled, except in prescribed circumstances, to pensions under the scheme; and

(b)

for entitlements to those pensions to commence on the day following the death of the earners, and

(c)

except in prescribed circumstances, for the annual rate of those pensions to be—

(i)

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

(ii)

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

(d)

if those pensions are payable in respect of earners who die—

(i)

otherwise than in pensionable service under the scheme, and

(ii)

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).

(5)

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—

(a)

exceed the qualifying earnings factor for that year; and

(b)

do not exceed the upper earnings limit for that year multiplied by fifty-three.

(6)

Regulations may modify subsections (2) to (5).

(7)

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.

8C Transfer, commutation, etc.(1)

Regulations may prohibit or restrict—

(a)

the transfer of any liability—

(i)

for the payment of pensions under a relevant scheme, or

(ii)

in respect of accrued rights to such pensions,

(b)

the discharge of any liability to provide pensions under a relevant scheme, or

(c)

the payment of a lump sum instead of a pension payable under a relevant scheme,

except in prescribed circumstances or on prescribed conditions.

(2)

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.

(3)

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.

8D Entitlement to benefit.

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.

Requirements for certification of occupational pension schemes providing guaranteed minimum pensions
9 Minimum pensions for earners.(1)

Subject to the provisions of this Part, the scheme must—

(a)

provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and

(b)

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.

(2)

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 Social Security Contributions and Benefits (Northern Ireland) Act 1992, subject to the provisions of this Part, the scheme must—

(a)

provide for her to be entitled to a pension under the scheme if she attains pensionable age . . .

(b)

satisfy such other conditions as may be prescribed.

(3)

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.

(4)

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.

(5)

The scheme must provide for the earner’s consent to be required—

(a)

for any such postponement by virtue of employment to which the scheme does not relate; and

(b)

for any such postponement after the expiration of five years from the date on which he attains pensionable age.

(6)

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.

(7)

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—

(a)

was for him non-participating employment under that legislation; and

(b)

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.

(8)

In this section “the former legislation” means Part III of the National Insurance Act (Northern Ireland) 1966 and the previous corresponding enactments.

10 Earner’s guaranteed minimum.(1)

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.

(2)

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.

(2A)

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.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the Inland Revenue are satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable, they may for that purpose—

(a)

compute, in such manner as theythink fit, an amount which shall be regarded as the amount of those earnings; or

(b)

take their amount to be such sum as they may specify in the particular case.

(5)

In subsection (2) the “appropriate percentage” means—

(a)

in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—

(i)

if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;

(ii)

in any other case 25/N per cent.;

(b)

in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—

(i)

if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;

(ii)

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.

(6)

Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).

(7)

For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.

(8)

In this section “relevant year” means any tax year in the earner’s working life (not being earlier than the tax year 1978-79 or later than tax year ending immediately before the principal appointed day).

11 Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.(1)

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.—

(a)

of the amount of that minimum apart from this subsection; or

(b)

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.

(2)

In subsection (1) “week” means any period of seven consecutive days.

(3)

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.

(4)

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.

11A Reduction of guaranteed minimum in consequence of pension debit.(1)

Where—

(a)

an earner has a guaranteed minimum in relation to the pension provided by a scheme, and

(b)

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.

(2)

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.

(3)

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.

(4)

For the purposes of this section, the appropriate percentage is—

(a)

if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;

(b)

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).

12 Revaluation of earnings factors for purposes of s. 10: early leavers, etc.(1)

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 Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the Social Security Administration (Northern Ireland) Act 1992 to come into operation before the end of the final relevant year.

(2)

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”).

(3)

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 the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed

(4)

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.

(5)

In this section—

“relevant year” means any tax year in the earner’s working life,

final relevant year” means the last tax year in the earner’s working life.

13 Minimum pensions for widows and widowers.(1)

Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a widow, widower or surviving civil partner (whether before or after attaining pensionable age), the widow, widower or surviving civil partner will be entitled to a guaranteed minimum pension under the scheme.

(2)

The scheme must contain a rule to the effect that—

(a)

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;

(b)

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.

(c)

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.

(3)

The widow’s guaranteed minimum shall be half that of the earner.

(4)

The widower’s or surviving civil partner's guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.

(4A)

Subject to subsection (4B) The scheme must provide for the widow's, widower’s or surviving civil partner's pension to be payable to the widow, widower or surviving civil partner

(a)

for any period for which a Category B retirement pension is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons entitled to more than one retirement pension);

(b)

for any period for which widowed parent’s allowance or bereavement allowance is payable to the widow, widower or surviving civil partner by virtue of the earner’s contributions; and

(c)

in the case of a widow, widower or surviving civil partner whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the widow, widower or surviving civil partner attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

(i)

comprises a period during which the widow, widower or surviving civil partner and—

(a)

a person of the opposite sex are living together as husband and wife, or

(b)

a person of the same sex are living together as if they were civil partners, nor

(ii)

falls after the time of any—

(a)

marriage, or

(b)

formation of a civil partnership,

by the widow or widower or surviving civil partner which takes place after the earner’s death.

(4B)

Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.

(5)

The scheme must also make provision for the widow’s pension to be payable to her for any period for which a . . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions . . ..

(6)

The scheme must also make provision for the widower’s or surviving civil partner’s pension to be payable in the prescribed circumstances and for the prescribed period.

(7)

The trustees or managers of the scheme shall supply to the Inland Revenue any such information as the Inland Revenue may require relating to the payment of pensions under the scheme to widows, widowers or surviving civil partners .

(8)

Where—

(a)

a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and

(b)

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.

(9)

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.

14 Treatment of insignificant amounts.(1)

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.

(2)

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—

(a)

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

(b)

aggregating the two amounts so calculated.

15 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.(1)

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—

(a)

if it is carried out not earlier than the time when that person’s pensionable service terminates; and

(b)

if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and

(c)

if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.

(2)

This section applies to the following transactions—

(a)

the taking out of a policy of insurance or a number of such policies;

(b)

the entry into an annuity contract or a number of such contracts;

(c)

the transfer of the benefit of such a policy or policies or such a contract or contracts.

(3)

In this section “appropriately secured” means secured by an appropriate policy of insurance or an appropriate annuity contract, or by more than one such policy or contract.

(4)

A policy of insurance or annuity contract is appropriate for the purposes of this section if—

(a)

the insurer with which it is or was taken out or entered into—

(i)

is, or was at the relevant time, carrying on . . . long-term insurance business in the United Kingdom or any other member State; and

(ii)

satisfies, or at the relevant time satisfied, prescribed requirements; and

(b)

it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and

(c)

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

(d)

it satisfies such other requirements as may be prescribed.

(5)

The requirements referred to in subsection (1) are—

(a)

that the arrangement for securing the amount by means of the policy or contract was made—

(i)

at the written request of the earner or, if the earner has died, of the earner’s widow, widower or surviving civil partner; or

(ii)

with the consent of the earner or the widow, widower or surviving civil partner given in writing in a prescribed form;

(b)

that—

(i)

the case is one such as is mentioned in section 92(2); and

(ii)

the policy or contract only secures guaranteed minimum pensions;

(c)

that—

(i)

the case is not one such as is mentioned in section 92(2); and

(ii)

such conditions as may be prescribed are satisfied.

(6)

In subsection (4)(a), “the relevant time” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16 Transfer of accrued rights.(1)

Regulations may prescribe circumstances in which and conditions subject to which—

(a)

a transfer of or a transfer payment in respect of—

(i)

an earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;

(ii)

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

(iii)

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 , to a personal pension scheme or to an overseas arrangement;

(b)

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 , a personal pension scheme or an overseas arrangement.

(2)

Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.

(3)

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.

(4)

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.

(5)

The power conferred by subsection (1) is without prejudice to the generality of section 177(2) or section 17(5) of the Interpretation Act (Northern Ireland) 1954.

(6)

In the provisions mentioned in subsection (3) “accrued rights”, in relation to an earner, means the rights conferring prospective entitlement under the scheme in question to the pensions to be provided for the earner and the earner’s widow, widower or surviving civil partner in accordance with sections 9 and 13, and references to an earner’s accrued rights to guaranteed minimum pensions shall be construed accordingly.

17 Commutation, surrender and forfeiture.(1)

A scheme may, in such circumstances and subject to such restrictions and conditions as may be prescribed, provide for the payment of a lump sum instead of a pension required to be provided by the scheme in accordance with section 9 or 13.

(2)

Neither section 9 nor section 13 shall preclude a scheme from providing for the earner’s or the earner’s widow's, widower’s or surviving civil partner's guaranteed minimum pension to be suspended or forfeited in such circumstances as may be prescribed.

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 Securing of benefits.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—

(a)

guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;

(b)

any such benefits as are excluded by section 9(6) from earners’ guaranteed minimum pensions;

(c)

pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and

(d)

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.

(3)

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—

(a)

he will be entitled on ceasing to be in employment, or

(b)

the earner’s widow, widower or surviving civil partner or any dependant of the earner’s will be entitled on the earner’s death.

(4)

Subsections (2) and (3) do not apply to public service pension schemes.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

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.

(7)

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.

20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Discretionary requirements
21 Power for Board to impose conditions as to investments and resources.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

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—

(a)

the Inland Revenue are kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and

(b)

the resources of the scheme are brought to and are maintained at a level satisfactory to the Inland Revenue.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requirements for certification of occupational and personal money purchase schemes
22 Persons who may establish scheme.

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.

23 Identification and valuation of protected rights.(1)

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.

(2)

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.

(3)

Subject to subsection (2), the value of protected rights must be calculated and verified in such manner as may be prescribed.

24 Ways of giving effect to protected rights.(1)

The rules of the scheme must provide for effect to be given to the protected rights of a member—

(a)

in any case where subsection (3) so requires, by the purchase of such an annuity as is mentioned in that subsection, and

(aa)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in any other case, in such of the ways provided for by the following subsections as the rules may specify,

and they must not provide for any part of a member’s protected rights to be discharged otherwise than in accordance with those subsections.

(1A)

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—

(a)

complies with section 24A, and

(b)

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.

(2)

Effect may be given to protected rights—

(a)

by the provision by the scheme of a pension which—

(i)

complies with the pension requirements (within the meaning of section 25(1)), and

(ii)

satisfies such conditions as may be prescribed; or

(b)

in such circumstances and subject to such conditions as may be prescribed, by the making of a transfer payment—

(i)

in the case of an occupational pension scheme, to another occupational pension scheme , to a personal pension scheme or to an overseas arrangement, and

(ii)

in the case of a personal pension scheme, to another personal pension scheme , to an occupational pension scheme or to an overseas arrangement,

where the scheme to which the payment is made satisfies such requirements as may be prescribed.

(3)

Subject to subsection (5), if—

(a)

the rules of the scheme do not provide for a pension; or

(b)

the member or, where section 24A(2) applies, the member’s widow, widower or surviving civil partner so elects,

then, except to the extent that effect is given to protected rights in accordance with subsection (1A) or (4), effect shall be given to them by the purchase by the scheme of an annuity which—

(i)

complies with the annuity requirements (within the meaning of section 25(3)), and

(ii)

satisfies such conditions as may be prescribed.

(4)

Effect may be given to protected rights by the provision of a lump sum, subject to such restrictions as may be prescribed, if—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

the circumstances are such as may be prescribed; ...

(d)

the amount of the lump sum is equal to the value on that date of the protected rights to which effect is being given; and

(e)

such other conditions as may be prescribed are satisfied.

(4A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

If the member has died without effect being given to protected rights under subsection (1A), (2), (3) or (4), effect may be given to them in such manner as may be prescribed.

(6)

No transaction is to be taken to give effect to protected rights unless it falls within this section.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

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... by reference to which the member elects to begin to receive payments under the interim arrangement;”

“the termination date” means the date by reference to which the member (or, where section 24A(2) applies, the member’s widow, widower or surviving civil partner) elects to terminate the interim arrangement,...

(9)

This section is subject to section 28A.

24A Requirements for interim arrangements.(1)

An interim arrangement must provide for payments to be made to the member, and, where subsection (2) applies, to the member’s widow, widower or surviving civil partner, throughout the interim period, at intervals not exceeding twelve months but the member, widow, widower or surviving civil partner may forbear to receive such payments.

(2)

This subsection applies where the member dies during the interim period and is survived by a widow, widower or surviving civil partner ....

(3)

The aggregate amount of payments made to a person under an interim arrangement in each successive period of twelve months (“the aggregate payment”) must not be greater than—

(a)

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,

(b)

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,

(c)

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

(d)

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).

(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.

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24B Information about interim arrangements.(1)

The trustees or managers of a personal pension scheme must, if required to do so by the Inland Revenue, produce any document relevant to—

(a)

the level of payments made under any interim arrangement, or

(b)

the value of protected rights to which such an arrangement gives effect,

or otherwise connected with the making of payments under such an arrangement.

(2)

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.

25 The pension and annuity requirements.(1)

For the purposes of section 24 a pension complies with the pension requirements if—

(a)

in the case of an occupational pension scheme it commences on a date that is not later than the member’s 65th birthday, or on such later date as has been agreed by him, and continues until the date of his death, or

(aa)

in the case of a personal pension scheme—

(i)

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

(ii)

otherwise, it commences on such a date as had been agreed by the member ... and continues until the date of his death;

(b)

in a case where the member dies while it is payable to him and is survived by a widow, widower or surviving civil partner

(i)

it is payable to the widow, widower or surviving civil partner in prescribed circumstances and for the prescribed period at an annual rate which at any given time is one-half of the rate at which it would have been payable to the member if the member had been living at that time; or

(ii)

where that annual rate would not exceed a prescribed amount and the circumstances are such as may be prescribed, a lump sum calculated in the prescribed manner is provided in lieu of it.

(2)

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).

(3)

For the purposes of section 24 an annuity complies with the annuity requirements if—

(a)

it satisfies the requirements mentioned in subsections (1) and (2) (taking the references in those subsections to pensions as references to annuities); and

(b)

it is provided by an insurer which—

(i)

satisfies prescribed conditions;

(ii)

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

(iii)

subject to subsection (4), has been chosen by the member or, where section 24A(2) applies, the member’s widow, widower or surviving civil partner .

(4)

A member (or a member’s widow, widower or surviving civil partner) is only to be taken to have chosen an insurer if he gives notice of his choice to the trustees or managers of the scheme within the prescribed period and in such manner and form as may be prescribed, and with any such supporting evidence as may be prescribed; and, if he does not do so, the trustees or managers may themselves choose the insurer instead.

26 Securing of liability for protected rights.(1)

The Inland Revenue must be satisfied that the scheme complies with any such requirements as may be prescribed for meeting the whole or a prescribed part of any liability in respect of protected rights under the scheme which the scheme is unable to meet from its own resources—

(a)

by reason of the commission by any person of a criminal offence;

(b)

in such other circumstances as may be prescribed.

(2)

Subsection (1) does not apply to a public service pension scheme.

27 Investment and resources of schemes.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

The scheme must comply with such requirements as may be prescribed as regards the part—

(a)

of any payment that is made to the scheme by or on behalf of a member of the scheme;

(b)

of any income or capital gain arising from the investment of such a payment; or

(c)

of the value of rights under the scheme,

that may be used—

(i)

to defray the administrative expenses of the scheme;

(ii)

to pay commission; or

(iii)

in any other way which does not result in the provision of benefits for or in respect of members.

(3)

Subject to subsection (4)—

(a)

in the case of an occupational pension scheme, all minimum payments and payments under section 38A(3) and any payments made by the Inland Revenue under Article 9 of the Social Security (Northern Ireland) Order 1986, and

(b)

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—

(i)

to defray the administrative expenses of the scheme; or

(ii)

to pay commission.

(4)

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.

(5)

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.

28 Suspension or forfeiture.

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.

28A Discharge of protected rights on winding up: insurance policies.(1)

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—

(a)

taking out an appropriate policy of insurance, or a number of such policies, under which the member is the beneficiary, or

(b)

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.

(2)

A policy of insurance is appropriate for the purposes of this section if—

(a)

the insurer with which it is or was taken out or entered into—

(i)

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 . . . long-term insurance business . . . in the United Kingdom or any other member State, and

(ii)

satisfies, or at that time satisfied, prescribed requirements, and

(b)

it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed,

(c)

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

(d)

it satisfies such other requirements as may be prescribed.

29 Tax requirements to prevail over certification requirements.

Nothing in sections 22 to 28 shall be taken to prejudice any requirements with which a registered pension scheme must comply under Part 4 of the Finance Act 2004 .

29A Appropriate schemes: “Blowing the whistle”.(1)

If any person acting as an auditor or actuary of an appropriate scheme has reasonable cause to believe that—

(a)

any requirement which, in the case of the scheme, is required by section 5(5)(a) to be satisfied is not satisfied, and

(b)

the failure to satisfy the requirement is likely to be of material significance in the exercise by the Inland Revenue of any of their functions relating to appropriate schemes,

that person must immediately give a written report of the matter to the Inland Revenue.

(2)

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.

Cancellation, variation, surrender and refusal of certificates
30 Cancellation, variation, surrender and refusal of certificates.(1)

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—

(a)

in the case of a contracting-out certificate—

(i)

on any change of circumstances affecting the treatment of an employment as contracted-out employment or

(ii)

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 Inland Revenue, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 5(2B) are satisfied; and

(b)

in the case of an appropriate scheme certificate, on any relevant change of circumstances.

(2)

Regulations may enable the Inland Revenue to cancel or vary a contracting-out certificate where—

(a)

they have reason to suppose that any employment to which it relates ought not to be treated as contracted-out employment in accordance with the certificate; and

(b)

the employer does not show that it ought to be so treated.

(3)

Where—

(a)

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

(b)

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.

(4)

A contracting-out certificate in respect of any employment may be withheld or cancelled by the Inland Revenue if they consider that there are circumstances which make it inexpedient that the employment should be or, as the case may be, continue to be, contracted-out employment by reference to the scheme, notwithstanding that the relevant scheme is one that they would otherwise treat as proper to be contracted-out in relation to all earners in that employment.

(5)

An appropriate scheme certificate may be withheld or cancelled by the Inland Revenue if they consider that there are circumstances which make it inexpedient that the scheme should be or continue to be an appropriate scheme, notwithstanding that they would otherwise issue such a certificate or not cancel such a certificate.

(6)

Without prejudice to their powers apart from this subsection, the Inland Revenue may withhold or cancel a contracting-out certificate in respect of a scheme if they consider that the rules of the scheme are such that persons over particular ages may be prevented from participating in the scheme.

(7)

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 Inland Revenue may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate.

(8)

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.

31 Surrender and cancellation of contracting-out certificates: issue of further certificates.(1)

This section applies in any case where—

(a)

a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and

(b)

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.

(2)

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.

(3)

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.

(4)

Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.

(5)

For the purposes of subsection (1)—

(a)

an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and

(b)

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—

(i)

they are substantially the same, however described; or

(ii)

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.

(6)

Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.

32 Surrender and cancellation of contracting-out certificates: cancellation of further certificates.(1)

This section applies in any case where—

(a)

a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;

(b)

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

(c)

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.

(2)

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.

(3)

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.

(4)

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.

(5)

Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.

(6)

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 Social Security Contributions and Benefits (Northern Ireland) Act 1992 as may be prescribed.

(7)

For the purposes of subsection (1)—

(a)

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

(b)

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—

(i)

they are substantially the same, however described; or

(ii)

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.

Alteration of scheme rules after certification
33 Alteration of rules of contracted-out schemes.(1)

Except in prescribed circumstances, the rules of a contracted-out scheme cannot be altered unless the alteration is of a prescribed description.

(2)

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.

(3)

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.

(4)

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 or surviving civil partner of an earner only in such cases as may be prescribed.

34 Alteration of rules of appropriate schemes.(1)

Where an appropriate scheme certificate has been issued, no alteration of the rules of the relevant scheme shall be made so as—

(a)

to affect any of the matters dealt with in sections 22 to 29; or

(b)

to cause the scheme to take a different permitted form from that previously taken,

. . .

(2)

Subsection (1) does not apply

(a)

to an alteration of a prescribed description; or

(b)

where the rules of the relevant scheme are altered to make provision for pensions for surviving civil partners.

(3)

Subject to subsection (4), any alteration to which subsection (1) applies shall be void . . ..

(4)

Regulations made by virtue of subsection (2) may, operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.

(5)

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.

(6)

The reference in subsection (1)(b) to a permitted form is to one of the following forms, namely—

(a)

an arrangement for the issue of insurance policies or annuity contracts;

(b)

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 is an authorised unit trust scheme

(c)

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 Building Societies Act 1986)).

(d)

an open-ended investment company within the meaning of the Open-Ended Investment Companies Regulations (Northern Ireland) 2004.

(6A)

“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.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General regulations as to administration of Part III
35 General power to make regulations.

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.

