http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/2013-04-08Pension 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 Participation2013-04-08 Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and DutiesChapter I Certification Preliminary Issue of contracting-out <CommentaryRef Ref="key-066e0eaf5091538a998a90b9b89c6b9c"/>... certificates.31Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.1AIn this Act such a certificate is referred to as “a contracting-out certificate”.2The regulations shall provide for contracting-out certificates to be issued to employers and to specify—athe employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; andbthe occupational pension schemes by reference to which those employments are to be so treated.2AThe regulations may provide, in the case of contracting-out certificates issued before the principal appointed day, for their cancellation by virtue of the regulations—aat the end of a prescribed period beginning with (and including) that day, orbif 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.2BIn 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.3An 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7Except in prescribed circumstances, no contracting-out certificate ... shall have effect from a date earlier than that on which the certificate is issued.8References in this Act to a contracting-out certificate, a contracted-out scheme and to contracting-out in a context relating to a money purchase contracted-out scheme are to be construed in accordance with section 176A. Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.41The employment of an earner in employed earner’s employment is “contracted-out employment” in relation to him during any period in which a he is under pensionable age; aahis 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”); bthere 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.1AIn addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to him during that period if—ahe was under pensionable age;bhis employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, andcthere was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.2In 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; andminimum 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 applicable 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 tax year in which the week falls as specified in an order made under section 38B (as it had effect before the abolition date) .2AIn subsection (2) “the applicable limit” means—ain relation to a tax year before 2009–10, the upper earnings limit;bin relation to 2009–10 or any subsequent tax year, the upper accrual point.3Regulations may make provision—afor the manner in which, and time at which or period within which, minimum payments are to be made;bfor the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;cfor 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;dfor 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;efor 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;fwithout 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;gfor the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; andhfor 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.4Any 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.5Regulations 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 Requirements for certification of schemes: general.51Subject to subsection (4), an occupational pension scheme can be contracted-out in relation to an earner’s employment only if it satisfies subsection (2) ....2An occupational pension scheme satisfies this subsection only if—ain relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A); andbin relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).2AThe conditions of this subsection are that—athe scheme complies in all respects with sections 9 to 20E or, in such cases or classes of case as may be prescribed, with those sections as modified by regulations; andbthe rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.2BThe conditions of this subsection are that the Inland Revenueare satisfied that—athe scheme complies with section 8A;brestrictions 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;cthe scheme satisfies such other requirements as may be prescribed (which—imust include requirements as to the amount of the resources of the scheme, andiimay 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), anddthe 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.2CRegulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Where 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5ARegulations 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 2004.6In this section “relevant requirements” means—athe requirements of any regulations prescribing the form and content of rules of contracted-out ... schemes; andbsuch other requirements as to form and content (not inconsistent with regulations) as may be imposed by the Department as a condition of contracting-out ... either generally or in relation to a particular scheme. Protected rights and money purchase benefits.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elections as to employments covered by contracting-out certificates.71Subject 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.2Subject 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.3Except 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.4If the Inland Revenue consider that an employer is contravening subsection (3) in relation to any scheme, they mayarefuse to give effect to any election made by him in relation to that scheme; orbcancel any contracting-out certificate held by him in respect of it.5Regulations may make provision—afor 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;bfor 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—ito employees in any employment to which the scheme applies or to which it is proposed that it should apply;iito any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;iiito the trustees and managers of the scheme; andivto such other persons as may be prescribed;cfor 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);dfor 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;efor referring to an industrial tribunal any question—iwhether an organisation is such a trade union as is mentioned in paragraph (b)(ii), oriiwhether the requirements of the regulations as to consultation have been complied with. Determination of basis on which scheme is contracted-out.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="d29p969" CommentaryRef="c11718301"> Requirements for certification of occupational pension schemes applying from the principal appointed day</Addition> The statutory standard.8A1Subject 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.2Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—aearners in employed earner’s employment, orbtheir 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.3For 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.4Regulations 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.5Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared by a prescribed body ....6The 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. Reference scheme.8B1This section applies for the purposes of section 8A.2A reference scheme is an occupational pension scheme which—acomplies with each of subsections (3) and (4), andbcomplies with any prescribed requirements.3In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—afor them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, andbfor the annual rate of the pension at that age to be—i1/80th of average qualifying earning in the last three tax years preceding the end of service,multiplied byiithe number of years service, not exceeding such number as would produce an annual rate equal to half the earnings on which it is calculated.4In relation to widows, widowers or surviving civil partners, a reference scheme is one which provides—afor 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; andbfor entitlements to those pensions to commence on the day following the death of the earners, andcexcept in prescribed circumstances, for the annual rate of those pensions to be—iif 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, oriiif 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, anddif those pensions are payable in respect of earners who die—iotherwise than in pensionable service under the scheme, andiibefore 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).5For 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—aexceed the qualifying earnings factor for that year; andbdo not exceed the applicable limit.6Regulations may modify subsections (2) to (5).7In this section— the applicable limit” means— in relation to a tax year before 2009–10, the upper earnings limit for the year multiplied by 53;in relation to 2009–10 or any subsequent tax year, the upper accrual point multiplied by 53;“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. Transfer, commutation, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>8C1Regulations may prohibit or restrict—athe transfer of any liability—ifor the payment of pensions under a relevant scheme, oriiin respect of accrued rights to such pensions,bthe discharge of any liability to provide pensions under a relevant scheme, orcthe payment of a lump sum instead of a pension payable under a relevant scheme,except in prescribed circumstances or on prescribed conditions.2In 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.3Regulations 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. Entitlement to benefit.8DIn 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 Minimum pensions for earners.91Subject to the provisions of this Part, the scheme must—aprovide for the earner to be entitled to a pension under the scheme if he attains pensionable age; andbcontain 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 12.1ABut a scheme may be amended so as to omit provision of the kind specified in subsection (1)(a) and (b) if the conditions specified in section 20B are satisfied.2In 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—aprovide for her to be entitled to a pension under the scheme if she attains pensionable age . . .bsatisfy such other conditions as may be prescribed.3Subject 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.4Subject 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.5The scheme must provide for the earner’s consent to be required—afor any such postponement by virtue of employment to which the scheme does not relate; andbfor any such postponement after the expiration of five years from the date on which he attains pensionable age.6Equivalent 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.7The 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—awas for him non-participating employment under that legislation; andbwas 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.8In this section “the former legislation” means Part III of the National Insurance Act (Northern Ireland) 1966 and the previous corresponding enactments. Earner’s guaranteed minimum.101An 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.2Subject 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.2AWhere 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Where 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—acompute, in such manner as theythink fit, an amount which shall be regarded as the amount of those earnings; orbtake their amount to be such sum as they may specify in the particular case.5In subsection (2) the “appropriate percentage” means—ain respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—iif the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;iiin any other case 25/N per cent.;bin respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—iif the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;iiin 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 1978.6Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).7For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.8In 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). Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.111Where 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.—aof the amount of that minimum apart from this subsection; orbif 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.2In subsection (1) “week” means any period of seven consecutive days.3Where 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.4Where 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.<Addition ChangeId="d29p1584" CommentaryRef="c11718591"> Reduction of guaranteed minimum in consequence of pension debit.</Addition>11A1Where—aan earner has a guaranteed minimum in relation to the pension provided by a scheme, andbhis 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.2Where 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.3For 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.4For the purposes of this section, the appropriate percentage is—aif the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;bif 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). Revaluation of earnings factors for purposes of s. 10: early leavers, etc.121Subject 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.2The 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”).3Where 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 prescribed4Except 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.5In 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. Minimum pensions for widows and widowers.131Subject 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.1ABut a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 20B are satisfied.2The scheme must contain a rule to the effect that—aif 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;bif 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.cif 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.3The widow’s guaranteed minimum shall be half that of the earner.4The 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 partnerafor 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);bfor 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; andcin 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—icomprises a period during which the widow, widower or surviving civil partner and—aa person of the opposite sex are living together as husband and wife, orba person of the same sex are living together as if they were civil partners, noriifalls after the time of any—amarriage, orbformation of a civil partnership,by the widow or widower or surviving civil partner which takes place after the earner’s death.4BSub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.5The 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 . . ..6The 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.7The 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 .8Where—aa lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), andbthose 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.9For 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. Treatment of insignificant amounts.141Where 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.2Where 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—aapplying 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, andbaggregating the two amounts so calculated. Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.151A 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—aif it is carried out not earlier than the time when that person’s pensionable service terminates; andbif and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; andcif and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.2This section applies to the following transactions—athe taking out of a policy of insurance or a number of such policies;bthe entry into an annuity contract or a number of such contracts;cthe transfer of the benefit of such a policy or policies or such a contract or contracts.3In 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.4A policy of insurance or annuity contract is appropriate for the purposes of this section if—athe insurer with which it is or was taken out or entered into—iis, or was at the relevant time, carrying on . . . long-term insurance business in the United Kingdom or any other EEA state; andiisatisfies, or at the relevant time satisfied, prescribed requirements; andbit may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; andcit 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; anddit satisfies such other requirements as may be prescribed.5The requirements referred to in subsection (1) are—athat the arrangement for securing the amount by means of the policy or contract was made—iat the written request of the earner or, if the earner has died, of the earner’s widow, widower or surviving civil partner; oriiwith the consent of the earner or the widow, widower or surviving civil partner given in writing in a prescribed form;bthat—ithe case is one such as is mentioned in section 92(2); andiithe policy or contract only secures guaranteed minimum pensions;cthat—ithe case is not one such as is mentioned in section 92(2); andiisuch conditions as may be prescribed are satisfied.6In 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transfer of accrued rights.161Regulations may prescribe circumstances in which and conditions subject to which—aa transfer of or a transfer payment in respect of—ian earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;iian 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; oriiithe 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;ba 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.2Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.3Regulations under subsection (1) may provide that any provision of this Part (other than sections 14, 15 and 39 to 41, and sections 27 and 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.4Regulations 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.5The 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) 1954.6In 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. Commutation, surrender and forfeiture.171A 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 13.2Neither 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 Securing of benefits.191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—aguaranteed minimum pensions and accrued rights to guaranteed minimum pensions;bany such benefits as are excluded by section 9(6) from earners’ guaranteed minimum pensions;cpensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; anddstate 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.3The 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—ahe will be entitled on ceasing to be in employment, orbthe earner’s widow, widower or surviving civil partner or any dependant of the earner’s will be entitled on the earner’s death.4Subsections (2) and (3) do not apply to public service pension schemes.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Subsections (2) and (3) do not apply to schemes falling within any category or description prescribed as being exempt from the requirements of those subsections.7If 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.<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20" id="section-20"><Pnumber><CommentaryRef Ref="c11719311"/>20</Pnumber><P1para><UnorderedList Decoration="none"><ListItem><Para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></Para></ListItem></UnorderedList></P1para></P1></P1group><P1group RestrictEndDate="2016-04-06" RestrictStartDate="2009-04-06" RestrictExtent="N.I."><Title><Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Conversion of guaranteed minimum pension into other benefits: introduction</Addition>20AIn this section and sections 20B to 20H—athe rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “guaranteed minimum pension rules”,bGMP conversion” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,ca “GMP-converted scheme” is a scheme which has been subject to GMP conversion,dthe conversion date” means the date on which that amendment takes effect,ethe pre-conversion benefits” means the benefits provided under the scheme immediately before the conversion date (disregarding money purchase benefits),fthe post-conversion benefits” means the benefits which are provided under the converted scheme (disregarding money purchase benefits),gthe converted scheme” means the scheme as it has effect immediately after conversion, andhthe trustees” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The conversion conditions</Addition>20B1This section specifies the conditions referred to in sections 9(1A) and 13(1A) (for exemption from the requirement to guarantee a minimum pension).2Condition 1 is that the post-conversion benefits must be actuarially at least equivalent to the pre-conversion benefits.3Condition 2 is that if the earner was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.4Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.5Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 20D in such circumstances, and during such periods, as are prescribed by regulations.6Condition 5 is that the procedural requirements of section 20E have been complied with.7In applying these conditions to a scheme in respect of an earner—ait is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners, andbit is immaterial (except for Condition 2) whether or not on the conversion date the earner was entitled to the payment of a pension under the scheme.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Actuarial equivalence</Addition>20CRegulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 20B.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Survivors' benefits</Addition>20D1This section specifies the benefits mentioned in Condition 4 of section 20B.2The first benefit is that if the earner dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—abeginning with 6th April 1978, andbending with 5th April 1997.3The second benefit is that if the earner dies (whether before or after attaining normal pension age) leaving a widower or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—abeginning with 6th April 1988, andbending with 5th April 1997.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Procedural requirements</Addition>20E1This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 20B.2The employer in relation to the scheme must consent to the GMP conversion in advance.3The trustees must take all reasonable steps to—aconsult the earner in advance, andbnotify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.4The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—athat the GMP conversion will occur or has occurred, andbthat it affects the earner.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Transfer out</Addition>20F1Regulations may prescribe—arestrictions on the transfer of the earner's accrued rights under a GMP-converted scheme;bconditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme.2Section 16(2) and (5) shall apply to regulations under this section.3Where a member of a non-GMP-converted scheme makes an application under section 91(1), the trustees may with his consent adjust any guaranteed cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Powers to amend schemes</Addition>20G1The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions of section 20B.2The subsisting rights provisions within the meaning of Article 67 of the Pensions (Northern Ireland) Order 1995 shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions of section 20B.3Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.4Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.5In the application of section 20E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Enforcement of GMP conversion conditions</Addition>20H1If the Regulatory Authority thinks that the conditions of section 20B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—ain respect of a specified person or class of person,bto a specified extent, andcas from a specified time.2Where the Regulatory Authority makes an order under subsection (1) it may—arequire the trustees of the scheme concerned to take specified steps;bdeclare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.3An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.4If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 20B is not being complied with, or may not be complied with, the Regulatory Authority may by order—aprohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), andbrequire the trustees of the scheme to take specified steps before resuming the process of GMP conversion.5Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 20B in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G. Discretionary requirements Power for Board to impose conditions as to investments and resources.211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2A 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—athe Inland Revenue are kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, andbthe 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 Persons who may establish scheme.22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Identification and valuation of protected rights.23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ways of giving effect to protected rights.24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements for interim arrangements.24A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information about interim arrangements.24B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The pension and annuity requirements.25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Securing of liability for protected rights.26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment and resources of schemes.271. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 A scheme which was an appropriate scheme or a money purchase contracted-out scheme immediately before the abolition date must comply with such requirements as may be prescribed as regards the part—aof any payment that is made to the scheme by or on behalf of a member of the scheme;bof any income or capital gain arising from the investment of such a payment; orcof the value of rights under the scheme,that may be used—ito defray the administrative expenses of the scheme;iito pay commission; oriiiin any other way which does not result in the provision of benefits for or in respect of members.3Subject to subsection (4)—ain 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, andbin 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—ito defray the administrative expenses of the scheme; oriito pay commission.4If 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.5Any 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. Suspension or forfeiture.28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Discharge of protected rights on winding up: insurance policies.28A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax requirements to prevail over <Substitution ChangeId="key-59735307dc91369249be937af33c7e79-1559731637973" CommentaryRef="key-59735307dc91369249be937af33c7e79">requirements of section 27</Substitution>.29Nothing in section 27 shall be taken to prejudice any requirements with which a registered pension scheme must comply under Part 4 of the Finance Act 2004. Appropriate schemes: “Blowing the whistle”.29A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancellation, variation, surrender and refusal of certificates Cancellation, variation, surrender and refusal of certificates.301Regulations shall provide for the cancellation, variation or surrender of a contracting-out certificate, or the issue of a new certificate—aon any change of circumstances affecting the treatment of an employment as contracted-out employment; orbwhere the certificate was issued on or after the principal appointed day, if any employer of persons in the description of employment to which the scheme in question relates, or the actuary of the scheme, fails to provide HMRC, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 5(2B) are satisfied.2Regulations may enable the Inland Revenue to cancel or vary a contracting-out certificate where—athey 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; andbthe employer does not show that it ought to be so treated.3Where 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, the continued contracting-out of the 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 ... certificate.4A 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Without 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.7Without 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.8Except in prescribed circumstances, no cancellation, variation or surrender of a contracting-out certificate ...shall have effect from a date earlier than that on which the cancellation, variation or surrender is made.9A reference in this section to a contracting-out certificate does not include a reference to a contracting-out certificate issued in respect of a money purchase contracted-out scheme. Surrender and cancellation of contracting-out certificates: issue of further certificates.311This section applies in any case where—aa contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; andbat 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.2This 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.3The 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.4Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.5For the purposes of subsection (1)—aan employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; andban 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—ithey are substantially the same, however described; oriithe 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.6Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section. Surrender and cancellation of contracting-out certificates: cancellation of further certificates.321This section applies in any case where—aa contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;ba 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; andcthe 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.2This 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.3The 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.4Where 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.5Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.6Without 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.7For the purposes of subsection (1)—aan 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; andban 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—ithey are substantially the same, however described; oriithe 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<Addition ChangeId="d29p3601" CommentaryRef="c11721021"> Alteration of rules of contracted-out schemes.</Addition>331Except in prescribed circumstances, the rules of a salary related contracted-out scheme cannot be altered unless the alteration is of a prescribed description.2Regulations 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.3References in this section to a salary related 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.4The 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. Alteration of rules of appropriate schemes.34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General regulations as to administration of Part III General power to make regulations.35Schedule 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, ... .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. IVWords 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. 2S. 4(2) modified (6.4.1997) by S.R. 1996/509, reg. 6(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(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. 2S. 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 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. 2S. 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. IVWord 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. 2Words 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. 2Words 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. 2Words 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. 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. 2Words 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. 2Words 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. 2Words 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. 2Ss. 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. IVSs. 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. IVS. 8B(4)(b)-(d) substituted (6.4.1997) for s. 8B(4)(b) by S.R. 1997/162, reg. 2Ss. 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. IVSs. 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)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. IV1992 c. 7. 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)1966 c. 6 (N.I.). 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(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. 2Words 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. 2Words 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. 2Words 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. 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), 6S. 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. IVS. 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.I. 1975/1503 (N.I. 15). 1992 c. 8. S. 12(3) modified (28.3.1997) by S.R. 1997/192, art. 3 (with art. 9)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. IIDefinition 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)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. IIWords 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. IIWords 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. IIWords 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. IIWords 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. 2Words 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. 2S. 14 applied (1.11.1995) by S.R. 1995/389, art. 4(1)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)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. IIWords 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. II1954 c. 33 (N.I.). 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)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)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. 2Words 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. 2S. 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. 2S.I. 1986/1888 (N.I. 18). 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)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. 2Words 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. 2Words 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. 2Words 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. 2S. 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)1992 c. 7. 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)Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2S. 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. 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. 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. 2Words 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)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(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 (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(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. 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. 8Words 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. 2Words 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. 3Words 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. 3Words 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. 4Words 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. 6Words 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. 7Words 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. 9Words 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. 13S. 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. 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. 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. 2Words 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. 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. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2006 (S.R. 2006/109), arts. 1(1)(g), 5(2)S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (NorthernIreland)2007 (S.R. 2007/153), arts. 1(1)(g), 5(2)Words in s. 15(4)(a)(i) substituted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations (Northern Ireland) 2007 (S.R. 2007/457), regs. 1(1), 2(3)Words in s. 8B(5)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 33(a)Words in s. 8B(7) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 33(b)Words in s. 8A(5) repealed (29.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 5 para. 3, Sch. 6 Pt. 8; S.R. 2008/65, art. 2(b)(c)S. 11(1) sums amended (with effect in accordance with arts. 1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2008 (S.R. 2008/92), arts. 1(1)(g), 5S. 11 applied (with effect in accordance with reg. 1 of the amending S.R.) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 66(5) (with regs. 134, 258)S. 4(2A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(3) (with s. 73)Words in s. 4(2) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(2) (with s. 73)Words in s. 8B(7) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 9(a) (with s. 73)Words in s. 8B(7) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 9(b) (with s. 73)S. 8C modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)S. 15 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)S. 16 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)S. 13(3)(4) applied (with effect in accordance with reg. 1(2) of the amending Regulations) by The Police Pension (Northern Ireland) Regulations 2009 (S.R. 2009/79), regs. 1(2), 40(7) (with reg. 4)S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2009 (S.R. 2009/89), arts. 1(1)(f), 5(2)Words in s. 5(2A) substituted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(4), 21(1); S.R. 2009/75, art. 2(a)(b)S. 9(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(1), 21(1); S.R. 2009/75, art. 2(a)(b)S. 13(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(2), 21(1); S.R. 2009/75, art. 2(a)(b)Ss. 20A-20H inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(3), 21(1); S.R. 2009/75, art. 2(a)(b)S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2010 (S.R. 2010/118), arts. 1(1)(c), 5S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2011 (S.R. 2011/119), arts. 1(1)(c), 5(2)Ss. 24-25 repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 11, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 3 heading repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(6), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 3(1)(1A) substituted for s. 3(1) (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 3(8) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(5) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 3(7) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(4), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 3(4)-(6) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(3), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 4(1A) inserted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 4(1) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 4(2) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(4) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 5(1) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(2), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 5(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(3), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 5(5) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(3), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 5(6)(a) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(4)(a), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 5(6)(b) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(4)(b), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 6 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(a), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)S. 8 repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 6, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 16(3) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(2)S. 22 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)S. 23 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(c), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)S. 26 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(d), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)Words in s. 27(2) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(3)S. 28 repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(e), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)S. 28A repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)Words in s. 29 substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(4)(a)Words in s. 29 substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(4)(b)S. 29A repealed (6.4.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 85(3)(f), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)S. 30(9) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(6) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 30(1) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 30(3) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(a) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 30(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(b), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 30(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(c), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 30(5) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(4), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 30(8) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(5), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 33(1) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(5)(a)Words in s. 33(3) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(5)(b)S. 34 omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(6)Words in s. 35 omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(7)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) 2012 (S.R. 2012/116), arts. 1(1)(c), 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) 2013 (S.R. 2013/69), arts. 1(1)(c), 5(2)
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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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<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1993/49/part/III/2013-04-08" title="Part III"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1993/49/part/II/2013-04-08" title="Part; Part II"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1993/49/part/II/2013-04-08" title="Part; Part II"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/II/2013-04-08" title="Chapter; Part III Chapter II"/>
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<ukm:DocumentCategory Value="primary"/>
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<ukm:DocumentStatus Value="revised"/>
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<ukm:Year Value="1993"/>
<ukm:Number Value="49"/>
<ukm:EnactmentDate Date="1993-11-05"/>
<ukm:ISBN Value="0105449938"/>
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<ukm:UnappliedEffect RequiresApplied="false" AffectingProvisions="Sch. 12 para. 79" AffectingEffectsExtent="N.I." Type="repealed" AffectedProvisions="s. 42A" AffectedNumber="49" AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-14T09:02:04Z" AffectingYear="2015" URI="http://www.legislation.gov.uk/id/effect/key-c409a8d7fc153d431052209bf0f298b1" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" Row="564" Comments="The insertion of s 42A by 2008 c 13, s 82(3) was repealed before ever coming into force: S. 82 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(a); S.R. 2015/307, art. 2(1)(k) - The insertion of s 42A by 2008 c 13, s 82(3) was repealed before ever coming into force: S. 82 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 81(a); S.R. 2015/307, art. 2(1)(k)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-c409a8d7fc153d431052209bf0f298b1" AffectingClass="NorthernIrelandAct" AffectingNumber="5">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A" err:Ref="Section missing in legislation" Missing="true">s. 42A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-12" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/12">Sch. 12 </ukm:Section>
<ukm:Section Ref="schedule-12-paragraph-79" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/12/paragraph/79">para. 79</ukm:Section>
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<ukm:Section Ref="section-53-3" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ukm:Section>
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<ukm:InForce Date="2016-04-06" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="801" Comments="Reviewer: subsection 90(2A) does not exist. - Reviewer: subsection 90(2A) does not exist." AffectingYear="2015" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedProvisions="s. 90(2A)(a)(ix)" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" AffectingClass="NorthernIrelandAct" AffectedNumber="49" AffectingProvisions="Sch. 18 para. 9(2)(a)" Modified="2024-03-14T09:02:04Z" EffectId="key-95227167b01008823f35ef6fc84c3fb3" URI="http://www.legislation.gov.uk/id/effect/key-95227167b01008823f35ef6fc84c3fb3" AffectingNumber="5" AffectedYear="1993" Notes="This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87)" AffectingEffectsExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-90-2A-a-ix" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/a/ix" FoundRef="section-90">s. 90(2A)(a)(ix)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-9-2-a" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18/paragraph/9/2/a">para. 9(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
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<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2015/307" CommencingClass="NorthernIrelandStatutoryRule" Date="2015-07-16" Qualification="wholly in force" CommencingYear="2015" CommencingNumber="307" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-1-n" URI="http://www.legislation.gov.uk/id/nisr/2015/307/article/2/1/n">art. 2(1)(n)</ukm:Section>
</ukm:CommencingProvisions>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-90-2A-a-viii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/a/viii" FoundRef="section-90">s. 90(2A)(a)(viii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-2-a" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/2/a">para. 19(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
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<ukm:InForce Prospective="true" Qualification=""/>
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</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-90-2A-b-vi" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/b/vi" FoundRef="section-90">s. 90(2A)(b)(vi)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-2-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/2/b">para. 19(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
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<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-90-2A-b-vii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/b/vii" FoundRef="section-90">s. 90(2A)(b)(vii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-9-2-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18/paragraph/9/2/b">para. 9(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
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<ukm:InForce Prospective="true" Qualification=""/>
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<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-1-n" URI="http://www.legislation.gov.uk/id/nisr/2015/307/article/2/1/n">art. 2(1)(n)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-97AI-7-a-x" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/97AI/7/a/x" FoundRef="section-97AI">s. 97AI(7)(a)(x)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-4-a" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/4/a">para. 19(4)(a)</ukm:Section>
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<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-97AI-7-b-viii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/97AI/7/b/viii" FoundRef="section-97AI">s. 97AI(7)(b)(viii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-4-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/4/b">para. 19(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" AffectingProvisions="Sch. 4 para. 9" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1" AffectingEffectsExtent="N.I." AffectedNumber="49" Row="332" Type="inserted" EffectId="key-8b99334ff4c85c5b3affdda7e41ec58e" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2008" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" AffectingClass="NorthernIrelandAct" AffectedProvisions="s. 21A" Comments="Contains power" Modified="2024-03-14T09:02:04Z" URI="http://www.legislation.gov.uk/id/effect/key-8b99334ff4c85c5b3affdda7e41ec58e" AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-21A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21A" err:Ref="Section missing in legislation" Missing="true">s. 21A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-9" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/9">para. 9</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/115" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="115" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-2b224dd759077d43d98510f8deef81f0" AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 4 para. 8" AffectedProvisions="s. 22 cross-heading" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 8 (6.4.2012) was repealed by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" AffectingNumber="1" RequiresApplied="false" AffectingClass="NorthernIrelandAct" AffectingYear="2008" AffectingEffectsExtent="N.I." AffectedNumber="49" Comments="This amendment not applied to legislation.gov.uk. Sch. 4 para. 8 (6.4.2012) was repealed by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c) - This amendment not applied to legislation.gov.uk. Sch. 4 para. 8 (6.4.2012) was repealed by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c) - This amendment not applied to legislation.gov.uk. Sch. 4 para. 8 (6.4.2012) was repealed by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" Type="substituted" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" Row="334" URI="http://www.legislation.gov.uk/id/effect/key-2b224dd759077d43d98510f8deef81f0" Modified="2024-03-14T09:02:04Z">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-and-personal-money-purchase-schemes" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-and-personal-money-purchase-schemes">s. 22 cross-heading</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-8" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/8">para. 8</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/115" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="115" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" AffectingYear="2008" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" EffectId="key-0e5769e562bd9fdabee9798a6d798cb0" AffectedProvisions="s. 23A" Row="337" AffectingProvisions="Sch. 4 para. 10" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-0e5769e562bd9fdabee9798a6d798cb0" AffectedNumber="49" Comments="Contains power" Type="inserted" AffectingEffectsExtent="N.I." Modified="2024-03-14T09:02:04Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingClass="NorthernIrelandAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-23A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/23A" err:Ref="Section missing in legislation" Missing="true">s. 23A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-10" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/10">para. 10</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/115" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="115" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="N.I." AffectedProvisions="s. 172(2)(b)(ii)-(ix)" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" EffectId="key-db0a0bdcd081287a23c297c29fc73a60" AffectingYear="2008" Type="substituted for s. 172(2)(b)(ii)" AffectingClass="NorthernIrelandAct" RequiresApplied="false" Modified="2024-03-14T09:02:04Z" AffectingProvisions="Sch. 4 para. 33" AffectedNumber="49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedYear="1993" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 33 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2)" AffectingNumber="1" Row="1259" URI="http://www.legislation.gov.uk/id/effect/key-db0a0bdcd081287a23c297c29fc73a60">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-172-2-b-ii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ii" End="section-172-2-b-ix" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ix" FoundEnd="section-172" MissingEnd="true">
<ukm:Section Ref="section-172-2-b-ii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ii">s. 172(2)(b)(ii)</ukm:Section>
-
<ukm:Section Ref="section-172-2-b-ix" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ix" FoundRef="section-172">(ix)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-33" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/33">para. 33</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="66" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedYear="1993" EffectId="key-2a6d33d4d07840afd10e204589a17198" AffectingClass="NorthernIrelandAct" URI="http://www.legislation.gov.uk/id/effect/key-2a6d33d4d07840afd10e204589a17198" AffectingProvisions="s. 82(2)" Modified="2024-11-20T16:50:28Z" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectingEffectsExtent="N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="13" AffectedNumber="49" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 42(1A) (1B)" Type="inserted" AffectingYear="2008">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-42-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42/1A" FoundRef="section-42">s. 42(1A)</ukm:Section>
<ukm:Section Ref="section-42-1B" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42/1B" FoundRef="section-42">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-82-2" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/82/2">s. 82(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 42A" URI="http://www.legislation.gov.uk/id/effect/key-fb3812b7fffc5cb76f3be80e06a46faa" AffectingProvisions="s. 82(3)" AffectingEffectsExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectedNumber="49" RequiresApplied="true" AffectingYear="2008" Type="inserted" AffectedYear="1993" AffectingClass="NorthernIrelandAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="13" Row="67" EffectId="key-fb3812b7fffc5cb76f3be80e06a46faa" Modified="2024-11-20T16:50:28Z">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A" err:Ref="Section missing in legislation" Missing="true">s. 42A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-82-3" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/82/3" FoundRef="section-82">s. 82(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AppliedModified="2012-09-15T22:03:28.592+01:00" AffectingYear="2008" Row="71" Comments="This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c). Discussed with Richard and Norman - treat it as never coming into force - This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c). Discussed with Richard and Norman - treat it as never coming into force - This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c). Discussed with Richard and Norman - treat it as never coming into force" AffectingProvisions="s. 85(2)(b) Sch. 10 Pt. 3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Modified="2024-11-20T16:50:28Z" URI="http://www.legislation.gov.uk/id/effect/key-cb5eeead3f2af8f9c29330452fe7a0f1" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedNumber="49" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-cb5eeead3f2af8f9c29330452fe7a0f1" AffectingClass="NorthernIrelandAct" AffectingEffectsExtent="N.I." Notes="This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" RequiresApplied="false" AffectedProvisions="s. 21A" AffectingNumber="13" AffectedYear="1993" Type="repealed">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-21A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21A" err:Ref="Section missing in legislation" Missing="true">s. 21A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-85-2-b" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/2/b">s. 85(2)(b)</ukm:Section>
<ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10">Sch. 10 </ukm:Section>
<ukm:Section Ref="schedule-10-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3">Pt. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/119" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="119">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-a" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a">art. 2(a)</ukm:Section>
<ukm:Section Ref="article-2-c" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/c">(c)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2008" AffectingClass="NorthernIrelandAct" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Comments="This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c) - This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)”. - This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)”." RequiresApplied="false" AffectingEffectsExtent="N.I." AffectedNumber="49" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectingNumber="13" Modified="2024-11-20T16:50:28Z" Row="72" AffectedYear="1993" AffectedProvisions="s. 23A" URI="http://www.legislation.gov.uk/id/effect/key-8c82c77df7186af561545ae65c380cb9" EffectId="key-8c82c77df7186af561545ae65c380cb9" Type="repealed" AffectingProvisions="s. 85(2)(b) Sch. 10 Pt. 3">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-23A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/23A" err:Ref="Section missing in legislation" Missing="true">s. 23A</ukm:Section>
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<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
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<ukm:Section Ref="section-85-2-b" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/2/b">s. 85(2)(b)</ukm:Section>
<ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10">Sch. 10 </ukm:Section>
<ukm:Section Ref="schedule-10-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3">Pt. 3</ukm:Section>
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<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
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<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/119" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="119">
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<ukm:Section Ref="article-2-a" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a">art. 2(a)</ukm:Section>
<ukm:Section Ref="article-2-c" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/c">(c)</ukm:Section>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-170A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/170A" err:Ref="Section missing in legislation" Missing="true">s. 170A</ukm:Section>
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<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9">Sch. 9 </ukm:Section>
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<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
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<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
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<ukm:UnappliedEffect AffectedYear="1993" AffectingEffectsExtent="N.I." Row="16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2005" AffectedExtent="E+W+S+N.I." Type="power to modify conferred" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-8109bd7c3846d15ef601afbd4240ea83" AffectingProvisions="art. 281(3)(a)(i)" Modified="2024-03-14T09:02:04Z" AffectingNumber="255" EffectId="key-8109bd7c3846d15ef601afbd4240ea83" AffectedProvisions="Act" AffectedNumber="49" AffectingClass="NorthernIrelandOrderInCouncil">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>Act</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectingTitle>
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<ukm:Section Ref="article-281-3-a-i" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/281/3/a/i">art. 281(3)(a)(i)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" Modified="2024-03-14T09:02:04Z" AffectingProvisions="art. 251" Row="1035" EffectId="key-d144e4d788768739099984955d9aac86" AffectedNumber="49" AffectingClass="NorthernIrelandOrderInCouncil" AffectingNumber="255" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2005" AffectedYear="1993" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-d144e4d788768739099984955d9aac86" AffectedProvisions="s. 141(4)(5)" Type="added" AffectingEffectsExtent="N.I." AffectedExtent="N.I.">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-141-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/141/4" FoundRef="section-141">s. 141(4)</ukm:Section>
<ukm:Section Ref="section-141-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/141/5" FoundRef="section-141">(5)</ukm:Section>
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<ukm:AffectingTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-251" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/251">art. 251</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="article-285-5" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ukm:Section>
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<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ukm:Section>
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<ukm:UnappliedEffect Type="inserted" AffectedNumber="49" AffectingClass="NorthernIrelandOrderInCouncil" AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingEffectsExtent="N.I." EffectId="key-18c92b7c619fa48abccbb9954bada3c1" AffectedProvisions="s. 142(6A)" URI="http://www.legislation.gov.uk/id/effect/key-18c92b7c619fa48abccbb9954bada3c1" AffectingProvisions="Sch. 10 para. 19(b)" AffectedExtent="N.I." Row="1047" Modified="2024-03-14T09:02:04Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2005" AffectingNumber="255" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-142-6A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/142/6A" FoundRef="section-142">s. 142(6A)</ukm:Section>
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<ukm:AffectingTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/10">Sch. 10 </ukm:Section>
<ukm:Section Ref="schedule-10-paragraph-19-b" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/10/paragraph/19/b">para. 19(b)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-42-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42/1A" FoundRef="section-42">s. 42(1A)</ukm:Section>
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2012</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-7" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3/paragraph/7">para. 7</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">s. 34(3)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:UnappliedEffect EffectId="key-353cfa6dd34b45c1c486790b1f889924" AffectingYear="2012" AffectingClass="NorthernIrelandAct" AffectingEffectsExtent="N.I." AffectedProvisions="s. 42A heading" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" AffectedYear="1993" RequiresApplied="true" Type="words substituted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" URI="http://www.legislation.gov.uk/id/effect/key-353cfa6dd34b45c1c486790b1f889924" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" Row="563" AffectingProvisions="Sch. 3 para. 8(b)" AffectedNumber="49" Modified="2024-03-14T09:02:04Z">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A" err:Ref="Section missing in legislation" Missing="true">s. 42A</ukm:Section>
heading
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3">Sch. 3 </ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">s. 34(3)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:UnappliedEffect AffectingClass="NorthernIrelandAct" EffectId="key-a69effc4addeb2afd3cbef9ce3fd7e49" AffectedProvisions="s. 42A(1)(c)" AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted" AffectingEffectsExtent="N.I." Modified="2024-03-14T09:02:04Z" Row="565" AffectingNumber="3" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" RequiresApplied="true" AffectingProvisions="Sch. 3 para. 8(a)" URI="http://www.legislation.gov.uk/id/effect/key-a69effc4addeb2afd3cbef9ce3fd7e49" AffectedNumber="49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2012">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A-1-c" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A/1/c" err:Ref="Section missing in legislation" Missing="true">s. 42A(1)(c)</ukm:Section>
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<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3">Sch. 3 </ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">s. 34(3)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="730" URI="http://www.legislation.gov.uk/id/effect/key-06ac7f6abcb82d1a539c5b007ebeecf1" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 67(1A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedNumber="49" AffectingClass="NorthernIrelandAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" Type="inserted" EffectId="key-06ac7f6abcb82d1a539c5b007ebeecf1" AffectingNumber="1" Modified="2024-03-14T09:02:04Z" AffectingProvisions="s. 39(2)(b)" AffectingYear="2016" AffectingEffectsExtent="N.I." AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-67-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/67/1A" FoundRef="section-67">s. 67(1A)</ukm:Section>
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<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="NorthernIrelandAct" AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2016" RequiresApplied="true" Comments="Insert before s. 79" Row="745" EffectId="key-5623e9cb397d9fc1cd076fefcff90afa" AffectingProvisions="Sch. 1 para. 2" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingNumber="1" Modified="2024-03-14T09:02:04Z" AffectedProvisions="s. 78A" AffectedNumber="49" AffectingEffectsExtent="N.I." URI="http://www.legislation.gov.uk/id/effect/key-5623e9cb397d9fc1cd076fefcff90afa">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-78A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/78A" err:Ref="Section missing in legislation" Missing="true">s. 78A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/2">para. 2</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect RequiresApplied="true" Modified="2024-03-14T09:02:04Z" AffectedNumber="49" AffectedProvisions="s. 79(1A)-(1AC)" AffectingEffectsExtent="N.I." AffectingProvisions="Sch. 1 para. 3" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1" AffectingClass="NorthernIrelandAct" EffectId="key-4a481898b0cb534ebec50949fea44ec1" AffectingYear="2016" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Type="substituted for s. 79(1A)" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" Row="747" URI="http://www.legislation.gov.uk/id/effect/key-4a481898b0cb534ebec50949fea44ec1" AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
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<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-80" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/80">s. 80</ukm:Section>
-
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-81A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/81A" err:Ref="Section missing in legislation" Missing="true">s. 81A</ukm:Section>
</ukm:AffectedProvisions>
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<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
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<ukm:UnappliedEffect Row="771" AffectingYear="2016" AffectedNumber="49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1" AffectingProvisions="Sch. 1 para. 6" AffectedProvisions="s. 82A 82B" URI="http://www.legislation.gov.uk/id/effect/key-3694d00669b022f3dfa3d95048ed90e6" Modified="2024-03-14T09:02:04Z" Type="inserted" AffectingEffectsExtent="N.I." AffectedYear="1993" RequiresApplied="true" EffectId="key-3694d00669b022f3dfa3d95048ed90e6" AffectingClass="NorthernIrelandAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-82A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/82A" err:Ref="Section missing in legislation" Missing="true">s. 82A</ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-82B" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/82B" err:Ref="Section missing in legislation" Missing="true">82B</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-6" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/6">para. 6</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:UnappliedEffect AffectingYear="2016" AffectingNumber="1" EffectId="key-ebc1dbf5ead04909bf54e210eb72dba0" Modified="2024-03-14T09:02:04Z" AffectedYear="1993" AffectingProvisions="s. 38(5)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="NorthernIrelandAct" URI="http://www.legislation.gov.uk/id/effect/key-ebc1dbf5ead04909bf54e210eb72dba0" RequiresApplied="true" Row="969" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" Comments="contains power" AffectedNumber="49" AffectedProvisions="s. 109(4)(4A)" Type="substituted for s. 109(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingEffectsExtent="N.I.">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-109-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/109/4">s. 109(4)</ukm:Section>
<ukm:Section Ref="section-109-4A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/109/4A" FoundRef="section-109">(4A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-38-5" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/38/5">s. 38(5)</ukm:Section>
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<ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectingYear="2016" Row="1419" AffectedYear="1993" AffectingEffectsExtent="N.I." Type="omitted" URI="http://www.legislation.gov.uk/id/effect/key-be0403d7bee7604e4274807a0a084b82" Modified="2024-03-14T09:02:04Z" AffectedProvisions="Sch. 2 para. 3A" RequiresApplied="true" AffectingClass="NorthernIrelandAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingNumber="1" AffectedNumber="49" AffectingProvisions="Sch. 1 para. 9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-be0403d7bee7604e4274807a0a084b82">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/schedule/2">Sch. 2 </ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
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<ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/schedule/2">Sch. 2 </ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
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<ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect TypeNotes="savings for effects of 2015 c. 5 (N.I.), Sch. 13" Comments="Added as Appended Commentary to relevant effects by 2015 c. 5 (N.I.), Sch. 13" AffectingYear="2016" Row="1542" RequiresApplied="true" AffectingProvisions="art. 2" AffectedProvisions="specified provision(s)" AffectingClass="NorthernIrelandStatutoryRule" URI="http://www.legislation.gov.uk/id/effect/key-79a37ec70ecd2aa4f1038a1cd52e726a" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedYear="1993" AffectedNumber="49" AffectingNumber="106" Type="savings for effects of 2015 c. 5 (N.I.), Sch. 13" Modified="2024-03-14T09:02:04Z" EffectId="key-79a37ec70ecd2aa4f1038a1cd52e726a" AffectingURI="http://www.legislation.gov.uk/id/nisr/2016/106">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2016/106/article/2">art. 2</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (2015 Act) (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-5" URI="http://www.legislation.gov.uk/id/nisr/2016/162/article/5">art. 5</ukm:Section>
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</ukm:UnappliedEffects>
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<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1993/49/pdfs/ukpga_19930049_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/body/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/body" NumberOfProvisions="250" RestrictStartDate="2013-04-08" RestrictEndDate="2022-09-28" RestrictExtent="E+W+S+N.I.">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III" NumberOfProvisions="84" RestrictEndDate="2014-04-07" RestrictStartDate="2013-04-08" id="part-III" RestrictExtent="N.I.">
<Number>
<CommentaryRef Ref="c11717531"/>
Part III
</Number>
<Title> Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I" NumberOfProvisions="50" RestrictEndDate="2014-04-07" RestrictStartDate="2013-04-08" id="part-III-chapter-I" RestrictExtent="N.I.">
<Number>Chapter I</Number>
<Title> Certification</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/preliminary/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/preliminary" NumberOfProvisions="2" RestrictEndDate="2015-04-06" RestrictExtent="N.I." id="part-III-chapter-I-crossheading-preliminary" RestrictStartDate="2012-04-06">
<Title> Preliminary</Title>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title>
Issue of contracting-out
<CommentaryRef Ref="key-066e0eaf5091538a998a90b9b89c6b9c"/>
... certificates.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3" id="section-3">
<Pnumber>3</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/1" id="section-3-1">
<Pnumber>
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">Regulations shall provide for </Substitution>
<Acronym Expansion="Her Majesty's Revenue and Customs">
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">HMRC</Substitution>
</Acronym>
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c"> to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/1A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/1A" id="section-3-1A">
<Pnumber>
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">In this Act such a certificate is referred to as “</Addition>
<Term>
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">a contracting-out certificate</Addition>
</Term>
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">”.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2" id="section-3-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations shall provide for contracting-out certificates to be issued to employers and to specify—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2/a" id="section-3-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2/b" id="section-3-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the occupational pension schemes by reference to which those employments are to be so treated.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2A" id="section-3-2A">
<Pnumber>
<Addition ChangeId="d29p274" CommentaryRef="c11717621">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p274" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2A/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2A/a" id="section-3-2A-a">
<Pnumber>
<Addition ChangeId="d29p274" CommentaryRef="c11717621">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p274" CommentaryRef="c11717621">at the end of a prescribed period beginning with (and including) that day, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2A/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2A/b" id="section-3-2A-b">
<Pnumber>
<Addition ChangeId="d29p274" CommentaryRef="c11717621">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p274" CommentaryRef="c11717621">if prescribed conditions are not satisfied at any time in that period.</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p274" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2B/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2B" id="section-3-2B">
<Pnumber>
<Addition ChangeId="d29p274" CommentaryRef="c11717621">2B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p274" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/3" id="section-3-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/4" id="section-3-4" RestrictStartDate="2012-04-06">
<Pnumber>
<CommentaryRef Ref="key-c13268b534ab1e4d6edda921924e7b4d"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/5" id="section-3-5" RestrictStartDate="2012-04-06">
<Pnumber>
<CommentaryRef Ref="key-c13268b534ab1e4d6edda921924e7b4d"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/6" id="section-3-6" RestrictStartDate="2012-04-06">
<Pnumber>
<CommentaryRef Ref="key-c13268b534ab1e4d6edda921924e7b4d"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/7" id="section-3-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
Except in prescribed circumstances, no contracting-out certificate
<CommentaryRef Ref="key-ea5c9ae0eb2bea7b75695ffb53a94a22"/>
... shall have effect from a date earlier than that on which the certificate is issued.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/8/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/8" id="section-3-8">
<Pnumber>
<Addition ChangeId="key-19ec165ddf16eb512c0636b7fc01b43e-1559655384193" CommentaryRef="key-19ec165ddf16eb512c0636b7fc01b43e">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-19ec165ddf16eb512c0636b7fc01b43e-1559655384193" CommentaryRef="key-19ec165ddf16eb512c0636b7fc01b43e">References in this Act to a contracting-out certificate, a contracted-out scheme and to contracting-out in a context relating to a money purchase contracted-out scheme are to be construed in accordance with section 176A.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4" id="section-4">
<Pnumber>4</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1" id="section-4-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The employment of an earner in employed earner’s employment is “
<Term id="term-contracted-out-employment">contracted-out employment</Term>
” in relation to him during any period in which
<Substitution ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657299934" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9"></Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1/a" id="section-4-1-a">
<Pnumber>
<Substitution ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657314457" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657314457" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9">he is under pensionable age;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/aa/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1/aa" id="section-4-1-aa">
<Pnumber>
<Addition ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657332392" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657332392" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9">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 “</Addition>
<Term>
<Addition ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657332392" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9">a salary related contracted-out scheme</Addition>
</Term>
<Addition ChangeId="key-c1bad4ce31485963fa4ad658f54dbbc9-1559657332392" CommentaryRef="key-c1bad4ce31485963fa4ad658f54dbbc9">”);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1/b" id="section-4-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
there is in force a contracting-out certificate issued by the
<Addition ChangeId="d29p384" CommentaryRef="c11717801">Inland Revenue</Addition>
in accordance with this Chapter stating that the employment is contracted-out employment by reference to the scheme.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1A" id="section-4-1A">
<Pnumber>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">In addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “</Addition>
<Term>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">contracted-out employment</Addition>
</Term>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">” in relation to him during that period if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1A/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1A/a" id="section-4-1A-a">
<Pnumber>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">he was under pensionable age;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1A/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1A/b" id="section-4-1A-b">
<Pnumber>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">his employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1A/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1A/c" id="section-4-1A-c">
<Pnumber>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/2" id="section-4-2">
<Pnumber>
<CommentaryRef Ref="c11717811"/>
2
</Pnumber>
<P2para>
<Text>In this Act—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="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
<Substitution ChangeId="key-0ce2850aa1f757e45d00e39d8d1b0370-1509977465104" CommentaryRef="key-0ce2850aa1f757e45d00e39d8d1b0370">widow's, widower’s or surviving civil partner's</Substitution>
guaranteed minimum as determined for the purposes of those sections respectively; and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="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
<Substitution ChangeId="key-c98982b40077c4e4bacf917cf520d3b7-1540823264174" CommentaryRef="key-c98982b40077c4e4bacf917cf520d3b7">the applicable limit</Substitution>
(or the prescribed equivalents if he is paid otherwise than weekly);
</Text>
</Para>
</ListItem>
</UnorderedList>
<Text>
<Addition ChangeId="d29p411" CommentaryRef="c11717821">and for the purposes of this subsection “</Addition>
<Term id="term-rebate-percentage">
<Addition ChangeId="d29p411" CommentaryRef="c11717821">rebate percentage</Addition>
</Term>
<Addition ChangeId="d29p411" CommentaryRef="c11717821">” means the appropriate flatrate percentage </Addition>
<Addition ChangeId="d29p411" CommentaryRef="c11717821">
<Substitution ChangeId="key-04bb8fad647be0585a6ea74e06d1367b-1559657379443" CommentaryRef="key-04bb8fad647be0585a6ea74e06d1367b">for the tax year in which the week falls as specified in an order made under section 38B (as it had effect before the abolition date)</Substitution>
</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/2A" id="section-4-2A">
<Pnumber>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">In subsection (2) “</Addition>
<Term>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">the applicable limit</Addition>
</Term>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2A/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/2A/a" id="section-4-2A-a">
<Pnumber>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">in relation to a tax year before 2009–10, the upper earnings limit;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2A/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/2A/b" id="section-4-2A-b">
<Pnumber>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0066a5fc9bb613829992dc8297c352e7-1540823052958" CommentaryRef="key-0066a5fc9bb613829992dc8297c352e7">in relation to 2009–10 or any subsequent tax year, the upper accrual point.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3" id="section-4-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations may make provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/a" id="section-4-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for the manner in which, and time at which or period within which, minimum payments are to be made;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/b" id="section-4-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for the recovery by employers of amounts in respect of the whole or part of minimum payments by deduction from earnings;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/c" id="section-4-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/d" id="section-4-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/e/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/e" id="section-4-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/f/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/f" id="section-4-3-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>
without prejudice to paragraph (e), for enabling the
<Addition ChangeId="d29p464" CommentaryRef="c11717801">Inland Revenue</Addition>
, where
<Addition ChangeId="d29p468" CommentaryRef="c11717851">they are</Addition>
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;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/g/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/g" id="section-4-3-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>for the intervals at which, for the purposes of minimum payments, payments of earnings are to be treated as made; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/3/h/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3/h" id="section-4-3-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/4" id="section-4-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/5" id="section-4-5">
<Pnumber>
<Addition ChangeId="d29p490" CommentaryRef="c11717861">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p490" CommentaryRef="c11717861">Regulations shall provide for the determination by the </Addition>
<Addition ChangeId="d29p490" CommentaryRef="c11717861">
<Addition ChangeId="d29p497" CommentaryRef="c11717871">Department</Addition>
</Addition>
<Addition ChangeId="d29p490" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/general-requirements-for-certification/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/general-requirements-for-certification" NumberOfProvisions="4" RestrictEndDate="2016-04-06" id="part-III-chapter-I-crossheading-general-requirements-for-certification" RestrictStartDate="2012-04-06">
<Title> General requirements for certification</Title>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Requirements for certification of schemes: general.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5" id="section-5">
<Pnumber>
<CommentaryRef Ref="c11717981"/>
5
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/1" id="section-5-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
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)
<CommentaryRef Ref="key-2930086adaee4074dfbe24b9947c2ab6"/>
....