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<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717611" marker="F1">
<p>
Words in s. 3(1)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00055" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00056" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00057" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00058" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/36">Sch. 1 para. 36</ref>
;
<ref eId="c00059" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00060" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00061" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717621" marker="F2">
<p>
S. 3(2A)(2B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00063" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00064" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/1">art. 133(1)</ref>
;
<ref eId="c00065" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00066" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">art. 2(d)(h)</ref>
,
<ref eId="c00067" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717631" marker="F3">
<p>
Words in s. 3(4) repealed (6.4.1997) by
<ref eId="c00069" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00070" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00071" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00072" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/15/b">Sch. 3 para. 15(b)</ref>
,
<ref eId="c00073" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00074" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00075" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717791" marker="F4">
<p>
S. 4(1)(a)(i) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00077" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00078" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/2">art. 133(2)</ref>
;
<ref eId="c00079" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00080" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">art. 2(d)(h)</ref>
,
<ref eId="c00081" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717801" marker="F5">
<p>
Words in s. 4(1)(b)(3)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00083" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00084" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00085" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00086" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/37/a/b">Sch. 1 para. 37(a)(b)</ref>
;
<ref eId="c00087" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00088" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00089" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0ce2850aa1f757e45d00e39d8d1b0370" marker="F6">
<p>
Words in s. 4(2) substituted (5.12.2005) by
<ref eId="craim2592-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craim2592-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craim2592-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717821" marker="F7">
<p>
Words in s. 4(2) substituted (6.4.1997) by
<ref eId="c00094" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00095" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/2">arts. 1(2)</ref>
,
<ref eId="c00096" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">147</ref>
,
<ref eId="c00097" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/16/a">Sch. 3 para. 16(a)</ref>
;
<ref eId="c00098" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00099" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717831" marker="F8">
<p>
Words in s. 4(2) substituted (6.4.1999) by
<ref eId="c00101" href="http://www.legislation.gov.uk/id/nisi/1998/1506">S.I. 1998/1506 (N.I. 10)</ref>
,
<ref eId="c00102" class="subref" href="http://www.legislation.gov.uk/id/nisi/1998/1506/article/78/1">art. 78(1)</ref>
,
<ref eId="c00103" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1998/1506/schedule/6/paragraph/94">Sch. 6 para. 94</ref>
;
<ref eId="c00104" href="http://www.legislation.gov.uk/id/nisr/1999/72">S.R. 1999/72</ref>
,
<ref eId="c00105" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/72/article/2/b">art. 2(b)</ref>
,
<ref eId="c00106" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/72/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717851" marker="F9">
<p>
Words in s. 4(3)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00108" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00109" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00110" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00111" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/37/b">Sch. 1 para. 37(b)</ref>
;
<ref eId="c00112" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00113" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00114" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717861" marker="F10">
<p>
S. 4(5) omitted and repealed (6.4.1997) by
<ref eId="c00116" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00117" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/2">arts. 1(2)</ref>
,
<ref eId="c00118" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">147</ref>
,
<ref eId="c00119" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00120" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/16/b">Sch. 3 para. 16(b)</ref>
,
<ref eId="c00121" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00122" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00123" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717871" marker="F11">
<p>
Words in s. 4 substituted (6.4.1997) by
<ref eId="c00125" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00126" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00127" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/13">Sch. 3 paras. 13</ref>
,
<ref eId="c00128" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/14/a">14(a)</ref>
Table;
<ref eId="c00129" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00130" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11717991" marker="F12">
<p>
S. 5(2)-(2C) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) for s. 5(2) by
<ref eId="c00138" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
art. 133(3);
<ref eId="c00139" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00140" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">art. 2(d)(h)</ref>
,
<ref eId="c00141" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718001" marker="F13">
<p>
Word in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00143" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00144" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00145" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00146" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/2/a">Sch. 1 para. 38(2)(a)</ref>
;
<ref eId="c00147" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00148" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00149" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718011" marker="F14">
<p>
Words in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00151" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00152" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00153" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00154" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/2/b">Sch. 1 para. 38(2)(b)</ref>
;
<ref eId="c00155" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00156" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00157" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718031" marker="F15">
<p>
Words in s. 5(3) repealed (6.4.1997) by
<ref eId="c00159" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00160" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00161" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00162" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/17">Sch. 3 para. 17</ref>
,
<ref eId="c00163" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00164" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00165" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718041" marker="F16">
<p>
S. 5(3)(aa) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00167" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
art. 133(4);
<ref eId="c00168" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00169" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">art. 2(d)(h)</ref>
,
<ref eId="c00170" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718051" marker="F17">
<p>
Words in s. 5(3)(aa) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00172" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00173" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00174" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00175" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/3">Sch. 1 para. 38(3)</ref>
;
<ref eId="c00176" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00177" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00178" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718061" marker="F18">
<p>
Words in s. 5(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00180" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00181" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00182" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00183" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/4">Sch. 1 para. 38(4)</ref>
;
<ref eId="c00184" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00185" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00186" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e55052f2999e90472ead9828ee4469e7" marker="F19">
<p>
Words in s. 5(5A) substituted for s. 5(5A)(a)(b) (6.4.2006) by
<ref eId="c3mqglvj3-00007" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqglvj3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqglvj3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/2">8(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718071" marker="F20">
<p>
Words in s. 5(6)(b) substituted (6.4.1997) by
<ref eId="c00188" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00189" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00190" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/13">Sch. 3 paras. 13</ref>
,
<ref eId="c00191" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/14">14</ref>
Table;
<ref eId="c00192" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00193" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718141" marker="F21">
<p>
Words in s. 6(1) substituted (1.12.1999 for certain purposes and otherwise 1.12.2000) by
<ref eId="c00195" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00196" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00197" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/29/1/2">29(1)(2)</ref>
;
<ref eId="c00198" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c00199" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c00200" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718151" marker="F22">
<p>
Words in s. 6(2)(a) inserted (6.4.1997) by
<ref eId="c00202" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00203" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00204" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/18">Sch. 3 para. 18</ref>
;
<ref eId="c00205" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00206" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718161" marker="F23">
<p>
Words in s. 6(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00208" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00209" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00210" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00211" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/39">Sch. 1 para. 39</ref>
;
<ref eId="c00212" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00213" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00214" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718181" marker="F24">
<p>
S. 6(4)(5) added (1.12.1999 for certain purposes and otherwise 1.12.2000) by
<ref eId="c00217" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00218" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00219" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/29/1/2">29(1)(2)</ref>
;
<ref eId="c00220" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c00221" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c00222" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f6b4e3d0352b932b54a5b29b3cf8baed" marker="F25">
<p>
S. 6(6) inserted (24.2.2003) by
<ref eId="cmkdickz2-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref eId="cmkdickz2-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">s. 458(1)</ref>
,
<ref eId="cmkdickz2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/23/2">Sch. 11 para. 23(2)</ref>
;
<ref eId="cmkdickz2-00010" href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref eId="cmkdickz2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref eId="cmkdickz2-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref eId="cmkdickz2-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
<ref eId="cmkdickz2-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref eId="cmkdickz2-00015" href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
,
<ref eId="cmkdickz2-00013n1" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/14">art. 14</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718251" marker="F26">
<p>
Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00224" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00225" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00226" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00227" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/2/a">Sch. 1 para. 40(2)(a)</ref>
;
<ref eId="c00228" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00229" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00230" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718261" marker="F27">
<p>
Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00232" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00233" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00234" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00235" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/2/b">Sch. 1 para. 40(2)(b)</ref>
;
<ref eId="c00236" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00237" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00238" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718271" marker="F28">
<p>
Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00240" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00241" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00242" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00243" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/3">Sch. 1 para. 40(3)</ref>
;
<ref eId="c00244" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00245" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00246" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718281" marker="F29">
<p>
Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00248" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00249" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00250" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00251" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/3">Sch. 1 para. 40(3)</ref>
;
<ref eId="c00252" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00253" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00254" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718301" marker="F30">
<p>
Ss. 8A-8D and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997 ) by
<ref eId="c00290" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00291" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5">art. 133(5)</ref>
;
<ref eId="c00292" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00293" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">arts. 2(d)(h)</ref>
,
<ref eId="c00294" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718311" marker="F31">
<p>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00263" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00264" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5">art. 133(5)</ref>
;
<ref eId="c00265" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00266" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">arts. 2(d)(h)</ref>
,
<ref eId="c00267" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b0de205cccf1dd73ebf492f860ddbb72" marker="F32">
<p>
Words in s. 8A(1) substituted (5.12.2005) by
<ref eId="craiqh2p2-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craiqh2p2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craiqh2p2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ed8adf4ef499e937c808f5195aa12c72" marker="F33">
<p>
Words in s. 8A(2)(b) substituted (5.12.2005) by
<ref eId="craiqh2p2-00016" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craiqh2p2-00017" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craiqh2p2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718331" marker="F34">
<p>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00269" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00270" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5">art. 133(5)</ref>
;
<ref eId="c00271" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00272" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">arts. 2(d)(h)</ref>
,
<ref eId="c00273" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-53f5e16771244ec2c947ff5258025bb8" marker="F35">
<p>
Words in s. 8B(4) substituted (5.12.2005) by
<ref eId="craiujtv2-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craiujtv2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craiujtv2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/4">Sch. 1 para. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718341" marker="F36">
<p>
S. 8B(4)(b)-(d) substituted (6.4.1997) for s. 8B(4)(b) by
<ref eId="c00275" href="http://www.legislation.gov.uk/id/nisr/1997/162">S.R. 1997/162</ref>
,
<ref eId="c00276" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/162/regulation/2">reg. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718351" marker="F37">
<p>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00278" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00279" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5">art. 133(5)</ref>
;
<ref eId="c00280" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00281" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">arts. 2(d)(h)</ref>
,
<ref eId="c00282" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718361" marker="F38">
<p>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00284" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 133(5);
<ref eId="c00285" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00286" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h">arts. 2(d)(h)</ref>
,
<ref eId="c00287" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00288" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
, at. 2(b)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718401" marker="F39">
<p>
Words in s. 9(2)(a) repealed (6.4.1997) by
<ref eId="c00297" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00298" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00299" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00300" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/19">Sch. 3 para. 19</ref>
,
<ref eId="c00301" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00302" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00303" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cc463c0365d678c5bb424bfb3edfceab" marker="F40">
<p>
S. 10(2A) inserted (24.2.2003) by
<ref eId="cmkcpuy02-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref eId="cmkcpuy02-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">s. 458(1)</ref>
,
<ref eId="cmkcpuy02-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/23/3">Sch. 11 para. 23(3)</ref>
;
<ref eId="cmkcpuy02-00010" href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref eId="cmkcpuy02-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref eId="cmkcpuy02-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref eId="cmkcpuy02-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
<ref eId="cmkcpuy02-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref eId="cmkcpuy02-00015" href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
,
<ref eId="c00342n1" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/14">art. 14</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718501" marker="F41">
<p>
S. 10(3) repealed (6.4.1997) by of
<ref eId="c00312" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
arts. 147, 168, Sch. 3 para. 20(a), Sch. 5 Pt. III;
<ref eId="c00313" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00314" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718511" marker="F42">
<p>
Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00316" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00317" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00318" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00319" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/41/a">Sch. 1 para. 41(a)</ref>
;
<ref eId="c00320" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00321" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00322" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718521" marker="F43">
<p>
Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00324" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00325" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00326" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00327" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/41/b">Sch. 1 para. 41(b)</ref>
;
<ref eId="c00328" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00329" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00330" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718541" marker="F44">
<p>
Words in s. 10(4)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00332" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00333" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00334" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00335" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/41/c">Sch. 1 para. 41(c)</ref>
;
<ref eId="c00336" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00337" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00338" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718561" marker="F45">
<p>
Words in s. 10(8) inserted (6.4.1997) by
<ref eId="c00340" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
art. 147, Sch. 3 para. 20(b);
<ref eId="c00341" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00342" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718591" marker="F46">
<p>
S. 11A inserted (1.12.1999 for certain purposes and otherwise 1.12.2000) by
<ref eId="c00386" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00387" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00388" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/29/3">29(3)</ref>
;
<ref eId="c00389" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c00390" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c00391" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718851" marker="F47">
<p>
Words in s. 12(3) substituted (6.4.1996 for certain purposes only otherwise 6.4.1997) by
<ref eId="c00405" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 147, Sch. 3 para. 21(a);
<ref eId="c00406" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00407" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00408" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00409" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00410" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718871" marker="F48">
<p>
S. 12(5): Definition of “relevant year” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by
<ref eId="c00412" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00413" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00414" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref eId="c00415" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/3">Sch. 2 para. 3</ref>
(with transitional provisions in
<ref eId="c00416" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
);
<ref eId="c00417" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c00418" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c00419" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11718881" marker="F49">
<p>
Definition of “final relevant year” in s. 12(5) substituted (6.4.1997) by
<ref eId="c00420" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00421" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00422" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/21/b">Sch. 3 para. 21(b)</ref>
;
<ref eId="c00423" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00424" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8ef75b9be8f34addda8ccc57fbb3ad45" marker="F50">
<p>
Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00392" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00393" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00394" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00395" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/a">Sch. 1 para. 5(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-731b5c043faa1dae1e6508d864fd7108" marker="F51">
<p>
S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00402" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00403" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00404" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00405" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/b">Sch. 1 para. 5(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cec49d37ef009ff16c53e6d10236e3e5" marker="F52">
<p>
Words in s. 13(4) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00412" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00413" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00414" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00415" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/c">Sch. 1 para. 5(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719081" marker="F53">
<p>
S. 13(4A) inserted (1.1.2001) by
<ref eId="c00429" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00430" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00431" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
(with
<ref eId="c00432" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00433" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00434" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00435" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9be1aeed905380f49a7489bfc53a39aa" marker="F54">
<p>
Words in s. 13(4A) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00422" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00423" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00424" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00425" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/i">Sch. 1 para. 5(d)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-093bb081d14a58bb7e42e6918c5a3fcb" marker="F55">
<p>
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00432" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00433" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00434" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00435" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/ii">Sch. 1 para. 5(d)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-93ce9b8c9e78936b8b5432650e8e129a" marker="F56">
<p>
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00442" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00443" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00444" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00445" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/iii">Sch. 1 para. 5(d)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-394375777a8e8825de8e47bba8e9d44d" marker="F57">
<p>
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
<ref eId="craidvc32-00454" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00455" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00456" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00457" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/iv">Sch. 1 para. 5(d)(iv)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-983a5a7b37021f3b767c0ed68def40ea" marker="F58">
<p>
S. 13(4B) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00464" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00465" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00466" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00467" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/e">Sch. 1 para. 5(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719091" marker="F59">
<p>
Words in s. 13(5) substituted (1.1.2001) by
<ref eId="c00437" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00438" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00439" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/2/a">Sch. 5 para. 1(2)(a)</ref>
(with
<ref eId="c00440" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00441" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00442" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(</ref>
</p>
<p>
S. 13(2)(3)(4) applied (1.11.1995) by
<ref eId="c00426" href="http://www.legislation.gov.uk/id/nisr/1995/389">S.R. 1995/389</ref>
,
<ref eId="c00427" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/389/article/5/1">art. 5(1)</ref>
</p>
<p>
<ref eId="c00442n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">c)</ref>
,
<ref eId="c00443" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719101" marker="F60">
<p>
Words in s. 13(5) repealed (1.1.2001) by
<ref eId="c00445" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00446" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">ss. 52</ref>
,
<ref eId="c00447" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/67">67</ref>
,
<ref eId="c00448" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/2/b">Sch. 5 para. 1(2)(b)</ref>
,
<ref eId="c00449" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/9/part/III/4">Sch. 9 Pt. III(4)</ref>
(with
<ref eId="c00450" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00451" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00452" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00453" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719121" marker="F61">
<p>
Words in s. 13(6) substituted (1.1.2001) by
<ref eId="c00455" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00456" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00457" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/3">Sch. 5 para. 1(3)</ref>
(with
<ref eId="c00458" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00459" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00460" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00461" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-21b89f10691722cd78cdfe98203c3f4f" marker="F62">
<p>
Words in s. 13(6) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00474" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00475" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00476" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00477" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/f">Sch. 1 para. 5(f)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719131" marker="F63">