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2" id="section-5-2">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">An occupational pension scheme satisfies this subsection only if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2/a" id="section-5-2-a">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">in relation to any earner’s service before the principal appointed day, it satisfies the conditions of subsection (2A); and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2/b" id="section-5-2-b">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">in relation to any earner’s service on or after that day, it satisfies the conditions of subsection (2B).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2A" id="section-5-2A" RestrictStartDate="2009-04-06">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">The conditions of this subsection are that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2A/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2A/a" id="section-5-2A-a">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme complies in all respects with </Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="key-dd5a1b8e4a233436d1e337bacaa197b5-1552311154271" CommentaryRef="key-dd5a1b8e4a233436d1e337bacaa197b5">sections 9 to 20E</Addition>
</Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991"> or, in such cases or classes of case as may be prescribed, with those sections as modified by regulations; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2A/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2A/b" id="section-5-2A-b">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the rules of the scheme applying to guaranteed minimum pensions are framed so as to comply with the relevant requirements.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B" id="section-5-2B">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">The conditions of this subsection are that the </Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="d29p564" CommentaryRef="c11718001">Inland Revenue</Addition>
</Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="d29p567" CommentaryRef="c11718011">are satisfied</Addition>
</Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991"> that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/a" id="section-5-2B-a">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme complies with section 8A;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/b" id="section-5-2B-b">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/c" id="section-5-2B-c">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme satisfies such other requirements as may be prescribed (which—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/c/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/c/i" id="section-5-2B-c-i">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">must include requirements as to the amount of the resources of the scheme, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/c/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/c/ii" id="section-5-2B-c-ii">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p521" 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</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/d" id="section-5-2B-d">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme does not fall within a prescribed class or description;</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">and </Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="d29p609" CommentaryRef="c11718011">are satisfied</Addition>
</Addition>
<Addition ChangeId="d29p521" CommentaryRef="c11717991"> that the rules of the scheme are framed so as to comply with the relevant requirements.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2C/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2C" id="section-5-2C">
<Pnumber>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p521" CommentaryRef="c11717991">Regulations may modify subsection (2B)(a) and (b) in their application to occupational pension schemes falling within a prescribed class or description.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/3" id="section-5-3">
<Pnumber>
<CommentaryRef Ref="key-1a40a49d48c059cc5b28e3029e54bfae"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/4" id="section-5-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
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
<Addition ChangeId="d29p659" CommentaryRef="c11718061">Inland Revenue may, if they think</Addition>
fit, treat them for contracting-out purposes as a single scheme.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/5" id="section-5-5">
<Pnumber>
<CommentaryRef Ref="key-201fced3217ac862073d6dd117074383"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/5A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/5A" id="section-5-5A">
<Pnumber>5A</Pnumber>
<P2para>
<Text>
Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme
<Substitution ChangeId="key-e55052f2999e90472ead9828ee4469e7-1536834028505" CommentaryRef="key-e55052f2999e90472ead9828ee4469e7">is a registered pension scheme under section 153 of the Finance Act 2004</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/6" id="section-5-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-relevant-requirements">relevant requirements</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/6/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/6/a" id="section-5-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the requirements of any regulations prescribing the form and content of rules of contracted-out
<CommentaryRef Ref="key-1baae03942f067415f5130fcd8bdc539"/>
... schemes; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/6/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/6/b" id="section-5-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the
<Addition ChangeId="d29p702" CommentaryRef="c11718071">Department</Addition>
as a condition of contracting-out
<CommentaryRef Ref="key-4b05e0a2898067834f3bff613a3141ed"/>
... either generally or in relation to a particular scheme.
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Protected rights and money purchase benefits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/6" id="section-6">
<Pnumber>
<CommentaryRef Ref="key-4e59283fb622cc1757900f0502bd1d84"/>
6
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="1999-03-24">
<Title> Elections as to employments covered by contracting-out certificates.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7" id="section-7">
<Pnumber>7</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/1" id="section-7-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/2" id="section-7-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/3" id="section-7-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/4" id="section-7-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
If the
<Addition ChangeId="d29p840" CommentaryRef="c11718251">Inland Revenue consider</Addition>
that an employer is contravening subsection (3) in relation to any scheme,
<Addition ChangeId="d29p844" CommentaryRef="c11718261">they may</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/4/a" id="section-7-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>refuse to give effect to any election made by him in relation to that scheme; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/4/b" id="section-7-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>cancel any contracting-out certificate held by him in respect of it.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5" id="section-7-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may make provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/a" id="section-7-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b" id="section-7-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/i" id="section-7-5-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>to employees in any employment to which the scheme applies or to which it is proposed that it should apply;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/ii" id="section-7-5-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/iii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/iii" id="section-7-5-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>to the trustees and managers of the scheme; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/iv/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/iv" id="section-7-5-b-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>to such other persons as may be prescribed;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/c" id="section-7-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>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);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/d" id="section-7-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
for empowering the
<Addition ChangeId="d29p914" CommentaryRef="c11718271">Inland Revenue</Addition>
to refuse to give effect to an election made by an employer unless
<Addition ChangeId="d29p918" CommentaryRef="c11718281">they are</Addition>
satisfied that he has complied with the requirements of the regulations;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/e/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/e" id="section-7-5-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>for referring to an industrial tribunal any question—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/e/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/e/i" id="section-7-5-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/e/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/e/ii" id="section-7-5-e-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>whether the requirements of the regulations as to consultation have been complied with.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Determination of basis on which scheme is contracted-out.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8" id="section-8">
<Pnumber>
<CommentaryRef Ref="key-27c8ad882067a1617bb804c57e707e90"/>
8
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-pension-schemes-applying-from-the-principal-appointed-day/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-pension-schemes-applying-from-the-principal-appointed-day" NumberOfProvisions="4" RestrictEndDate="2016-04-06" ConfersPower="true" id="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-applying-from-the-principal-appointed-day" RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="d29p969" CommentaryRef="c11718301"> Requirements for certification of occupational pension schemes applying from the principal appointed day</Addition>
</Title>
<P1group RestrictEndDate="2016-04-06" ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2008-02-29">
<Title> The statutory standard.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A" id="section-8A">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">8A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/1" id="section-8A-1">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" 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 </Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Substitution ChangeId="key-b0de205cccf1dd73ebf492f860ddbb72-1509977653838" CommentaryRef="key-b0de205cccf1dd73ebf492f860ddbb72">widows, widowers or surviving civil partners</Substitution>
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">, satisfy the statutory standard.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/2" id="section-8A-2">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/2/a" id="section-8A-2-a">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">earners in employed earner’s employment, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/2/b" id="section-8A-2-b">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">their </Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Substitution ChangeId="key-ed8adf4ef499e937c808f5195aa12c72-1509977668463" CommentaryRef="key-ed8adf4ef499e937c808f5195aa12c72">widows, widowers or surviving civil partners</Substitution>
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/3" id="section-8A-3">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/4" id="section-8A-4">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/5" id="section-8A-5">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" 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 </Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<CommentaryRef Ref="key-bae4e993efe90da6e6d4fbec2e5fbe7c"/>
...
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/6" id="section-8A-6">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2008-12-15">
<Title> Reference scheme.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B" id="section-8B">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">8B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/1" id="section-8B-1">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">This section applies for the purposes of section 8A.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/2" id="section-8B-2">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">A reference scheme is an occupational pension scheme which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/2/a" id="section-8B-2-a">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">complies with each of subsections (3) and (4), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/2/b" id="section-8B-2-b">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">complies with any prescribed requirements.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/3" id="section-8B-3">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/3/a" id="section-8B-3-a">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/3/b" id="section-8B-3-b">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">for the annual rate of the pension at that age to be—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/b/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/3/b/i" id="section-8B-3-b-i">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">1/80th of average qualifying earning in the last three tax years preceding the end of service,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">multiplied by</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/b/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/3/b/ii" id="section-8B-3-b-ii">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" 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.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4" id="section-8B-4">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">In relation to </Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Substitution ChangeId="key-53f5e16771244ec2c947ff5258025bb8-1509977800106" CommentaryRef="key-53f5e16771244ec2c947ff5258025bb8">widows, widowers or surviving civil partners</Substitution>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">, a reference scheme is one which provides—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/a" id="section-8B-4-a">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">for the </Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Substitution ChangeId="key-53f5e16771244ec2c947ff5258025bb8-1520508425339" CommentaryRef="key-53f5e16771244ec2c947ff5258025bb8">widows, widowers or surviving civil partners</Substitution>
</Addition>
<Addition ChangeId="d29p1039" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/b" id="section-8B-4-b">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">for entitlements to those pensions to commence on the day following the death of the earners, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/c" id="section-8B-4-c">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">except in prescribed circumstances, for the annual rate of those pensions to be—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/c/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/c/i" id="section-8B-4-c-i">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" 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</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/c/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/c/ii" id="section-8B-4-c-ii">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" 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</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/d" id="section-8B-4-d">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">d</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">if those pensions are payable in respect of earners who die—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/d/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/d/i" id="section-8B-4-d-i">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">otherwise than in pensionable service under the scheme, and</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/d/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4/d/ii" id="section-8B-4-d-ii">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">before their own entitlements to pensions under the scheme have commenced,</Addition>
</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" 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)(</Addition>
</Addition>
<Emphasis>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">a</Addition>
</Addition>
</Emphasis>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">).</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/5" id="section-8B-5">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/5/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/5/a" id="section-8B-5-a">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">exceed the qualifying earnings factor for that year; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/5/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/5/b" id="section-8B-5-b">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">do not exceed </Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Substitution ChangeId="key-ef4944d875c552769da8ce968804f536-1540806425368" CommentaryRef="key-ef4944d875c552769da8ce968804f536">the applicable limit</Substitution>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/6" id="section-8B-6">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">Regulations may modify subsections (2) to (5).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/7" id="section-8B-7">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">In this section—</Addition>
</Text>
</P2para>
</P2>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7"></Addition>
</Addition>
<Term>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">the applicable limit</Addition>
</Addition>
</Term>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">” means— </Addition>
</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">in relation to a tax year before </Addition>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">
<Substitution ChangeId="key-6073226cbe3f65670f9f9da50b4511da-1540824398526" CommentaryRef="key-6073226cbe3f65670f9f9da50b4511da">2009–10</Substitution>
</Addition>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">, the upper earnings limit for the year multiplied by 53;</Addition>
</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">in relation to </Addition>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">
<Substitution ChangeId="key-6073226cbe3f65670f9f9da50b4511da-1540824440213" CommentaryRef="key-6073226cbe3f65670f9f9da50b4511da">2009–10</Substitution>
</Addition>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7"> or any subsequent tax year, the upper accrual point </Addition>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">
<Addition ChangeId="key-edd3e3ed5018c345ceaf58c85680e57a-1540824665646" CommentaryRef="key-edd3e3ed5018c345ceaf58c85680e57a">multiplied by 53</Addition>
</Addition>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">;</Addition>
</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" 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),</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" 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</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" 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.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" ConfersPower="true" RestrictStartDate="2009-04-01">
<Title>
Transfer, commutation,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C" id="section-8C">
<Pnumber>
<CommentaryRef Ref="key-ad974af06f0166ec756291b0e7eec08b"/>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">8C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1" id="section-8C-1">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">Regulations may prohibit or restrict—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1/a" id="section-8C-1-a">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">the transfer of any liability—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/a/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1/a/i" id="section-8C-1-a-i">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">for the payment of pensions under a relevant scheme, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/a/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1/a/ii" id="section-8C-1-a-ii">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">in respect of accrued rights to such pensions,</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1/b" id="section-8C-1-b">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">the discharge of any liability to provide pensions under a relevant scheme, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1/c" id="section-8C-1-c">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">the payment of a lump sum instead of a pension payable under a relevant scheme,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">except in prescribed circumstances or on prescribed conditions.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/2" id="section-8C-2">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1209" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/3" id="section-8C-3">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1209" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" ConfersPower="true" RestrictStartDate="1996-04-06">
<Title> Entitlement to benefit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8D/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8D" id="section-8D">
<Pnumber>
<Addition ChangeId="d29p1269" CommentaryRef="c11718361">8D</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="d29p1269" 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.</Addition>
</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions" NumberOfProvisions="21" RestrictEndDate="2014-04-07" RestrictStartDate="2013-04-08" id="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions" RestrictExtent="N.I.">
<Title> Requirements for certification of occupational pension schemes providing guaranteed minimum pensions</Title>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2009-04-06">
<Title> Minimum pensions for earners.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9" id="section-9">
<Pnumber>9</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to the provisions of this Part, the scheme must—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/1/a" id="section-9-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provide for the earner to be entitled to a pension under the scheme if he attains pensionable age; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/1/b" id="section-9-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/1A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/1A" RestrictStartDate="2009-04-06" id="section-9-1A">
<Pnumber>
<Addition ChangeId="key-476003037aaa7799c439752b89d4585c-1552311264255" CommentaryRef="key-476003037aaa7799c439752b89d4585c">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-476003037aaa7799c439752b89d4585c-1552311264255" CommentaryRef="key-476003037aaa7799c439752b89d4585c">But a scheme may be amended so as to omit provision of the kind specified in subsection (1)(a) and (b) if the conditions specified in section 20B are satisfied.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/2" id="section-9-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
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
<CommentaryRef Ref="c11718391"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992, subject to the provisions of this Part, the scheme must—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/2/a" id="section-9-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
provide for her to be entitled to a pension under the scheme if she attains pensionable age
<CommentaryRef Ref="c11718401"/>
. . .
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/2/b" id="section-9-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>satisfy such other conditions as may be prescribed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/3" id="section-9-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/4" id="section-9-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/5" id="section-9-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The scheme must provide for the earner’s consent to be required—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/5/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/5/a" id="section-9-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for any such postponement by virtue of employment to which the scheme does not relate; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/5/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/5/b" id="section-9-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for any such postponement after the expiration of five years from the date on which he attains pensionable age.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/6" id="section-9-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/7" id="section-9-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/7/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/7/a" id="section-9-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>was for him non-participating employment under that legislation; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/7/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/7/b" id="section-9-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>was not on its termination the subject of any payment in lieu of contributions;</Text>
</P3para>
</P3>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/8/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/9/8" id="section-9-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-the-former-legislation">the former legislation</Term>
” means Part III of the
<CommentaryRef Ref="c11718411"/>
National Insurance Act (Northern Ireland) 1966 and the previous corresponding enactments.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2006-04-01">
<Title> Earner’s guaranteed minimum.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10" id="section-10">
<Pnumber>
<CommentaryRef Ref="c11718481"/>
10
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/1" id="section-10-1">
<Pnumber>
<CommentaryRef Ref="c11718491"/>
1
</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/2" id="section-10-2" RestrictStartDate="2006-04-01">
<Pnumber>
<CommentaryRef Ref="key-1f69e0023b75210d8ba2717ca1c2231e"/>
<CommentaryRef Ref="key-a6d411d7b1b8a3f83827e76ded6013c3"/>
<CommentaryRef Ref="key-b0ade6d412f9672bb9dfcc328d29390d"/>
2
</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/2A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/2A" id="section-10-2A">
<Pnumber>
<Addition ChangeId="key-cc463c0365d678c5bb424bfb3edfceab-1499684788862" CommentaryRef="key-cc463c0365d678c5bb424bfb3edfceab">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cc463c0365d678c5bb424bfb3edfceab-1499684788862" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/3" id="section-10-3">
<Pnumber>
<CommentaryRef Ref="c11718501"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/4" id="section-10-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) and the
<Addition ChangeId="d29p1430" CommentaryRef="c11718511">Inland Revenue are</Addition>
satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable,
<Addition ChangeId="d29p1434" CommentaryRef="c11718521">they</Addition>
may for that purpose—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/4/a" id="section-10-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
compute, in such manner as
<Addition ChangeId="d29p1444" CommentaryRef="c11718521">they</Addition>
<Addition ChangeId="d29p1447" CommentaryRef="c11718541">think</Addition>
fit, an amount which shall be regarded as the amount of those earnings; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/4/b" id="section-10-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
take their amount to be such sum as
<Addition ChangeId="d29p1457" CommentaryRef="c11718521">they</Addition>
may specify in the particular case.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5" id="section-10-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
In subsection (2) the “
<Term id="term-appropriate-percentage">appropriate percentage</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5/a" id="section-10-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in respect of the earner’s earnings factors for any tax year not later than the tax year 1987-88—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/a/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5/a/i" id="section-10-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>if the earner was not more than 20 years under pensionable age on 6th April 1978, 1.25 per cent.;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/a/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5/a/ii" id="section-10-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in any other case 25/N per cent.;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5/b" id="section-10-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in respect of the earner’s earnings factors for the tax year 1988-89 and for subsequent tax years—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/b/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5/b/i" id="section-10-5-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>if the earner was not more than 20 years under pensionable age on 6th April 1978, 1 per cent.;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/5/b/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/5/b/ii" id="section-10-5-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in any other case 20/N per cent.;</Text>
</P4para>
</P4>
</P3para>
</P3>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/6" id="section-10-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations may prescribe rules as to the circumstances in which earnings factors are derived from earnings for the purposes of subsection (2).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/7" id="section-10-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>For the purposes of subsection (2) the weekly equivalent of the amount there mentioned shall be calculated by dividing that amount by 52.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/8/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/8" id="section-10-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In this section “
<Term id="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
<Addition ChangeId="d29p1529" CommentaryRef="c11718561">or later than tax year ending immediately before the principal appointed day</Addition>
).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2014-04-07" RestrictStartDate="2013-04-08" RestrictExtent="N.I.">
<Title> Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11" id="section-11">
<Pnumber>
<CommentaryRef Ref="c11718571"/>
<CommentaryRef Ref="key-d17a656c5c8b4185480c80742f720843"/>
11
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/1" RestrictEndDate="2014-04-07" id="section-11-1" RestrictStartDate="2013-04-08" RestrictExtent="N.I.">
<Pnumber>
<CommentaryRef Ref="c11718581"/>
<CommentaryRef Ref="key-d8057b1bcc59767063be73f28a75cb11"/>
<CommentaryRef Ref="key-ce931b9c67607b03a0b628549df31e5d"/>
<CommentaryRef Ref="key-e8bc5f79aec3af08d57898427ba6ec6e"/>
<CommentaryRef Ref="key-257161fdd2fc0f3ab57b070722b1abcd"/>
<CommentaryRef Ref="key-cf45dd0b3931b9e120e84229de7975c6"/>
<CommentaryRef Ref="key-fda2be2a1ad6b20fc73c9cadc242c6aa"/>
<CommentaryRef Ref="key-9083c23131c4f9a51a7bff25affdd616"/>
<CommentaryRef Ref="key-f293e3fde95f75b508785de66708e1d3"/>
<CommentaryRef Ref="key-641edb3288b29c53d592dd8aa7864d58"/>
<CommentaryRef Ref="key-dfc68e65c434834144e1a3415cd20020"/>
<CommentaryRef Ref="key-e6ba659860123508c7738096ee5f33d2"/>
1
</Pnumber>
<P2para>
<Text>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.—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/1/a" id="section-11-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of the amount of that minimum apart from this subsection; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/1/b" id="section-11-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/2" id="section-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In subsection (1) “
<Term id="term-week">week</Term>
” means any period of seven consecutive days.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/3" id="section-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/4" id="section-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-01" RestrictStartDate="1999-12-01">
<Title>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591"> Reduction of guaranteed minimum in consequence of pension debit.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A" id="section-11A">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">11A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/1" id="section-11A-1">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/1/a" id="section-11A-1-a">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">an earner has a guaranteed minimum in relation to the pension provided by a scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/1/b" id="section-11A-1-b">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">his right to the pension becomes subject to a pension debit,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/2" id="section-11A-2">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1584" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/3" id="section-11A-3">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1584" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/4" id="section-11A-4">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">For the purposes of this section, the appropriate percentage is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/4/a" id="section-11A-4-a">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A/4/b" id="section-11A-4-b">
<Pnumber>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1584" 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).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="1999-12-01">
<Title> Revaluation of earnings factors for purposes of s. 10: early leavers, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12" id="section-12">
<Pnumber>12</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/1" RestrictEndDate="2016-04-06" id="section-12-1">
<Pnumber>
<CommentaryRef Ref="c11718801"/>
<CommentaryRef Ref="c11718811"/>
1
</Pnumber>
<P2para>
<Text>
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
<CommentaryRef Ref="c11718821"/>
Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the
<CommentaryRef Ref="c11718831"/>
Social Security Administration (Northern Ireland) Act 1992 to come into operation before the end of the final relevant year.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/2" RestrictEndDate="2016-04-06" id="section-12-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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”).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/3" RestrictEndDate="2016-04-06" id="section-12-3">
<Pnumber>
<CommentaryRef Ref="c11718841"/>
3
</Pnumber>
<P2para>
<Text>
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
<Addition ChangeId="d29p1675" CommentaryRef="c11718851">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</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/4" id="section-12-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/5" id="section-12-5">
<Pnumber>
<CommentaryRef Ref="c11718811"/>
5
</Pnumber>
<P2para>
<Text>In this section—</Text>
</P2para>
</P2>
<BlockText>
<Para>
<Text>
<Addition ChangeId="d29p1691" CommentaryRef="c11718871">“relevant year” means any tax year in the earner’s working life,</Addition>
</Text>
</Para>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1698" CommentaryRef="c11718881"></Addition>
<Term id="term-final-relevant-year">
<Addition ChangeId="d29p1698" CommentaryRef="c11718881">final relevant year</Addition>
</Term>
<Addition ChangeId="d29p1698" CommentaryRef="c11718881">” means the last tax year in the earner’s working life.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockText>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title> Minimum pensions for widows and widowers.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13" id="section-13">
<Pnumber>13</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/1" id="section-13-1" RestrictStartDate="2005-12-05">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a
<Addition ChangeId="key-8ef75b9be8f34addda8ccc57fbb3ad45-1508406673425" CommentaryRef="key-8ef75b9be8f34addda8ccc57fbb3ad45">widow, widower or surviving civil partner</Addition>
(whether before or after attaining pensionable age), the
<Addition ChangeId="key-8ef75b9be8f34addda8ccc57fbb3ad45-1508406690132" CommentaryRef="key-8ef75b9be8f34addda8ccc57fbb3ad45">widow, widower or surviving civil partner</Addition>
will be entitled to a guaranteed minimum pension under the scheme.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/1A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/1A" RestrictStartDate="2009-04-06" id="section-13-1A">
<Pnumber>
<Addition ChangeId="key-85bdbf1f32249ac74621dfde53dfd102-1552311381014" CommentaryRef="key-85bdbf1f32249ac74621dfde53dfd102">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-85bdbf1f32249ac74621dfde53dfd102-1552311381014" CommentaryRef="key-85bdbf1f32249ac74621dfde53dfd102">But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 20B are satisfied.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2" id="section-13-2" RestrictStartDate="2005-12-05">
<Pnumber>
<CommentaryRef Ref="c11719051"/>
2
</Pnumber>
<P2para>
<Text>The scheme must contain a rule to the effect that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/a" id="section-13-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/b" id="section-13-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/c" id="section-13-2-c" RestrictStartDate="2005-12-05">
<Pnumber>
<Addition ChangeId="key-731b5c043faa1dae1e6508d864fd7108-1504694497508" CommentaryRef="key-731b5c043faa1dae1e6508d864fd7108">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-731b5c043faa1dae1e6508d864fd7108-1504694497508" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/3" RestrictStartDate="2009-04-06" id="section-13-3">
<Pnumber>
<CommentaryRef Ref="c11719051"/>
<CommentaryRef Ref="key-926218e6bcf324423cbd01d4d113336a"/>
3
</Pnumber>
<P2para>
<Text>The widow’s guaranteed minimum shall be half that of the earner.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4" RestrictStartDate="2009-04-06" id="section-13-4">
<Pnumber>
<CommentaryRef Ref="c11719051"/>
<CommentaryRef Ref="key-926218e6bcf324423cbd01d4d113336a"/>
4
</Pnumber>
<P2para>
<Text>
The widower’s
<Addition ChangeId="key-cec49d37ef009ff16c53e6d10236e3e5-1504693907683" CommentaryRef="key-cec49d37ef009ff16c53e6d10236e3e5">or surviving civil partner's</Addition>
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.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A" id="section-13-4A" RestrictStartDate="2005-12-05">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-9be1aeed905380f49a7489bfc53a39aa-1504694053670" CommentaryRef="key-9be1aeed905380f49a7489bfc53a39aa">Subject to subsection (4B)</Addition>
</Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081"> The scheme must provide for the </Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-093bb081d14a58bb7e42e6918c5a3fcb-1508406802532" CommentaryRef="key-093bb081d14a58bb7e42e6918c5a3fcb">widow's, widower’s or surviving civil partner's</Addition>
</Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081"> pension to be payable to the </Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406877022" CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">widow, widower or surviving civil partner</Addition>
</Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081"></Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/a" id="section-13-4A-a">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">for any period for which a Category B retirement pension is payable to the </Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406902933" CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">widow, widower or surviving civil partner</Addition>
</Addition>
<Addition ChangeId="d29p1754" 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);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/b" id="section-13-4A-b">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">for any period for which widowed parent’s allowance or bereavement allowance is payable to the </Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406913197" CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">widow, widower or surviving civil partner</Addition>
</Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081"> by virtue of the earner’s contributions; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c" id="section-13-4A-c" RestrictStartDate="2005-12-05">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">in the case of a </Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406972540" CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">widow, widower or surviving civil partner</Addition>
</Addition>
<Addition ChangeId="d29p1754" 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 </Addition>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-93ce9b8c9e78936b8b5432650e8e129a-1508406983491" CommentaryRef="key-93ce9b8c9e78936b8b5432650e8e129a">widow, widower or surviving civil partner</Addition>
</Addition>
<Addition ChangeId="d29p1754" 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—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/in1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c/in1" id="section-13-4A-c-in1">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">comprises a period during which the widow, widower or surviving civil partner and—</Addition>
</Addition>
</Text>
<P5 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/i/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c/i/a" id="section-13-4A-c-i-a">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a</Addition>
</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a person of the opposite sex are living together as husband and wife, or</Addition>
</Addition>
</Text>
</P5para>
</P5>
<P5 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/i/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c/i/b" id="section-13-4A-c-i-b">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">b</Addition>
</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a person of the same sex are living together as if they were civil partners, nor</Addition>
</Addition>
</Text>
</P5para>
</P5>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/iin1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c/iin1" id="section-13-4A-c-iin1">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">falls after the time of any—</Addition>
</Addition>
</Text>
<P5 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/ii/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c/ii/a" id="section-13-4A-c-ii-a">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a</Addition>
</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">marriage, or</Addition>
</Addition>
</Text>
</P5para>
</P5>
<P5 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/ii/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/c/ii/b" id="section-13-4A-c-ii-b">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">b</Addition>
</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">formation of a civil partnership,</Addition>
</Addition>
</Text>
</P5para>
</P5>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">by the widow or widower or surviving civil partner which takes place after the earner’s death.</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4B/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4B" id="section-13-4B" RestrictStartDate="2005-12-05">
<Pnumber>
<Addition ChangeId="key-983a5a7b37021f3b767c0ed68def40ea-1504693822218" CommentaryRef="key-983a5a7b37021f3b767c0ed68def40ea">4B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-983a5a7b37021f3b767c0ed68def40ea-1504693822218" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
The scheme
<Addition ChangeId="d29p1798" CommentaryRef="c11719091">must also make provision</Addition>
for the widow’s pension to be payable to her for any period for which a
<CommentaryRef Ref="c11719101"/>
. . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions
<CommentaryRef Ref="c11719101"/>
. . ..
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/6" id="section-13-6" RestrictStartDate="2005-12-05">
<Pnumber>6</Pnumber>
<P2para>
<Text>
The scheme
<Addition ChangeId="d29p1812" CommentaryRef="c11719121">must also make provision</Addition>
for the
<Addition ChangeId="key-21b89f10691722cd78cdfe98203c3f4f-1508408242613" CommentaryRef="key-21b89f10691722cd78cdfe98203c3f4f">widower’s or surviving civil partner’s pension to be payable</Addition>
in the prescribed circumstances and for the prescribed period.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/7" id="section-13-7" RestrictStartDate="2005-12-05">
<Pnumber>7</Pnumber>
<P2para>
<Text>
The trustees or managers of the scheme shall supply to the
<Addition ChangeId="d29p1822" CommentaryRef="c11719131">Inland Revenue</Addition>
any such information as
<Addition ChangeId="d29p1826" CommentaryRef="c11719141">the Inland Revenue</Addition>
may require relating to the payment of pensions under the scheme to
<Addition ChangeId="key-189c74ddea262152e88a55ae4c60368a-1508408306324" CommentaryRef="key-189c74ddea262152e88a55ae4c60368a">widows, widowers or surviving civil partners</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/8/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/8" id="section-13-8" RestrictStartDate="2006-04-06">
<Pnumber>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" CommentaryRef="key-f250dc8971971590524645e746f66e12">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" CommentaryRef="key-f250dc8971971590524645e746f66e12">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/8/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/8/a" id="section-13-8-a">
<Pnumber>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" CommentaryRef="key-f250dc8971971590524645e746f66e12">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" CommentaryRef="key-f250dc8971971590524645e746f66e12">a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/8/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/8/b" id="section-13-8-b">
<Pnumber>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" CommentaryRef="key-f250dc8971971590524645e746f66e12">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" CommentaryRef="key-f250dc8971971590524645e746f66e12">those provisions are of a prescribed description,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-f250dc8971971590524645e746f66e12-1504523239532" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/9/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/9" id="section-13-9" RestrictStartDate="2005-12-05">
<Pnumber>
<Addition ChangeId="key-557ea39c7f7ae0848f452be445810ac8-1504693861296" CommentaryRef="key-557ea39c7f7ae0848f452be445810ac8">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-557ea39c7f7ae0848f452be445810ac8-1504693861296" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1994-02-07">
<Title> Treatment of insignificant amounts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/14/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/14" id="section-14">
<Pnumber>
<CommentaryRef Ref="c11719161"/>
14
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/14/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/14/1" id="section-14-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/14/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/14/2" id="section-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/14/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/14/2/a" id="section-14-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/14/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/14/2/b" id="section-14-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>aggregating the two amounts so calculated.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2020-12-31" ConfersPower="true" RestrictStartDate="2009-04-01" RestrictExtent="N.I.">
<Title> Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15" id="section-15">
<Pnumber>
<CommentaryRef Ref="key-76f0a337ef3a63c8140c64a09dd0859e"/>
15
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/1" id="section-15-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/1/a" id="section-15-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if it is carried out not earlier than the time when that person’s pensionable service terminates; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/1/b" id="section-15-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/1/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/1/c" id="section-15-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/2" id="section-15-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This section applies to the following transactions—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/2/a" id="section-15-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the taking out of a policy of insurance or a number of such policies;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/2/b" id="section-15-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the entry into an annuity contract or a number of such contracts;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/2/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/2/c" id="section-15-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the transfer of the benefit of such a policy or policies or such a contract or contracts.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/3" id="section-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In this section “
<Term id="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.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4" id="section-15-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A policy of insurance or annuity contract is appropriate for the purposes of this section if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4/a" id="section-15-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the
<Addition ChangeId="d29p1944" CommentaryRef="c11719181">insurer</Addition>
with which it is or was taken out or entered into—
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/a/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4/a/i" id="section-15-4-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
is, or was at the relevant time, carrying on
<CommentaryRef Ref="c11719191"/>
. . . long-term insurance business in the United Kingdom or any other
<Acronym Expansion="European Economic Area">
<Substitution ChangeId="key-e6707726f77a164739bd3a2dc1570781-1540801495628" CommentaryRef="key-e6707726f77a164739bd3a2dc1570781">EEA</Substitution>
</Acronym>
<Substitution ChangeId="key-e6707726f77a164739bd3a2dc1570781-1540801495628" CommentaryRef="key-e6707726f77a164739bd3a2dc1570781"> state</Substitution>
; and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/a/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4/a/ii" id="section-15-4-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>satisfies, or at the relevant time satisfied, prescribed requirements; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4/b" id="section-15-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4/c" id="section-15-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/4/d" id="section-15-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>it satisfies such other requirements as may be prescribed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5" id="section-15-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The requirements referred to in subsection (1) are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/a" id="section-15-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that the arrangement for securing the amount by means of the policy or contract was made—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/a/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/a/i" id="section-15-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
at the written request of the earner or, if the earner has died, of the earner’s
<Substitution ChangeId="key-96094afebc7329262339d3579f774d0d-1509977924607" CommentaryRef="key-96094afebc7329262339d3579f774d0d">widow, widower or surviving civil partner</Substitution>
; or
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/a/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/a/ii" id="section-15-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
with the consent of the earner or the
<Substitution ChangeId="key-96094afebc7329262339d3579f774d0d-1509977940064" CommentaryRef="key-96094afebc7329262339d3579f774d0d">widow, widower or surviving civil partner</Substitution>
given in writing in a prescribed form;
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/b" id="section-15-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/b/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/b/i" id="section-15-5-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the case is one such as is mentioned in section 92(2); and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/b/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/b/ii" id="section-15-5-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the policy or contract only secures guaranteed minimum pensions;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/c" id="section-15-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>that—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/c/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/c/i" id="section-15-5-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the case is not one such as is mentioned in section 92(2); and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/5/c/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/5/c/ii" id="section-15-5-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>such conditions as may be prescribed are satisfied.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/6" id="section-15-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In subsection (4)(a), “
<Term id="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.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/15/7" id="section-15-7">
<Pnumber>
<CommentaryRef Ref="c11719201"/>
7
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Transfer of accrued rights.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16" id="section-16">
<Pnumber>
<CommentaryRef Ref="key-bfbd02d22ccdb51ab980d9b6ce437d4c"/>
16
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/1" id="section-16-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Regulations may prescribe circumstances in which and conditions subject to which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/1/a" id="section-16-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a transfer of or a transfer payment in respect of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/a/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/1/a/i" id="section-16-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>an earner’s accrued rights to guaranteed minimum pensions under a contracted-out scheme;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/a/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/1/a/ii" id="section-16-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>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</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/a/iii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/1/a/iii" id="section-16-1-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the liability for the payment of guaranteed minimum pensions to or in respect of any person who has become entitled to them,</Text>
</P4para>
</P4>
<Text>
may be made by an occupational pension scheme to another such scheme
<Addition ChangeId="d29p2096" CommentaryRef="c11719221">, to a personal pension scheme or to an overseas arrangement</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/1/b" id="section-16-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
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
<Addition ChangeId="d29p2106" CommentaryRef="c11719231">, a personal pension scheme or an overseas arrangement</Addition>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/2" id="section-16-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any such regulations may be made so as to apply to earners who are not in employment at the time of the transfer.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/3" id="section-16-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Regulations under subsection (1) may provide that any provision of this Part (other than sections 14, 15 and 39 to 41, and
<Substitution ChangeId="key-c1d43071a4388226019d4f668cfa2763-1559660564560" CommentaryRef="key-c1d43071a4388226019d4f668cfa2763">sections 27 and 29</Substitution>
so far as they apply to personal pension schemes) or of Chapter
<Acronym Expansion="3">III</Acronym>
of Part IV or Chapter
<Acronym Expansion="2">II</Acronym>
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.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/4" id="section-16-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/5" id="section-16-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
The power conferred by subsection (1) is without prejudice to the generality of section 177(2) or section 17(5) of the
<CommentaryRef Ref="c11719241"/>
Interpretation Act (Northern Ireland) 1954.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/16/6" id="section-16-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In the provisions mentioned in subsection (3) “
<Term id="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
<Substitution ChangeId="key-9e2468d7ee8b13bdea7509d99d39a6c5-1509978062040" CommentaryRef="key-9e2468d7ee8b13bdea7509d99d39a6c5">widow, widower or surviving civil partner</Substitution>
in accordance with sections 9 and 13, and references to an earner’s accrued rights to guaranteed minimum pensions shall be construed accordingly.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2006-04-06">
<Title> Commutation, surrender and forfeiture.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/17/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/17" id="section-17">
<Pnumber>17</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/17/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/17/1" id="section-17-1" RestrictStartDate="2006-04-06">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_8417e919-a864-4f32-ab17-e36f39ead835-1508340105169" CommentaryRef="M_F_8417e919-a864-4f32-ab17-e36f39ead835">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/17/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/17/2" id="section-17-2" RestrictStartDate="2005-12-05">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Neither section 9 nor section 13 shall preclude a scheme from providing for the earner’s or the earner’s
<Addition ChangeId="key-77822519dc7a5752e9efadf41f6dec8f-1508340233697" CommentaryRef="key-77822519dc7a5752e9efadf41f6dec8f">widow's, widower’s or surviving civil partner's</Addition>
guaranteed minimum pension to be suspended or forfeited in such circumstances as may be prescribed.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="1997-04-06">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/18/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/18" id="section-18">
<Pnumber>
<CommentaryRef Ref="c11719251"/>
18
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2005-12-05">
<Title> Securing of benefits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19" id="section-19">
<Pnumber>19</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/1" id="section-19-1">
<Pnumber>
<CommentaryRef Ref="c11719261"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/2" id="section-19-2">
<Pnumber>
<CommentaryRef Ref="c11719271"/>
2
</Pnumber>
<P2para>
<Text>Subject to subsection (3), the scheme must contain a rule by which any liabilities of the scheme in respect of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/2/a" id="section-19-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>guaranteed minimum pensions and accrued rights to guaranteed minimum pensions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/2/b" id="section-19-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any such benefits as are excluded by section 9(6) from earners’ guaranteed minimum pensions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/2/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/2/c" id="section-19-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>pensions and other benefits (whether or not within paragraph (a) or (b)) in respect of which entitlement to payment has already arisen; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/2/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/2/d" id="section-19-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>state scheme premiums,</Text>
</P3para>
</P3>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/3" id="section-19-3">
<Pnumber>
<CommentaryRef Ref="c11719271"/>
3
</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/3/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/3/a" id="section-19-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>he will be entitled on ceasing to be in employment, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/3/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/3/b" id="section-19-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the earner’s