<p>
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00463" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00464" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00465" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00466" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/42">Sch. 1 para. 42</ref>
;
<ref eId="c00467" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00468" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00469" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719141" marker="F64">
<p>
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00471" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00472" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00473" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00474" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/42">Sch. 1 para. 42</ref>
;
<ref eId="c00475" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00476" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00477" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-189c74ddea262152e88a55ae4c60368a" marker="F65">
<p>
Words in s. 13(7) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00484" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00485" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00486" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00487" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/g">Sch. 1 para. 5(g)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f250dc8971971590524645e746f66e12" marker="F66">
<p>
S. 13(8) added (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00615" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00616" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00617" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/2">261(2)</ref>
(with
<ref eId="c3mqatos3-00618" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00619" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00620" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00621" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-557ea39c7f7ae0848f452be445810ac8" marker="F67">
<p>
S. 13(9) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00494" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00495" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00496" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00497" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/h">Sch. 1 para. 5(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719181" marker="F68">
<p>
Words in s. 15(4)(a) substituted (1.12.2001) by
<ref eId="c00488" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00489" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00490" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/2/a">129(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719191" marker="F69">
<p>
Word in s. 15(4)(a)(i) repealed (1.12.2001) by
<ref eId="c00492" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00493" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00494" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/2/b">129(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-96094afebc7329262339d3579f774d0d" marker="F70">
<p>
Words in s. 15(5)(a)(i)(ii) substituted (5.12.2005) by
<ref eId="craix5uh2-00011" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craix5uh2-00012" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craix5uh2-00013" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719201" marker="F71">
<p>
S. 15(7) repealed (1.12.2001) by
<ref eId="c00496" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00497" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00498" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/3">129(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719221" marker="F72">
<p>
Words in s. 16(1)(a) substituted (1.1.2001) by
<ref eId="c00500" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00501" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00502" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/2/1/a">Sch. 5 para. 2(1)(a)</ref>
(with
<ref eId="c00503" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00504" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00505" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00506" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719231" marker="F73">
<p>
Words in s. 16(1)(b) substituted (1.1.2001) by
<ref eId="c00508" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00509" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00510" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/2/1/b">Sch. 5 para. 2(1)(b)</ref>
(with
<ref eId="c00511" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00512" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00513" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00514" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9e2468d7ee8b13bdea7509d99d39a6c5" marker="F74">
<p>
Words in s. 16(6) substituted (5.12.2005) by
<ref eId="craj05cg2-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craj05cg2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craj05cg2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/7">Sch. 1 para. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_8417e919-a864-4f32-ab17-e36f39ead835" marker="F75">
<p>
S. 17(1) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00628" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00629" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00630" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/1">261(1)</ref>
(with
<ref eId="c3mqatos3-00631" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00632" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00633" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00634" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-77822519dc7a5752e9efadf41f6dec8f" marker="F76">
<p>
Words in s. 17(2) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00504" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00505" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a">art. 1(2)(a)</ref>
<ref eId="craidvc32-00506" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00507" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/8">Sch. 1 para. 8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719251" marker="F77">
<p>
S. 18 repealed (6.4.1997) by
<ref eId="c00517" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00518" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00519" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00520" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/23">Sch. 3 para. 23</ref>
,
<ref eId="c00521" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00522" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00523" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719261" marker="F78">
<p>
S. 19(1)(5) repealed (6.4.1997) by
<ref eId="c00525" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00526" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00527" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00528" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/24/a">Sch. 3 para. 24(a)</ref>
,
<ref eId="c00529" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00530" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00531" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e06528f38d46bc0a68b4559675cb7053" marker="F79">
<p>
Words in s. 19(3)(b) substituted (5.12.2005) by
<ref eId="craj2l1k2-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craj2l1k2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craj2l1k2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/9">Sch. 1 para. 9</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719291" marker="F80">
<p>
Words in s. 19(4) substituted (6.4.1997) by
<ref eId="c00539" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00540" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00541" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/24/b">Sch. 3 para. 24(b)</ref>
;
<ref eId="c00542" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00543" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719311" marker="F81">
<p>
S. 20 repealed (6.4.1997) by
<ref eId="c00545" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00546" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00547" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00548" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/25">Sch. 3 para. 25</ref>
,
<ref eId="c00549" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00550" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00551" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719361" marker="F82">
<p>
S. 21(1)(3) repealed (6.4.1997) by
<ref eId="c00553" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00554" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00555" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00556" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/26/a">Sch. 3 para. 26(a)</ref>
,
<ref eId="c00557" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00558" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00559" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719371" marker="F83">
<p>
S. 21(2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00561" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00562" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00563" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/26/b">Sch. 3 para. 26(b)</ref>
;
<ref eId="c00564" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00565" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00566" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00567" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00568" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719381" marker="F84">
<p>
Words in s. 21(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00570" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00571" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00572" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00573" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/43/a">Sch. 1 para. 43(a)</ref>
;
<ref eId="c00574" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00575" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00576" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719391" marker="F85">
<p>
Words in s. 21(2)(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00578" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00579" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00580" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00581" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/43/b">Sch. 1 para. 43(b)</ref>
;
<ref eId="c00582" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00583" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00584" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719981" marker="F86">
<p>
S. 24(1)(aa) omitted (1.12.1999 for certain purposes and otherwise 1.1.2002) by virtue of
<ref eId="c00586" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00587" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00588" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref eId="c00589" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/4/2/a">Sch. 2 para. 4(2)(a)</ref>
and repealed (1.1.2002) by
<ref eId="c00590" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00591" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/76">art. 76</ref>
,
<ref eId="c00592" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/10/part/I">Sch. 10 Pt. I</ref>
(with transitional provisions in
<ref eId="c00593" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1/2">art. 75(1)(2)</ref>
);
<ref eId="c00594" href="http://www.legislation.gov.uk/id/nisr/2001/438">S.R. 2001/438</ref>
,
<ref eId="c00595" class="subref" href="http://www.legislation.gov.uk/id/nisr/2001/438/article/2/a">art. 2(a)</ref>
,
<ref eId="c00596" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2001/438/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719991" marker="F87">
<p>
Words in s. 24(1)(b) substituted (1.12.1999 for certain purposes and otherwise 1.1.2002) by
<ref eId="c00598" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00599" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00600" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref eId="c00601" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/4/2/b">Sch. 2 para. 4(2)(b)</ref>
(with transitional provisions in
<ref eId="c00602" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
);
<ref eId="c00603" href="http://www.legislation.gov.uk/id/nisr/2001/438">S.R. 2001/438</ref>
,
<ref eId="c00604" class="subref" href="http://www.legislation.gov.uk/id/nisr/2001/438/article/2/a">art. 2(a)</ref>
,
<ref eId="c00605" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2001/438/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720001" marker="F88">
<p>
S. 24(1A) substituted (1.12.1999 for certain purposes and otherwise 1.1.2002) by
<ref eId="c00607" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00608" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00609" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref eId="c00610" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/4/3">Sch. 2 para. 4(3)</ref>
(with transitional provisions in
<ref eId="c00611" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
);
<ref eId="c00612" href="http://www.legislation.gov.uk/id/nisr/2001/438">S.R. 2001/438</ref>
,
<ref eId="c00613" class="subref" href="http://www.legislation.gov.uk/id/nisr/2001/438/article/2/a">art. 2(a)</ref>
,
<ref eId="c00614" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2001/438/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720011" marker="F89">
<p>
Words in s. 24(2)(b)(i) substituted (1.1.2001) by
<ref eId="c00616" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00617" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00618" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/2/2/a">Sch. 5 para. 2(2)(a)</ref>
(with
<ref eId="c00619" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00620" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00621" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00622" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720021" marker="F90">
<p>
Words in s. 24(2)(b)(ii) substituted (1.1.2001) by
<ref eId="c00624" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00625" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00626" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/2/2/b">Sch. 5 para. 2(2)(b)</ref>
(with
<ref eId="c00627" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00628" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00629" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00630" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720031" marker="F91">
<p>
Words in s. 24(3) substituted (6.4.1997) by
<ref eId="c00632" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00633" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00634" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/27/a">Sch. 3 para. 27(a)</ref>
;
<ref eId="c00635" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00636" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720041" marker="F92">
<p>
Words in s. 24(3)(b) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00638" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00639" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/139/4/a">art. 139(4)(a)</ref>
;
<ref eId="c00640" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00641" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00642" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b6d03d5a7831f6b7362edfe6b6589213" marker="F93">
<p>
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
<ref eId="craidvc32-00514" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00515" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/b">art. 1(2)(b)</ref>
<ref eId="craidvc32-00516" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00517" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/10/a">Sch. 1 para. 10(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720051" marker="F94">
<p>
Words in s. 24(3) substituted (1.12.1999 for certain purposes and otherwise 1.1.2002) by
<ref eId="c00644" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c00645" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c00646" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref eId="c00647" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/4/4">Sch. 2 para. 4(4)</ref>
(with transitional provisions in
<ref eId="c00648" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
);
<ref eId="c00649" href="http://www.legislation.gov.uk/id/nisr/2001/438">S.R. 2001/438</ref>
,
<ref eId="c00650" class="subref" href="http://www.legislation.gov.uk/id/nisr/2001/438/article/2/a">art. 2(a)</ref>
,
<ref eId="c00651" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2001/438/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_5ad57388-48d5-4a50-95b3-d108c8b193fe" marker="F95">
<p>
Words in s. 24(3) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00641" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00642" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00643" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/5">261(5)</ref>
(with
<ref eId="c3mqatos3-00644" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00645" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00646" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00647" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2c8969a217ef8da68d7e7d28c4594363" marker="F96">
<p>
Words in s. 24(4) inserted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00654" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00655" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00656" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/3/a">261(3)(a)</ref>
(with
<ref eId="c3mqatos3-00657" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00658" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00659" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00660" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_411a14ad-b208-43a5-861b-205d6dac0fef" marker="F97">
<p>
S. 24(4)(a) repealed (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00668" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="cc177707057397" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="cc183665938622" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/3/b">261(3)(b)</ref>
,
<ref eId="cc170752222614" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="cc175586703420" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00673" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="cc167022536135" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="cc187756604256" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_f0baf04b-0ef7-4171-ad71-2ebeaa4c3592" marker="F98">
<p>
S. 24(4)(b) repealed (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00683" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="cc103294252400" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="cc102216032003" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/3/b">261(3)(b)</ref>
,
<ref eId="cc188980124397" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="cc147625773313" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00688" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="cc178261475829" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="cc183167696859" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a76c57688958866ad55f58d2a89e1889" marker="F99">
<p>
Word in s. 24(4)(c) repealed (6.4.2006) by
<ref eId="c3mqn9xu3-00076" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqn9xu3-00077" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ref>
,
<ref eId="c3mqn9xu3-00078" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
;
<ref eId="c3mqn9xu3-00079" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqn9xu3-00080" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/13">art. 2(13)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720081" marker="F100">
<p>
S. 24(4)(d) substituted (1.1.2001) by
<ref eId="c00667" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c00668" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref eId="c00669" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/3/2">Sch. 5 para. 3(2)</ref>
(with
<ref eId="c00670" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref eId="c00671" href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref eId="c00672" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref eId="c00673" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9dfb53d3a07976fd0331a77fd767e098" marker="F101">
<p>
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
<ref eId="c3mqatos3-00697" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00698" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00699" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/3/c">261(3)(c)</ref>
(with
<ref eId="c3mqatos3-00700" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00701" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00702" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00703" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_60a76f53-698c-4f43-ecdf-bf00bf6138c0" marker="F102">
<p>
S. 24(4A) repealed (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00711" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="cc182696381335" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="cc116229557960" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/4">261(4)</ref>
,
<ref eId="cc160703167248" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="cc102906317586" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00716" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="cc189031828799" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="cc121181106172" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_0f94a10f-3e45-4ae8-e871-76cf238b6912" marker="F103">
<p>
S. 24(4B) repealed (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00726" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="cc162942097381" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="cc181143752103" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/4">261(4)</ref>
,
<ref eId="cc180691902232" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="cc119571132043" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00731" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="cc199641671891" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="cc106069928729" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-54dafb7d5e8a2e8ed0307c35700d4c2f" marker="F104">
<p>
Words in s. 24(5) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00740" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="c3mqatos3-00741" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00742" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/5">261(5)</ref>
(with
<ref eId="c3mqatos3-00743" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00744" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00745" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00746" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720101" marker="F105">
<p>
Words in s. 24(5) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00683" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00684" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/139/6">art. 139(6)</ref>
;
<ref eId="c00685" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00686" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00687" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_340da28d-0f81-46cd-a242-bb8d81397624" marker="F106">
<p>
Words in s. 24(5) substituted (1.7.2005 for specified purposes) by
<ref eId="cov4tj102-00098" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</ref>
,
<ref eId="cov4tj102-00099" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="cov4tj102-00100" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/5">261(5)</ref>
(with
<ref eId="cov4tj102-00101" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="cov4tj102-00102" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="cov4tj102-00103" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="cov4tj102-00104" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720121" marker="F107">
<p>
S. 24(7) repealed (6.4.1997) by
<ref eId="c00697" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00698" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00699" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00700" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/27/c">Sch. 3 para. 27(c)</ref>
,
<ref eId="c00701" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00702" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00703" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1fa5126b07e9222435ddfa3ffe4b3576" marker="F108">
<p>
Words in s. 24(8) repealed (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00754" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref eId="c3mqatos3-00755" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00756" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/6">261(6)</ref>
,
<ref eId="c3mqatos3-00757" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="c3mqatos3-00758" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00759" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00760" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00761" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720131" marker="F109">
<p>
S. 24(8) added (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00705" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00706" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/139/7">art. 139(7)</ref>
;
<ref eId="c00707" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00708" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00709" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_1f02f4e9-d117-4e10-fdcf-ecf0eafa2c21" marker="F110">
<p>
Words in s. 24(8) repealed (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="c3mqatos3-00754n1" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref eId="c3mqatos3-00755n1" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00756n1" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/6">261(6)</ref>
,
<ref eId="c3mqatos3-00757n1" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="c3mqatos3-00758n1" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00759n1" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00760n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00761n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-08ac81d2c3cc089866a13e8b63e2810a" marker="F111">
<p>
Words in s. 24(8) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<ref eId="craidvc32-00534" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00535" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/b">art. 1(2)(b)</ref>
<ref eId="craidvc32-00536" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00537" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/10/c/i">Sch. 1 para. 10(c)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-61637983192fe1ee69b6b3b74adbc65e" marker="F112">
<p>
Words in s. 24(8) omitted (6.4.2006) by virtue of
<ref eId="c3mqn9xu3-00130" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqn9xu3-00131" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqn9xu3-00132" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/3">8(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720141" marker="F113">
<p>
S. 24(9) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00711" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00712" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/143/2">art. 143(2)</ref>
;
<ref eId="c00713" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00714" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00715" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720151" marker="F114">
<p>
Ss. 24A, 24B inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00718" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00719" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/140">art. 140</ref>
;
<ref eId="c00720" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
, art. (b), Sch. Pt. II
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4778478b1e7fd363026e7727e08b5634" marker="F115">
<p>
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
<ref eId="craidvc32-00558" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craidvc32-00559" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/c">art. 1(2)(c)</ref>
<ref eId="craidvc32-00560" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">(3)</ref>
,
<ref eId="craidvc32-00561" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/11">Sch. 1 para. 11</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a74b7085d3cf568e47f295525e59b3c4" marker="F116">
<p>
Words in s. 24A(1) inserted (6.4.2006) by
<ref eId="c3mqx2bg3-00016" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqx2bg3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqx2bg3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/4/a">8(4)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d45179f6f4736f57f129f9f0250bcd08" marker="F117">
<p>
Words in s. 24A(2) omitted (6.4.2006) by virtue of
<ref eId="c3mqx2bg3-00025" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqx2bg3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqx2bg3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/4/b">8(4)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8cf08c1584e6d4b011f83471d5414a18" marker="F118">
<p>
Words in s. 24A(3) substituted (6.4.2006) by
<ref eId="c3mqx2bg3-00034" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqx2bg3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqx2bg3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/4/c">8(4)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ae7fe0c97476168113f4c511770a102d" marker="F119">
<p>
S. 24A(3A) inserted (6.4.2006) by
<ref eId="c3mqx2bg3-00007" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqx2bg3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqx2bg3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/4/d">8(4)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-78962413e59f3b883b0e9050261a1715" marker="F120">
<p>
S. 24A(4)(5) omitted (6.4.2006) by virtue of
<ref eId="c3mqx2bg3-00043" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mqx2bg3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mqx2bg3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/4/e">8(4)(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720211" marker="F121">
<p>
Ss. 24A, 24B inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00726" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00727" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/140">art. 140</ref>
;
<ref eId="c00728" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00729" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00730" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720231" marker="F122">