<Substitution ChangeId="key-e06528f38d46bc0a68b4559675cb7053-1509978174768" CommentaryRef="key-e06528f38d46bc0a68b4559675cb7053">widow, widower or surviving civil partner</Substitution>
or any dependant of the earner’s will be entitled on the earner’s death.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/4" id="section-19-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Subsections
<Addition ChangeId="d29p2249" CommentaryRef="c11719291">(2) and (3)</Addition>
do not apply to public service pension schemes.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/5" id="section-19-5">
<Pnumber>
<CommentaryRef Ref="c11719261"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/6" id="section-19-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/7" id="section-19-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="1997-04-06">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20" id="section-20">
<Pnumber>
<CommentaryRef Ref="c11719311"/>
20
</Pnumber>
<P1para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</Para>
</ListItem>
</UnorderedList>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Conversion of guaranteed minimum pension into other benefits: introduction</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A" id="section-20A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">In this section and sections 20B to 20H—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/a" id="section-20A-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">the rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “</Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">guaranteed minimum pension rules</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">”,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/b" id="section-20A-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">GMP conversion</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/c" id="section-20A-c">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/d/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/d" id="section-20A-d">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">the conversion date</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">” means the date on which that amendment takes effect,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/e/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/e" id="section-20A-e">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">the pre-conversion benefits</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">” means the benefits provided under the scheme immediately before the conversion date (disregarding money purchase benefits),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/f/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/f" id="section-20A-f">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">the post-conversion benefits</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">” means the benefits which are provided under the converted scheme (disregarding money purchase benefits),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/g/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/g" id="section-20A-g">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">the converted scheme</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">” means the scheme as it has effect immediately after conversion, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/h/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/h" id="section-20A-h">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">h</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">the trustees</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2022-04-28" ConfersPower="true" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The conversion conditions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B" id="section-20B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/1" id="section-20B-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">This section specifies the conditions referred to in sections 9(1A) and 13(1A) (for exemption from the requirement to guarantee a minimum pension).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/2" id="section-20B-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Condition 1 is that the post-conversion benefits must be actuarially at least equivalent to the pre-conversion benefits.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/3" id="section-20B-3">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Condition 2 is that if the earner was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/4" id="section-20B-4">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/5" id="section-20B-5">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 20D in such circumstances, and during such periods, as are prescribed by regulations.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/6" id="section-20B-6">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Condition 5 is that the procedural requirements of section 20E have been complied with.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/7" id="section-20B-7">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">In applying these conditions to a scheme in respect of an earner—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/7/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/7/a" id="section-20B-7-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">it is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/7/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/7/b" id="section-20B-7-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">it is immaterial (except for Condition 2) whether or not on the conversion date the earner was entitled to the payment of a pension under the scheme.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2009-04-06">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Actuarial equivalence</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20C/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20C" id="section-20C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20C</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Regulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 20B.</Addition>
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2020-01-13" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Survivors' benefits</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D" id="section-20D">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/1" id="section-20D-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">This section specifies the benefits mentioned in Condition 4 of section 20B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/2" id="section-20D-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The first benefit is that if the earner dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/2/a" id="section-20D-2-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">beginning with 6th April 1978, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/2/b" id="section-20D-2-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">ending with 5th April 1997.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3" id="section-20D-3">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The second benefit is that if the earner dies (whether before or after attaining normal pension age) leaving a widower or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3/a" id="section-20D-3-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">beginning with 6th April 1988, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3/b" id="section-20D-3-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">ending with 5th April 1997.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2022-04-28" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Procedural requirements</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E" id="section-20E">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/1" id="section-20E-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 20B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/2" id="section-20E-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The employer in relation to the scheme must consent to the GMP conversion in advance.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/3" id="section-20E-3">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The trustees must take all reasonable steps to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/3/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/3/a" id="section-20E-3-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">consult the earner in advance, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/3/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/3/b" id="section-20E-3-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/4" id="section-20E-4">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/4/a" id="section-20E-4-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">that the GMP conversion will occur or has occurred, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/4/b" id="section-20E-4-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">that it affects the earner.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" ConfersPower="true" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Transfer out</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F" id="section-20F">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20F</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/1" id="section-20F-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Regulations may prescribe—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/1/a" id="section-20F-1-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">restrictions on the transfer of the earner's accrued rights under a GMP-converted scheme;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/1/b" id="section-20F-1-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">conditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/2" id="section-20F-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Section 16(2) and (5) shall apply to regulations under this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/3" id="section-20F-3">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Where a member of a non-GMP-converted scheme makes an application under section 91(1), the trustees may with his consent adjust any guaranteed cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2022-04-28" RestrictStartDate="2009-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Powers to amend schemes</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20G/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G" id="section-20G">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20G</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20G/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/1" id="section-20G-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions of section 20B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20G/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/2" id="section-20G-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">The subsisting rights provisions within the meaning of Article 67 of the Pensions (Northern Ireland) Order 1995 shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions of section 20B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20G/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/3" id="section-20G-3">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20G/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/4" id="section-20G-4">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20G/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/5" id="section-20G-5">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">In the application of section 20E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2009-04-06">
<Title>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Enforcement of GMP conversion conditions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H" id="section-20H">
<Pnumber PuncAfter="">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">20H</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/1" id="section-20H-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">If the Regulatory Authority thinks that the conditions of section 20B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/1/a" id="section-20H-1-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">in respect of a specified person or class of person,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/1/b" id="section-20H-1-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">to a specified extent, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/1/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/1/c" id="section-20H-1-c">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">as from a specified time.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/2" id="section-20H-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Where the Regulatory Authority makes an order under subsection (1) it may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/2/a" id="section-20H-2-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">require the trustees of the scheme concerned to take specified steps;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/2/b" id="section-20H-2-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/3" id="section-20H-3">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/4" id="section-20H-4">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 20B is not being complied with, or may not be complied with, the Regulatory Authority may by order—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/4/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/4/a" id="section-20H-4-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/4/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/4/b" id="section-20H-4-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20H/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20H/5" id="section-20H-5">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 20B in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/discretionary-requirements/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/discretionary-requirements" NumberOfProvisions="1" RestrictEndDate="2016-04-06" id="part-III-chapter-I-crossheading-discretionary-requirements" RestrictExtent="N.I." RestrictStartDate="1994-02-07">
<Title> Discretionary requirements</Title>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." RestrictStartDate="1999-03-24">
<Title> Power for Board to impose conditions as to investments and resources.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/21/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21" id="section-21">
<Pnumber>21</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/21/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21/1" id="section-21-1">
<Pnumber>
<CommentaryRef Ref="c11719361"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/21/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21/2" id="section-21-2">
<Pnumber>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2306" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/21/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21/2/a" id="section-21-2-a">
<Pnumber>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">the </Addition>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">
<Addition ChangeId="d29p2319" CommentaryRef="c11719381">Inland Revenue are</Addition>
</Addition>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371"> kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/21/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21/2/b" id="section-21-2-b">
<Pnumber>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">the resources of the scheme are brought to and are maintained at a level satisfactory to the </Addition>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">
<Addition ChangeId="d29p2329" CommentaryRef="c11719391">Inland Revenue</Addition>
</Addition>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/21/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21/3" id="section-21-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-and-personal-money-purchase-schemes/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/requirements-for-certification-of-occupational-and-personal-money-purchase-schemes" NumberOfProvisions="12" RestrictEndDate="2015-04-06" RestrictExtent="N.I." id="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-and-personal-money-purchase-schemes" ConfersPower="false" RestrictStartDate="2012-04-06">
<Title> Requirements for certification of occupational and personal money purchase schemes</Title>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Persons who may establish scheme.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/22/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/22" id="section-22">
<Pnumber>
<CommentaryRef Ref="key-69897fd94802a4f6e1da3a2f376f3778"/>
22
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Identification and valuation of protected rights.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/23/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/23" id="section-23">
<Pnumber>
<CommentaryRef Ref="key-981f90a9e469cb3f58e4b43dc1bf7675"/>
23
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Ways of giving effect to protected rights.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/24/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/24" id="section-24">
<Pnumber>
<CommentaryRef Ref="key-dd3b9e59094589a41867ca5f920c5e8d"/>
24
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Requirements for interim arrangements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/24A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/24A" id="section-24A">
<Pnumber>
<CommentaryRef Ref="key-dd3b9e59094589a41867ca5f920c5e8d"/>
24A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Information about interim arrangements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/24B/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/24B" id="section-24B">
<Pnumber>
<CommentaryRef Ref="key-dd3b9e59094589a41867ca5f920c5e8d"/>
24B
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> The pension and annuity requirements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/25/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/25" id="section-25">
<Pnumber>
<CommentaryRef Ref="key-dd3b9e59094589a41867ca5f920c5e8d"/>
25
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Securing of liability for protected rights.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/26/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/26" id="section-26">
<Pnumber>
<CommentaryRef Ref="key-f4a6397abde0a88ec98032d368a3ee83"/>
26
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Investment and resources of schemes.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27" id="section-27">
<Pnumber>27</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/1" id="section-27-1">
<Pnumber>
<CommentaryRef Ref="c11720491"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2" id="section-27-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-7f8bb80f39a68f96117a43acf71911f7-1559731343870" CommentaryRef="key-7f8bb80f39a68f96117a43acf71911f7">A scheme which was an appropriate scheme or a money purchase contracted-out scheme immediately before the abolition date</Substitution>
must comply with such requirements as may be prescribed as regards the part—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2/a" id="section-27-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of any payment that is made to the scheme by or on behalf of a member of the scheme;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2/b" id="section-27-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>of any income or capital gain arising from the investment of such a payment; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2/c" id="section-27-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>of the value of rights under the scheme,</Text>
</P3para>
</P3>
<Text>that may be used—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2/i" id="section-27-2-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>to defray the administrative expenses of the scheme;</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/i/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2/i/ii" id="section-27-2-i-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to pay commission; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/2/i/iii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/2/i/iii" id="section-27-2-i-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in any other way which does not result in the provision of benefits for or in respect of members.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/3" id="section-27-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subject to subsection (4)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/3/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/3/a" id="section-27-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in the case of an occupational pension scheme, all minimum payments
<Addition ChangeId="d29p3066" CommentaryRef="c11720501">and payments under section 38A(3)</Addition>
and any payments made by the
<Addition ChangeId="d29p3070" CommentaryRef="c11720511">Inland Revenue</Addition>
under Article 9 of the
<CommentaryRef Ref="c11720521"/>
Social Security (Northern Ireland) Order 1986, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/3/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/3/b" id="section-27-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of a personal pension scheme, all minimum contributions,</Text>
</P3para>
</P3>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/3/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/3/i" id="section-27-3-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>to defray the administrative expenses of the scheme; or</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/3/i/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/3/i/ii" id="section-27-3-i-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to pay commission.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/4" id="section-27-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27/5" id="section-27-5">
<Pnumber>
<Addition ChangeId="d29p3102" CommentaryRef="c11720531">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3102" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Suspension or forfeiture.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/28/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/28" id="section-28">
<Pnumber>
<CommentaryRef Ref="key-07b0dde5f324679119e135b4d809aad1"/>
28
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Discharge of protected rights on winding up: insurance policies.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/28A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/28A" id="section-28A">
<Pnumber>
<CommentaryRef Ref="key-7e4c1025fff4c15106b481280cbf0f96"/>
28A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-04-06" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title>
Tax requirements to prevail over
<Substitution ChangeId="key-59735307dc91369249be937af33c7e79-1559731637973" CommentaryRef="key-59735307dc91369249be937af33c7e79">requirements of section 27</Substitution>
.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/29/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/29" id="section-29">
<Pnumber>29</Pnumber>
<P1para>
<Text>
Nothing in
<Substitution ChangeId="key-b26bad14b03b2da72f6009d6508da093-1559731661498" CommentaryRef="key-b26bad14b03b2da72f6009d6508da093">section 27</Substitution>
shall be taken to prejudice any requirements with which
<Substitution ChangeId="key-ca462e63b477ea057d9b372d92fb4fae-1536835360639" CommentaryRef="key-ca462e63b477ea057d9b372d92fb4fae">a registered pension scheme must comply under Part 4 of the Finance Act 2004</Substitution>
.
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Appropriate schemes: “Blowing the whistle”.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/29A/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/29A" id="section-29A">
<Pnumber>
<CommentaryRef Ref="key-1d0b4c8c63207230ef00d3601a05b65e"/>
29A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/cancellation-variation-surrender-and-refusal-of-certificates/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/cancellation-variation-surrender-and-refusal-of-certificates" NumberOfProvisions="3" RestrictEndDate="2016-04-06" id="part-III-chapter-I-crossheading-cancellation-variation-surrender-and-refusal-of-certificates" RestrictStartDate="2012-04-06">
<Title> Cancellation, variation, surrender and refusal of certificates</Title>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2012-04-06">
<Title> Cancellation, variation, surrender and refusal of certificates.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30" id="section-30">
<Pnumber>30</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/1" id="section-30-1">
<Pnumber>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">Regulations shall provide for the cancellation, variation or surrender of a contracting-out certificate, or the issue of a new certificate—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/1/a" id="section-30-1-a">
<Pnumber>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">on any change of circumstances affecting the treatment of an employment as contracted-out employment; or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/1/b" id="section-30-1-b">
<Pnumber>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">where the certificate was issued on or after the principal appointed day, if any employer of persons in the description of employment to which the scheme in question relates, or the actuary of the scheme, fails to provide </Substitution>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">HMRC</Substitution>
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">, at prescribed intervals, with such documents as may be prescribed for the purpose of verifying that the conditions of section 5(2B) are satisfied.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/2" id="section-30-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Regulations may enable the
<Addition ChangeId="d29p3311" CommentaryRef="c11720811">Inland Revenue</Addition>
to cancel or vary a contracting-out certificate where—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/2/a" id="section-30-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3320" CommentaryRef="c11720831">they have</Addition>
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
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/2/b" id="section-30-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the employer does not show that it ought to be so treated.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/3" id="section-30-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Where
<Addition ChangeId="key-fea33270e597dccb51344fe1734d1546-1559732299924" CommentaryRef="key-fea33270e597dccb51344fe1734d1546">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,</Addition>
the continued contracting-out of the scheme
<CommentaryRef Ref="key-7821a60798557928624fb52d5dd149c1"/>
... 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
<CommentaryRef Ref="key-0a1cf6744994a571bca4acd5a6fe00f0"/>
... certificate.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/4" id="section-30-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
A contracting-out certificate in respect of any employment may be withheld or cancelled by the
<Addition ChangeId="d29p3356" CommentaryRef="c11720811">Inland Revenue</Addition>
if
<Addition ChangeId="d29p3360" CommentaryRef="c11720851">they consider</Addition>
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
<Addition ChangeId="d29p3364" CommentaryRef="c11720861">they</Addition>
would otherwise treat as proper to be contracted-out in relation to all earners in that employment.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/5" id="section-30-5">
<Pnumber>
<CommentaryRef Ref="key-e9d6102e8c2d88472ca98a12e427caff"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/6" id="section-30-6">
<Pnumber>
<Addition ChangeId="d29p3386" CommentaryRef="c11720901">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3386" CommentaryRef="c11720901">Without prejudice to their powers apart from this subsection, the </Addition>
<Addition ChangeId="d29p3386" CommentaryRef="c11720901">
<Addition ChangeId="d29p3393" CommentaryRef="c11720811">Inland Revenue</Addition>
</Addition>
<Addition ChangeId="d29p3386" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/7" id="section-30-7">
<Pnumber>
<Addition ChangeId="d29p3398" CommentaryRef="c11720921">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3398" 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 </Addition>
<Addition ChangeId="d29p3398" CommentaryRef="c11720921">
<Addition ChangeId="d29p3405" CommentaryRef="c11720811">Inland Revenue</Addition>
</Addition>
<Addition ChangeId="d29p3398" CommentaryRef="c11720921"> may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/8/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/8" id="section-30-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
Except in prescribed circumstances, no cancellation, variation or surrender of a contracting-out certificate
<CommentaryRef Ref="key-9d605f7133d271101502eb4ac356e231"/>
...shall have effect from a date earlier than that on which the cancellation, variation or surrender is made.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/9/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/9" id="section-30-9">
<Pnumber>
<Addition ChangeId="key-a5fce72a236eda8b8e671b3ac1c099d1-1559732127764" CommentaryRef="key-a5fce72a236eda8b8e671b3ac1c099d1">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a5fce72a236eda8b8e671b3ac1c099d1-1559732127764" CommentaryRef="key-a5fce72a236eda8b8e671b3ac1c099d1">A reference in this section to a contracting-out certificate does not include a reference to a contracting-out certificate issued in respect of a money purchase contracted-out scheme.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="1994-02-07">
<Title> Surrender and cancellation of contracting-out certificates: issue of further certificates.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31" id="section-31">
<Pnumber>31</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/1" id="section-31-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies in any case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/1/a" id="section-31-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/1/b" id="section-31-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/2" id="section-31-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/3" id="section-31-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/4" id="section-31-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5" id="section-31-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>For the purposes of subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/a" id="section-31-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/b" id="section-31-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,</Text>
</P3para>
</P3>
<Text>shall be treated as one employment if, in the opinion of the Board—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/i" id="section-31-5-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>they are substantially the same, however described; or</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/i/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/i/ii" id="section-31-5-i-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>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.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/6" id="section-31-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="1994-02-07">
<Title> Surrender and cancellation of contracting-out certificates: cancellation of further certificates.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32" id="section-32">
<Pnumber>32</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1" id="section-32-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies in any case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1/a" id="section-32-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1/b" id="section-32-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/c/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1/c" id="section-32-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/2" id="section-32-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/3" id="section-32-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/4" id="section-32-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/5/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/5" id="section-32-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/6/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/6" id="section-32-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
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
<CommentaryRef Ref="c11720951"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992 as may be prescribed.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7" id="section-32-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>For the purposes of subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/a/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/a" id="section-32-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/b/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/b" id="section-32-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,</Text>
</P3para>
</P3>
<Text>shall be treated as one employment if, in the opinion of the Board—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/i/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/i" id="section-32-7-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>they are substantially the same, however described; or</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/i/ii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/i/ii" id="section-32-7-i-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>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.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/alteration-of-scheme-rules-after-certification/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/alteration-of-scheme-rules-after-certification" NumberOfProvisions="2" RestrictEndDate="2015-09-14" id="part-III-chapter-I-crossheading-alteration-of-scheme-rules-after-certification" RestrictStartDate="2012-04-06" RestrictExtent="N.I.">
<Title> Alteration of scheme rules after certification</Title>
<P1group RestrictEndDate="2015-09-14" ConfersPower="true" RestrictStartDate="2012-04-06" RestrictExtent="N.I.">
<Title>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021"> Alteration of rules of contracted-out schemes.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33" id="section-33">
<Pnumber>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">33</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/1/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/1" RestrictEndDate="2016-04-06" id="section-33-1">
<Pnumber>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">Except in prescribed circumstances, the rules of a </Addition>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">
<Addition ChangeId="key-17f8feffb681f7a9a7969f7fec060eb4-1559734979321" CommentaryRef="key-17f8feffb681f7a9a7969f7fec060eb4">salary related</Addition>
</Addition>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021"> contracted-out scheme cannot be altered unless the alteration is of a prescribed description.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/2/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/2" RestrictEndDate="2016-04-06" id="section-33-2">
<Pnumber>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3601" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/3/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/3" RestrictEndDate="2016-04-06" id="section-33-3">
<Pnumber>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">References in this section to a </Addition>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">
<Addition ChangeId="key-735bedd79612f6d49bba65040fa92af6-1559735008072" CommentaryRef="key-735bedd79612f6d49bba65040fa92af6">salary related</Addition>
</Addition>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021"> 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/4/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/4" id="section-33-4">
<Pnumber>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3601" 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 </Addition>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021">
<Addition ChangeId="key-45b1a03bc022b85098e4bc82ebffaf45-1509980303924" CommentaryRef="key-45b1a03bc022b85098e4bc82ebffaf45">or surviving civil partner</Addition>
</Addition>
<Addition ChangeId="d29p3601" CommentaryRef="c11721021"> of an earner only in such cases as may be prescribed.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> Alteration of rules of appropriate schemes.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34" id="section-34">
<Pnumber>
<CommentaryRef Ref="key-0b631b60c8a3fd6ad152bd6702c77d0f"/>
34
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/I/crossheading/general-regulations-as-to-administration-of-part-iii/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/general-regulations-as-to-administration-of-part-iii" NumberOfProvisions="1" RestrictEndDate="2020-01-13" id="part-III-chapter-I-crossheading-general-regulations-as-to-administration-of-part-iii" RestrictStartDate="2012-04-06" RestrictExtent="N.I.">
<Title> General regulations as to administration of Part III</Title>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2012-04-06">
<Title> General power to make regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/35/2013-04-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/35" id="section-35">
<Pnumber>35</Pnumber>
<P1para>
<Text>
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,
<CommentaryRef Ref="key-a4037b3a57893f199103b0f762cdc31b"/>
... .