<p>
Words in s. 24B(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00735" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00736" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00737" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00738" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/44">Sch. 1 para. 44</ref>
;
<ref eId="c00739" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00740" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00741" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_270bc885-8a19-47d7-e881-5bdd81fb1dc6" marker="F123">
<p>
S. 25(1)(a)(aa) substituted (14.3.1996 for certain purposes otherwise 6.4.1996) for s. 25(1)(a) by
<ref eId="c00768n1" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00769n1" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/141/4">art. 141(2)</ref>
;
<ref eId="c00770n1" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00771n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00772n1" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ea4547ef93087a56975dd3f5a87d2f58" marker="F124">
<p>
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
<ref eId="c3mqatos3-00768" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1) )</ref>
,
<ref eId="c3mqatos3-00769" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mqatos3-00770" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/7/a">261(7)(a)</ref>
(with
<ref eId="c3mqatos3-00771" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00772" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="c3mqatos3-00773" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">art. 2(15)</ref>
,
<ref eId="c3mqatos3-00774" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_ef96ecfc-4cc3-43dc-9e1c-0a0d9dcc38f9" marker="F125">
<p>
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
<ref eId="c3mqatos3-00782" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref eId="cc199503375369" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="cc197527218121" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/7/b">261(7)(b)</ref>
,
<ref eId="cc155290163806" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
(with
<ref eId="cc116983693221" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mqatos3-00787" href="http://www.legislation.gov.uk/id/nisr/2005/321">S.R. 2005/321</ref>
,
<ref eId="cc152321515160" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/13">art. 2(13)</ref>
<ref eId="cc143059076381" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15">(15)</ref>
,
<ref eId="cc188136323220" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2">Sch. Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b57b967979618e528655b2cfd7c4e065" marker="F126">
<p>
Words in s. 25(1)(b) substituted (5.12.2005) by
<ref eId="crak80w22-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crak80w22-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crak80w22-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720321" marker="F127">
<p>
Words in s. 25(1)(b)(ii) substituted (6.4.1996 for specified purposes otherwise 6.4.1997) by
<ref eId="c00749" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00750" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00751" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/28">Sch. 3 para. 28</ref>
;
<ref eId="c00752" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00753" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00754" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00755" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00756" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720331" marker="F128">
<p>
Word in s. 25(3)(b) substituted (1.12.2001) by
<ref eId="c00758" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00759" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00760" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/130/2">130(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720341" marker="F129">
<p>
Words in s. 25(3)(b)(iii) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00762" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00763" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/141/3">art. 141(3)</ref>
;
<ref eId="c00764" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00765" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00766" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b331cd0d38fc3c2c4c5a66811cffa95f" marker="F130">
<p>
Words in s. 25(3)(b) substituted (5.12.2005) by
<ref eId="crak80w22-00016" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crak80w22-00017" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crak80w22-00018" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720351" marker="F131">
<p>
Words in s. 25(4) inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00768" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00769" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/141/4">art. 141(4)</ref>
;
<ref eId="c00770" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00771" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b">art. 2(b)</ref>
,
<ref eId="c00772" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9ab3752651869b2c1cc161abf77eef18" marker="F132">
<p>
Words in s. 25(4) substituted (5.12.2005) by
<ref eId="crak80w22-00025" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crak80w22-00026" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720361" marker="F133">
<p>
Word in s. 25(4) substituted (1.12.2001) by
<ref eId="c00774" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00775" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00776" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/130/3">130(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720391" marker="F134">
<p>
Words in s. 26(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00778" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00779" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00780" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00781" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/45">Sch. 1 para. 45</ref>
;
<ref eId="c00782" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00783" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00784" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720491" marker="F135">
<p>
S. 27(1) repealed (23.7.1996 for certain purposes and otherwise 6.4.1997) by
<ref eId="c00786" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00787" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00788" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00789" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/29/a">Sch. 3 para. 29(a)</ref>
,
<ref eId="c00790" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00791" href="http://www.legislation.gov.uk/id/nisr/1996/307">S.R. 1996/307</ref>
,
<ref eId="c00792" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/307/article/2/a">art. 2(a)</ref>
,
<ref eId="c00793" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/307/schedule/part/I">Sch. Pt. I</ref>
;
<ref eId="c00794" href="http://www.legislation.gov.uk/id/uksi/1997/192">S.I. 1997/192</ref>
,
<ref eId="c00795" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720501" marker="F136">
<p>
Words in s. 27(3)(a) inserted (23.7.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00797" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00798" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00799" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/29/b">Sch. 3 para. 29(b)</ref>
;
<ref eId="c00800" href="http://www.legislation.gov.uk/id/nisr/1996/307">S.R. 1996/307</ref>
,
<ref eId="c00801" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/307/article/2/a">art. 2(a)</ref>
,
<ref eId="c00802" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/307/schedule/part/I">Sch. Pt. I</ref>
;
<ref eId="c00803" href="http://www.legislation.gov.uk/id/uksi/1997/192">S.I. 1997/192</ref>
,
<ref eId="c00804" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720511" marker="F137">
<p>
Words in s. 27(3)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00806" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00807" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00808" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00809" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/46">Sch. 1 para. 46</ref>
;
<ref eId="c00810" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00811" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00812" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720531" marker="F138">
<p>
S. 27(5) added (23.7.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00815" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00816" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00817" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/29/c">Sch. 3 para. 29(c)</ref>
;
<ref eId="c00818" href="http://www.legislation.gov.uk/id/nisr/1996/307">S.R. 1996/307</ref>
,
<ref eId="c00819" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/307/article/2/a">art. 2(a)</ref>
,
<ref eId="c00820" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/307/schedule/part/I">Sch. Pt. I</ref>
;
<ref eId="c00821" href="http://www.legislation.gov.uk/id/uksi/1997/192">S.I. 1997/192</ref>
,
<ref eId="c00822" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720541" marker="F139">
<p>
S. 28A inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c00824" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
art. 143(1);
<ref eId="c00825" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00826" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b/i/ii">art. 2(b)(i)(ii)</ref>
,
<ref eId="c00827" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17274961" marker="F140">
<p>
Words in s. 28A(2)(a) substituted (3.7.2002) by Financial services and
<ref eId="c00829" href="http://www.legislation.gov.uk/id/uksi/2002/1555">Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555)</ref>
, {art. 19 (2)(a)}
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17274971" marker="F141">
<p>
Words in s. 28A(2)(b)(i) repealed (3.7.2002) by
<ref eId="c00831" href="http://www.legislation.gov.uk/id/uksi/2001/1555">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2002/1555)</ref>
,
<ref eId="c00832" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/1555/article/19/2">art. 19(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17274991" marker="F142">
<p>
Words in s. 28A (2)(b)(i) repealed (3.7.2002) by
<ref eId="c00834" href="http://www.legislation.gov.uk/id/uksi/2002/1555">The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2002 (S.I. 2002/1555)</ref>
,
<ref eId="c00835" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1555/article/19/2">art. 19(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ca462e63b477ea057d9b372d92fb4fae" marker="F143">
<p>
Words in s. 29 heading substituted (6.4.2006) by
<ref eId="c3mra9qj3-00007" href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref eId="c3mra9qj3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref eId="c3mra9qj3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/5">8(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720601" marker="F144">
<p>
S. 29A inserted (6.4.1997) by
<ref eId="c00837" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00838" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/144">art. 144</ref>
;
<ref eId="c00839" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00840" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720611" marker="F145">
<p>
Words in s. 29A(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00842" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00843" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00844" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00845" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/47/a">Sch. 1 para. 47(a)</ref>
;
<ref eId="c00846" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00847" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00848" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720621" marker="F146">
<p>
Word in s. 29A(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00850" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00851" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00852" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00853" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/47/b">Sch. 1 para. 47(b)</ref>
;
<ref eId="c00854" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00855" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00856" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720801" marker="F147">
<p>
S. 30(1)(a) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00858" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 147, Sch. 3 para. 30(a);
<ref eId="c00859" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00860" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00861" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00862" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00863" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720811" marker="F148">
<p>
Words in s. 30(1)(a)(ii)(2)(4)-(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00865" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00866" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00867" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00868" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/2">Sch. 1 para. 48(2)</ref>
;
<ref eId="c00869" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00870" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00871" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720831" marker="F149">
<p>
Words in s. 30(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00873" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00874" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00875" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00876" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/3">Sch. 1 para. 48(3)</ref>
;
<ref eId="c00877" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00878" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00879" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720851" marker="F150">
<p>
Words in s. 30(4)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00881" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00882" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00883" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00884" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/4">Sch. 1 para. 48(4)</ref>
;
<ref eId="c00885" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00886" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00887" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720861" marker="F151">
<p>
Words in s. 30(4)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00889" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00890" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00891" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00892" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/4">Sch. 1 para. 48(4)</ref>
;
<ref eId="c00893" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00894" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00895" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720901" marker="F152">
<p>
S. 30(6) repealed (6.4.1997) by virtue of
<ref eId="c00897" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00898" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c00899" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c00900" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/30/b">Sch. 3 para. 30(b)</ref>
,
<ref eId="c00901" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c00902" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00903" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00904" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00905" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00906" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11720921" marker="F153">
<p>
S. 30(7) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00908" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00909" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00910" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/30/c">Sch. 3 para. 30(c)</ref>
;
<ref eId="c00911" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00912" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00913" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00914" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00915" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721021" marker="F154">
<p>
S. 33 substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00935" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00936" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00937" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/32">Sch. 3 para. 32</ref>
;
<ref eId="c00938" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00939" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c00940" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00941" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00942" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-45b1a03bc022b85098e4bc82ebffaf45" marker="F155">
<p>
Words in s. 33(4) inserted (5.12.2005) by
<ref eId="crakc4n32-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crakc4n32-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crakc4n32-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/13">Sch. 1 para. 13</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721191" marker="F156">
<p>
Words in s. 34(1) repealed (6.4.1997) by
<ref eId="c00944" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), arts. 1(2), 147, 168, Sch. 3 para. 33(a), Sch. 5 Pt. III;
<ref eId="c00945" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00946" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1e591cf51375155994fb0c4d115ee9e9" marker="F157">
<p>
Words in s. 34(2) renumbered (5.12.2005) by
<ref eId="crakf5k02-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crakf5k02-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crakf5k02-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/14/a">Sch. 1 para. 14(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9ab02b0ea7bd83edf1c14dfd4fe68242" marker="F158">
<p>
S. 34(2)(b) and word inserted (5.12.2005) by
<ref eId="crakf5k02-00016" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crakf5k02-00017" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crakf5k02-00018" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/14/b">Sch. 1 para. 14(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721201" marker="F159">
<p>
Words in s. 34(3) repealed (6.4.1997) by
<ref eId="c00948" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), arts. 1(2), 147, 168, Sch. 3 para. 33(b), Sch. 5 Pt. III;
<ref eId="c00949" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00950" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721211" marker="F160">
<p>
Words in s. 34(4) substituted (6.4.1997) by
<ref eId="c00952" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), arts. 147, Sch. 3 para. 33(c);
<ref eId="c00953" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00954" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721221" marker="F161">
<p>
Words in s. 34(6)(b) substituted (1.12.2001) by
<ref eId="c00956" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00957" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00958" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/132/2">132(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8dd0bc9e2143b74a0bcbce9348c5d095" marker="F162">
<p>
S. 34(6)(d) substituted (1.11.2004) by
<ref eId="cmkk14y92-00008" href="http://www.legislation.gov.uk/id/nisr/2004/335">Open-Ended Investment Companies Regulations (Northern Ireland) 2004 (S.R. 2004/335)</ref>
,
<ref eId="cmkk14y92-00009" class="subref" href="http://www.legislation.gov.uk/id/nisr/2004/335/regulation/1/1/b">reg. 1(1)(b)</ref>
,
<ref eId="cmkk14y92-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2004/335/schedule/7/paragraph/7">Sch. 7 para. 7</ref>
(with
<ref eId="cmkk14y92-00011" class="subref" href="http://www.legislation.gov.uk/id/nisr/2004/335/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721251" marker="F163">
<p>
S. 34(6A) inserted (1.12.2001) by
<ref eId="c00965" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00966" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00967" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/132/3">132(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11717811" marker="C1">
<p>
S. 4(2) modified (6.4.1997) by
<ref eId="c00091" href="http://www.legislation.gov.uk/id/nisr/1996/509">S.R. 1996/509</ref>
,
<ref eId="c00092" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/2">reg. 6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11717981" marker="C2">
<p>
S. 5 excluded (1.6.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00132" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
art. 146(1);
<ref eId="c00133" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00134" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/f">art. 2(f)</ref>
;
<ref eId="c00135" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00136" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f31bb5aa182b2ef85da8168dac16d530" marker="C3">
<p>
S. 6 modified (27.4.2005) by
<ref eId="cosd5e632-00007" href="http://www.legislation.gov.uk/id/nisr/2005/193">The Occupational and Personal Pension Schemes (Pension Liberation) Regulations (Northern Ireland) 2005 (S.R. 2005/193)</ref>
,
<ref eId="cosd5e632-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/193/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cosd5e632-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/193/regulation/2/2">2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718291" marker="C4">
<p>
S. 8 excluded (1.6.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c00256" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
,
<ref eId="c00257" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/3213/article/146/1">art. 146(1)</ref>
;
<ref eId="c00258" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00259" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/f">art. 2(f)</ref>
;
<ref eId="c00260" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00261" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718481" marker="C5">
<p>
S. 10 applied (1.11.1995) by
<ref eId="c00306" href="http://www.legislation.gov.uk/id/nisr/1995/389">S.R. 1995/389</ref>
,
<ref eId="c00307" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1/3">arts. 4(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718491" marker="C6">
<p>
S. 10(1) modified (6.4.1997) by
<ref eId="c00309" href="http://www.legislation.gov.uk/id/nisr/1996/509">S.R. 1996/509</ref>
,
<ref eId="c00310" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/4">reg. 6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1f69e0023b75210d8ba2717ca1c2231e" marker="C7">
<p>
S. 10(2) modified (1.4.2006) by
<ref eId="creovify2-00023" href="http://www.legislation.gov.uk/id/nisr/2007/144">The Firefighters Pension Scheme Order (Northern Ireland) 2007 (S.R. 2007/144)</ref>
, Scheme, art. 79(2)(b)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-a6d411d7b1b8a3f83827e76ded6013c3" marker="C8">
<p>
S. 10(2) modified (1.4.2006) by
<ref eId="creovify2-00007" href="http://www.legislation.gov.uk/id/nisr/2006/210">The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210)</ref>
,
<ref eId="creovify2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2006/210/article/1/2">arts. 1(2)</ref>
,
<ref eId="creovify2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2006/210/article/90/2/a">90(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-b0ade6d412f9672bb9dfcc328d29390d" marker="C9">
<p>
S. 10(2) modified (1.4.2006) by
<ref eId="creovify2-00016" href="http://www.legislation.gov.uk/id/nisr/2006/210">The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210)</ref>
,
<ref eId="creovify2-00017" class="subref" href="http://www.legislation.gov.uk/id/nisr/2006/210/article/1/2">arts. 1(2)</ref>
,
<ref eId="creovify2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2006/210/article/90/2/b">90(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718571" marker="C10">
<p>
S. 11 applied (1.11.1995) by
<ref eId="c00344" href="http://www.legislation.gov.uk/id/nisr/1995/389">S.R. 1995/389</ref>
,
<ref eId="c00345" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1/3">art. 4(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718581" marker="C11">
<p>
S. 11(1) modified (11.4.1994) by
<ref eId="c00347" href="http://www.legislation.gov.uk/id/nisr/1994/74">S.R. 1994/74</ref>
,
<ref eId="c00348" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/74/article/1/d">arts. 1(d)</ref>
5(2)
</p>
<p>
S. 11(1) modified (10.4.1995) by
<ref eId="c00350" href="http://www.legislation.gov.uk/id/nisr/1995/71">S.R. 1995/71</ref>
,
<ref eId="c00351" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/71/article/1/d">arts. 1(d)</ref>
,
<ref eId="c00352" class="subref" href="http://www.legislation.gov.uk/id/nisr/1995/71/article/5/2">5(2)</ref>
</p>
<p>
S. 11(1) modified (8.4.1996) by
<ref eId="c00354" href="http://www.legislation.gov.uk/id/nisr/1996/73">S.R. 1996/73</ref>
,
<ref eId="c00355" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/73/article/1/d">arts. 1(d)</ref>
,
<ref eId="c00356" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/73/article/5/2">5(2)</ref>
</p>
<p>
S. 11(1) modified (7.4.1997) by
<ref eId="c00358" href="http://www.legislation.gov.uk/id/nisr/1997/113">S.R. 1997/113</ref>
,
<ref eId="c00359" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/113/article/1/d">arts. 1(d)</ref>
,
<ref eId="c00360" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/113/article/5/2">5(2)</ref>
(which S.R. was revoked (15.4.1999) by
<ref eId="c00361" href="http://www.legislation.gov.uk/id/nisr/1999/50">S.R. 1999/50</ref>
,
<ref eId="c00362" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/50/article/1/1/g">arts. 1(1)(g)</ref>
,
<ref eId="c00363" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/50/article/26/c">26(c)</ref>
)
</p>
<p>
S. 11(1) modified (6.4.1998) by
<ref eId="c00365" href="http://www.legislation.gov.uk/id/nisr/1998/56">S.R. 1998/56</ref>
,
<ref eId="c00366" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1998/56/article/1/1/d">arts. 1(1)(d)</ref>
,
<ref eId="c00367" class="subref" href="http://www.legislation.gov.uk/id/nisr/1998/56/article/5/2">5(2)</ref>
(which S.R. was revoked (15.4.1999) by
<ref eId="c00368" href="http://www.legislation.gov.uk/id/nisr/1999/50">S.R.1999/50</ref>
,
<ref eId="c00369" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/50/article/1/1/g">arts. 1(1)(g)</ref>
,
<ref eId="c00370" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/50/article/26/d">26(d)</ref>
)
</p>
<p>
S. 11(1) modified (12.4.1999) by
<ref eId="c00372" href="http://www.legislation.gov.uk/id/nisr/1999/50">S.R. 1999/50</ref>
,
<ref eId="c00373" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/50/article/1/1/d">arts. 1(1)(d)</ref>
,
<ref eId="c00374" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/50/article/5/2">5(2)</ref>
(which S.R. was revoked (13.4.2000) by
<ref eId="c00375" href="http://www.legislation.gov.uk/id/nisr/2000/38">S.R. 2000/38</ref>
,
<ref eId="c00376" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/38/article/1/1/g">arts. 1(1)(g)</ref>
,
<ref eId="c00377" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/38/article/23/a">23(a)</ref>
) S. 11(1) modified (10.4.2000) by
<ref eId="c00378" href="http://www.legislation.gov.uk/id/nisr/2000/38">S.R. 2000/38</ref>
,
<ref eId="c00379" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/38/article/1/1/e">arts. 1(1)(e)</ref>
,
<ref eId="c00380" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/38/article/5/2">5(2)</ref>
</p>
<p>
S. 11(1) modified (8.4.2002 with effect as mentioned in art. 6) by
<ref eId="c00382" href="http://www.legislation.gov.uk/id/nisr/2002/99">S.R. 2002/99</ref>
,
<ref eId="c00383" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2002/99/article/5/2">arts. 5(2)</ref>
,
<ref eId="c00384" class="subref" href="http://www.legislation.gov.uk/id/nisr/2002/99/article/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d8057b1bcc59767063be73f28a75cb11" marker="C12">
<p>
S. 11(1) modified (with effect in accordance with art. 6 of the amending Rule) by
<ref eId="cmkjdpvz2-00007" href="http://www.legislation.gov.uk/id/nisr/2003/155">The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155)</ref>
,
<ref eId="cmkjdpvz2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2003/155/article/1/1/d">arts. 1(1)(d)</ref>
,
<ref eId="cmkjdpvz2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2003/155/part/II/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ce931b9c67607b03a0b628549df31e5d" marker="C13">
<p>
S. 11(1) modified (with effect in accordance with art. 6 of the amending Rule) by
<ref eId="cmkjiwee2-00007" href="http://www.legislation.gov.uk/id/nisr/2004/82">The Social Security Benefits Up-rating Order (Northern Ireland) 2004 (S.R. 2004/82)</ref>
,
<ref eId="cmkjiwee2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2004/82/article/1/1/e">arts. 1(1)(e)</ref>
<ref eId="cmkjiwee2-00009" class="subref" href="http://www.legislation.gov.uk/id/nisr/2004/82/article/1/2">(2)</ref>
,
<ref eId="cmkjiwee2-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2004/82/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e8bc5f79aec3af08d57898427ba6ec6e" marker="C14">
<p>
S. 11(1) sums amended (with effect in accordance with art. 6 of the amending Rule) by
<ref eId="cosbi1yh2-00007" href="http://www.legislation.gov.uk/id/nisr/2005/82">The Social Security Benefits Up-rating Order (Northern Ireland) 2005 (S.R. 2005/82)</ref>
,
<ref eId="cosbi1yh2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/82/article/1/1/f">arts. 1(1)(f)</ref>
,
<ref eId="cosbi1yh2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/82/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-257161fdd2fc0f3ab57b070722b1abcd" marker="C15">
<p>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<ref eId="c4qs8zff3-00007" href="http://www.legislation.gov.uk/id/nisr/2006/109">The Social Security Benefits Up-rating Order (Northern Ireland) 2006 (S.R. 2006/109)</ref>
,
<ref eId="c4qs8zff3-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2006/109/article/1/1/g">arts. 1(1)(g)</ref>
,
<ref eId="c4qs8zff3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2006/109/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718801" marker="C16">
<p>
S. 12(1) modified (6.4.1997) by
<ref eId="c00393" href="http://www.legislation.gov.uk/id/nisr/1996/509">S.R. 1996/509</ref>
,
<ref eId="c00394" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/5">reg. 6(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718811" marker="C17">
<p>
S. 12(1)(5) applied (1.11.1995) by
<ref eId="c00396" href="http://www.legislation.gov.uk/id/nisr/1995/389">S.R. 1995/389</ref>
,