</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11717621" Type="F">
<Para>
<Text>
S. 3(2A)(2B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00063" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00064" CitationRef="c00063" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/1" Operative="true" SectionRef="article-133-1">art. 133(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00065" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00066" CitationRef="c00065" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">art. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00067" CitationRef="c00065" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717801" Type="F">
<Para>
<Text>
Words in s. 4(1)(b)(3)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00083" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00084" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00085" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00086" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/37/a/b" Operative="true" SectionRef="schedule-1-paragraph-37-a-b">Sch. 1 para. 37(a)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00087" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00088" CitationRef="c00087" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00089" CitationRef="c00087" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717811" Type="C">
<Para>
<Text>
S. 4(2) modified (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/509" id="c00091" Class="NorthernIrelandStatutoryRule" Year="1996" Number="509">S.R. 1996/509</Citation>
,
<CitationSubRef id="c00092" CitationRef="c00091" URI="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/2" Operative="true" SectionRef="regulation-6-2">reg. 6(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717821" Type="F">
<Para>
<Text>
Words in s. 4(2) substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00094" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00095" CitationRef="c00094" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="c00096" CitationRef="c00094" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">147</CitationSubRef>
,
<CitationSubRef id="c00097" CitationRef="c00094" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/16/a" Operative="true" SectionRef="schedule-3-paragraph-16-a">Sch. 3 para. 16(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00098" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00099" CitationRef="c00098" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717851" Type="F">
<Para>
<Text>
Words in s. 4(3)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00108" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00109" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00110" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00111" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/37/b" Operative="true" SectionRef="schedule-1-paragraph-37-b">Sch. 1 para. 37(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00112" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00113" CitationRef="c00112" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00114" CitationRef="c00112" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717861" Type="F">
<Para>
<Text>
S. 4(5) omitted and repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00116" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00117" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="c00118" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">147</CitationSubRef>
,
<CitationSubRef id="c00119" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00120" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/16/b" SectionRef="schedule-3-paragraph-16-b">Sch. 3 para. 16(b)</CitationSubRef>
,
<CitationSubRef id="c00121" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00122" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00123" CitationRef="c00122" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717871" Type="F">
<Para>
<Text>
Words in s. 4 substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00125" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00126" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00127" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/13" SectionRef="schedule-3-paragraph-13">Sch. 3 paras. 13</CitationSubRef>
,
<CitationSubRef id="c00128" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/14/a" Operative="true" SectionRef="schedule-3-paragraph-14-a">14(a)</CitationSubRef>
Table;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00129" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00130" CitationRef="c00129" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717981" Type="C">
<Para>
<Text>
S. 5 excluded (1.6.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00132" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
art. 146(1);
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00133" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00134" CitationRef="c00133" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/f" Operative="true" SectionRef="article-2-f">art. 2(f)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00135" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00136" CitationRef="c00135" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717991" Type="F">
<Para>
<Text>
S. 5(2)-(2C) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) for s. 5(2) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00138" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
art. 133(3);
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00139" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00140" CitationRef="c00139" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">art. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00141" CitationRef="c00139" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718001" Type="F">
<Para>
<Text>
Word in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00143" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00144" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00145" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00146" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/2/a" Operative="true" SectionRef="schedule-1-paragraph-38-2-a">Sch. 1 para. 38(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00147" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00148" CitationRef="c00147" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00149" CitationRef="c00147" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718011" Type="F">
<Para>
<Text>
Words in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00151" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00152" CitationRef="c00151" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00153" CitationRef="c00151" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00154" CitationRef="c00151" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/2/b" Operative="true" SectionRef="schedule-1-paragraph-38-2-b">Sch. 1 para. 38(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00155" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00156" CitationRef="c00155" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00157" CitationRef="c00155" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718061" Type="F">
<Para>
<Text>
Words in s. 5(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00180" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00181" CitationRef="c00180" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00182" CitationRef="c00180" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00183" CitationRef="c00180" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/38/4" Operative="true" SectionRef="schedule-1-paragraph-38-4">Sch. 1 para. 38(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00184" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00185" CitationRef="c00184" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00186" CitationRef="c00184" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718071" Type="F">
<Para>
<Text>
Words in s. 5(6)(b) substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00188" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00189" CitationRef="c00188" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00190" CitationRef="c00188" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/13" SectionRef="schedule-3-paragraph-13">Sch. 3 paras. 13</CitationSubRef>
,
<CitationSubRef id="c00191" CitationRef="c00188" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/14" Operative="true" SectionRef="schedule-3-paragraph-14">14</CitationSubRef>
Table;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00192" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00193" CitationRef="c00192" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718251" Type="F">
<Para>
<Text>
Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00224" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00225" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00226" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00227" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/2/a" Operative="true" SectionRef="schedule-1-paragraph-40-2-a">Sch. 1 para. 40(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00228" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00229" CitationRef="c00228" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00230" CitationRef="c00228" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718261" Type="F">
<Para>
<Text>
Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00232" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00233" CitationRef="c00232" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00234" CitationRef="c00232" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00235" CitationRef="c00232" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/2/b" Operative="true" SectionRef="schedule-1-paragraph-40-2-b">Sch. 1 para. 40(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00236" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00237" CitationRef="c00236" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00238" CitationRef="c00236" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718271" Type="F">
<Para>
<Text>
Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00240" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00241" CitationRef="c00240" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00242" CitationRef="c00240" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00243" CitationRef="c00240" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/3" Operative="true" SectionRef="schedule-1-paragraph-40-3">Sch. 1 para. 40(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00244" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00245" CitationRef="c00244" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00246" CitationRef="c00244" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718281" Type="F">
<Para>
<Text>
Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00248" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00249" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00250" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00251" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/40/3" Operative="true" SectionRef="schedule-1-paragraph-40-3">Sch. 1 para. 40(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00252" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00253" CitationRef="c00252" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00254" CitationRef="c00252" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718311" Type="F">
<Para>
<Text>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00263" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00264" CitationRef="c00263" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5" Operative="true" SectionRef="article-133-5">art. 133(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00265" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00266" CitationRef="c00265" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">arts. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00267" CitationRef="c00265" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718331" Type="F">
<Para>
<Text>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00269" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00270" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5" Operative="true" SectionRef="article-133-5">art. 133(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00271" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00272" CitationRef="c00271" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">arts. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00273" CitationRef="c00271" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718341" Type="F">
<Para>
<Text>
S. 8B(4)(b)-(d) substituted (6.4.1997) for s. 8B(4)(b) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/162" id="c00275" Class="NorthernIrelandStatutoryRule" Year="1997" Number="162">S.R. 1997/162</Citation>
,
<CitationSubRef id="c00276" CitationRef="c00275" URI="http://www.legislation.gov.uk/id/nisr/1997/162/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718351" Type="F">
<Para>
<Text>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00278" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00279" CitationRef="c00278" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5" Operative="true" SectionRef="article-133-5">art. 133(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00280" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00281" CitationRef="c00280" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">arts. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00282" CitationRef="c00280" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718361" Type="F">
<Para>
<Text>
Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/3213" id="c00284" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="3213">S.I. 1995/3213</Citation>
(NI 22), art. 133(5);
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00285" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00286" CitationRef="c00285" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">arts. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00287" CitationRef="c00285" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00288" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
, at. 2(b)
</Text>
</Para>
</Commentary>
<Commentary id="c11718301" Type="F">
<Para>
<Text>
Ss. 8A-8D and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997 ) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00290" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00291" CitationRef="c00290" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/133/5" Operative="true" SectionRef="article-133-5">art. 133(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00292" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00293" CitationRef="c00292" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d/h" SectionRef="article-2-d-h">arts. 2(d)(h)</CitationSubRef>
,
<CitationSubRef id="c00294" CitationRef="c00292" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718391" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/7" id="c00295" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="7">1992 c. 7</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11718401" Type="F">
<Para>
<Text>
Words in s. 9(2)(a) repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00297" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00298" CitationRef="c00297" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">arts. 147</CitationSubRef>
,
<CitationSubRef id="c00299" CitationRef="c00297" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00300" CitationRef="c00297" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/19" SectionRef="schedule-3-paragraph-19">Sch. 3 para. 19</CitationSubRef>
,
<CitationSubRef id="c00301" CitationRef="c00297" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00302" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00303" CitationRef="c00302" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718411" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1966/6" id="c00304" Class="NorthernIrelandParliamentAct" Year="1966" Number="6">1966 c. 6 (N.I.)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11718481" Type="C">
<Para>
<Text>
S. 10 applied (1.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1995/389" id="c00306" Class="NorthernIrelandStatutoryRule" Year="1995" Number="389">S.R. 1995/389</Citation>
,
<CitationSubRef id="c00307" CitationRef="c00306" URI="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1/3" Operative="true" SectionRef="article-4-1-3">arts. 4(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718491" Type="C">
<Para>
<Text>
S. 10(1) modified (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/509" id="c00309" Class="NorthernIrelandStatutoryRule" Year="1996" Number="509">S.R. 1996/509</Citation>
,
<CitationSubRef id="c00310" CitationRef="c00309" URI="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/4" Operative="true" SectionRef="regulation-6-4">reg. 6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718501" Type="F">
<Para>
<Text>
S. 10(3) repealed (6.4.1997) by of
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00312" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
arts. 147, 168, Sch. 3 para. 20(a), Sch. 5 Pt. III;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00313" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00314" CitationRef="c00313" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718511" Type="F">
<Para>
<Text>
Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00316" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00317" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00318" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00319" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/41/a" Operative="true" SectionRef="schedule-1-paragraph-41-a">Sch. 1 para. 41(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00320" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00321" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00322" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718521" Type="F">
<Para>
<Text>
Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00324" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00325" CitationRef="c00324" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00326" CitationRef="c00324" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00327" CitationRef="c00324" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/41/b" Operative="true" SectionRef="schedule-1-paragraph-41-b">Sch. 1 para. 41(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00328" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00329" CitationRef="c00328" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00330" CitationRef="c00328" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718541" Type="F">
<Para>
<Text>
Words in s. 10(4)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00332" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00333" CitationRef="c00332" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00334" CitationRef="c00332" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00335" CitationRef="c00332" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/41/c" Operative="true" SectionRef="schedule-1-paragraph-41-c">Sch. 1 para. 41(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00336" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00337" CitationRef="c00336" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00338" CitationRef="c00336" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718561" Type="F">
<Para>
<Text>
Words in s. 10(8) inserted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00340" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
art. 147, Sch. 3 para. 20(b);
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00341" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00342" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718571" Type="C">
<Para>
<Text>
S. 11 applied (1.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1995/389" id="c00344" Class="NorthernIrelandStatutoryRule" Year="1995" Number="389">S.R. 1995/389</Citation>
,
<CitationSubRef CitationRef="c00344" id="c00345" URI="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1/3" Operative="true" SectionRef="article-4-1-3">art. 4(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718581" Type="C">
<Para>
<Text>
S. 11(1) modified (11.4.1994) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1994/74" id="c00347" Class="NorthernIrelandStatutoryRule" Year="1994" Number="74">S.R. 1994/74</Citation>
,
<CitationSubRef id="c00348" CitationRef="c00347" URI="http://www.legislation.gov.uk/id/nisr/1994/74/article/1/d" Operative="true" SectionRef="article-1-d">arts. 1(d)</CitationSubRef>
5(2)
</Text>
</Para>
<Para>
<Text>
S. 11(1) modified (10.4.1995) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1995/71" id="c00350" Class="NorthernIrelandStatutoryRule" Year="1995" Number="71">S.R. 1995/71</Citation>
,
<CitationSubRef id="c00351" CitationRef="c00350" URI="http://www.legislation.gov.uk/id/nisr/1995/71/article/1/d" Operative="true" SectionRef="article-1-d">arts. 1(d)</CitationSubRef>
,
<CitationSubRef id="c00352" CitationRef="c00350" URI="http://www.legislation.gov.uk/id/nisr/1995/71/article/5/2" SectionRef="article-5-2">5(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 11(1) modified (8.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/73" id="c00354" Class="NorthernIrelandStatutoryRule" Year="1996" Number="73">S.R. 1996/73</Citation>
,
<CitationSubRef id="c00355" CitationRef="c00354" URI="http://www.legislation.gov.uk/id/nisr/1996/73/article/1/d" Operative="true" SectionRef="article-1-d">arts. 1(d)</CitationSubRef>
,
<CitationSubRef id="c00356" CitationRef="c00354" URI="http://www.legislation.gov.uk/id/nisr/1996/73/article/5/2" SectionRef="article-5-2">5(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 11(1) modified (7.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/113" id="c00358" Class="NorthernIrelandStatutoryRule" Year="1997" Number="113">S.R. 1997/113</Citation>
,
<CitationSubRef id="c00359" CitationRef="c00358" URI="http://www.legislation.gov.uk/id/nisr/1997/113/article/1/d" Operative="true" SectionRef="article-1-d">arts. 1(d)</CitationSubRef>
,
<CitationSubRef id="c00360" CitationRef="c00358" URI="http://www.legislation.gov.uk/id/nisr/1997/113/article/5/2" SectionRef="article-5-2">5(2)</CitationSubRef>
(which S.R. was revoked (15.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/50" id="c00361" Class="NorthernIrelandStatutoryRule" Year="1999" Number="50">S.R. 1999/50</Citation>
,
<CitationSubRef id="c00362" CitationRef="c00361" URI="http://www.legislation.gov.uk/id/nisr/1999/50/article/1/1/g" Operative="true" SectionRef="article-1-1-g">arts. 1(1)(g)</CitationSubRef>
,
<CitationSubRef id="c00363" CitationRef="c00361" URI="http://www.legislation.gov.uk/id/nisr/1999/50/article/26/c" SectionRef="article-26-c">26(c)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(1) modified (6.4.1998) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1998/56" id="c00365" Class="NorthernIrelandStatutoryRule" Year="1998" Number="56">S.R. 1998/56</Citation>
,
<CitationSubRef id="c00366" CitationRef="c00365" URI="http://www.legislation.gov.uk/id/nisr/1998/56/article/1/1/d" Operative="true" SectionRef="article-1-1-d">arts. 1(1)(d)</CitationSubRef>
,
<CitationSubRef id="c00367" CitationRef="c00365" URI="http://www.legislation.gov.uk/id/nisr/1998/56/article/5/2" SectionRef="article-5-2">5(2)</CitationSubRef>
(which S.R. was revoked (15.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/50" id="c00368" Class="NorthernIrelandStatutoryRule" Year="1999" Number="50">S.R.1999/50</Citation>
,
<CitationSubRef id="c00369" CitationRef="c00368" URI="http://www.legislation.gov.uk/id/nisr/1999/50/article/1/1/g" Operative="true" SectionRef="article-1-1-g">arts. 1(1)(g)</CitationSubRef>
,
<CitationSubRef id="c00370" CitationRef="c00368" URI="http://www.legislation.gov.uk/id/nisr/1999/50/article/26/d" SectionRef="article-26-d">26(d)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(1) modified (12.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/50" id="c00372" Class="NorthernIrelandStatutoryRule" Year="1999" Number="50">S.R. 1999/50</Citation>
,
<CitationSubRef id="c00373" CitationRef="c00372" URI="http://www.legislation.gov.uk/id/nisr/1999/50/article/1/1/d" Operative="true" SectionRef="article-1-1-d">arts. 1(1)(d)</CitationSubRef>
,
<CitationSubRef id="c00374" CitationRef="c00372" URI="http://www.legislation.gov.uk/id/nisr/1999/50/article/5/2" SectionRef="article-5-2">5(2)</CitationSubRef>
(which S.R. was revoked (13.4.2000) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/38" id="c00375" Class="NorthernIrelandStatutoryRule" Year="2000" Number="38">S.R. 2000/38</Citation>
,
<CitationSubRef id="c00376" CitationRef="c00375" URI="http://www.legislation.gov.uk/id/nisr/2000/38/article/1/1/g" Operative="true" SectionRef="article-1-1-g">arts. 1(1)(g)</CitationSubRef>
,
<CitationSubRef id="c00377" CitationRef="c00375" URI="http://www.legislation.gov.uk/id/nisr/2000/38/article/23/a" SectionRef="article-23-a">23(a)</CitationSubRef>
) S. 11(1) modified (10.4.2000) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/38" id="c00378" Class="NorthernIrelandStatutoryRule" Year="2000" Number="38">S.R. 2000/38</Citation>
,
<CitationSubRef id="c00379" CitationRef="c00378" URI="http://www.legislation.gov.uk/id/nisr/2000/38/article/1/1/e" Operative="true" SectionRef="article-1-1-e">arts. 1(1)(e)</CitationSubRef>
,
<CitationSubRef id="c00380" CitationRef="c00378" URI="http://www.legislation.gov.uk/id/nisr/2000/38/article/5/2" SectionRef="article-5-2">5(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 11(1) modified (8.4.2002 with effect as mentioned in art. 6) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2002/99" id="c00382" Class="NorthernIrelandStatutoryRule" Year="2002" Number="99">S.R. 2002/99</Citation>
,
<CitationSubRef id="c00383" CitationRef="c00382" URI="http://www.legislation.gov.uk/id/nisr/2002/99/article/5/2" SectionRef="article-5-2" Operative="true">arts. 5(2)</CitationSubRef>
,
<CitationSubRef id="c00384" CitationRef="c00382" URI="http://www.legislation.gov.uk/id/nisr/2002/99/article/6" SectionRef="article-6">6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718591" Type="F">
<Para>
<Text>
S. 11A inserted (1.12.1999 for certain purposes and otherwise 1.12.2000) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1999/3147" id="c00386" Class="NorthernIrelandOrderInCouncil" Year="1999" Number="3147">S.I. 1999/3147 (N.I. 11)</Citation>
,
<CitationSubRef id="c00387" CitationRef="c00386" URI="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a" Operative="true" SectionRef="article-1-5-a">arts. 1(5)(a)</CitationSubRef>
,
<CitationSubRef id="c00388" CitationRef="c00386" URI="http://www.legislation.gov.uk/id/nisi/1999/3147/article/29/3" SectionRef="article-29-3">29(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/133" id="c00389" Class="NorthernIrelandStatutoryRule" Year="2000" Number="133">S.R. 2000/133</Citation>
,
<CitationSubRef id="c00390" CitationRef="c00389" URI="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="c00391" CitationRef="c00389" URI="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718801" Type="C">
<Para>
<Text>
S. 12(1) modified (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/509" id="c00393" Class="NorthernIrelandStatutoryRule" Year="1996" Number="509">S.R. 1996/509</Citation>
,
<CitationSubRef id="c00394" CitationRef="c00393" URI="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/5" Operative="true" SectionRef="regulation-6-5">reg. 6(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718811" Type="C">
<Para>
<Text>
S. 12(1)(5) applied (1.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1995/389" id="c00396" Class="NorthernIrelandStatutoryRule" Year="1995" Number="389">S.R. 1995/389</Citation>
,
<CitationSubRef id="c00397" CitationRef="c00396" URI="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1/3" Operative="true" SectionRef="article-4-1-3">arts. 4(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718821" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1975/1503" id="c00398" Class="NorthernIrelandOrderInCouncil" Year="1975" Number="1503">S.I. 1975/1503 (N.I. 15)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11718831" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/8" id="c00399" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="8">1992 c. 8</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11718841" Type="C">
<Para>
<Text>
S. 12(3) modified (28.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00401" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00402" CitationRef="c00401" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
(with
<CitationSubRef id="c00403" CitationRef="c00401" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/9" SectionRef="article-9">art. 9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11718851" Type="F">
<Para>
<Text>
Words in s. 12(3) substituted (6.4.1996 for certain purposes only otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/3213" id="c00405" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="3213">S.I. 1995/3213</Citation>
(NI 22), art. 147, Sch. 3 para. 21(a);
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00406" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00407" CitationRef="c00406" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d" SectionRef="article-2-d">art. 2(d)</CitationSubRef>
,
<CitationSubRef id="c00408" CitationRef="c00406" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00409" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00410" CitationRef="c00409" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718871" Type="F">
<Para>
<Text>
S. 12(5): Definition of “relevant year” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1999/3147" id="c00412" Class="NorthernIrelandOrderInCouncil" Year="1999" Number="3147">S.I. 1999/3147 (N.I. 11)</Citation>
,
<CitationSubRef id="c00413" CitationRef="c00412" URI="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a" SectionRef="article-1-5-a">arts. 1(5)(a)</CitationSubRef>
,
<CitationSubRef id="c00414" CitationRef="c00412" URI="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17" SectionRef="article-17">17</CitationSubRef>
,
<CitationSubRef id="c00415" CitationRef="c00412" URI="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
(with transitional provisions in
<CitationSubRef id="c00416" CitationRef="c00412" URI="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1" SectionRef="article-75-1">art. 75(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/133" id="c00417" Class="NorthernIrelandStatutoryRule" Year="2000" Number="133">S.R. 2000/133</Citation>
,
<CitationSubRef id="c00418" CitationRef="c00417" URI="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="c00419" CitationRef="c00417" URI="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11718881" Type="F">
<Para>
<Text>
Definition of “final relevant year” in s. 12(5) substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00420" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00421" CitationRef="c00420" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00422" CitationRef="c00420" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/21/b" Operative="true" SectionRef="schedule-3-paragraph-21-b">Sch. 3 para. 21(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00423" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00424" CitationRef="c00423" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719051" Type="C"/>
<Commentary id="c11719081" Type="F">
<Para>
<Text>
S. 13(4A) inserted (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2000/4" id="c00429" Class="NorthernIrelandAct" Year="2000" Number="4">2000 c. 4 (N.I.)</Citation>
,
<CitationSubRef id="c00430" CitationRef="c00429" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef id="c00431" CitationRef="c00429" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>
(with
<CitationSubRef id="c00432" CitationRef="c00429" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6" SectionRef="section-66-6">s. 66(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/374" id="c00433" Class="NorthernIrelandStatutoryRule" Year="2000" Number="374">S.R. 2000/374</Citation>
,
<CitationSubRef id="c00434" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00435" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719091" Type="F">
<Para>
<Text>
Words in s. 13(5) substituted (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2000/4" id="c00437" Class="NorthernIrelandAct" Year="2000" Number="4">2000 c. 4 (N.I.)</Citation>
,
<CitationSubRef id="c00438" CitationRef="c00437" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef id="c00439" CitationRef="c00437" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/2/a" Operative="true" SectionRef="schedule-5-paragraph-1-2-a">Sch. 5 para. 1(2)(a)</CitationSubRef>
(with