<ref eId="c00397" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1/3">arts. 4(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11718841" marker="C18">
<p>
S. 12(3) modified (28.3.1997) by
<ref eId="c00401" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00402" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/3">art. 3</ref>
(with
<ref eId="c00403" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11719051" marker="C19"/>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11719161" marker="C20">
<p>
S. 14 applied (1.11.1995) by
<ref eId="c00485" href="http://www.legislation.gov.uk/id/nisr/1995/389">S.R. 1995/389</ref>
,
<ref eId="c00486" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1">art. 4(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11719271" marker="C21">
<p>
S. 19(2)(3) excluded (6.4.1997) by
<ref eId="c00533" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00534" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c00535" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/24">Sch. 3 para. 24</ref>
;
<ref eId="c00536" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00537" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11720161" marker="C22">
<p>
S. 24A(1)(3)(4)(5) modified (1.12.2000) by
<ref eId="c00722" href="http://www.legislation.gov.uk/id/nisr/2000/147">S.R. 2000/147</ref>
,
<ref eId="c00723" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/147/regulation/6/2/a">reg. 6(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11720221" marker="C23">
<p>
S. 24B modified (1.12.2000) by
<ref eId="c00732" href="http://www.legislation.gov.uk/id/nisr/2000/147">S.R. 2000/147</ref>
,
<ref eId="c00733" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/147/regulation/6/2/a">reg. 6(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11718171" marker="M1">
<p>
<ref eId="c00215" href="http://www.legislation.gov.uk/id/nisi/1986/1888">S.I. 1986/1888 (N.I. 18)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11718391" marker="M2">
<p>
<ref eId="c00295" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11718411" marker="M3">
<p>
<ref eId="c00304" href="http://www.legislation.gov.uk/id/apni/1966/6">1966 c. 6 (N.I.)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11718821" marker="M4">
<p>
<ref eId="c00398" href="http://www.legislation.gov.uk/id/nisi/1975/1503">S.I. 1975/1503 (N.I. 15)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11718831" marker="M5">
<p>
<ref eId="c00399" href="http://www.legislation.gov.uk/id/ukpga/1992/8">1992 c. 8</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11719241" marker="M6">
<p>
<ref eId="c00515" href="http://www.legislation.gov.uk/id/apni/1954/33">1954 c. 33 (N.I.)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11720521" marker="M7">
<p>
<ref eId="c00813" href="http://www.legislation.gov.uk/id/nisi/1986/1888">S.I. 1986/1888 (N.I. 18)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11720951" marker="M8">
<p>
<ref eId="c00924" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11721231" marker="M9">
<p>
<ref eId="c00959" href="http://www.legislation.gov.uk/id/ukpga/1986/53">1986 c. 53</ref>
.
</p>
</note>
</notes>
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<dc:title>Pension Schemes (Northern Ireland) Act 1993</dc:title>
<dc:description> An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.</dc:description>
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<body eId="body">
<part eId="part-III">
<num> Part III</num>
<heading> Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties</heading>
<chapter eId="part-III-chapter-I" uk:target="true">
<num>Chapter I</num>
<heading> Certification</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-preliminary">
<heading> Preliminary</heading>
<section eId="section-3">
<num>3</num>
<heading> Issue of contracting-out and appropriate scheme certificates.</heading>
<subsection eId="section-3-1">
<num>(1)</num>
<intro>
<p>
Regulations shall provide for the
<ins class="first last" ukl:ChangeId="d29p232" ukl:CommentaryRef="c11717611">
<noteRef uk:name="commentary" href="#c11717611" class="commentary"/>
Inland Revenue
</ins>
to issue certificates stating—
</p>
</intro>
<level class="para1" eId="section-3-1-a">
<num>(a)</num>
<content>
<p>that the employment of an earner in employed earner’s employment is contracted-out employment by reference to an occupational pension scheme; or</p>
</content>
</level>
<level class="para1" eId="section-3-1-b">
<num>(b)</num>
<content>
<p>that a personal pension scheme is an appropriate scheme;</p>
</content>
</level>
<wrapUp>
<p>
and in this Act a certificate under paragraph (a) is referred to as “
<term refersTo="#term-a-contracting-out-certificate" eId="term-a-contracting-out-certificate">a contracting-out certificate</term>
” and a certificate under paragraph (b) as “
<term refersTo="#term-an-appropriate-scheme-certificate" eId="term-an-appropriate-scheme-certificate">an appropriate scheme certificate</term>
”.
</p>
</wrapUp>
</subsection>
<subsection eId="section-3-2">
<num>(2)</num>
<intro>
<p>The regulations shall provide for contracting-out certificates to be issued to employers and to specify—</p>
</intro>
<level class="para1" eId="section-3-2-a">
<num>(a)</num>
<content>
<p>the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and</p>
</content>
</level>
<level class="para1" eId="section-3-2-b">
<num>(b)</num>
<content>
<p>the occupational pension schemes by reference to which those employments are to be so treated.</p>
</content>
</level>
</subsection>
<subsection eId="section-3-2A">
<num>
<ins class="first" ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">
<noteRef uk:name="commentary" href="#c11717621" class="commentary"/>
(2A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">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—</ins>
</p>
</intro>
<level class="para1" eId="section-3-2A-a">
<num>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">at the end of a prescribed period beginning with (and including) that day, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-3-2A-b">
<num>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">if prescribed conditions are not satisfied at any time in that period.</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">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.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-3-2B">
<num>
<ins ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">(2B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p274" ukl:CommentaryRef="c11717621">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-3-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-3-4">
<num>(4)</num>
<content>
<p>
A personal pension scheme is an appropriate scheme if there is in force an appropriate scheme certificate issued
<noteRef href="#c11717631" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . in accordance with this Chapter that it is such a scheme.
</p>
</content>
</subsection>
<subsection eId="section-3-5">
<num>(5)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-3-6">
<num>(6)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p328" ukl:CommentaryRef="c11717611">
<noteRef uk:name="commentary" href="#c11717611" class="commentary"/>
Inland Revenue
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-3-7">
<num>(7)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-4">
<num>4</num>
<heading> Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.</heading>
<subsection eId="section-4-1">
<num>(1)</num>
<intro>
<p>
The employment of an earner in employed earner’s employment is “
<term refersTo="#term-contracted-out-employment" eId="term-contracted-out-employment">contracted-out employment</term>
” in relation to him during any period in which he is under pensionable age and—
</p>
</intro>
<level class="para1" eId="section-4-1-a">
<num>(a)</num>
<intro>
<p>either—</p>
</intro>
<level class="para2" eId="section-4-1-a-i">
<num>
<ins class="first" ukl:ChangeId="d29p361" ukl:CommentaryRef="c11717791">
<noteRef uk:name="commentary" href="#c11717791" class="commentary"/>
(i)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p361" ukl:CommentaryRef="c11717791">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”),</ins>
</p>
</content>
</level>
<level class="para2" eId="section-4-1-a-ii">
<num>(ii)</num>
<content>
<p>
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 “
<term refersTo="#term-a-money-purchase-contracted-out-scheme" eId="term-a-money-purchase-contracted-out-scheme">a money purchase contracted-out scheme</term>
”); and
</p>
</content>
</level>
</level>
<level class="para1" eId="section-4-1-b">
<num>(b)</num>
<content>
<p>
there is in force a contracting-out certificate issued by the
<ins class="first last" ukl:ChangeId="d29p384" ukl:CommentaryRef="c11717801">
<noteRef uk:name="commentary" href="#c11717801" class="commentary"/>
Inland Revenue
</ins>
in accordance with this Chapter stating that the employment is contracted-out employment by reference to the scheme.
</p>
</content>
</level>
</subsection>
<subsection eId="section-4-2">
<num>(2)</num>
<intro>
<p>In this Act—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-guaranteed-minimum-pension" eId="term-guaranteed-minimum-pension">guaranteed minimum pension</term>
” means any pension which is provided by an occupational pension scheme in accordance with the requirements of sections 9 and 13 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s
<ins class="substitution first last" ukl:ChangeId="key-0ce2850aa1f757e45d00e39d8d1b0370-1509977465104" ukl:CommentaryRef="key-0ce2850aa1f757e45d00e39d8d1b0370">
<noteRef uk:name="commentary" href="#key-0ce2850aa1f757e45d00e39d8d1b0370" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
guaranteed minimum as determined for the purposes of those sections respectively; and
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-minimum-payment" eId="term-minimum-payment">minimum payment</term>
”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the current lower earnings limit but not the current upper earnings limit (or the prescribed equivalents if he is paid otherwise than weekly);
</p>
</content>
</hcontainer>
<wrapUp>
<p>
<ins class="first" ukl:ChangeId="d29p411" ukl:CommentaryRef="c11717821">
<noteRef uk:name="commentary" href="#c11717821" class="commentary"/>
and for the purposes of this subsection “
</ins>
<term refersTo="#term-rebate-percentage" eId="term-rebate-percentage">
<ins ukl:ChangeId="d29p411" ukl:CommentaryRef="c11717821">rebate percentage</ins>
</term>
<ins ukl:ChangeId="d29p411" ukl:CommentaryRef="c11717821">” means the appropriate flatrate percentage for the purposes of </ins>
<ins class="last" ukl:ChangeId="d29p411" ukl:CommentaryRef="c11717821">
<ins class="first last" ukl:ChangeId="d29p417" ukl:CommentaryRef="c11717831">
<noteRef uk:name="commentary" href="#c11717831" class="commentary"/>
section 38A
</ins>
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-4-3">
<num>(3)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="section-4-3-a">
<num>(a)</num>
<content>
<p>for the manner in which, and time at which or period within which, minimum payments are to be made;</p>
</content>
</level>
<level class="para1" eId="section-4-3-b">
<num>(b)</num>
<content>
<p>for the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;</p>
</content>
</level>
<level class="para1" eId="section-4-3-c">
<num>(c)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="section-4-3-d">
<num>(d)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="section-4-3-e">
<num>(e)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="section-4-3-f">
<num>(f)</num>
<content>
<p>
without prejudice to paragraph (e), for enabling the
<ins class="first last" ukl:ChangeId="d29p464" ukl:CommentaryRef="c11717801">
<noteRef uk:name="commentary" href="#c11717801" class="commentary"/>
Inland Revenue
</ins>
, where
<ins class="first last" ukl:ChangeId="d29p468" ukl:CommentaryRef="c11717851">
<noteRef uk:name="commentary" href="#c11717851" class="commentary"/>
they are
</ins>
satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of minimum payments is avoided or reduced by means of irregular or unequal payments of earnings, to give directions for securing that minimum payments are payable as if that practice were not followed;
</p>
</content>
</level>
<level class="para1" eId="section-4-3-g">
<num>(g)</num>
<content>
<p>for the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; and</p>
</content>
</level>
<level class="para1" eId="section-4-3-h">
<num>(h)</num>
<content>
<p>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.</p>
</content>
</level>
</subsection>
<subsection eId="section-4-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-4-5">
<num>
<ins class="first" ukl:ChangeId="d29p490" ukl:CommentaryRef="c11717861">
<noteRef uk:name="commentary" href="#c11717861" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p490" ukl:CommentaryRef="c11717861">Regulations shall provide for the determination by the </ins>
<ins ukl:ChangeId="d29p490" ukl:CommentaryRef="c11717861">
<ins class="first last" ukl:ChangeId="d29p497" ukl:CommentaryRef="c11717871">
<noteRef uk:name="commentary" href="#c11717871" class="commentary"/>
Department
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p490" ukl:CommentaryRef="c11717861"> of any question whether an employment is to be treated as contracted-out employment or as to the persons in relation to whom, or the period for which, an employment is to be so treated.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-general-requirements-for-certification">
<heading> General requirements for certification</heading>
<section eId="section-5">
<num>5</num>
<heading> Requirements for certification of schemes: general.</heading>
<subsection eId="section-5-1">
<num>(1)</num>
<content>
<p>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).</p>
</content>
</subsection>
<subsection eId="section-5-2">
<num>
<ins class="first" ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">
<noteRef uk:name="commentary" href="#c11717991" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">An occupational pension scheme satisfies this subsection only if—</ins>
</p>
</intro>
<level class="para1" eId="section-5-2-a">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">in relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A); and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-2-b">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">in relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-5-2A">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(2A)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">The conditions of this subsection are that—</ins>
</p>
</intro>
<level class="para1" eId="section-5-2A-a">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">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</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-2A-b">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">the rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-5-2B">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(2B)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">The conditions of this subsection are that the </ins>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">
<ins class="first last" ukl:ChangeId="d29p564" ukl:CommentaryRef="c11718001">
<noteRef uk:name="commentary" href="#c11718001" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">
<ins class="first last" ukl:ChangeId="d29p567" ukl:CommentaryRef="c11718011">
<noteRef uk:name="commentary" href="#c11718011" class="commentary"/>
are satisfied
</ins>
</ins>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991"> that—</ins>
</p>
</intro>
<level class="para1" eId="section-5-2B-a">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">the scheme complies with section 8A;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-2B-b">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">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;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-2B-c">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">the scheme satisfies such other requirements as may be prescribed (which—</ins>
</p>
</intro>
<level class="para2" eId="section-5-2B-c-i">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">must include requirements as to the amount of the resources of the scheme, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-5-2B-c-ii">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">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</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-5-2B-d">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">the scheme does not fall within a prescribed class or description;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">and </ins>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">
<ins class="first last" ukl:ChangeId="d29p609" ukl:CommentaryRef="c11718011">
<noteRef uk:name="commentary" href="#c11718011" class="commentary"/>
are satisfied
</ins>
</ins>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991"> that the rules of the scheme are framed so as to comply with the relevant requirements.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-5-2C">
<num>
<ins ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">(2C)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p521" ukl:CommentaryRef="c11717991">Regulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.</ins>
</p>
</content>
</subsection>
<subsection eId="section-5-3">
<num>(3)</num>
<intro>
<p>An occupational pension scheme satisfies this subsection only if—</p>
</intro>
<level class="para1" eId="section-5-3-a">
<num>(a)</num>
<content>
<p>
the requirements imposed by or by virtue of sections
<noteRef href="#c11718031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . 22 to 28 and such other requirements as may be prescribed are satisfied in its case;
</p>
</content>
</level>
<level class="para1" eId="section-5-3-aa">
<num>
<ins class="first" ukl:ChangeId="d29p634" ukl:CommentaryRef="c11718041">
<noteRef uk:name="commentary" href="#c11718041" class="commentary"/>
(aa)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p634" ukl:CommentaryRef="c11718041">the </ins>
<ins ukl:ChangeId="d29p634" ukl:CommentaryRef="c11718041">
<ins class="first last" ukl:ChangeId="d29p641" ukl:CommentaryRef="c11718051">
<noteRef uk:name="commentary" href="#c11718051" class="commentary"/>
Inland Revenue are
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p634" ukl:CommentaryRef="c11718041"> satisfied that the scheme does not fall within a prescribed class or description;</ins>
and
</p>
</content>
</level>
<level class="para1" eId="section-5-3-b">
<num>(b)</num>
<content>
<p>the rules of the scheme applying to protected rights are framed so as to comply with the relevant requirements.</p>
</content>
</level>
</subsection>
<subsection eId="section-5-4">
<num>(4)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p659" ukl:CommentaryRef="c11718061">
<noteRef uk:name="commentary" href="#c11718061" class="commentary"/>
Inland Revenue may, if they think
</ins>
fit, treat them for contracting-out purposes as a single scheme.
</p>
</content>
</subsection>
<subsection eId="section-5-5">
<num>(5)</num>
<intro>
<p>A personal pension scheme can be an appropriate scheme only if—</p>
</intro>
<level class="para1" eId="section-5-5-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-5-5-b">
<num>(b)</num>
<content>
<p>the rules of the scheme applying to protected rights are framed so as to comply with the relevant requirements.</p>
</content>
</level>
</subsection>
<subsection eId="section-5-5A">
<num>(5A)</num>
<content>
<p>
Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme
<ins class="substitution first last" ukl:ChangeId="key-e55052f2999e90472ead9828ee4469e7-1536834028505" ukl:CommentaryRef="key-e55052f2999e90472ead9828ee4469e7">
<noteRef uk:name="commentary" href="#key-e55052f2999e90472ead9828ee4469e7" class="commentary"/>
is a registered pension scheme under section 153 of the Finance Act 2004
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-5-6">
<num>(6)</num>
<intro>
<p>
In this section “
<term refersTo="#term-relevant-requirements" eId="term-relevant-requirements">relevant requirements</term>
” means—
</p>
</intro>
<level class="para1" eId="section-5-6-a">
<num>(a)</num>
<content>
<p>the requirements of any regulations prescribing the form and content of rules of contracted-out or, as the case may be, appropriate schemes; and</p>
</content>
</level>
<level class="para1" eId="section-5-6-b">
<num>(b)</num>
<content>
<p>
such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the
<ins class="first last" ukl:ChangeId="d29p702" ukl:CommentaryRef="c11718071">
<noteRef uk:name="commentary" href="#c11718071" class="commentary"/>
Department
</ins>
as a condition of contracting-out or, as the case may be, of being an appropriate scheme, either generally or in relation to a particular scheme.
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-6">
<num>6</num>
<heading> Protected rights and money purchase benefits.</heading>
<subsection eId="section-6-1">
<num>(1)</num>
<content>
<p>
Subject to
<ins class="first last" ukl:ChangeId="d29p720" ukl:CommentaryRef="c11718141">
<noteRef uk:name="commentary" href="#c11718141" class="commentary"/>
the following provisions of this section
</ins>
, the protected rights of a member of a pension scheme are his rights to money purchase benefits under the scheme.
</p>
</content>
</subsection>
<subsection eId="section-6-2">
<num>(2)</num>
<intro>
<p>If the rules of an occupational pension scheme so provide, a member’s protected rights are—</p>
</intro>
<level class="para1" eId="section-6-2-a">
<num>(a)</num>
<content>
<p>
his rights under the scheme which derive from the payment of minimum payments
<ins class="first last" ukl:ChangeId="d29p736" ukl:CommentaryRef="c11718151">
<noteRef uk:name="commentary" href="#c11718151" class="commentary"/>
and payments under section 38A(3)
</ins>
together with any payments by the
<ins class="first last" ukl:ChangeId="d29p740" ukl:CommentaryRef="c11718161">
<noteRef uk:name="commentary" href="#c11718161" class="commentary"/>
Inland Revenue
</ins>
to the scheme under Article 9 of the
<noteRef href="#c11718171" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security (Northern Ireland) Order 1986 in respect of the member;
</p>
</content>
</level>
<level class="para1" eId="section-6-2-b">
<num>(b)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-6-2-c">
<num>(c)</num>
<content>
<p>such other rights as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-6-3">
<num>(3)</num>
<intro>
<p>If the rules of a personal pension scheme so provide, a member’s protected rights are—</p>
</intro>
<level class="para1" eId="section-6-3-a">
<num>(a)</num>
<content>
<p>his rights under the scheme which derive from any payment of minimum contributions to the scheme; and</p>
</content>
</level>
<level class="para1" eId="section-6-3-b">
<num>(b)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-6-3-c">
<num>(c)</num>
<content>
<p>such other rights as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-6-4">
<num>
<ins class="first" ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">
<noteRef uk:name="commentary" href="#c11718181" class="commentary"/>
(4)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6-5">
<num>
<ins ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">For the purposes of subsection (4), the appropriate percentage is—</ins>
</p>
</intro>
<level class="para1" eId="section-6-5-a">
<num>
<ins ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6-5-b">
<num>
<ins ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p782" ukl:CommentaryRef="c11718181">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).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6-6">
<num>
<ins class="first" ukl:ChangeId="key-f6b4e3d0352b932b54a5b29b3cf8baed-1499686026501" ukl:CommentaryRef="key-f6b4e3d0352b932b54a5b29b3cf8baed">
<noteRef uk:name="commentary" href="#key-f6b4e3d0352b932b54a5b29b3cf8baed" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-f6b4e3d0352b932b54a5b29b3cf8baed-1499686026501" ukl:CommentaryRef="key-f6b4e3d0352b932b54a5b29b3cf8baed">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-7">
<num>7</num>
<heading> Elections as to employments covered by contracting-out certificates.</heading>
<subsection eId="section-7-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-7-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-7-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-7-4">
<num>(4)</num>
<intro>
<p>
If the
<ins class="first last" ukl:ChangeId="d29p840" ukl:CommentaryRef="c11718251">
<noteRef uk:name="commentary" href="#c11718251" class="commentary"/>
Inland Revenue consider
</ins>
that an employer is contravening subsection (3) in relation to any scheme,
<ins class="first last" ukl:ChangeId="d29p844" ukl:CommentaryRef="c11718261">
<noteRef uk:name="commentary" href="#c11718261" class="commentary"/>
they may
</ins>
</p>
</intro>
<level class="para1" eId="section-7-4-a">
<num>(a)</num>
<content>
<p>refuse to give effect to any election made by him in relation to that scheme; or</p>
</content>
</level>
<level class="para1" eId="section-7-4-b">
<num>(b)</num>
<content>
<p>cancel any contracting-out certificate held by him in respect of it.</p>
</content>
</level>
</subsection>
<subsection eId="section-7-5">
<num>(5)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="section-7-5-a">
<num>(a)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="section-7-5-b">
<num>(b)</num>
<intro>
<p>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—</p>
</intro>
<level class="para2" eId="section-7-5-b-i">
<num>(i)</num>
<content>
<p>to employees in any employment to which the scheme applies or to which it is proposed that it should apply;</p>
</content>
</level>
<level class="para2" eId="section-7-5-b-ii">
<num>(ii)</num>
<content>
<p>to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;</p>
</content>
</level>
<level class="para2" eId="section-7-5-b-iii">
<num>(iii)</num>
<content>
<p>to the trustees and managers of the scheme; and</p>
</content>
</level>
<level class="para2" eId="section-7-5-b-iv">
<num>(iv)</num>
<content>
<p>to such other persons as may be prescribed;</p>
</content>
</level>
</level>
<level class="para1" eId="section-7-5-c">
<num>(c)</num>
<content>
<p>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);</p>
</content>
</level>
<level class="para1" eId="section-7-5-d">
<num>(d)</num>
<content>
<p>
for empowering the
<ins class="first last" ukl:ChangeId="d29p914" ukl:CommentaryRef="c11718271">
<noteRef uk:name="commentary" href="#c11718271" class="commentary"/>
Inland Revenue
</ins>
to refuse to give effect to an election made by an employer unless
<ins class="first last" ukl:ChangeId="d29p918" ukl:CommentaryRef="c11718281">
<noteRef uk:name="commentary" href="#c11718281" class="commentary"/>
they are
</ins>
satisfied that he has complied with the requirements of the regulations;
</p>
</content>
</level>
<level class="para1" eId="section-7-5-e">
<num>(e)</num>
<intro>
<p>for referring to an industrial tribunal any question—</p>
</intro>
<level class="para2" eId="section-7-5-e-i">
<num>(i)</num>
<content>
<p>whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or</p>
</content>
</level>
<level class="para2" eId="section-7-5-e-ii">
<num>(ii)</num>
<content>
<p>whether the requirements of the regulations as to consultation have been complied with.</p>
</content>
</level>
</level>
</subsection>
</section>
<section eId="section-8">
<num>8</num>
<heading> Determination of basis on which scheme is contracted-out.</heading>
<subsection eId="section-8-1">
<num>(1)</num>
<content>
<p>A contracting-out certificate shall state whether the scheme is contracted-out by virtue of subsection (2) or (3) of section 5.</p>
</content>
</subsection>
<subsection eId="section-8-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-8-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-applying-from-the-principal-appointed-day">
<heading>
<ins class="first last" ukl:ChangeId="d29p969" ukl:CommentaryRef="c11718301">
<noteRef uk:name="commentary" href="#c11718301" class="commentary"/>
Requirements for certification of occupational pension schemes applying from the principal appointed day
</ins>
</heading>
<section eId="section-8A">
<num>
<ins class="first" ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">
<noteRef uk:name="commentary" href="#c11718311" class="commentary"/>
8A
</ins>
</num>
<heading> The statutory standard.</heading>
<subsection eId="section-8A-1">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">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 </ins>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">
<ins class="substitution first last" ukl:ChangeId="key-b0de205cccf1dd73ebf492f860ddbb72-1509977653838" ukl:CommentaryRef="key-b0de205cccf1dd73ebf492f860ddbb72">
<noteRef uk:name="commentary" href="#key-b0de205cccf1dd73ebf492f860ddbb72" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">, satisfy the statutory standard.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8A-2">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—</ins>
</p>
</intro>
<level class="para1" eId="section-8A-2-a">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">earners in employed earner’s employment, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8A-2-b">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">their </ins>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">
<ins class="substitution first last" ukl:ChangeId="key-ed8adf4ef499e937c808f5195aa12c72-1509977668463" ukl:CommentaryRef="key-ed8adf4ef499e937c808f5195aa12c72">
<noteRef uk:name="commentary" href="#key-ed8adf4ef499e937c808f5195aa12c72" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-8A-3">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8A-4">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8A-5">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8A-6">
<num>
<ins ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p979" ukl:CommentaryRef="c11718311">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8B">
<num>
<ins class="first" ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<noteRef uk:name="commentary" href="#c11718331" class="commentary"/>
8B
</ins>
</num>
<heading> Reference scheme.</heading>
<subsection eId="section-8B-1">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">This section applies for the purposes of section 8A.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8B-2">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">A reference scheme is an occupational pension scheme which—</ins>
</p>
</intro>
<level class="para1" eId="section-8B-2-a">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">complies with each of subsections (3) and (4), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-2-b">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">complies with any prescribed requirements.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8B-3">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—</ins>
</p>
</intro>
<level class="para1" eId="section-8B-3-a">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-3-b">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(b)</ins>
</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">for the annual rate of the pension at that age to be—</ins>
</p>
</intro>
<level class="para2" eId="section-8B-3-b-i">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">1/80th of average qualifying earning in the last three tax years preceding the end of service,</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">multiplied by</ins>
</p>
</intro>
<level class="para2" eId="section-8B-3-b-ii">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">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.</ins>
</p>
</content>
</level>
</hcontainer>
</level>
</subsection>
<subsection eId="section-8B-4">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">In relation to </ins>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins class="substitution first last" ukl:ChangeId="key-53f5e16771244ec2c947ff5258025bb8-1509977800106" ukl:CommentaryRef="key-53f5e16771244ec2c947ff5258025bb8">
<noteRef uk:name="commentary" href="#key-53f5e16771244ec2c947ff5258025bb8" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">, a reference scheme is one which provides—</ins>
</p>
</intro>
<level class="para1" eId="section-8B-4-a">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">for the </ins>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins class="substitution first last" ukl:ChangeId="key-53f5e16771244ec2c947ff5258025bb8-1520508425339" ukl:CommentaryRef="key-53f5e16771244ec2c947ff5258025bb8">
<noteRef uk:name="commentary" href="#key-53f5e16771244ec2c947ff5258025bb8" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
</ins>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331"> of earners employed in employed earner’s employment (whether the earners die before or after attaining the age of 65) to be entitled, except in prescribed circumstances, to pensions under the scheme; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-4-b">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins class="first" ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">
<noteRef uk:name="commentary" href="#c11718341" class="commentary"/>
(b)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">for entitlements to those pensions to commence on the day following the death of the earners, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-4-c">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">(c)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">except in prescribed circumstances, for the annual rate of those pensions to be—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-8B-4-c-i">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">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</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-8B-4-c-ii">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">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</ins>
</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-8B-4-d">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">(d)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">if those pensions are payable in respect of earners who die—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-8B-4-d-i">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">otherwise than in pensionable service under the scheme, and</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-8B-4-d-ii">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">before their own entitlements to pensions under the scheme have commenced,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">for those pensions to be revalued in accordance with section 80 as though they were such benefits as are mentioned in section 79(1)(</ins>
</ins>
<i>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">a</ins>
</ins>
</i>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">
<ins class="last" ukl:ChangeId="d29p1111" ukl:CommentaryRef="c11718341">).</ins>
</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-8B-5">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">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—</ins>
</p>
</intro>
<level class="para1" eId="section-8B-5-a">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">exceed the qualifying earnings factor for that year; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-5-b">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">do not exceed the upper earnings limit for that year multiplied by fifty-three.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8B-6">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">Regulations may modify subsections (2) to (5).</ins>
</p>
</content>
</subsection>
<subsection eId="section-8B-7">
<num>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">In this section—</ins>
</p>
</content>
</subsection>
<wrapUp>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">“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),</ins>
</p>
</item>
<item>
<p>
<ins ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">“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</ins>
</p>
</item>
<item>
<p>
<ins class="last" ukl:ChangeId="d29p1039" ukl:CommentaryRef="c11718331">“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.</ins>
</p>
</item>
</blockList>
</wrapUp>
</section>
<section eId="section-8C">
<num>
<ins class="first" ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">
<noteRef uk:name="commentary" href="#c11718351" class="commentary"/>
8C
</ins>
</num>
<heading>
Transfer, commutation,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-8C-1">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">Regulations may prohibit or restrict—</ins>
</p>
</intro>
<level class="para1" eId="section-8C-1-a">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">the transfer of any liability—</ins>
</p>
</intro>
<level class="para2" eId="section-8C-1-a-i">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">for the payment of pensions under a relevant scheme, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-8C-1-a-ii">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">in respect of accrued rights to such pensions,</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-8C-1-b">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">the discharge of any liability to provide pensions under a relevant scheme, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-1-c">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">the payment of a lump sum instead of a pension payable under a relevant scheme,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">except in prescribed circumstances or on prescribed conditions.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-8C-2">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8C-3">
<num>
<ins ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">(3)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1209" ukl:CommentaryRef="c11718351">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8D">
<num>
<ins class="first" ukl:ChangeId="d29p1269" ukl:CommentaryRef="c11718361">
<noteRef uk:name="commentary" href="#c11718361" class="commentary"/>
8D
</ins>
</num>
<heading> Entitlement to benefit.</heading>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1269" ukl:CommentaryRef="c11718361">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.</ins>
</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions">
<heading> Requirements for certification of occupational pension schemes providing guaranteed minimum pensions</heading>
<section eId="section-9">
<num>9</num>
<heading> Minimum pensions for earners.</heading>
<subsection eId="section-9-1">
<num>(1)</num>
<intro>
<p>Subject to the provisions of this Part, the scheme must—</p>
</intro>
<level class="para1" eId="section-9-1-a">
<num>(a)</num>
<content>
<p>provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and</p>
</content>
</level>
<level class="para1" eId="section-9-1-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
</subsection>
<subsection eId="section-9-2">
<num>(2)</num>
<intro>
<p>
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
<noteRef href="#c11718391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992, subject to the provisions of this Part, the scheme must—
</p>
</intro>
<level class="para1" eId="section-9-2-a">
<num>(a)</num>
<content>
<p>
provide for her to be entitled to a pension under the scheme if she attains pensionable age
<noteRef href="#c11718401" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</level>
<level class="para1" eId="section-9-2-b">
<num>(b)</num>
<content>
<p>satisfy such other conditions as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-9-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-9-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-9-5">
<num>(5)</num>
<intro>
<p>The scheme must provide for the earner’s consent to be required—</p>
</intro>
<level class="para1" eId="section-9-5-a">
<num>(a)</num>
<content>
<p>for any such postponement by virtue of employment to which the scheme does not relate; and</p>
</content>
</level>
<level class="para1" eId="section-9-5-b">
<num>(b)</num>
<content>
<p>for any such postponement after the expiration of five years from the date on which he attains pensionable age.</p>
</content>
</level>
</subsection>
<subsection eId="section-9-6">
<num>(6)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-9-7">
<num>(7)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-9-7-a">
<num>(a)</num>
<content>
<p>was for him non-participating employment under that legislation; and</p>
</content>
</level>
<level class="para1" eId="section-9-7-b">
<num>(b)</num>
<content>
<p>was not on its termination the subject of any payment in lieu of contributions;</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-9-8">
<num>(8)</num>
<content>
<p>
In this section “
<term refersTo="#term-the-former-legislation" eId="term-the-former-legislation">the former legislation</term>
” means Part III of the
<noteRef href="#c11718411" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
National Insurance Act (Northern Ireland) 1966 and the previous corresponding enactments.
</p>
</content>
</subsection>
</section>
<section eId="section-10">
<num>10</num>
<heading> Earner’s guaranteed minimum.</heading>
<subsection eId="section-10-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-10-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-10-2A">
<num>
<ins class="first" ukl:ChangeId="key-cc463c0365d678c5bb424bfb3edfceab-1499684788862" ukl:CommentaryRef="key-cc463c0365d678c5bb424bfb3edfceab">
<noteRef uk:name="commentary" href="#key-cc463c0365d678c5bb424bfb3edfceab" class="commentary"/>
(2A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-cc463c0365d678c5bb424bfb3edfceab-1499684788862" ukl:CommentaryRef="key-cc463c0365d678c5bb424bfb3edfceab">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-10-3">
<num>
<noteRef href="#c11718501" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-10-4">
<num>(4)</num>
<intro>
<p>
Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the
<ins class="first last" ukl:ChangeId="d29p1430" ukl:CommentaryRef="c11718511">
<noteRef uk:name="commentary" href="#c11718511" class="commentary"/>
Inland Revenue are
</ins>
satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable,
<ins class="first last" ukl:ChangeId="d29p1434" ukl:CommentaryRef="c11718521">
<noteRef uk:name="commentary" href="#c11718521" class="commentary"/>
they
</ins>
may for that purpose—
</p>
</intro>
<level class="para1" eId="section-10-4-a">
<num>(a)</num>
<content>
<p>
compute, in such manner as
<ins class="first last" ukl:ChangeId="d29p1444" ukl:CommentaryRef="c11718521">
<noteRef uk:name="commentary" href="#c11718521" class="commentary"/>
they
</ins>
<ins class="first last" ukl:ChangeId="d29p1447" ukl:CommentaryRef="c11718541">
<noteRef uk:name="commentary" href="#c11718541" class="commentary"/>
think
</ins>
fit, an amount which shall be regarded as the amount of those earnings; or
</p>
</content>
</level>
<level class="para1" eId="section-10-4-b">
<num>(b)</num>
<content>
<p>
take their amount to be such sum as
<ins class="first last" ukl:ChangeId="d29p1457" ukl:CommentaryRef="c11718521">
<noteRef uk:name="commentary" href="#c11718521" class="commentary"/>
they
</ins>
may specify in the particular case.
</p>
</content>
</level>
</subsection>
<subsection eId="section-10-5">
<num>(5)</num>
<intro>
<p>
In subsection (2) the “
<term refersTo="#term-appropriate-percentage" eId="term-appropriate-percentage">appropriate percentage</term>
” means—
</p>
</intro>
<level class="para1" eId="section-10-5-a">
<num>(a)</num>
<intro>
<p>in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—</p>
</intro>
<level class="para2" eId="section-10-5-a-i">
<num>(i)</num>
<content>
<p>if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;</p>
</content>
</level>
<level class="para2" eId="section-10-5-a-ii">
<num>(ii)</num>
<content>
<p>in any other case 25/N per cent.;</p>
</content>
</level>
</level>
<level class="para1" eId="section-10-5-b">
<num>(b)</num>
<intro>
<p>in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—</p>
</intro>
<level class="para2" eId="section-10-5-b-i">
<num>(i)</num>
<content>
<p>if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;</p>
</content>
</level>
<level class="para2" eId="section-10-5-b-ii">
<num>(ii)</num>
<content>
<p>in any other case 20/N per cent.;</p>
</content>
</level>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-10-6">
<num>(6)</num>
<content>
<p>Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).</p>
</content>
</subsection>
<subsection eId="section-10-7">
<num>(7)</num>
<content>
<p>For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.</p>
</content>
</subsection>
<subsection eId="section-10-8">
<num>(8)</num>
<content>
<p>
In this section “
<term refersTo="#term-relevant-year" eId="term-relevant-year">relevant year</term>
” means any tax year in the earner’s working life (not being earlier than the tax year 1978-79
<ins class="first last" ukl:ChangeId="d29p1529" ukl:CommentaryRef="c11718561">
<noteRef uk:name="commentary" href="#c11718561" class="commentary"/>
or later than tax year ending immediately before the principal appointed day
</ins>
).
</p>
</content>
</subsection>
</section>
<section eId="section-11">
<num>11</num>
<heading> Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.</heading>
<subsection eId="section-11-1">
<num>(1)</num>
<intro>
<p>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.—</p>
</intro>
<level class="para1" eId="section-11-1-a">
<num>(a)</num>
<content>
<p>of the amount of that minimum apart from this subsection; or</p>
</content>
</level>
<level class="para1" eId="section-11-1-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
</subsection>
<subsection eId="section-11-2">
<num>(2)</num>
<content>
<p>
In subsection (1) “
<term refersTo="#term-week" eId="term-week">week</term>
” means any period of seven consecutive days.
</p>
</content>
</subsection>
<subsection eId="section-11-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-11-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-11A">
<num>
<ins class="first" ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">
<noteRef uk:name="commentary" href="#c11718591" class="commentary"/>
11A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591"> Reduction of guaranteed minimum in consequence of pension debit.</ins>
</heading>
<subsection eId="section-11A-1">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-11A-1-a">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">an earner has a guaranteed minimum in relation to the pension provided by a scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11A-1-b">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">his right to the pension becomes subject to a pension debit,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-11A-2">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-11A-3">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-11A-4">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">For the purposes of this section, the appropriate percentage is—</ins>
</p>
</intro>
<level class="para1" eId="section-11A-4-a">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11A-4-b">
<num>
<ins ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1584" ukl:CommentaryRef="c11718591">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).</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-12">
<num>12</num>
<heading>
Revaluation of earnings factors for purposes of s. 10: early leavers,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-12-1">
<num>(1)</num>
<content>
<p>
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
<noteRef href="#c11718821" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the
<noteRef href="#c11718831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Administration (Northern Ireland) Act 1992 to come into operation before the end of the final relevant year.
</p>
</content>
</subsection>
<subsection eId="section-12-2">
<num>(2)</num>
<content>
<p>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”).</p>
</content>
</subsection>
<subsection eId="section-12-3">
<num>(3)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p1675" ukl:CommentaryRef="c11718851">
<noteRef uk:name="commentary" href="#c11718851" class="commentary"/>
the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed
</ins>
</p>
</content>
</subsection>
<subsection eId="section-12-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-12-5">
<num>(5)</num>
<content>
<p>In this section—</p>
</content>
</subsection>
<wrapUp>
<blockContainer ukl:Name="BlockText">
<p>
<ins class="first last" ukl:ChangeId="d29p1691" ukl:CommentaryRef="c11718871">
<noteRef uk:name="commentary" href="#c11718871" class="commentary"/>
“relevant year” means any tax year in the earner’s working life,
</ins>
</p>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p1698" ukl:CommentaryRef="c11718881">
<noteRef uk:name="commentary" href="#c11718881" class="commentary"/>
</ins>
<term refersTo="#term-final-relevant-year" eId="term-final-relevant-year">
<ins ukl:ChangeId="d29p1698" ukl:CommentaryRef="c11718881">final relevant year</ins>
</term>
<ins class="last" ukl:ChangeId="d29p1698" ukl:CommentaryRef="c11718881">” means the last tax year in the earner’s working life.</ins>
</p>
</content>
</hcontainer>
</blockContainer>
</wrapUp>
</section>
<section eId="section-13">
<num>13</num>
<heading> Minimum pensions for widows and widowers.</heading>
<subsection eId="section-13-1">
<num>(1)</num>
<content>
<p>
Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a
<ins class="first last" ukl:ChangeId="key-8ef75b9be8f34addda8ccc57fbb3ad45-1508406673425" ukl:CommentaryRef="key-8ef75b9be8f34addda8ccc57fbb3ad45">
<noteRef uk:name="commentary" href="#key-8ef75b9be8f34addda8ccc57fbb3ad45" class="commentary"/>
widow, widower or surviving civil partner
</ins>
(whether before or after attaining pensionable age), the
<ins class="first last" ukl:ChangeId="key-8ef75b9be8f34addda8ccc57fbb3ad45-1508406690132" ukl:CommentaryRef="key-8ef75b9be8f34addda8ccc57fbb3ad45">
<noteRef uk:name="commentary" href="#key-8ef75b9be8f34addda8ccc57fbb3ad45" class="commentary"/>
widow, widower or surviving civil partner
</ins>
will be entitled to a guaranteed minimum pension under the scheme.
</p>
</content>
</subsection>
<subsection eId="section-13-2">
<num>(2)</num>
<intro>
<p>The scheme must contain a rule to the effect that—</p>
</intro>
<level class="para1" eId="section-13-2-a">
<num>(a)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="section-13-2-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
<level class="para1" eId="section-13-2-c">
<num>
<ins class="first" ukl:ChangeId="key-731b5c043faa1dae1e6508d864fd7108-1504694497508" ukl:CommentaryRef="key-731b5c043faa1dae1e6508d864fd7108">
<noteRef uk:name="commentary" href="#key-731b5c043faa1dae1e6508d864fd7108" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-731b5c043faa1dae1e6508d864fd7108-1504694497508" ukl:CommentaryRef="key-731b5c043faa1dae1e6508d864fd7108">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.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-13-3">
<num>(3)</num>
<content>
<p>The widow’s guaranteed minimum shall be half that of the earner.</p>
</content>
</subsection>
<subsection eId="section-13-4">
<num>(4)</num>
<content>
<p>
The widower’s
<ins class="first last" ukl:ChangeId="key-cec49d37ef009ff16c53e6d10236e3e5-1504693907683" ukl:CommentaryRef="key-cec49d37ef009ff16c53e6d10236e3e5">
<noteRef uk:name="commentary" href="#key-cec49d37ef009ff16c53e6d10236e3e5" class="commentary"/>
or surviving civil partner's
</ins>
guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.
</p>
</content>
</subsection>
<subsection eId="section-13-4A">
<num>
<ins class="first" ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<noteRef uk:name="commentary" href="#c11719081" class="commentary"/>
(4A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-9be1aeed905380f49a7489bfc53a39aa-1504694053670" ukl:CommentaryRef="key-9be1aeed905380f49a7489bfc53a39aa">
<noteRef uk:name="commentary" href="#key-9be1aeed905380f49a7489bfc53a39aa" class="commentary"/>
Subject to subsection (4B)
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> The scheme must provide for the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-093bb081d14a58bb7e42e6918c5a3fcb-1508406802532" ukl:CommentaryRef="key-093bb081d14a58bb7e42e6918c5a3fcb">
<noteRef uk:name="commentary" href="#key-093bb081d14a58bb7e42e6918c5a3fcb" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> pension to be payable to the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406877022" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"></ins>
</p>
</intro>
<level class="para1" eId="section-13-4A-a">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">for any period for which a Category B retirement pension is payable to the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406902933" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons entitled to more than one retirement pension);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-4A-b">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">for any period for which widowed parent’s allowance or bereavement allowance is payable to the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406913197" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> by virtue of the earner’s contributions; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-4A-c">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">in the case of a </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406972540" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the </ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first last" ukl:ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406983491" ukl:CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">
<noteRef uk:name="commentary" href="#key-93ce9b8c9e78936b8b5432650e8e129a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081"> attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—</ins>
</p>
</intro>
<level class="para2" eId="section-13-4A-c-in1">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="first" ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">
<noteRef uk:name="commentary" href="#key-394375777a8e8825de8e47bba8e9d44d" class="commentary"/>
(i)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">comprises a period during which the widow, widower or surviving civil partner and—</ins>
</ins>
</p>
</intro>
<level class="para3" eId="section-13-4A-c-i-a">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a person of the opposite sex are living together as husband and wife, or</ins>
</ins>
</p>
</content>
</level>
<level class="para3" eId="section-13-4A-c-i-b">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a person of the same sex are living together as if they were civil partners, nor</ins>
</ins>
</p>
</content>
</level>
</level>
<level class="para2" eId="section-13-4A-c-iin1">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(ii)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">falls after the time of any—</ins>
</ins>
</p>
</intro>
<level class="para3" eId="section-13-4A-c-ii-a">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">marriage, or</ins>
</ins>
</p>
</content>
</level>
<level class="para3" eId="section-13-4A-c-ii-b">
<num>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">formation of a civil partnership,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p1754" ukl:CommentaryRef="c11719081">
<ins class="last" ukl:ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" ukl:CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">by the widow or widower or surviving civil partner which takes place after the earner’s death.</ins>
</ins>
</p>
</wrapUp>
</level>
</level>
</subsection>
<subsection eId="section-13-4B">
<num>
<ins class="first" ukl:ChangeId="key-983a5a7b37021f3b767c0ed68def40ea-1504693822218" ukl:CommentaryRef="key-983a5a7b37021f3b767c0ed68def40ea">
<noteRef uk:name="commentary" href="#key-983a5a7b37021f3b767c0ed68def40ea" class="commentary"/>
(4B)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-983a5a7b37021f3b767c0ed68def40ea-1504693822218" ukl:CommentaryRef="key-983a5a7b37021f3b767c0ed68def40ea">Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.</ins>
</p>
</content>
</subsection>
<subsection eId="section-13-5">
<num>(5)</num>
<content>
<p>
The scheme
<ins class="first last" ukl:ChangeId="d29p1798" ukl:CommentaryRef="c11719091">
<noteRef uk:name="commentary" href="#c11719091" class="commentary"/>
must also make provision
</ins>
for the widow’s pension to be payable to her for any period for which a
<noteRef href="#c11719101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions
<noteRef href="#c11719101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ..
</p>
</content>
</subsection>
<subsection eId="section-13-6">
<num>(6)</num>
<content>
<p>
The scheme
<ins class="first last" ukl:ChangeId="d29p1812" ukl:CommentaryRef="c11719121">
<noteRef uk:name="commentary" href="#c11719121" class="commentary"/>
must also make provision
</ins>
for the
<ins class="first last" ukl:ChangeId="key-21b89f10691722cd78cdfe98203c3f4f-1508408242613" ukl:CommentaryRef="key-21b89f10691722cd78cdfe98203c3f4f">
<noteRef uk:name="commentary" href="#key-21b89f10691722cd78cdfe98203c3f4f" class="commentary"/>
widower’s or surviving civil partner’s pension to be payable
</ins>
in the prescribed circumstances and for the prescribed period.
</p>
</content>
</subsection>
<subsection eId="section-13-7">
<num>(7)</num>
<content>
<p>
The trustees or managers of the scheme shall supply to the
<ins class="first last" ukl:ChangeId="d29p1822" ukl:CommentaryRef="c11719131">
<noteRef uk:name="commentary" href="#c11719131" class="commentary"/>
Inland Revenue
</ins>
any such information as
<ins class="first last" ukl:ChangeId="d29p1826" ukl:CommentaryRef="c11719141">
<noteRef uk:name="commentary" href="#c11719141" class="commentary"/>
the Inland Revenue
</ins>
may require relating to the payment of pensions under the scheme to
<ins class="first last" ukl:ChangeId="key-189c74ddea262152e88a55ae4c60368a-1508408306324" ukl:CommentaryRef="key-189c74ddea262152e88a55ae4c60368a">
<noteRef uk:name="commentary" href="#key-189c74ddea262152e88a55ae4c60368a" class="commentary"/>
widows, widowers or surviving civil partners
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-13-8">
<num>
<ins class="first" ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">
<noteRef uk:name="commentary" href="#key-f250dc8971971590524645e746f66e12" class="commentary"/>
(8)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-13-8-a">
<num>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-8-b">
<num>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">those provisions are of a prescribed description,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" ukl:CommentaryRef="key-f250dc8971971590524645e746f66e12">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.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-13-9">
<num>
<ins class="first" ukl:ChangeId="key-557ea39c7f7ae0848f452be445810ac8-1504693861296" ukl:CommentaryRef="key-557ea39c7f7ae0848f452be445810ac8">
<noteRef uk:name="commentary" href="#key-557ea39c7f7ae0848f452be445810ac8" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-557ea39c7f7ae0848f452be445810ac8-1504693861296" ukl:CommentaryRef="key-557ea39c7f7ae0848f452be445810ac8">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-14">
<num>14</num>
<heading> Treatment of insignificant amounts.</heading>
<subsection eId="section-14-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-14-2">
<num>(2)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-14-2-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-14-2-b">
<num>(b)</num>
<content>
<p>aggregating the two amounts so calculated.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-15">
<num>15</num>
<heading> Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.</heading>
<subsection eId="section-15-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-15-1-a">
<num>(a)</num>
<content>
<p>if it is carried out not earlier than the time when that person’s pensionable service terminates; and</p>
</content>
</level>
<level class="para1" eId="section-15-1-b">
<num>(b)</num>
<content>
<p>if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and</p>
</content>
</level>
<level class="para1" eId="section-15-1-c">
<num>(c)</num>
<content>
<p>if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-2">
<num>(2)</num>
<intro>
<p>This section applies to the following transactions—</p>
</intro>
<level class="para1" eId="section-15-2-a">
<num>(a)</num>
<content>
<p>the taking out of a policy of insurance or a number of such policies;</p>
</content>
</level>
<level class="para1" eId="section-15-2-b">
<num>(b)</num>
<content>
<p>the entry into an annuity contract or a number of such contracts;</p>
</content>
</level>
<level class="para1" eId="section-15-2-c">
<num>(c)</num>
<content>
<p>the transfer of the benefit of such a policy or policies or such a contract or contracts.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-3">
<num>(3)</num>
<content>
<p>
In this section “
<term refersTo="#term-appropriately-secured" eId="term-appropriately-secured">appropriately secured</term>
” means secured by an appropriate policy of insurance or an appropriate annuity contract, or by more than one such policy or contract.
</p>
</content>
</subsection>
<subsection eId="section-15-4">
<num>(4)</num>
<intro>
<p>A policy of insurance or annuity contract is appropriate for the purposes of this section if—</p>
</intro>
<level class="para1" eId="section-15-4-a">
<num>(a)</num>
<intro>
<p>
the
<ins class="first last" ukl:ChangeId="d29p1944" ukl:CommentaryRef="c11719181">
<noteRef uk:name="commentary" href="#c11719181" class="commentary"/>
insurer
</ins>
with which it is or was taken out or entered into—
</p>
</intro>
<level class="para2" eId="section-15-4-a-i">
<num>(i)</num>
<content>
<p>