<CitationSubRef id="c00440" CitationRef="c00437" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6" SectionRef="section-66-6">s. 66(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/374" id="c00441" Class="NorthernIrelandStatutoryRule" Year="2000" Number="374">S.R. 2000/374</Citation>
,
<CitationSubRef id="c00442" CitationRef="c00441" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(</CitationSubRef>
</Text>
<Text>
S. 13(2)(3)(4) applied (1.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1995/389" id="c00426" Class="NorthernIrelandStatutoryRule" Year="1995" Number="389">S.R. 1995/389</Citation>
,
<CitationSubRef id="c00427" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/nisr/1995/389/article/5/1" Operative="true" SectionRef="article-5-1">art. 5(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00442n1" CitationRef="c00441" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">c)</CitationSubRef>
,
<CitationSubRef id="c00443" CitationRef="c00441" URI="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719101" Type="F">
<Para>
<Text>
Words in s. 13(5) repealed (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2000/4" id="c00445" Class="NorthernIrelandAct" Year="2000" Number="4">2000 c. 4 (N.I.)</Citation>
,
<CitationSubRef id="c00446" CitationRef="c00445" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">ss. 52</CitationSubRef>
,
<CitationSubRef id="c00447" CitationRef="c00445" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/67" SectionRef="section-67">67</CitationSubRef>
,
<CitationSubRef id="c00448" CitationRef="c00445" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/2/b" SectionRef="schedule-5-paragraph-1-2-b">Sch. 5 para. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00449" CitationRef="c00445" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/9/part/III/4" Operative="true" SectionRef="schedule-9-part-III-4">Sch. 9 Pt. III(4)</CitationSubRef>
(with
<CitationSubRef id="c00450" CitationRef="c00445" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6" SectionRef="section-66-6">s. 66(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/374" id="c00451" Class="NorthernIrelandStatutoryRule" Year="2000" Number="374">S.R. 2000/374</Citation>
,
<CitationSubRef id="c00452" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00453" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719121" Type="F">
<Para>
<Text>
Words in s. 13(6) substituted (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2000/4" id="c00455" Class="NorthernIrelandAct" Year="2000" Number="4">2000 c. 4 (N.I.)</Citation>
,
<CitationSubRef id="c00456" CitationRef="c00455" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef id="c00457" CitationRef="c00455" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/1/3" Operative="true" SectionRef="schedule-5-paragraph-1-3">Sch. 5 para. 1(3)</CitationSubRef>
(with
<CitationSubRef id="c00458" CitationRef="c00455" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6" SectionRef="section-66-6">s. 66(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/374" id="c00459" Class="NorthernIrelandStatutoryRule" Year="2000" Number="374">S.R. 2000/374</Citation>
,
<CitationSubRef id="c00460" CitationRef="c00459" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00461" CitationRef="c00459" URI="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719131" Type="F">
<Para>
<Text>
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00463" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00464" CitationRef="c00463" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00465" CitationRef="c00463" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00466" CitationRef="c00463" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/42" Operative="true" SectionRef="schedule-1-paragraph-42">Sch. 1 para. 42</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00467" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00468" CitationRef="c00467" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00469" CitationRef="c00467" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719141" Type="F">
<Para>
<Text>
Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00471" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00472" CitationRef="c00471" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00473" CitationRef="c00471" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00474" CitationRef="c00471" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/42" Operative="true" SectionRef="schedule-1-paragraph-42">Sch. 1 para. 42</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00475" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00476" CitationRef="c00475" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00477" CitationRef="c00475" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719161" Type="C">
<Para>
<Text>
S. 14 applied (1.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1995/389" id="c00485" Class="NorthernIrelandStatutoryRule" Year="1995" Number="389">S.R. 1995/389</Citation>
,
<CitationSubRef id="c00486" CitationRef="c00485" URI="http://www.legislation.gov.uk/id/nisr/1995/389/article/4/1" Operative="true" SectionRef="article-4-1">art. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719181" Type="F">
<Para>
<Text>
Words in s. 15(4)(a) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="c00488" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649">S.I. 2001/3649</Citation>
,
<CitationSubRef id="c00489" CitationRef="c00488" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00490" CitationRef="c00488" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/2/a" SectionRef="article-129-2-a">129(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719191" Type="F">
<Para>
<Text>
Word in s. 15(4)(a)(i) repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="c00492" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649">S.I. 2001/3649</Citation>
,
<CitationSubRef id="c00493" CitationRef="c00492" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00494" CitationRef="c00492" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/2/b" SectionRef="article-129-2-b">129(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719201" Type="F">
<Para>
<Text>
S. 15(7) repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="c00496" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649">S.I. 2001/3649</Citation>
,
<CitationSubRef id="c00497" CitationRef="c00496" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00498" CitationRef="c00496" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/3" SectionRef="article-129-3">129(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719221" Type="F">
<Para>
<Text>
Words in s. 16(1)(a) substituted (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2000/4" id="c00500" Class="NorthernIrelandAct" Year="2000" Number="4">2000 c. 4 (N.I.)</Citation>
,
<CitationSubRef id="c00501" CitationRef="c00500" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef id="c00502" CitationRef="c00500" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/2/1/a" Operative="true" SectionRef="schedule-5-paragraph-2-1-a">Sch. 5 para. 2(1)(a)</CitationSubRef>
(with
<CitationSubRef id="c00503" CitationRef="c00500" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6" SectionRef="section-66-6">s. 66(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/374" id="c00504" Class="NorthernIrelandStatutoryRule" Year="2000" Number="374">S.R. 2000/374</Citation>
,
<CitationSubRef id="c00505" CitationRef="c00504" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00506" CitationRef="c00504" URI="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719231" Type="F">
<Para>
<Text>
Words in s. 16(1)(b) substituted (1.1.2001) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2000/4" id="c00508" Class="NorthernIrelandAct" Year="2000" Number="4">2000 c. 4 (N.I.)</Citation>
,
<CitationSubRef id="c00509" CitationRef="c00508" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef id="c00510" CitationRef="c00508" URI="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/paragraph/2/1/b" Operative="true" SectionRef="schedule-5-paragraph-2-1-b">Sch. 5 para. 2(1)(b)</CitationSubRef>
(with
<CitationSubRef id="c00511" CitationRef="c00508" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6" SectionRef="section-66-6">s. 66(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2000/374" id="c00512" Class="NorthernIrelandStatutoryRule" Year="2000" Number="374">S.R. 2000/374</Citation>
,
<CitationSubRef id="c00513" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00514" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719241" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1954/33" id="c00515" Class="NorthernIrelandParliamentAct" Year="1954" Number="33">1954 c. 33 (N.I.)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11719251" Type="F">
<Para>
<Text>
S. 18 repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00517" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00518" CitationRef="c00517" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">arts. 147</CitationSubRef>
,
<CitationSubRef id="c00519" CitationRef="c00517" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00520" CitationRef="c00517" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/23" SectionRef="schedule-3-paragraph-23">Sch. 3 para. 23</CitationSubRef>
,
<CitationSubRef id="c00521" CitationRef="c00517" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00522" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00523" CitationRef="c00522" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719261" Type="F">
<Para>
<Text>
S. 19(1)(5) repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00525" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00526" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00527" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00528" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/24/a" SectionRef="schedule-3-paragraph-24-a">Sch. 3 para. 24(a)</CitationSubRef>
,
<CitationSubRef id="c00529" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00530" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00531" CitationRef="c00530" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719271" Type="C">
<Para>
<Text>
S. 19(2)(3) excluded (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00533" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00534" CitationRef="c00533" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00535" CitationRef="c00533" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/24" Operative="true" SectionRef="schedule-3-paragraph-24">Sch. 3 para. 24</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00536" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00537" CitationRef="c00536" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719291" Type="F">
<Para>
<Text>
Words in s. 19(4) substituted (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00539" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00540" CitationRef="c00539" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00541" CitationRef="c00539" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/24/b" Operative="true" SectionRef="schedule-3-paragraph-24-b">Sch. 3 para. 24(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00542" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00543" CitationRef="c00542" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719311" Type="F">
<Para>
<Text>
S. 20 repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00545" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00546" CitationRef="c00545" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">arts. 147</CitationSubRef>
,
<CitationSubRef id="c00547" CitationRef="c00545" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00548" CitationRef="c00545" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/25" SectionRef="schedule-3-paragraph-25">Sch. 3 para. 25</CitationSubRef>
,
<CitationSubRef id="c00549" CitationRef="c00545" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00550" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00551" CitationRef="c00550" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719361" Type="F">
<Para>
<Text>
S. 21(1)(3) repealed (6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00553" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00554" CitationRef="c00553" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">arts. 147</CitationSubRef>
,
<CitationSubRef id="c00555" CitationRef="c00553" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00556" CitationRef="c00553" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/26/a" SectionRef="schedule-3-paragraph-26-a">Sch. 3 para. 26(a)</CitationSubRef>
,
<CitationSubRef id="c00557" CitationRef="c00553" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00558" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00559" CitationRef="c00558" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719371" Type="F">
<Para>
<Text>
S. 21(2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00561" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00562" CitationRef="c00561" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00563" CitationRef="c00561" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/26/b" Operative="true" SectionRef="schedule-3-paragraph-26-b">Sch. 3 para. 26(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00564" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00565" CitationRef="c00564" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d" SectionRef="article-2-d">art. 2(d)</CitationSubRef>
,
<CitationSubRef id="c00566" CitationRef="c00564" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00567" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00568" CitationRef="c00567" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719381" Type="F">
<Para>
<Text>
Words in s. 21(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00570" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00571" CitationRef="c00570" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00572" CitationRef="c00570" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00573" CitationRef="c00570" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/43/a" Operative="true" SectionRef="schedule-1-paragraph-43-a">Sch. 1 para. 43(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00574" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00575" CitationRef="c00574" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00576" CitationRef="c00574" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11719391" Type="F">
<Para>
<Text>
Words in s. 21(2)(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00578" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00579" CitationRef="c00578" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00580" CitationRef="c00578" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00581" CitationRef="c00578" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/43/b" Operative="true" SectionRef="schedule-1-paragraph-43-b">Sch. 1 para. 43(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00582" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00583" CitationRef="c00582" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00584" CitationRef="c00582" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720491" Type="F">
<Para>
<Text>
S. 27(1) repealed (23.7.1996 for certain purposes and otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00786" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00787" CitationRef="c00786" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">arts. 147</CitationSubRef>
,
<CitationSubRef id="c00788" CitationRef="c00786" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00789" CitationRef="c00786" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/29/a" SectionRef="schedule-3-paragraph-29-a">Sch. 3 para. 29(a)</CitationSubRef>
,
<CitationSubRef id="c00790" CitationRef="c00786" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/307" id="c00791" Class="NorthernIrelandStatutoryRule" Year="1996" Number="307">S.R. 1996/307</Citation>
,
<CitationSubRef id="c00792" CitationRef="c00791" URI="http://www.legislation.gov.uk/id/nisr/1996/307/article/2/a" SectionRef="article-2-a">art. 2(a)</CitationSubRef>
,
<CitationSubRef id="c00793" CitationRef="c00791" URI="http://www.legislation.gov.uk/id/nisr/1996/307/schedule/part/I" Operative="true" SectionRef="schedule-part-I">Sch. Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/192" id="c00794" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="192">S.I. 1997/192</Citation>
,
<CitationSubRef id="c00795" CitationRef="c00794" URI="http://www.legislation.gov.uk/id/uksi/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720501" Type="F">
<Para>
<Text>
Words in s. 27(3)(a) inserted (23.7.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00797" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00798" CitationRef="c00797" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00799" CitationRef="c00797" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/29/b" Operative="true" SectionRef="schedule-3-paragraph-29-b">Sch. 3 para. 29(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/307" id="c00800" Class="NorthernIrelandStatutoryRule" Year="1996" Number="307">S.R. 1996/307</Citation>
,
<CitationSubRef id="c00801" CitationRef="c00800" URI="http://www.legislation.gov.uk/id/nisr/1996/307/article/2/a" SectionRef="article-2-a">art. 2(a)</CitationSubRef>
,
<CitationSubRef id="c00802" CitationRef="c00800" URI="http://www.legislation.gov.uk/id/nisr/1996/307/schedule/part/I" Operative="true" SectionRef="schedule-part-I">Sch. Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/192" id="c00803" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="192">S.I. 1997/192</Citation>
,
<CitationSubRef id="c00804" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/uksi/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720511" Type="F">
<Para>
<Text>
Words in s. 27(3)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00806" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00807" CitationRef="c00806" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00808" CitationRef="c00806" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00809" CitationRef="c00806" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/46" Operative="true" SectionRef="schedule-1-paragraph-46">Sch. 1 para. 46</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00810" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00811" CitationRef="c00810" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00812" CitationRef="c00810" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720521" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1986/1888" id="c00813" Class="NorthernIrelandOrderInCouncil" Year="1986" Number="1888">S.I. 1986/1888 (N.I. 18)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11720531" Type="F">
<Para>
<Text>
S. 27(5) added (23.7.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00815" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00816" CitationRef="c00815" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00817" CitationRef="c00815" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/29/c" Operative="true" SectionRef="schedule-3-paragraph-29-c">Sch. 3 para. 29(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/307" id="c00818" Class="NorthernIrelandStatutoryRule" Year="1996" Number="307">S.R. 1996/307</Citation>
,
<CitationSubRef id="c00819" CitationRef="c00818" URI="http://www.legislation.gov.uk/id/nisr/1996/307/article/2/a" SectionRef="article-2-a">art. 2(a)</CitationSubRef>
,
<CitationSubRef id="c00820" CitationRef="c00818" URI="http://www.legislation.gov.uk/id/nisr/1996/307/schedule/part/I" Operative="true" SectionRef="schedule-part-I">Sch. Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/192" id="c00821" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="192">S.I. 1997/192</Citation>
,
<CitationSubRef id="c00822" CitationRef="c00821" URI="http://www.legislation.gov.uk/id/uksi/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720811" Type="F">
<Para>
<Text>
Words in s. 30(1)(a)(ii)(2)(4)-(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00865" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00866" CitationRef="c00865" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00867" CitationRef="c00865" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00868" CitationRef="c00865" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/2" Operative="true" SectionRef="schedule-1-paragraph-48-2">Sch. 1 para. 48(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00869" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00870" CitationRef="c00869" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00871" CitationRef="c00869" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720831" Type="F">
<Para>
<Text>
Words in s. 30(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00873" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00874" CitationRef="c00873" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00875" CitationRef="c00873" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00876" CitationRef="c00873" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/3" Operative="true" SectionRef="schedule-1-paragraph-48-3">Sch. 1 para. 48(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00877" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00878" CitationRef="c00877" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00879" CitationRef="c00877" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720851" Type="F">
<Para>
<Text>
Words in s. 30(4)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00881" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00882" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00883" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00884" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/4" Operative="true" SectionRef="schedule-1-paragraph-48-4">Sch. 1 para. 48(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00885" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00886" CitationRef="c00885" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00887" CitationRef="c00885" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720861" Type="F">
<Para>
<Text>
Words in s. 30(4)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00889" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef id="c00890" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00891" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef id="c00892" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/48/4" Operative="true" SectionRef="schedule-1-paragraph-48-4">Sch. 1 para. 48(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1999/149" id="c00893" Class="NorthernIrelandStatutoryRule" Year="1999" Number="149">S.R. 1999/149</Citation>
,
<CitationSubRef id="c00894" CitationRef="c00893" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef id="c00895" CitationRef="c00893" URI="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720901" Type="F">
<Para>
<Text>
S. 30(6) repealed (6.4.1997) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00897" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00898" CitationRef="c00897" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">arts. 147</CitationSubRef>
,
<CitationSubRef id="c00899" CitationRef="c00897" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168" SectionRef="article-168">168</CitationSubRef>
,
<CitationSubRef id="c00900" CitationRef="c00897" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/30/b" SectionRef="schedule-3-paragraph-30-b">Sch. 3 para. 30(b)</CitationSubRef>
,
<CitationSubRef id="c00901" CitationRef="c00897" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III" Operative="true" SectionRef="schedule-5-part-III">Sch. 5 Pt. III</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00902" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00903" CitationRef="c00902" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d" SectionRef="article-2-d">art. 2(d)</CitationSubRef>
,
<CitationSubRef id="c00904" CitationRef="c00902" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00905" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00906" CitationRef="c00905" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720921" Type="F">
<Para>
<Text>
S. 30(7) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00908" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00909" CitationRef="c00908" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00910" CitationRef="c00908" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/30/c" Operative="true" SectionRef="schedule-3-paragraph-30-c">Sch. 3 para. 30(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00911" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00912" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d" SectionRef="article-2-d">art. 2(d)</CitationSubRef>
,
<CitationSubRef id="c00913" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00914" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00915" CitationRef="c00914" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11720951" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/7" id="c00924" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="7">1992 c. 7</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11721021" Type="F">
<Para>
<Text>
S. 33 substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c00935" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c00936" CitationRef="c00935" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147" SectionRef="article-147">art. 147</CitationSubRef>
,
<CitationSubRef id="c00937" CitationRef="c00935" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/32" Operative="true" SectionRef="schedule-3-paragraph-32">Sch. 3 para. 32</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c00938" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c00939" CitationRef="c00938" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d" SectionRef="article-2-d">art. 2(d)</CitationSubRef>
,
<CitationSubRef id="c00940" CitationRef="c00938" URI="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV" Operative="true" SectionRef="schedule-part-IV">Sch. Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c00941" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c00942" CitationRef="c00941" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11717531" Type="C">
<Para>
<Text>
Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/3213" id="c02144" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="3213">S.I. 1995/3213 (N.I. 22)</Citation>
,
<CitationSubRef id="c02145" CitationRef="c02144" URI="http://www.legislation.gov.uk/id/nisi/1995/3213/article/146/1" Operative="true" SectionRef="article-146-1">art. 146(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1996/91" id="c02146" Class="NorthernIrelandStatutoryRule" Year="1996" Number="91">S.R. 1996/91</Citation>
,
<CitationSubRef id="c02147" CitationRef="c02146" URI="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/f" Operative="true" SectionRef="article-2-f">art. 2(f)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/1997/192" id="c02148" Class="NorthernIrelandStatutoryRule" Year="1997" Number="192">S.R. 1997/192</Citation>
,
<CitationSubRef id="c02149" CitationRef="c02148" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Pt. 3: power to transfer functions conferred (1.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/2" id="c02151" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="2">1999 c. 2</Citation>
,
<CitationSubRef id="c02152" CitationRef="c02151" URI="http://www.legislation.gov.uk/id/ukpga/1999/2/section/23/1/2/6" Operative="true" SectionRef="section-23-1-2-6">s. 23(1)(2)(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/527" id="c02153" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="527">S.I. 1999/527</Citation>
,
<CitationSubRef id="c02154" CitationRef="c02153" URI="http://www.legislation.gov.uk/id/uksi/1999/527/article/2/b" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
,
<CitationSubRef id="c02155" CitationRef="c02153" URI="http://www.legislation.gov.uk/id/uksi/1999/527/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cc463c0365d678c5bb424bfb3edfceab" Type="F">
<Para>
<Text>
S. 10(2A) inserted (24.2.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/29" id="cmkcpuy02-00007" Class="UnitedKingdomPublicGeneralAct" Year="2002" Number="29" Title="Proceeds of Crime Act 2002">Proceeds of Crime Act 2002 (c. 29)</Citation>
,
<CitationSubRef id="cmkcpuy02-00008" CitationRef="cmkcpuy02-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1" SectionRef="section-458-1">s. 458(1)</CitationSubRef>
,
<CitationSubRef id="cmkcpuy02-00009" CitationRef="cmkcpuy02-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/23/3" SectionRef="schedule-11-paragraph-23-3" Operative="true">Sch. 11 para. 23(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/120" id="cmkcpuy02-00010" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="120" Title="The Proceeds of Crime Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003">S.I. 2003/120</Citation>
,
<CitationSubRef id="cmkcpuy02-00011" CitationRef="cmkcpuy02-00010" URI="http://www.legislation.gov.uk/id/uksi/2003/120/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="cmkcpuy02-00012" CitationRef="cmkcpuy02-00010" URI="http://www.legislation.gov.uk/id/uksi/2003/120/schedule" SectionRef="schedule">Sch.</CitationSubRef>
(with
<CitationSubRef id="cmkcpuy02-00013" CitationRef="cmkcpuy02-00010" URI="http://www.legislation.gov.uk/id/uksi/2003/120/article/3" SectionRef="article-3">arts. 3</CitationSubRef>
<CitationSubRef id="cmkcpuy02-00014" CitationRef="cmkcpuy02-00010" URI="http://www.legislation.gov.uk/id/uksi/2003/120/article/4" SectionRef="article-4">4</CitationSubRef>
) (as amended (20.2.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/333" id="cmkcpuy02-00015" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="333">S.I. 2003/333</Citation>
,
<CitationSubRef id="c00342n1" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/nisr/1997/192/article/14" Operative="true" SectionRef="article-14">art. 14</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-d8057b1bcc59767063be73f28a75cb11" Type="C">
<Para>
<Text>
S. 11(1) modified (with effect in accordance with art. 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2003/155" id="cmkjdpvz2-00007" Class="NorthernIrelandStatutoryRule" Year="2003" Number="155" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2003">The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155)</Citation>
,
<CitationSubRef id="cmkjdpvz2-00008" CitationRef="cmkjdpvz2-00007" URI="http://www.legislation.gov.uk/id/nisr/2003/155/article/1/1/d" SectionRef="article-1-1-d">arts. 1(1)(d)</CitationSubRef>
,
<CitationSubRef id="cmkjdpvz2-00009" CitationRef="cmkjdpvz2-00007" URI="http://www.legislation.gov.uk/id/nisr/2003/155/part/II/article/5/2" SectionRef="part-II-article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ce931b9c67607b03a0b628549df31e5d" Type="C">
<Para>
<Text>
S. 11(1) modified (with effect in accordance with art. 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2004/82" id="cmkjiwee2-00007" Class="NorthernIrelandStatutoryRule" Year="2004" Number="82" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2004">The Social Security Benefits Up-rating Order (Northern Ireland) 2004 (S.R. 2004/82)</Citation>
,
<CitationSubRef id="cmkjiwee2-00008" CitationRef="cmkjiwee2-00007" URI="http://www.legislation.gov.uk/id/nisr/2004/82/article/1/1/e" SectionRef="article-1-1-e">arts. 1(1)(e)</CitationSubRef>
<CitationSubRef id="cmkjiwee2-00009" CitationRef="cmkjiwee2-00007" URI="http://www.legislation.gov.uk/id/nisr/2004/82/article/1/2" SectionRef="article-1-2">(2)</CitationSubRef>
,
<CitationSubRef id="cmkjiwee2-00010" CitationRef="cmkjiwee2-00007" URI="http://www.legislation.gov.uk/id/nisr/2004/82/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e8bc5f79aec3af08d57898427ba6ec6e" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with art. 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/82" id="cosbi1yh2-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="82" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2005">The Social Security Benefits Up-rating Order (Northern Ireland) 2005 (S.R. 2005/82)</Citation>
,
<CitationSubRef id="cosbi1yh2-00008" CitationRef="cosbi1yh2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/82/article/1/1/f" SectionRef="article-1-1-f">arts. 1(1)(f)</CitationSubRef>
,
<CitationSubRef id="cosbi1yh2-00009" CitationRef="cosbi1yh2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/82/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_8417e919-a864-4f32-ab17-e36f39ead835" Type="F">
<Para>
<Text>
S. 17(1) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/2005/255" id="c3mqatos3-00628" Class="NorthernIrelandOrderInCouncil" Year="2005" Number="255" Title="The Pensions (Northern Ireland) Order 2005">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</Citation>
,
<CitationSubRef id="c3mqatos3-00629" CitationRef="c3mqatos3-00628" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="c3mqatos3-00630" CitationRef="c3mqatos3-00628" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/1" SectionRef="article-261-1" Operative="true">261(1)</CitationSubRef>
(with