is, or was at the relevant time, carrying on
<noteRef href="#c11719191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . long-term insurance business in the United Kingdom or any other member State; and
</p>
</content>
</level>
<level class="para2" eId="section-15-4-a-ii">
<num>(ii)</num>
<content>
<p>satisfies, or at the relevant time satisfied, prescribed requirements; and</p>
</content>
</level>
</level>
<level class="para1" eId="section-15-4-b">
<num>(b)</num>
<content>
<p>it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and</p>
</content>
</level>
<level class="para1" eId="section-15-4-c">
<num>(c)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-15-4-d">
<num>(d)</num>
<content>
<p>it satisfies such other requirements as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-5">
<num>(5)</num>
<intro>
<p>The requirements referred to in subsection (1) are—</p>
</intro>
<level class="para1" eId="section-15-5-a">
<num>(a)</num>
<intro>
<p>that the arrangement for securing the amount by means of the policy or contract was made—</p>
</intro>
<level class="para2" eId="section-15-5-a-i">
<num>(i)</num>
<content>
<p>
at the written request of the earner or, if the earner has died, of the earner’s
<ins class="substitution first last" ukl:ChangeId="key-96094afebc7329262339d3579f774d0d-1509977924607" ukl:CommentaryRef="key-96094afebc7329262339d3579f774d0d">
<noteRef uk:name="commentary" href="#key-96094afebc7329262339d3579f774d0d" class="commentary"/>
widow, widower or surviving civil partner
</ins>
; or
</p>
</content>
</level>
<level class="para2" eId="section-15-5-a-ii">
<num>(ii)</num>
<content>
<p>
with the consent of the earner or the
<ins class="substitution first last" ukl:ChangeId="key-96094afebc7329262339d3579f774d0d-1509977940064" ukl:CommentaryRef="key-96094afebc7329262339d3579f774d0d">
<noteRef uk:name="commentary" href="#key-96094afebc7329262339d3579f774d0d" class="commentary"/>
widow, widower or surviving civil partner
</ins>
given in writing in a prescribed form;
</p>
</content>
</level>
</level>
<level class="para1" eId="section-15-5-b">
<num>(b)</num>
<intro>
<p>that—</p>
</intro>
<level class="para2" eId="section-15-5-b-i">
<num>(i)</num>
<content>
<p>the case is one such as is mentioned in section 92(2); and</p>
</content>
</level>
<level class="para2" eId="section-15-5-b-ii">
<num>(ii)</num>
<content>
<p>the policy or contract only secures guaranteed minimum pensions;</p>
</content>
</level>
</level>
<level class="para1" eId="section-15-5-c">
<num>(c)</num>
<intro>
<p>that—</p>
</intro>
<level class="para2" eId="section-15-5-c-i">
<num>(i)</num>
<content>
<p>the case is not one such as is mentioned in section 92(2); and</p>
</content>
</level>
<level class="para2" eId="section-15-5-c-ii">
<num>(ii)</num>
<content>
<p>such conditions as may be prescribed are satisfied.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-15-6">
<num>(6)</num>
<content>
<p>
In subsection (4)(a), “
<term refersTo="#term-the-relevant-time" eId="term-the-relevant-time">the relevant time</term>
” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.
</p>
</content>
</subsection>
<subsection eId="section-15-7">
<num>
<noteRef href="#c11719201" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-16">
<num>16</num>
<heading> Transfer of accrued rights.</heading>
<subsection eId="section-16-1">
<num>(1)</num>
<intro>
<p>Regulations may prescribe circumstances in which and conditions subject to which—</p>
</intro>
<level class="para1" eId="section-16-1-a">
<num>(a)</num>
<intro>
<p>a transfer of or a transfer payment in respect of—</p>
</intro>
<level class="para2" eId="section-16-1-a-i">
<num>(i)</num>
<content>
<p>an earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;</p>
</content>
</level>
<level class="para2" eId="section-16-1-a-ii">
<num>(ii)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para2" eId="section-16-1-a-iii">
<num>(iii)</num>
<content>
<p>the liability for the payment of guaranteed minimum pensions to or in respect of any person who has become entitled to them,</p>
</content>
</level>
<wrapUp>
<p>
may be made by an occupational pension scheme to another such scheme
<ins class="first last" ukl:ChangeId="d29p2096" ukl:CommentaryRef="c11719221">
<noteRef uk:name="commentary" href="#c11719221" class="commentary"/>
, to a personal pension scheme or to an overseas arrangement
</ins>
;
</p>
</wrapUp>
</level>
<level class="para1" eId="section-16-1-b">
<num>(b)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p2106" ukl:CommentaryRef="c11719231">
<noteRef uk:name="commentary" href="#c11719231" class="commentary"/>
, a personal pension scheme or an overseas arrangement
</ins>
.
</p>
</content>
</level>
</subsection>
<subsection eId="section-16-2">
<num>(2)</num>
<content>
<p>Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.</p>
</content>
</subsection>
<subsection eId="section-16-3">
<num>(3)</num>
<content>
<p>
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
<abbr class="acronym" title="3">III</abbr>
of Part IV or Chapter
<abbr class="acronym" title="2">II</abbr>
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.
</p>
</content>
</subsection>
<subsection eId="section-16-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-16-5">
<num>(5)</num>
<content>
<p>
The power conferred by subsection (1) is without prejudice to the generality of section 177(2) or section 17(5) of the
<noteRef href="#c11719241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Interpretation Act (Northern Ireland) 1954.
</p>
</content>
</subsection>
<subsection eId="section-16-6">
<num>(6)</num>
<content>
<p>
In the provisions mentioned in subsection (3) “
<term refersTo="#term-accrued-rights" eId="term-accrued-rights">accrued rights</term>
”, in relation to an earner, means the rights conferring prospective entitlement under the scheme in question to the pensions to be provided for the earner and the earner’s
<ins class="substitution first last" ukl:ChangeId="key-9e2468d7ee8b13bdea7509d99d39a6c5-1509978062040" ukl:CommentaryRef="key-9e2468d7ee8b13bdea7509d99d39a6c5">
<noteRef uk:name="commentary" href="#key-9e2468d7ee8b13bdea7509d99d39a6c5" class="commentary"/>
widow, widower or surviving civil partner
</ins>
in accordance with sections 9 and 13, and references to an earner’s accrued rights to guaranteed minimum pensions shall be construed accordingly.
</p>
</content>
</subsection>
</section>
<section eId="section-17">
<num>17</num>
<heading> Commutation, surrender and forfeiture.</heading>
<subsection eId="section-17-1">
<num>(1)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="M_F_8417e919-a864-4f32-ab17-e36f39ead835-1508340105169" ukl:CommentaryRef="M_F_8417e919-a864-4f32-ab17-e36f39ead835">
<noteRef uk:name="commentary" href="#M_F_8417e919-a864-4f32-ab17-e36f39ead835" class="commentary"/>
A scheme may, in such circumstances and subject to such restrictions and conditions as may be prescribed, provide for the payment of a lump sum instead of a pension required to be provided by the scheme in accordance with section 9 or 13.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-17-2">
<num>(2)</num>
<content>
<p>
Neither section 9 nor section 13 shall preclude a scheme from providing for the earner’s or the earner’s
<ins class="first last" ukl:ChangeId="key-77822519dc7a5752e9efadf41f6dec8f-1508340233697" ukl:CommentaryRef="key-77822519dc7a5752e9efadf41f6dec8f">
<noteRef uk:name="commentary" href="#key-77822519dc7a5752e9efadf41f6dec8f" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
guaranteed minimum pension to be suspended or forfeited in such circumstances as may be prescribed.
</p>
</content>
</subsection>
</section>
<section eId="section-18">
<num>
<noteRef href="#c11719251" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
18
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-19">
<num>19</num>
<heading> Securing of benefits.</heading>
<subsection eId="section-19-1">
<num>
<noteRef href="#c11719261" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-19-2">
<num>(2)</num>
<intro>
<p>Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—</p>
</intro>
<level class="para1" eId="section-19-2-a">
<num>(a)</num>
<content>
<p>guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-19-2-b">
<num>(b)</num>
<content>
<p>any such benefits as are excluded by section 9(6) from earners’ guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-19-2-c">
<num>(c)</num>
<content>
<p>pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and</p>
</content>
</level>
<level class="para1" eId="section-19-2-d">
<num>(d)</num>
<content>
<p>state scheme premiums,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-19-3">
<num>(3)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-19-3-a">
<num>(a)</num>
<content>
<p>he will be entitled on ceasing to be in employment, or</p>
</content>
</level>
<level class="para1" eId="section-19-3-b">
<num>(b)</num>
<content>
<p>
the earner’s
<ins class="substitution first last" ukl:ChangeId="key-e06528f38d46bc0a68b4559675cb7053-1509978174768" ukl:CommentaryRef="key-e06528f38d46bc0a68b4559675cb7053">
<noteRef uk:name="commentary" href="#key-e06528f38d46bc0a68b4559675cb7053" class="commentary"/>
widow, widower or surviving civil partner
</ins>
or any dependant of the earner’s will be entitled on the earner’s death.
</p>
</content>
</level>
</subsection>
<subsection eId="section-19-4">
<num>(4)</num>
<content>
<p>
Subsections
<ins class="first last" ukl:ChangeId="d29p2249" ukl:CommentaryRef="c11719291">
<noteRef uk:name="commentary" href="#c11719291" class="commentary"/>
(2) and (3)
</ins>
do not apply to public service pension schemes.
</p>
</content>
</subsection>
<subsection eId="section-19-5">
<num>
<noteRef href="#c11719261" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-19-6">
<num>(6)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-19-7">
<num>(7)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-20">
<num>
<noteRef href="#c11719311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
20
</num>
<heading/>
<content>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</item>
</blockList>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-discretionary-requirements">
<heading> Discretionary requirements</heading>
<section eId="section-21">
<num>21</num>
<heading> Power for Board to impose conditions as to investments and resources.</heading>
<subsection eId="section-21-1">
<num>
<noteRef href="#c11719361" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-21-2">
<num>
<ins class="first" ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">
<noteRef uk:name="commentary" href="#c11719371" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">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—</ins>
</p>
</intro>
<level class="para1" eId="section-21-2-a">
<num>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">the </ins>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">
<ins class="first last" ukl:ChangeId="d29p2319" ukl:CommentaryRef="c11719381">
<noteRef uk:name="commentary" href="#c11719381" class="commentary"/>
Inland Revenue are
</ins>
</ins>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371"> kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-21-2-b">
<num>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">the resources of the scheme are brought to and are maintained at a level satisfactory to the </ins>
<ins ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">
<ins class="first last" ukl:ChangeId="d29p2329" ukl:CommentaryRef="c11719391">
<noteRef uk:name="commentary" href="#c11719391" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p2306" ukl:CommentaryRef="c11719371">.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-21-3">
<num>(3)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-and-personal-money-purchase-schemes">
<heading> Requirements for certification of occupational and personal money purchase schemes</heading>
<section eId="section-22">
<num>22</num>
<heading> Persons who may establish scheme.</heading>
<content>
<p>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.</p>
</content>
</section>
<section eId="section-23">
<num>23</num>
<heading> Identification and valuation of protected rights.</heading>
<subsection eId="section-23-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-23-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-23-3">
<num>(3)</num>
<content>
<p>Subject to subsection (2), the value of protected rights must be calculated and verified in such manner as may be prescribed.</p>
</content>
</subsection>
</section>
<section eId="section-24">
<num>24</num>
<heading> Ways of giving effect to protected rights.</heading>
<hcontainer name="wrapper2">
<subsection eId="section-24-1">
<num>(1)</num>
<intro>
<p>The rules of the scheme must provide for effect to be given to the protected rights of a member—</p>
</intro>
<level class="para1" eId="section-24-1-a">
<num>(a)</num>
<content>
<p>in any case where subsection (3) so requires, by the purchase of such an annuity as is mentioned in that subsection, and</p>
</content>
</level>
<level class="para1" eId="section-24-1-aa">
<num>
<noteRef href="#c11719981" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(aa)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-24-1-b">
<num>(b)</num>
<content>
<p>
in any other case, in such of the ways
<ins class="first last" ukl:ChangeId="d29p2414" ukl:CommentaryRef="c11719991">
<noteRef uk:name="commentary" href="#c11719991" class="commentary"/>
provided for
</ins>
by the following subsections as the rules may specify,
</p>
</content>
</level>
<wrapUp>
<p>and they must not provide for any part of a member’s protected rights to be discharged otherwise than in accordance with those subsections.</p>
</wrapUp>
</subsection>
<subsection eId="section-24-1A">
<num>
<ins class="first" ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">
<noteRef uk:name="commentary" href="#c11720001" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">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—</ins>
</p>
</intro>
<level class="para1" eId="section-24-1A-a">
<num>
<ins ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">complies with section 24A, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24-1A-b">
<num>
<ins ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">satisfies such conditions as may be prescribed;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p2420" ukl:CommentaryRef="c11720001">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.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-24-2">
<num>(2)</num>
<intro>
<p>Effect may be given to protected rights—</p>
</intro>
<level class="para1" eId="section-24-2-a">
<num>(a)</num>
<intro>
<p>by the provision by the scheme of a pension which—</p>
</intro>
<level class="para2" eId="section-24-2-a-i">
<num>(i)</num>
<content>
<p>complies with the pension requirements (within the meaning of section 25(1)), and</p>
</content>
</level>
<level class="para2" eId="section-24-2-a-ii">
<num>(ii)</num>
<content>
<p>satisfies such conditions as may be prescribed; or</p>
</content>
</level>
</level>
<level class="para1" eId="section-24-2-b">
<num>(b)</num>
<intro>
<p>in such circumstances and subject to such conditions as may be prescribed, by the making of a transfer payment—</p>
</intro>
<level class="para2" eId="section-24-2-b-i">
<num>(i)</num>
<content>
<p>
in the case of an occupational pension scheme, to another occupational pension scheme
<ins class="first last" ukl:ChangeId="d29p2478" ukl:CommentaryRef="c11720011">
<noteRef uk:name="commentary" href="#c11720011" class="commentary"/>
, to a personal pension scheme or to an overseas arrangement
</ins>
, and
</p>
</content>
</level>
<level class="para2" eId="section-24-2-b-ii">
<num>(ii)</num>
<content>
<p>
in the case of a personal pension scheme, to another personal pension scheme
<ins class="first last" ukl:ChangeId="d29p2488" ukl:CommentaryRef="c11720021">
<noteRef uk:name="commentary" href="#c11720021" class="commentary"/>
, to an occupational pension scheme or to an overseas arrangement
</ins>
,
</p>
</content>
</level>
<wrapUp>
<p>where the scheme to which the payment is made satisfies such requirements as may be prescribed.</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-24-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>
Subject to
<ins class="first last" ukl:ChangeId="d29p2500" ukl:CommentaryRef="c11720031">
<noteRef uk:name="commentary" href="#c11720031" class="commentary"/>
subsection (5)
</ins>
, if—
</p>
</intro>
<level class="para1" eId="section-24-3-a">
<num>(a)</num>
<content>
<p>the rules of the scheme do not provide for a pension; or</p>
</content>
</level>
<level class="para1" eId="section-24-3-b">
<num>(b)</num>
<content>
<p>
the member
<ins class="first" ukl:ChangeId="d29p2516" ukl:CommentaryRef="c11720041">
<noteRef uk:name="commentary" href="#c11720041" class="commentary"/>
or, where section 24A(2) applies, the member’s
</ins>
<ins class="last" ukl:ChangeId="d29p2516" ukl:CommentaryRef="c11720041">
<ins class="first last" ukl:ChangeId="key-b6d03d5a7831f6b7362edfe6b6589213-1508342757495" ukl:CommentaryRef="key-b6d03d5a7831f6b7362edfe6b6589213">
<noteRef uk:name="commentary" href="#key-b6d03d5a7831f6b7362edfe6b6589213" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
so elects,
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
then, except to the extent that effect is given to protected rights in accordance with subsection
<ins class="first last" ukl:ChangeId="d29p2522" ukl:CommentaryRef="c11720051">
<noteRef uk:name="commentary" href="#c11720051" class="commentary"/>
(1A)
</ins>
<ins class="first last" ukl:ChangeId="M_F_5ad57388-48d5-4a50-95b3-d108c8b193fe-1508341153962" ukl:CommentaryRef="M_F_5ad57388-48d5-4a50-95b3-d108c8b193fe">
<noteRef uk:name="commentary" href="#M_F_5ad57388-48d5-4a50-95b3-d108c8b193fe" class="commentary"/>
or (4)
</ins>
, effect shall be given to them by the purchase by the scheme of an annuity which—
</p>
</intro>
<level class="para1" eId="section-24-3-i">
<num>(i)</num>
<content>
<p>complies with the annuity requirements (within the meaning of section 25(3)), and</p>
</content>
</level>
<level class="para1" eId="section-24-3-ii">
<num>(ii)</num>
<content>
<p>satisfies such conditions as may be prescribed.</p>
</content>
</level>
</hcontainer>
</subsection>
<subsection eId="section-24-4">
<num>(4)</num>
<intro>
<p>
Effect may be given to protected rights by the provision of a lump sum
<ins class="first last" ukl:ChangeId="key-2c8969a217ef8da68d7e7d28c4594363-1504690441339" ukl:CommentaryRef="key-2c8969a217ef8da68d7e7d28c4594363">
<noteRef uk:name="commentary" href="#key-2c8969a217ef8da68d7e7d28c4594363" class="commentary"/>
, subject to such restrictions as may be prescribed,
</ins>
if—
</p>
</intro>
<level class="para1" eId="section-24-4-a">
<num>
<noteRef href="#M_F_411a14ad-b208-43a5-861b-205d6dac0fef" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-24-4-b">
<num>
<noteRef href="#M_F_f0baf04b-0ef7-4171-ad71-2ebeaa4c3592" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-24-4-c">
<num>(c)</num>
<content>
<p>
the circumstances are such as may be prescribed;
<noteRef href="#key-a76c57688958866ad55f58d2a89e1889" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</p>
</content>
</level>
<level class="para1" eId="section-24-4-d">
<num>
<ins class="first" ukl:ChangeId="d29p2582" ukl:CommentaryRef="c11720081">
<noteRef uk:name="commentary" href="#c11720081" class="commentary"/>
(d)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2582" ukl:CommentaryRef="c11720081">the amount of the lump sum is equal to the value on that date of the protected rights to which effect is being given</ins>
<ins class="first" ukl:ChangeId="key-9dfb53d3a07976fd0331a77fd767e098-1504690484008" ukl:CommentaryRef="key-9dfb53d3a07976fd0331a77fd767e098">
<noteRef uk:name="commentary" href="#key-9dfb53d3a07976fd0331a77fd767e098" class="commentary"/>
; and
</ins>
</p>
</content>
</level>
</subsection>
<level class="para1" eId="section-24-e">
<num>
<ins ukl:ChangeId="key-9dfb53d3a07976fd0331a77fd767e098-1504690484008" ukl:CommentaryRef="key-9dfb53d3a07976fd0331a77fd767e098">(e)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-9dfb53d3a07976fd0331a77fd767e098-1504690484008" ukl:CommentaryRef="key-9dfb53d3a07976fd0331a77fd767e098">such other conditions as may be prescribed are satisfied.</ins>
</p>
</content>
</level>
<subsection eId="section-24-4A">
<num>
<noteRef href="#M_F_60a76f53-698c-4f43-ecdf-bf00bf6138c0" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4A)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-24-4B">
<num>
<noteRef href="#M_F_0f94a10f-3e45-4ae8-e871-76cf238b6912" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4B)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-24-5">
<num>
<noteRef href="#key-54dafb7d5e8a2e8ed0307c35700d4c2f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>
If the member has died without effect being given to protected rights under subsection
<ins class="first last" ukl:ChangeId="d29p2623" ukl:CommentaryRef="c11720101">
<noteRef uk:name="commentary" href="#c11720101" class="commentary"/>
(1A),
</ins>
(2), (3)
<ins class="first last" ukl:ChangeId="M_F_340da28d-0f81-46cd-a242-bb8d81397624-1508342144802" ukl:CommentaryRef="M_F_340da28d-0f81-46cd-a242-bb8d81397624">
<noteRef uk:name="commentary" href="#M_F_340da28d-0f81-46cd-a242-bb8d81397624" class="commentary"/>
or (4)
</ins>
, effect may be given to them in such manner as may be prescribed.
</p>
</content>
</subsection>
<subsection eId="section-24-6">
<num>(6)</num>
<content>
<p>No transaction is to be taken to give effect to protected rights unless it falls within this section.</p>
</content>
</subsection>
<subsection eId="section-24-7">
<num>
<noteRef href="#c11720121" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-24-8">
<num>
<noteRef href="#key-1fa5126b07e9222435ddfa3ffe4b3576" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first" ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">
<noteRef uk:name="commentary" href="#c11720131" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">In this section and sections 24A, 24B and 25—</ins>
</p>
</content>
</subsection>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">“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;</ins>
</p>
</item>
<item>
<p>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">“the starting date, means the date</ins>
<noteRef href="#M_F_1f02f4e9-d117-4e10-fdcf-ecf0eafa2c21" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">... by reference to which the member elects to begin to receive payments under the interim arrangement;”</ins>
</p>
</item>
<item>
<p>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">“the termination date” means the date by reference to which the member (or, where section 24A(2) applies, the member’s </ins>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">
<ins class="first last" ukl:ChangeId="key-08ac81d2c3cc089866a13e8b63e2810a-1508343028140" ukl:CommentaryRef="key-08ac81d2c3cc089866a13e8b63e2810a">
<noteRef uk:name="commentary" href="#key-08ac81d2c3cc089866a13e8b63e2810a" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">) elects to terminate the interim arrangement,</ins>
<noteRef href="#key-61637983192fe1ee69b6b3b74adbc65e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p2644" ukl:CommentaryRef="c11720131">...</ins>
</p>
</item>
</blockList>
</intro>
<subsection eId="section-24-9">
<num>
<ins class="first" ukl:ChangeId="d29p2674" ukl:CommentaryRef="c11720141">
<noteRef uk:name="commentary" href="#c11720141" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2674" ukl:CommentaryRef="c11720141">This section is subject to section 28A.</ins>
</p>
</content>
</subsection>
</hcontainer>
</section>
<section eId="section-24A">
<num>
<ins class="first" ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<noteRef uk:name="commentary" href="#c11720151" class="commentary"/>
24A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151"> Requirements for interim arrangements.</ins>
</heading>
<subsection eId="section-24A-1">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">An interim arrangement must provide for payments to be made to the member, and, where subsection (2) applies, to the member’s </ins>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="first last" ukl:ChangeId="key-4778478b1e7fd363026e7727e08b5634-1508405753662" ukl:CommentaryRef="key-4778478b1e7fd363026e7727e08b5634">
<noteRef uk:name="commentary" href="#key-4778478b1e7fd363026e7727e08b5634" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">, throughout the interim period, at intervals not exceeding twelve months </ins>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="first last" ukl:ChangeId="key-a74b7085d3cf568e47f295525e59b3c4-1536834786019" ukl:CommentaryRef="key-a74b7085d3cf568e47f295525e59b3c4">
<noteRef uk:name="commentary" href="#key-a74b7085d3cf568e47f295525e59b3c4" class="commentary"/>
but the member, widow, widower or surviving civil partner may forbear to receive such payments
</ins>
</ins>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-2">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">This subsection applies where the member dies during the interim period and is survived by a </ins>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="first last" ukl:ChangeId="key-4778478b1e7fd363026e7727e08b5634-1508405664170" ukl:CommentaryRef="key-4778478b1e7fd363026e7727e08b5634">
<noteRef uk:name="commentary" href="#key-4778478b1e7fd363026e7727e08b5634" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<noteRef href="#key-d45179f6f4736f57f129f9f0250bcd08" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">....</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-3">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">The aggregate amount of payments made to a person under an interim arrangement in each successive period of twelve months </ins>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution first" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">
<noteRef uk:name="commentary" href="#key-8cf08c1584e6d4b011f83471d5414a18" class="commentary"/>
(“the aggregate payment”) must not be greater than—
</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-24A-3-a">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">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,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-3-b">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">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,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-3-c">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">(c)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">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</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-3-d">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">(d)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">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.</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="substitution last" ukl:ChangeId="key-8cf08c1584e6d4b011f83471d5414a18-1536834961987" ukl:CommentaryRef="key-8cf08c1584e6d4b011f83471d5414a18">This is subject to subsection (3A).</ins>
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-24A-3A">
<num>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="first" ukl:ChangeId="key-ae7fe0c97476168113f4c511770a102d-1536835106696" ukl:CommentaryRef="key-ae7fe0c97476168113f4c511770a102d">
<noteRef uk:name="commentary" href="#key-ae7fe0c97476168113f4c511770a102d" class="commentary"/>
(3A)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">
<ins class="last" ukl:ChangeId="key-ae7fe0c97476168113f4c511770a102d-1536835106696" ukl:CommentaryRef="key-ae7fe0c97476168113f4c511770a102d">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.</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-4">
<num>
<noteRef href="#key-78962413e59f3b883b0e9050261a1715" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-5">
<num>
<noteRef href="#key-78962413e59f3b883b0e9050261a1715" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">(5)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2684" ukl:CommentaryRef="c11720151">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-24B">
<num>
<ins class="first" ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">
<noteRef uk:name="commentary" href="#c11720211" class="commentary"/>
24B
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211"> Information about interim arrangements.</ins>
</heading>
<subsection eId="section-24B-1">
<num>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">The trustees or managers of a personal pension scheme must, if required to do so by the </ins>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">
<ins class="first last" ukl:ChangeId="d29p2790" ukl:CommentaryRef="c11720231">
<noteRef uk:name="commentary" href="#c11720231" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">, produce any document relevant to—</ins>
</p>
</intro>
<level class="para1" eId="section-24B-1-a">
<num>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">the level of payments made under any interim arrangement, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24B-1-b">
<num>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">the value of protected rights to which such an arrangement gives effect,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">or otherwise connected with the making of payments under such an arrangement.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-24B-2">
<num>
<ins ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">(2)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2776" ukl:CommentaryRef="c11720211">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-25">
<num>25</num>
<heading> The pension and annuity requirements.</heading>
<subsection eId="section-25-1">
<num>(1)</num>
<intro>
<p>For the purposes of section 24 a pension complies with the pension requirements if—</p>
</intro>
<level class="para1" eId="section-25-1-a">
<num>
<noteRef href="#M_F_270bc885-8a19-47d7-e881-5bdd81fb1dc6" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first" ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">in the case of an occupational pension scheme it commences on a </ins>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">
<ins class="first last" ukl:ChangeId="key-ea4547ef93087a56975dd3f5a87d2f58-1508336038440" ukl:CommentaryRef="key-ea4547ef93087a56975dd3f5a87d2f58">
<noteRef uk:name="commentary" href="#key-ea4547ef93087a56975dd3f5a87d2f58" class="commentary"/>
date that is not later than the member’s 65th birthday, or on
</ins>
</ins>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035"> such later date as has been agreed by him, and continues until the date of his death, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-25-1-aa">
<num>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">(aa)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">in the case of a personal pension scheme—</ins>
</p>
</intro>
<level class="para2" eId="section-25-1-aa-i">
<num>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">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</ins>
</p>
</content>
</level>
<level class="para2" eId="section-25-1-aa-ii">
<num>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">otherwise, it commences on such a date as had been agreed by the member </ins>
<noteRef href="#M_F_ef96ecfc-4cc3-43dc-9e1c-0a0d9dcc38f9" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="M_F_990bd618-07d5-4509-c75d-d27a9b05a975-1539097561035">... and continues until the date of his death;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-25-1-b">
<num>(b)</num>
<intro>
<p>
in a case where the member dies while it is payable to him and is survived by a
<ins class="substitution first last" ukl:ChangeId="key-b57b967979618e528655b2cfd7c4e065-1509980102636" ukl:CommentaryRef="key-b57b967979618e528655b2cfd7c4e065">
<noteRef uk:name="commentary" href="#key-b57b967979618e528655b2cfd7c4e065" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</p>
</intro>
<level class="para2" eId="section-25-1-b-i">
<num>(i)</num>
<content>
<p>
it is payable to the
<ins class="substitution first last" ukl:ChangeId="key-b57b967979618e528655b2cfd7c4e065-1509980113537" ukl:CommentaryRef="key-b57b967979618e528655b2cfd7c4e065">
<noteRef uk:name="commentary" href="#key-b57b967979618e528655b2cfd7c4e065" class="commentary"/>
widow, widower or surviving civil partner
</ins>
in prescribed circumstances and for the prescribed period at an annual rate which at any given time is one-half of the rate at which it would have been payable to the member if the member had been living at that time; or
</p>
</content>
</level>
<level class="para2" eId="section-25-1-b-ii">
<num>(ii)</num>
<content>
<p>
where that annual rate would not exceed a prescribed amount and the circumstances are such as may be prescribed, a lump sum calculated in
<ins class="first last" ukl:ChangeId="d29p2887" ukl:CommentaryRef="c11720321">
<noteRef uk:name="commentary" href="#c11720321" class="commentary"/>
the prescribed manner
</ins>
is provided in lieu of it.
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-25-2">
<num>(2)</num>
<content>
<p>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).</p>
</content>
</subsection>
<subsection eId="section-25-3">
<num>(3)</num>
<intro>
<p>For the purposes of section 24 an annuity complies with the annuity requirements if—</p>
</intro>
<level class="para1" eId="section-25-3-a">
<num>(a)</num>
<content>
<p>it satisfies the requirements mentioned in subsections (1) and (2) (taking the references in those subsections to pensions as references to annuities); and</p>
</content>
</level>
<level class="para1" eId="section-25-3-b">
<num>(b)</num>
<intro>
<p>
it is provided by an
<ins class="first last" ukl:ChangeId="d29p2915" ukl:CommentaryRef="c11720331">
<noteRef uk:name="commentary" href="#c11720331" class="commentary"/>
insurer
</ins>
which—
</p>
</intro>
<level class="para2" eId="section-25-3-b-i">
<num>(i)</num>
<content>
<p>satisfies prescribed conditions;</p>
</content>
</level>
<level class="para2" eId="section-25-3-b-ii">
<num>(ii)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para2" eId="section-25-3-b-iii">
<num>(iii)</num>
<content>
<p>
subject to subsection (4), has been chosen by the member
<ins class="first" ukl:ChangeId="d29p2937" ukl:CommentaryRef="c11720341">
<noteRef uk:name="commentary" href="#c11720341" class="commentary"/>
or, where section 24A(2) applies, the member’s
</ins>
<ins ukl:ChangeId="d29p2937" ukl:CommentaryRef="c11720341">
<ins class="substitution first last" ukl:ChangeId="key-b331cd0d38fc3c2c4c5a66811cffa95f-1509980135721" ukl:CommentaryRef="key-b331cd0d38fc3c2c4c5a66811cffa95f">
<noteRef uk:name="commentary" href="#key-b331cd0d38fc3c2c4c5a66811cffa95f" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p2937" ukl:CommentaryRef="c11720341"> .</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-25-4">
<num>(4)</num>
<content>
<p>
A member
<ins class="first" ukl:ChangeId="d29p2947" ukl:CommentaryRef="c11720351">
<noteRef uk:name="commentary" href="#c11720351" class="commentary"/>
(or a member’s
</ins>
<ins ukl:ChangeId="d29p2947" ukl:CommentaryRef="c11720351">
<ins class="substitution first last" ukl:ChangeId="key-9ab3752651869b2c1cc161abf77eef18-1509980155425" ukl:CommentaryRef="key-9ab3752651869b2c1cc161abf77eef18">
<noteRef uk:name="commentary" href="#key-9ab3752651869b2c1cc161abf77eef18" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p2947" ukl:CommentaryRef="c11720351">)</ins>
is only to be taken to have chosen an
<ins class="first last" ukl:ChangeId="d29p2951" ukl:CommentaryRef="c11720361">
<noteRef uk:name="commentary" href="#c11720361" class="commentary"/>
insurer
</ins>
if he gives notice of his choice to the trustees or managers of the scheme within the prescribed period and in such manner and form as may be prescribed, and with any such supporting evidence as may be prescribed; and, if he does not do so, the trustees or managers may themselves choose the
<ins class="first last" ukl:ChangeId="d29p2955" ukl:CommentaryRef="c11720361">
<noteRef uk:name="commentary" href="#c11720361" class="commentary"/>
insurer
</ins>
instead.
</p>
</content>
</subsection>
</section>
<section eId="section-26">
<num>26</num>
<heading> Securing of liability for protected rights.</heading>
<subsection eId="section-26-1">
<num>(1)</num>
<intro>
<p>
The
<ins class="first last" ukl:ChangeId="d29p2973" ukl:CommentaryRef="c11720391">
<noteRef uk:name="commentary" href="#c11720391" class="commentary"/>
Inland Revenue
</ins>
must be satisfied that the scheme complies with any such requirements as may be prescribed for meeting the whole or a prescribed part of any liability in respect of protected rights under the scheme which the scheme is unable to meet from its own resources—
</p>
</intro>
<level class="para1" eId="section-26-1-a">
<num>(a)</num>
<content>
<p>by reason of the commission by any person of a criminal offence;</p>
</content>
</level>
<level class="para1" eId="section-26-1-b">
<num>(b)</num>
<content>
<p>in such other circumstances as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-26-2">
<num>(2)</num>
<content>
<p>Subsection (1) does not apply to a public service pension scheme.</p>
</content>
</subsection>
</section>
<section eId="section-27">
<num>27</num>
<heading> Investment and resources of schemes.</heading>
<subsection eId="section-27-1">
<num>
<noteRef href="#c11720491" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-27-2">
<num>(2)</num>
<hcontainer name="wrapper2">
<intro>
<p>The scheme must comply with such requirements as may be prescribed as regards the part—</p>
</intro>
<level class="para1" eId="section-27-2-a">
<num>(a)</num>
<content>
<p>of any payment that is made to the scheme by or on behalf of a member of the scheme;</p>
</content>
</level>
<level class="para1" eId="section-27-2-b">
<num>(b)</num>
<content>
<p>of any income or capital gain arising from the investment of such a payment; or</p>
</content>
</level>
<level class="para1" eId="section-27-2-c">
<num>(c)</num>
<content>
<p>of the value of rights under the scheme,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>that may be used—</p>
</intro>
<level class="para1" eId="section-27-2-i">
<num>(i)</num>
<intro>
<p>to defray the administrative expenses of the scheme;</p>
</intro>
<level class="para2" eId="section-27-2-i-ii">
<num>(ii)</num>
<content>
<p>to pay commission; or</p>
</content>
</level>
<level class="para2" eId="section-27-2-i-iii">
<num>(iii)</num>
<content>
<p>in any other way which does not result in the provision of benefits for or in respect of members.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-27-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>Subject to subsection (4)—</p>
</intro>
<level class="para1" eId="section-27-3-a">
<num>(a)</num>
<content>
<p>
in the case of an occupational pension scheme, all minimum payments
<ins class="first last" ukl:ChangeId="d29p3066" ukl:CommentaryRef="c11720501">
<noteRef uk:name="commentary" href="#c11720501" class="commentary"/>
and payments under section 38A(3)
</ins>
and any payments made by the
<ins class="first last" ukl:ChangeId="d29p3070" ukl:CommentaryRef="c11720511">
<noteRef uk:name="commentary" href="#c11720511" class="commentary"/>
Inland Revenue
</ins>
under Article 9 of the
<noteRef href="#c11720521" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security (Northern Ireland) Order 1986, and
</p>
</content>
</level>
<level class="para1" eId="section-27-3-b">
<num>(b)</num>
<content>
<p>in the case of a personal pension scheme, all minimum contributions,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-27-3-i">
<num>(i)</num>
<intro>
<p>to defray the administrative expenses of the scheme; or</p>
</intro>
<level class="para2" eId="section-27-3-i-ii">
<num>(ii)</num>
<content>
<p>to pay commission.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-27-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-27-5">
<num>
<ins class="first" ukl:ChangeId="d29p3102" ukl:CommentaryRef="c11720531">
<noteRef uk:name="commentary" href="#c11720531" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3102" ukl:CommentaryRef="c11720531">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-28">
<num>28</num>
<heading> Suspension or forfeiture.</heading>
<content>
<p>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.</p>
</content>
</section>
<section eId="section-28A">
<num>
<ins class="first" ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">
<noteRef uk:name="commentary" href="#c11720541" class="commentary"/>
28A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541"> Discharge of protected rights on winding up: insurance policies.</ins>
</heading>
<subsection eId="section-28A-1">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">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—</ins>
</p>
</intro>
<level class="para1" eId="section-28A-1-a">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">taking out an appropriate policy of insurance, or a number of such policies, under which the member is the beneficiary, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-28A-1-b">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">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.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-28A-2">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">A policy of insurance is appropriate for the purposes of this section if—</ins>
</p>
</intro>
<level class="para1" eId="section-28A-2-a">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">the </ins>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">
<ins class="substitution first last" ukl:ChangeId="d29p3160" ukl:CommentaryRef="c17274961">
<noteRef uk:name="commentary" href="#c17274961" class="commentary"/>
insurer
</ins>
</ins>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541"> with which it is or was taken out or entered into—</ins>
</p>
</intro>
<level class="para2" eId="section-28A-2-a-i">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">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 </ins>
<noteRef href="#c17274971" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">. . . long-term insurance business </ins>
<noteRef href="#c17274991" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">. . . in the United Kingdom or any other member State, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-28A-2-a-ii">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">satisfies, or at that time satisfied, prescribed requirements, and</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-28A-2-b">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-28A-2-c">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">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</ins>
</p>
</content>
</level>
<level class="para1" eId="section-28A-2-d">
<num>
<ins ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">(d)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3123" ukl:CommentaryRef="c11720541">it satisfies such other requirements as may be prescribed.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-29">
<num>29</num>
<heading> Tax requirements to prevail over certification requirements.</heading>
<content>
<p>
Nothing in sections 22 to 28 shall be taken to prejudice any requirements with which
<ins class="substitution first last" ukl:ChangeId="key-ca462e63b477ea057d9b372d92fb4fae-1536835360639" ukl:CommentaryRef="key-ca462e63b477ea057d9b372d92fb4fae">
<noteRef uk:name="commentary" href="#key-ca462e63b477ea057d9b372d92fb4fae" class="commentary"/>
a registered pension scheme must comply under Part 4 of the Finance Act 2004
</ins>
.
</p>
</content>
</section>
<section eId="section-29A">
<num>
<ins class="first" ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">
<noteRef uk:name="commentary" href="#c11720601" class="commentary"/>
29A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601"> Appropriate schemes: “Blowing the whistle”.</ins>
</heading>
<subsection eId="section-29A-1">
<num>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">If any person acting as an auditor or actuary of an appropriate scheme has reasonable cause to believe that—</ins>
</p>
</intro>
<level class="para1" eId="section-29A-1-a">
<num>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">any requirement which, in the case of the scheme, is required by section 5(5)(a) to be satisfied is not satisfied, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-29A-1-b">
<num>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">the failure to satisfy the requirement is likely to be of material significance in the exercise by the </ins>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">
<ins class="first last" ukl:ChangeId="d29p3236" ukl:CommentaryRef="c11720611">
<noteRef uk:name="commentary" href="#c11720611" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601"> of any of </ins>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">
<ins class="first last" ukl:ChangeId="d29p3240" ukl:CommentaryRef="c11720621">
<noteRef uk:name="commentary" href="#c11720621" class="commentary"/>
their
</ins>
</ins>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601"> functions relating to appropriate schemes,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">that person must immediately give a written report of the matter to the </ins>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">
<ins class="first last" ukl:ChangeId="d29p3246" ukl:CommentaryRef="c11720611">
<noteRef uk:name="commentary" href="#c11720611" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-29A-2">
<num>
<ins ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">(2)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3211" ukl:CommentaryRef="c11720601">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.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-cancellation-variation-surrender-and-refusal-of-certificates">
<heading> Cancellation, variation, surrender and refusal of certificates</heading>
<section eId="section-30">
<num>30</num>
<heading> Cancellation, variation, surrender and refusal of certificates.</heading>
<subsection eId="section-30-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-30-1-a">
<num>
<ins class="first" ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">
<noteRef uk:name="commentary" href="#c11720801" class="commentary"/>
(a)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">in the case of a contracting-out certificate—</ins>
</p>
</intro>
<level class="para2" eId="section-30-1-a-i">
<num>
<ins ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">on any change of circumstances affecting the treatment of an employment as contracted-out employment or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-30-1-a-ii">
<num>
<ins ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">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 </ins>
<ins ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">
<ins class="first last" ukl:ChangeId="d29p3294" ukl:CommentaryRef="c11720811">
<noteRef uk:name="commentary" href="#c11720811" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p3275" ukl:CommentaryRef="c11720801">, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 5(2B) are satisfied; and</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-30-1-b">
<num>(b)</num>
<content>
<p>in the case of an appropriate scheme certificate, on any relevant change of circumstances.</p>
</content>
</level>
</subsection>
<subsection eId="section-30-2">
<num>(2)</num>
<intro>
<p>
Regulations may enable the
<ins class="first last" ukl:ChangeId="d29p3311" ukl:CommentaryRef="c11720811">
<noteRef uk:name="commentary" href="#c11720811" class="commentary"/>
Inland Revenue
</ins>
to cancel or vary a contracting-out certificate where—
</p>
</intro>
<level class="para1" eId="section-30-2-a">
<num>(a)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p3320" ukl:CommentaryRef="c11720831">
<noteRef uk:name="commentary" href="#c11720831" class="commentary"/>
they have
</ins>
reason to suppose that any employment to which it relates ought not to be treated as contracted-out employment in accordance with the certificate; and
</p>
</content>
</level>
<level class="para1" eId="section-30-2-b">
<num>(b)</num>
<content>
<p>the employer does not show that it ought to be so treated.</p>
</content>
</level>
</subsection>
<subsection eId="section-30-3">
<num>(3)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-30-3-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-30-3-b">
<num>(b)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-30-4">
<num>(4)</num>
<content>
<p>
A contracting-out certificate in respect of any employment may be withheld or cancelled by the
<ins class="first last" ukl:ChangeId="d29p3356" ukl:CommentaryRef="c11720811">
<noteRef uk:name="commentary" href="#c11720811" class="commentary"/>
Inland Revenue
</ins>
if
<ins class="first last" ukl:ChangeId="d29p3360" ukl:CommentaryRef="c11720851">
<noteRef uk:name="commentary" href="#c11720851" class="commentary"/>
they consider
</ins>
that there are circumstances which make it inexpedient that the employment should be or, as the case may be, continue to be, contracted-out employment by reference to the scheme, notwithstanding that the relevant scheme is one that
<ins class="first last" ukl:ChangeId="d29p3364" ukl:CommentaryRef="c11720861">
<noteRef uk:name="commentary" href="#c11720861" class="commentary"/>
they
</ins>
would otherwise treat as proper to be contracted-out in relation to all earners in that employment.
</p>
</content>
</subsection>
<subsection eId="section-30-5">
<num>(5)</num>
<content>
<p>
An appropriate scheme certificate may be withheld or cancelled by the
<ins class="first last" ukl:ChangeId="d29p3374" ukl:CommentaryRef="c11720811">
<noteRef uk:name="commentary" href="#c11720811" class="commentary"/>
Inland Revenue
</ins>
if
<ins class="first last" ukl:ChangeId="d29p3378" ukl:CommentaryRef="c11720851">
<noteRef uk:name="commentary" href="#c11720851" class="commentary"/>
they consider
</ins>
that there are circumstances which make it inexpedient that the scheme should be or continue to be an appropriate scheme, notwithstanding that
<ins class="first last" ukl:ChangeId="d29p3382" ukl:CommentaryRef="c11720861">
<noteRef uk:name="commentary" href="#c11720861" class="commentary"/>
they
</ins>
would otherwise issue such a certificate or not cancel such a certificate.
</p>
</content>
</subsection>
<subsection eId="section-30-6">
<num>
<ins class="first" ukl:ChangeId="d29p3386" ukl:CommentaryRef="c11720901">
<noteRef uk:name="commentary" href="#c11720901" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3386" ukl:CommentaryRef="c11720901">Without prejudice to their powers apart from this subsection, the </ins>
<ins ukl:ChangeId="d29p3386" ukl:CommentaryRef="c11720901">
<ins class="first last" ukl:ChangeId="d29p3393" ukl:CommentaryRef="c11720811">
<noteRef uk:name="commentary" href="#c11720811" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p3386" ukl:CommentaryRef="c11720901"> may withhold or cancel a contracting-out certificate in respect of a scheme if they consider that the rules of the scheme are such that persons over particular ages may be prevented from participating in the scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-30-7">
<num>
<ins class="first" ukl:ChangeId="d29p3398" ukl:CommentaryRef="c11720921">
<noteRef uk:name="commentary" href="#c11720921" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3398" ukl:CommentaryRef="c11720921">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 </ins>
<ins ukl:ChangeId="d29p3398" ukl:CommentaryRef="c11720921">
<ins class="first last" ukl:ChangeId="d29p3405" ukl:CommentaryRef="c11720811">
<noteRef uk:name="commentary" href="#c11720811" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p3398" ukl:CommentaryRef="c11720921"> may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate.</ins>
</p>
</content>
</subsection>
<subsection eId="section-30-8">
<num>(8)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-31">
<num>31</num>
<heading> Surrender and cancellation of contracting-out certificates: issue of further certificates.</heading>
<subsection eId="section-31-1">
<num>(1)</num>
<intro>
<p>This section applies in any case where—</p>
</intro>
<level class="para1" eId="section-31-1-a">
<num>(a)</num>
<content>
<p>a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and</p>
</content>
</level>
<level class="para1" eId="section-31-1-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
</subsection>
<subsection eId="section-31-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-31-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-31-4">
<num>(4)</num>
<content>
<p>Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.</p>
</content>
</subsection>
<subsection eId="section-31-5">
<num>(5)</num>
<hcontainer name="wrapper2">
<intro>
<p>For the purposes of subsection (1)—</p>
</intro>
<level class="para1" eId="section-31-5-a">
<num>(a)</num>
<content>
<p>an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and</p>
</content>
</level>
<level class="para1" eId="section-31-5-b">
<num>(b)</num>
<content>
<p>an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>shall be treated as one employment if, in the opinion of the Board—</p>
</intro>
<level class="para1" eId="section-31-5-i">
<num>(i)</num>
<intro>
<p>they are substantially the same, however described; or</p>
</intro>
<level class="para2" eId="section-31-5-i-ii">
<num>(ii)</num>
<content>
<p>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.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
<subsection eId="section-31-6">
<num>(6)</num>
<content>
<p>Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.</p>
</content>
</subsection>
</section>
<section eId="section-32">
<num>32</num>
<heading> Surrender and cancellation of contracting-out certificates: cancellation of further certificates.</heading>
<subsection eId="section-32-1">
<num>(1)</num>
<intro>
<p>This section applies in any case where—</p>
</intro>
<level class="para1" eId="section-32-1-a">
<num>(a)</num>
<content>
<p>a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;</p>
</content>
</level>
<level class="para1" eId="section-32-1-b">
<num>(b)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-32-1-c">
<num>(c)</num>
<content>
<p>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.</p>
</content>
</level>
</subsection>
<subsection eId="section-32-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-32-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-32-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-32-5">
<num>(5)</num>
<content>
<p>Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.</p>
</content>
</subsection>
<subsection eId="section-32-6">
<num>(6)</num>
<content>
<p>
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
<noteRef href="#c11720951" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992 as may be prescribed.
</p>
</content>
</subsection>
<subsection eId="section-32-7">
<num>(7)</num>
<hcontainer name="wrapper2">
<intro>
<p>For the purposes of subsection (1)—</p>
</intro>
<level class="para1" eId="section-32-7-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-32-7-b">
<num>(b)</num>
<content>
<p>an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>shall be treated as one employment if, in the opinion of the Board—</p>
</intro>
<level class="para1" eId="section-32-7-i">
<num>(i)</num>
<intro>
<p>they are substantially the same, however described; or</p>
</intro>
<level class="para2" eId="section-32-7-i-ii">
<num>(ii)</num>
<content>
<p>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.</p>
</content>
</level>
</level>
</hcontainer>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-alteration-of-scheme-rules-after-certification">
<heading> Alteration of scheme rules after certification</heading>
<section eId="section-33">
<num>
<ins class="first" ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">
<noteRef uk:name="commentary" href="#c11721021" class="commentary"/>
33
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021"> Alteration of rules of contracted-out schemes.</ins>
</heading>
<subsection eId="section-33-1">
<num>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">Except in prescribed circumstances, the rules of a contracted-out scheme cannot be altered unless the alteration is of a prescribed description.</ins>
</p>
</content>
</subsection>
<subsection eId="section-33-2">
<num>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-33-3">
<num>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-33-4">
<num>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">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 </ins>
<ins ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021">
<ins class="first last" ukl:ChangeId="key-45b1a03bc022b85098e4bc82ebffaf45-1509980303924" ukl:CommentaryRef="key-45b1a03bc022b85098e4bc82ebffaf45">
<noteRef uk:name="commentary" href="#key-45b1a03bc022b85098e4bc82ebffaf45" class="commentary"/>
or surviving civil partner
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p3601" ukl:CommentaryRef="c11721021"> of an earner only in such cases as may be prescribed.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-34">
<num>34</num>
<heading> Alteration of rules of appropriate schemes.</heading>
<subsection eId="section-34-1">
<num>(1)</num>
<intro>
<p>Where an appropriate scheme certificate has been issued, no alteration of the rules of the relevant scheme shall be made so as—</p>
</intro>
<level class="para1" eId="section-34-1-a">
<num>(a)</num>
<content>
<p>to affect any of the matters dealt with in sections 22 to 29; or</p>
</content>
</level>
<level class="para1" eId="section-34-1-b">
<num>(b)</num>
<content>
<p>to cause the scheme to take a different permitted form from that previously taken,</p>
</content>
</level>
<wrapUp>
<p>
<noteRef href="#c11721191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</wrapUp>
</subsection>
<subsection eId="section-34-2">
<num>(2)</num>
<intro>
<p>Subsection (1) does not apply</p>
</intro>
<level class="para1" eId="section-34-2-a">
<num>
<ins class="first last" ukl:ChangeId="key-1e591cf51375155994fb0c4d115ee9e9-1509980453438" ukl:CommentaryRef="key-1e591cf51375155994fb0c4d115ee9e9">
<noteRef uk:name="commentary" href="#key-1e591cf51375155994fb0c4d115ee9e9" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
to an alteration of a prescribed description
<ins class="first" ukl:ChangeId="key-9ab02b0ea7bd83edf1c14dfd4fe68242-1509980626157" ukl:CommentaryRef="key-9ab02b0ea7bd83edf1c14dfd4fe68242">
<noteRef uk:name="commentary" href="#key-9ab02b0ea7bd83edf1c14dfd4fe68242" class="commentary"/>
; or
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-34-2-b">
<num>
<ins ukl:ChangeId="key-9ab02b0ea7bd83edf1c14dfd4fe68242-1509980626157" ukl:CommentaryRef="key-9ab02b0ea7bd83edf1c14dfd4fe68242">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-9ab02b0ea7bd83edf1c14dfd4fe68242-1509980626157" ukl:CommentaryRef="key-9ab02b0ea7bd83edf1c14dfd4fe68242">where the rules of the relevant scheme are altered to make provision for pensions for surviving civil partners</ins>
.
</p>
</content>
</level>
</subsection>
<subsection eId="section-34-3">
<num>(3)</num>
<content>
<p>
Subject to subsection (4), any alteration to which subsection (1) applies shall be void
<noteRef href="#c11721201" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ..
</p>
</content>
</subsection>
<subsection eId="section-34-4">
<num>(4)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p3681" ukl:CommentaryRef="c11721211">
<noteRef uk:name="commentary" href="#c11721211" class="commentary"/>
Regulations made by virtue of subsection (2) may
</ins>
, operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.
</p>
</content>
</subsection>
<subsection eId="section-34-5">
<num>(5)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-34-6">
<num>(6)</num>
<intro>
<p>The reference in subsection (1)(b) to a permitted form is to one of the following forms, namely—</p>
</intro>
<level class="para1" eId="section-34-6-a">
<num>(a)</num>
<content>
<p>an arrangement for the issue of insurance policies or annuity contracts;</p>
</content>
</level>
<level class="para1" eId="section-34-6-b">
<num>(b)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p3709" ukl:CommentaryRef="c11721221">
<noteRef uk:name="commentary" href="#c11721221" class="commentary"/>
is an authorised unit trust scheme
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-34-6-c">
<num>(c)</num>
<content>
<p>
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
<noteRef href="#c11721231" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Building Societies Act 1986)).
</p>
</content>
</level>
<level class="para1" eId="section-34-6-d">
<num>
<ins class="substitution first" ukl:ChangeId="key-8dd0bc9e2143b74a0bcbce9348c5d095-1499697077342" ukl:CommentaryRef="key-8dd0bc9e2143b74a0bcbce9348c5d095">
<noteRef uk:name="commentary" href="#key-8dd0bc9e2143b74a0bcbce9348c5d095" class="commentary"/>
(d)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-8dd0bc9e2143b74a0bcbce9348c5d095-1499697077342" ukl:CommentaryRef="key-8dd0bc9e2143b74a0bcbce9348c5d095">an open-ended investment company within the meaning of the Open-Ended Investment Companies Regulations (Northern Ireland) 2004.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-34-6A">
<num>
<ins class="first" ukl:ChangeId="d29p3728" ukl:CommentaryRef="c11721251">
<noteRef uk:name="commentary" href="#c11721251" class="commentary"/>
(6A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3728" ukl:CommentaryRef="c11721251">“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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-34-7">
<num>(7)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-general-regulations-as-to-administration-of-part-iii">
<heading> General regulations as to administration of Part III</heading>
<section eId="section-35">
<num>35</num>
<heading> General power to make regulations.</heading>
<content>
<p>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.</p>
</content>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>