<CitationSubRef id="c3mqatos3-00631" CitationRef="c3mqatos3-00628" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5" SectionRef="article-285-5">art. 285(5)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/321" id="c3mqatos3-00632" Class="NorthernIrelandStatutoryRule" Year="2005" Number="321" Title="The Pensions (2005 Order) (Commencement No. 5 and Appointed Day) Order (Northern Ireland) 2005">S.R. 2005/321</Citation>
,
<CitationSubRef id="c3mqatos3-00633" CitationRef="c3mqatos3-00632" URI="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15" SectionRef="article-2-15">art. 2(15)</CitationSubRef>
,
<CitationSubRef id="c3mqatos3-00634" CitationRef="c3mqatos3-00632" URI="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8ef75b9be8f34addda8ccc57fbb3ad45" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00392" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00393" CitationRef="craidvc32-00392" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00394" CitationRef="craidvc32-00392" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00395" CitationRef="craidvc32-00392" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/a" SectionRef="schedule-1-paragraph-5-a" Operative="true">Sch. 1 para. 5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-731b5c043faa1dae1e6508d864fd7108" Type="F">
<Para>
<Text>
S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00402" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00403" CitationRef="craidvc32-00402" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00404" CitationRef="craidvc32-00402" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00405" CitationRef="craidvc32-00402" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/b" SectionRef="schedule-1-paragraph-5-b" Operative="true">Sch. 1 para. 5(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cec49d37ef009ff16c53e6d10236e3e5" Type="F">
<Para>
<Text>
Words in s. 13(4) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00412" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00413" CitationRef="craidvc32-00412" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00414" CitationRef="craidvc32-00412" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00415" CitationRef="craidvc32-00412" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/c" SectionRef="schedule-1-paragraph-5-c" Operative="true">Sch. 1 para. 5(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9be1aeed905380f49a7489bfc53a39aa" Type="F">
<Para>
<Text>
Words in s. 13(4A) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00422" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00423" CitationRef="craidvc32-00422" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00424" CitationRef="craidvc32-00422" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00425" CitationRef="craidvc32-00422" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/i" SectionRef="schedule-1-paragraph-5-d-i" Operative="true">Sch. 1 para. 5(d)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-093bb081d14a58bb7e42e6918c5a3fcb" Type="F">
<Para>
<Text>
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00432" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00433" CitationRef="craidvc32-00432" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00434" CitationRef="craidvc32-00432" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00435" CitationRef="craidvc32-00432" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/ii" SectionRef="schedule-1-paragraph-5-d-ii" Operative="true">Sch. 1 para. 5(d)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-93ce9b8c9e78936b8b5432650e8e129a" Type="F">
<Para>
<Text>
Words in s. 13(4A) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00442" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00443" CitationRef="craidvc32-00442" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00444" CitationRef="craidvc32-00442" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00445" CitationRef="craidvc32-00442" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/iii" SectionRef="schedule-1-paragraph-5-d-iii" Operative="true">Sch. 1 para. 5(d)(iii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-394375777a8e8825de8e47bba8e9d44d" Type="F">
<Para>
<Text>
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
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00454" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00455" CitationRef="craidvc32-00454" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00456" CitationRef="craidvc32-00454" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00457" CitationRef="craidvc32-00454" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/d/iv" SectionRef="schedule-1-paragraph-5-d-iv" Operative="true">Sch. 1 para. 5(d)(iv)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-983a5a7b37021f3b767c0ed68def40ea" Type="F">
<Para>
<Text>
S. 13(4B) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00464" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00465" CitationRef="craidvc32-00464" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00466" CitationRef="craidvc32-00464" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00467" CitationRef="craidvc32-00464" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/e" SectionRef="schedule-1-paragraph-5-e" Operative="true">Sch. 1 para. 5(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-21b89f10691722cd78cdfe98203c3f4f" Type="F">
<Para>
<Text>
Words in s. 13(6) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00474" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00475" CitationRef="craidvc32-00474" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00476" CitationRef="craidvc32-00474" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00477" CitationRef="craidvc32-00474" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/f" SectionRef="schedule-1-paragraph-5-f" Operative="true">Sch. 1 para. 5(f)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-189c74ddea262152e88a55ae4c60368a" Type="F">
<Para>
<Text>
Words in s. 13(7) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00484" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00485" CitationRef="craidvc32-00484" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00486" CitationRef="craidvc32-00484" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00487" CitationRef="craidvc32-00484" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/g" SectionRef="schedule-1-paragraph-5-g" Operative="true">Sch. 1 para. 5(g)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-557ea39c7f7ae0848f452be445810ac8" Type="F">
<Para>
<Text>
S. 13(9) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00494" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00495" CitationRef="craidvc32-00494" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00496" CitationRef="craidvc32-00494" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00497" CitationRef="craidvc32-00494" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/5/h" SectionRef="schedule-1-paragraph-5-h" Operative="true">Sch. 1 para. 5(h)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-77822519dc7a5752e9efadf41f6dec8f" Type="F">
<Para>
<Text>
Words in s. 17(2) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craidvc32-00504" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craidvc32-00505" CitationRef="craidvc32-00504" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/2/a" SectionRef="article-1-2-a">art. 1(2)(a)</CitationSubRef>
<CitationSubRef id="craidvc32-00506" CitationRef="craidvc32-00504" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef id="craidvc32-00507" CitationRef="craidvc32-00504" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/8" SectionRef="schedule-1-paragraph-8" Operative="true">Sch. 1 para. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0ce2850aa1f757e45d00e39d8d1b0370" Type="F">
<Para>
<Text>
Words in s. 4(2) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craim2592-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craim2592-00008" CitationRef="craim2592-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craim2592-00009" CitationRef="craim2592-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/2" SectionRef="schedule-1-paragraph-2" Operative="true">Sch. 1 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0de205cccf1dd73ebf492f860ddbb72" Type="F">
<Para>
<Text>
Words in s. 8A(1) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craiqh2p2-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craiqh2p2-00008" CitationRef="craiqh2p2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craiqh2p2-00009" CitationRef="craiqh2p2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/3" SectionRef="schedule-1-paragraph-3" Operative="true">Sch. 1 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ed8adf4ef499e937c808f5195aa12c72" Type="F">
<Para>
<Text>
Words in s. 8A(2)(b) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craiqh2p2-00016" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craiqh2p2-00017" CitationRef="craiqh2p2-00016" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craiqh2p2-00018" CitationRef="craiqh2p2-00016" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/3" SectionRef="schedule-1-paragraph-3" Operative="true">Sch. 1 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-53f5e16771244ec2c947ff5258025bb8" Type="F">
<Para>
<Text>
Words in s. 8B(4) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craiujtv2-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craiujtv2-00008" CitationRef="craiujtv2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craiujtv2-00009" CitationRef="craiujtv2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/4" SectionRef="schedule-1-paragraph-4" Operative="true">Sch. 1 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-96094afebc7329262339d3579f774d0d" Type="F">
<Para>
<Text>
Words in s. 15(5)(a)(i)(ii) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craix5uh2-00011" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craix5uh2-00012" CitationRef="craix5uh2-00011" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craix5uh2-00013" CitationRef="craix5uh2-00011" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/6" SectionRef="schedule-1-paragraph-6" Operative="true">Sch. 1 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9e2468d7ee8b13bdea7509d99d39a6c5" Type="F">
<Para>
<Text>
Words in s. 16(6) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craj05cg2-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craj05cg2-00008" CitationRef="craj05cg2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craj05cg2-00009" CitationRef="craj05cg2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/7" SectionRef="schedule-1-paragraph-7" Operative="true">Sch. 1 para. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e06528f38d46bc0a68b4559675cb7053" Type="F">
<Para>
<Text>
Words in s. 19(3)(b) substituted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="craj2l1k2-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="craj2l1k2-00008" CitationRef="craj2l1k2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="craj2l1k2-00009" CitationRef="craj2l1k2-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/9" SectionRef="schedule-1-paragraph-9" Operative="true">Sch. 1 para. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-45b1a03bc022b85098e4bc82ebffaf45" Type="F">
<Para>
<Text>
Words in s. 33(4) inserted (5.12.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/433" id="crakc4n32-00007" Class="NorthernIrelandStatutoryRule" Year="2005" Number="433" Title="The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</Citation>
,
<CitationSubRef id="crakc4n32-00008" CitationRef="crakc4n32-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="crakc4n32-00009" CitationRef="crakc4n32-00007" URI="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/13" SectionRef="schedule-1-paragraph-13" Operative="true">Sch. 1 para. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a6d411d7b1b8a3f83827e76ded6013c3" Type="C">
<Para>
<Text>
S. 10(2) modified (1.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2006/210" id="creovify2-00007" Class="NorthernIrelandStatutoryRule" Year="2006" Number="210" Title="The Firemens Pension Scheme Order (Northern Ireland) 2006">The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210)</Citation>
,
<CitationSubRef id="creovify2-00008" CitationRef="creovify2-00007" URI="http://www.legislation.gov.uk/id/nisr/2006/210/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="creovify2-00009" CitationRef="creovify2-00007" URI="http://www.legislation.gov.uk/id/nisr/2006/210/article/90/2/a" SectionRef="article-90-2-a" Operative="true">90(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0ade6d412f9672bb9dfcc328d29390d" Type="C">
<Para>
<Text>
S. 10(2) modified (1.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2006/210" id="creovify2-00016" Class="NorthernIrelandStatutoryRule" Year="2006" Number="210" Title="The Firemens Pension Scheme Order (Northern Ireland) 2006">The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210)</Citation>
,
<CitationSubRef id="creovify2-00017" CitationRef="creovify2-00016" URI="http://www.legislation.gov.uk/id/nisr/2006/210/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="creovify2-00018" CitationRef="creovify2-00016" URI="http://www.legislation.gov.uk/id/nisr/2006/210/article/90/2/b" SectionRef="article-90-2-b" Operative="true">90(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1f69e0023b75210d8ba2717ca1c2231e" Type="C">
<Para>
<Text>
S. 10(2) modified (1.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2007/144" id="creovify2-00023" Class="NorthernIrelandStatutoryRule" Year="2007" Number="144" Title="The Firefighters Pension Scheme Order (Northern Ireland) 2007">The Firefighters Pension Scheme Order (Northern Ireland) 2007 (S.R. 2007/144)</Citation>
, Scheme, art. 79(2)(b)
</Text>
</Para>
</Commentary>
<Commentary id="key-f250dc8971971590524645e746f66e12" Type="F">
<Para>
<Text>
S. 13(8) added (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/2005/255" id="c3mqatos3-00615" Class="NorthernIrelandOrderInCouncil" Year="2005" Number="255" Title="The Pensions (Northern Ireland) Order 2005">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)</Citation>
,
<CitationSubRef id="c3mqatos3-00616" CitationRef="c3mqatos3-00615" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="c3mqatos3-00617" CitationRef="c3mqatos3-00615" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/2" SectionRef="article-261-2" Operative="true">261(2)</CitationSubRef>
(with
<CitationSubRef id="c3mqatos3-00618" CitationRef="c3mqatos3-00615" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5" SectionRef="article-285-5">art. 285(5)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/321" id="c3mqatos3-00619" Class="NorthernIrelandStatutoryRule" Year="2005" Number="321" Title="The Pensions (2005 Order) (Commencement No. 5 and Appointed Day) Order (Northern Ireland) 2005">S.R. 2005/321</Citation>
,
<CitationSubRef id="c3mqatos3-00620" CitationRef="c3mqatos3-00619" URI="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15" SectionRef="article-2-15">art. 2(15)</CitationSubRef>
,
<CitationSubRef id="c3mqatos3-00621" CitationRef="c3mqatos3-00619" URI="http://www.legislation.gov.uk/id/nisr/2005/321/schedule/part/2" SectionRef="schedule-part-2">Sch. Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e55052f2999e90472ead9828ee4469e7" Type="F">
<Para>
<Text>
Words in s. 5(5A) substituted for s. 5(5A)(a)(b) (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/745" id="c3mqglvj3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="745" Title="The Taxation of Pension Schemes (Consequential Amendments) Order 2006">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</Citation>
,
<CitationSubRef id="c3mqglvj3-00008" CitationRef="c3mqglvj3-00007" URI="http://www.legislation.gov.uk/id/uksi/2006/745/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c3mqglvj3-00009" CitationRef="c3mqglvj3-00007" URI="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/2" SectionRef="article-8-2" Operative="true">8(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ca462e63b477ea057d9b372d92fb4fae" Type="F">
<Para>
<Text>
Words in s. 29 heading substituted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/745" id="c3mra9qj3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="745" Title="The Taxation of Pension Schemes (Consequential Amendments) Order 2006">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</Citation>
,
<CitationSubRef id="c3mra9qj3-00008" CitationRef="c3mra9qj3-00007" URI="http://www.legislation.gov.uk/id/uksi/2006/745/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c3mra9qj3-00009" CitationRef="c3mra9qj3-00007" URI="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/5" SectionRef="article-8-5" Operative="true">8(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-257161fdd2fc0f3ab57b070722b1abcd" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2006/109" id="c4qs8zff3-00007" Class="NorthernIrelandStatutoryRule" Year="2006" Number="109" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2006">The Social Security Benefits Up-rating Order (Northern Ireland) 2006 (S.R. 2006/109)</Citation>
,
<CitationSubRef id="c4qs8zff3-00008" CitationRef="c4qs8zff3-00007" URI="http://www.legislation.gov.uk/id/nisr/2006/109/article/1/1/g" SectionRef="article-1-1-g">arts. 1(1)(g)</CitationSubRef>
,
<CitationSubRef id="c4qs8zff3-00009" CitationRef="c4qs8zff3-00007" URI="http://www.legislation.gov.uk/id/nisr/2006/109/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cf45dd0b3931b9e120e84229de7975c6" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2007/153" id="c5cfx5n33-00007" Class="NorthernIrelandStatutoryRule" Year="2007" Number="153" Title="The Social Security Benefits Up-rating Order (NorthernIreland)2007">The Social Security Benefits Up-rating Order (NorthernIreland)2007 (S.R. 2007/153)</Citation>
,
<CitationSubRef id="c5cfx5n33-00008" CitationRef="c5cfx5n33-00007" URI="http://www.legislation.gov.uk/id/nisr/2007/153/article/1/1/g" SectionRef="article-1-1-g">arts. 1(1)(g)</CitationSubRef>
,
<CitationSubRef id="c5cfx5n33-00009" CitationRef="c5cfx5n33-00007" URI="http://www.legislation.gov.uk/id/nisr/2007/153/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e6707726f77a164739bd3a2dc1570781" Type="F">
<Para>
<Text>
Words in s. 15(4)(a)(i) substituted (26.11.2007) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2007/457" id="c5gagho43-00007" Class="NorthernIrelandStatutoryRule" Year="2007" Number="457" Title="The Occupational Pension Schemes (EEA States) Regulations (Northern Ireland) 2007">The Occupational Pension Schemes (EEA States) Regulations (Northern Ireland) 2007 (S.R. 2007/457)</Citation>
,
<CitationSubRef id="c5gagho43-00008" CitationRef="c5gagho43-00007" URI="http://www.legislation.gov.uk/id/nisr/2007/457/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="c5gagho43-00009" CitationRef="c5gagho43-00007" URI="http://www.legislation.gov.uk/id/nisr/2007/457/regulation/2/3" SectionRef="regulation-2-3" Operative="true">2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ef4944d875c552769da8ce968804f536" Type="F">
<Para>
<Text>
Words in s. 8B(5)(b) substituted (11.2.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="c5gd0dui3-00007" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="c5gd0dui3-00008" CitationRef="c5gd0dui3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/1/paragraph/33/a" SectionRef="schedule-1-paragraph-33-a" Operative="true">Sch. 1 para. 33(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2c9910438c4759da5ad7f67c223592f7" Type="F">
<Para>
<Text>
Words in s. 8B(7) inserted (11.2.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="c5gd0dui3-00015" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="c5gd0dui3-00016" CitationRef="c5gd0dui3-00015" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/1/paragraph/33/b" SectionRef="schedule-1-paragraph-33-b" Operative="true">Sch. 1 para. 33(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bae4e993efe90da6e6d4fbec2e5fbe7c" Type="F">
<Para>
<Text>
Words in s. 8A(5) repealed (29.2.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="c5gheknr3-00008" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="c5gheknr3-00009" CitationRef="c5gheknr3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">s. 21(1)</CitationSubRef>
,
<CitationSubRef id="c5gheknr3-00010" CitationRef="c5gheknr3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/5/paragraph/3" SectionRef="schedule-5-paragraph-3">Sch. 5 para. 3</CitationSubRef>
,
<CitationSubRef id="c5gheknr3-00011" CitationRef="c5gheknr3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/8" SectionRef="schedule-6-part-8" Operative="true">Sch. 6 Pt. 8</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2008/65" id="c5gheknr3-00012" Class="NorthernIrelandStatutoryRule" Year="2008" Number="65" Title="The Pensions (2008 Act) (Commencement No. 1) Order (Northern Ireland) 2008">S.R. 2008/65</Citation>
,
<CitationSubRef id="c5gheknr3-00013" CitationRef="c5gheknr3-00012" URI="http://www.legislation.gov.uk/id/nisr/2008/65/article/2/b/c" SectionRef="article-2-b-c">art. 2(b)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fda2be2a1ad6b20fc73c9cadc242c6aa" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts. 1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2008/92" id="c5gid8hn3-00007" Class="NorthernIrelandStatutoryRule" Year="2008" Number="92" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2008">The Social Security Benefits Up-rating Order (Northern Ireland) 2008 (S.R. 2008/92)</Citation>
,
<CitationSubRef id="c5gid8hn3-00008" CitationRef="c5gid8hn3-00007" URI="http://www.legislation.gov.uk/id/nisr/2008/92/article/1/1/g" SectionRef="article-1-1-g">arts. 1(1)(g)</CitationSubRef>
,
<CitationSubRef id="c5gid8hn3-00009" CitationRef="c5gid8hn3-00007" URI="http://www.legislation.gov.uk/id/nisr/2008/92/article/5" SectionRef="article-5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d17a656c5c8b4185480c80742f720843" Type="C">
<Para>
<Text>
S. 11 applied (with effect in accordance with reg. 1 of the amending S.R.) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2008/256" id="c5giknne3-00018" Class="NorthernIrelandStatutoryRule" Year="2008" Number="256" Title="The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008">The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256)</Citation>
,
<CitationSubRef CitationRef="c5giknne3-00018" id="c5giknne3-00019" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c5giknne3-00018" id="c5giknne3-00020" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/66/5" SectionRef="regulation-66-5" Operative="true">66(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="c5giknne3-00018" id="c5giknne3-00021" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/134" SectionRef="regulation-134">regs. 134</CitationSubRef>
,
<CitationSubRef CitationRef="c5giknne3-00018" id="c5giknne3-00022" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/258" SectionRef="regulation-258">258</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0066a5fc9bb613829992dc8297c352e7" Type="F">
<Para>
<Text>
S. 4(2A) inserted (15.12.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="c5gmiilk3-00007" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="c5gmiilk3-00008" CitationRef="c5gmiilk3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2" SectionRef="section-118-2">s. 118(2)</CitationSubRef>
,
<CitationSubRef id="c5gmiilk3-00009" CitationRef="c5gmiilk3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/8/3" SectionRef="schedule-7-paragraph-8-3" Operative="true">Sch. 7 para. 8(3)</CitationSubRef>
(with
<CitationSubRef id="c5gmiilk3-00010" CitationRef="c5gmiilk3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c98982b40077c4e4bacf917cf520d3b7" Type="F">
<Para>
<Text>
Words in s. 4(2) substituted (15.12.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="c5gmiilk3-00017" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="c5gmiilk3-00018" CitationRef="c5gmiilk3-00017" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2" SectionRef="section-118-2">s. 118(2)</CitationSubRef>
,
<CitationSubRef id="c5gmiilk3-00019" CitationRef="c5gmiilk3-00017" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/8/2" SectionRef="schedule-7-paragraph-8-2" Operative="true">Sch. 7 para. 8(2)</CitationSubRef>
(with
<CitationSubRef id="c5gmiilk3-00020" CitationRef="c5gmiilk3-00017" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-6073226cbe3f65670f9f9da50b4511da" Type="F">
<Para>
<Text>
Words in s. 8B(7) substituted (15.12.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="c5go1nxw3-00007" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="c5go1nxw3-00008" CitationRef="c5go1nxw3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2" SectionRef="section-118-2">s. 118(2)</CitationSubRef>
,
<CitationSubRef id="c5go1nxw3-00009" CitationRef="c5go1nxw3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/9/a" SectionRef="schedule-7-paragraph-9-a" Operative="true">Sch. 7 para. 9(a)</CitationSubRef>
(with
<CitationSubRef id="c5go1nxw3-00010" CitationRef="c5go1nxw3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-edd3e3ed5018c345ceaf58c85680e57a" Type="F">
<Para>
<Text>
Words in s. 8B(7) inserted (15.12.2008) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="c5go1nxw3-00017" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="c5go1nxw3-00018" CitationRef="c5go1nxw3-00017" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2" SectionRef="section-118-2">s. 118(2)</CitationSubRef>
,
<CitationSubRef id="c5go1nxw3-00019" CitationRef="c5go1nxw3-00017" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/9/b" SectionRef="schedule-7-paragraph-9-b" Operative="true">Sch. 7 para. 9(b)</CitationSubRef>
(with
<CitationSubRef id="c5go1nxw3-00020" CitationRef="c5go1nxw3-00017" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ad974af06f0166ec756291b0e7eec08b" Type="C">
<Para>
<Text>
S. 8C modified (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/33" id="caqnmz4z3-00007" Class="NorthernIrelandStatutoryRule" Year="2009" Number="33" Title="Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009">Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33)</Citation>
,
<CitationSubRef id="caqnmz4z3-00008" CitationRef="caqnmz4z3-00007" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="caqnmz4z3-00009" CitationRef="caqnmz4z3-00007" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/74/1" SectionRef="regulation-74-1" Operative="true">74(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-76f0a337ef3a63c8140c64a09dd0859e" Type="C">
<Para>
<Text>
S. 15 modified (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/33" id="caqnmz4z3-00016" Class="NorthernIrelandStatutoryRule" Year="2009" Number="33" Title="Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009">Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33)</Citation>
,
<CitationSubRef id="caqnmz4z3-00017" CitationRef="caqnmz4z3-00016" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="caqnmz4z3-00018" CitationRef="caqnmz4z3-00016" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/74/1" SectionRef="regulation-74-1" Operative="true">74(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bfbd02d22ccdb51ab980d9b6ce437d4c" Type="C">
<Para>
<Text>
S. 16 modified (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/33" id="caqnmz4z3-00025" Class="NorthernIrelandStatutoryRule" Year="2009" Number="33" Title="Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009">Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33)</Citation>
,
<CitationSubRef id="caqnmz4z3-00026" CitationRef="caqnmz4z3-00025" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="caqnmz4z3-00027" CitationRef="caqnmz4z3-00025" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/74/1" SectionRef="regulation-74-1" Operative="true">74(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-926218e6bcf324423cbd01d4d113336a" Type="C">
<Para>
<Text>
S. 13(3)(4) applied (with effect in accordance with reg. 1(2) of the amending Regulations) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/79" id="caqrmf043-00139" Class="NorthernIrelandStatutoryRule" Year="2009" Number="79" Title="THE POLICE PENSION (NORTHERN IRELAND) REGULATIONS 2009">The Police Pension (Northern Ireland) Regulations 2009 (S.R. 2009/79)</Citation>
,
<CitationSubRef id="caqrmf043-00140" CitationRef="caqrmf043-00139" URI="http://www.legislation.gov.uk/id/nisr/2009/79/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="caqrmf043-00141" CitationRef="caqrmf043-00139" URI="http://www.legislation.gov.uk/id/nisr/2009/79/regulation/40/7" SectionRef="regulation-40-7" Operative="true">40(7)</CitationSubRef>
(with
<CitationSubRef id="caqrmf043-00142" CitationRef="caqrmf043-00139" URI="http://www.legislation.gov.uk/id/nisr/2009/79/regulation/4" SectionRef="regulation-4">reg. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-9083c23131c4f9a51a7bff25affdd616" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/89" id="caqrmf043-00149" Class="NorthernIrelandStatutoryRule" Year="2009" Number="89" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2009">The Social Security Benefits Up-rating Order (Northern Ireland) 2009 (S.R. 2009/89)</Citation>
,
<CitationSubRef id="caqrmf043-00150" CitationRef="caqrmf043-00149" URI="http://www.legislation.gov.uk/id/nisr/2009/89/article/1/1/f" SectionRef="article-1-1-f">arts. 1(1)(f)</CitationSubRef>
,
<CitationSubRef id="caqrmf043-00151" CitationRef="caqrmf043-00149" URI="http://www.legislation.gov.uk/id/nisr/2009/89/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd5a1b8e4a233436d1e337bacaa197b5" Type="F">
<Para>
<Text>
Words in s. 5(2A) substituted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="caqrmf043-00161" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="caqrmf043-00162" CitationRef="caqrmf043-00161" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/12/4" SectionRef="section-12-4" Operative="true">ss. 12(4)</CitationSubRef>
,
<CitationSubRef id="caqrmf043-00163" CitationRef="caqrmf043-00161" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/75" id="caqrmf043-00164" Class="NorthernIrelandStatutoryRule" Year="2009" Number="75" Title="The Pensions (2008 Act) (Commencement No. 2) Order (Northern Ireland) 2009">S.R. 2009/75</Citation>
,
<CitationSubRef id="caqrmf043-00165" CitationRef="caqrmf043-00164" URI="http://www.legislation.gov.uk/id/nisr/2009/75/article/2/a" SectionRef="article-2-a">art. 2(a)</CitationSubRef>
<CitationSubRef id="caqrmf043-00166" CitationRef="caqrmf043-00164" URI="http://www.legislation.gov.uk/id/nisr/2009/75/article/2/b" SectionRef="article-2-b">(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-476003037aaa7799c439752b89d4585c" Type="F">
<Para>
<Text>
S. 9(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="caqn3prf3-00007" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="caqn3prf3-00008" CitationRef="caqn3prf3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/12/1" SectionRef="section-12-1" Operative="true">ss. 12(1)</CitationSubRef>
,
<CitationSubRef id="caqn3prf3-00009" CitationRef="caqn3prf3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/75" id="caqn3prf3-00010" Class="NorthernIrelandStatutoryRule" Year="2009" Number="75" Title="The Pensions (2008 Act) (Commencement No. 2) Order (Northern Ireland) 2009">S.R. 2009/75</Citation>
,
<CitationSubRef id="caqn3prf3-00011" CitationRef="caqn3prf3-00010" URI="http://www.legislation.gov.uk/id/nisr/2009/75/article/2/a" SectionRef="article-2-a">art. 2(a)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-85bdbf1f32249ac74621dfde53dfd102" Type="F">
<Para>
<Text>
S. 13(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="caqn65jt3-00007" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="caqn65jt3-00008" CitationRef="caqn65jt3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/12/2" SectionRef="section-12-2" Operative="true">ss. 12(2)</CitationSubRef>
,
<CitationSubRef id="caqn65jt3-00009" CitationRef="caqn65jt3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/75" id="caqn65jt3-00010" Class="NorthernIrelandStatutoryRule" Year="2009" Number="75" Title="The Pensions (2008 Act) (Commencement No. 2) Order (Northern Ireland) 2009">S.R. 2009/75</Citation>
,
<CitationSubRef id="caqn65jt3-00011" CitationRef="caqn65jt3-00010" URI="http://www.legislation.gov.uk/id/nisr/2009/75/article/2/a" SectionRef="article-2-a">art. 2(a)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-340218b5a8267ff4e737d298941b79ed" Type="F">
<Para>
<Text>
Ss. 20A-20H inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="caqkmsvi3-00007" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="caqkmsvi3-00008" CitationRef="caqkmsvi3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/12/3" SectionRef="section-12-3" Operative="true">ss. 12(3)</CitationSubRef>
,
<CitationSubRef id="caqkmsvi3-00009" CitationRef="caqkmsvi3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/75" id="caqkmsvi3-00010" Class="NorthernIrelandStatutoryRule" Year="2009" Number="75" Title="The Pensions (2008 Act) (Commencement No. 2) Order (Northern Ireland) 2009">S.R. 2009/75</Citation>
,
<CitationSubRef id="caqkmsvi3-00011" CitationRef="caqkmsvi3-00010" URI="http://www.legislation.gov.uk/id/nisr/2009/75/article/2/a" SectionRef="article-2-a">art. 2(a)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f293e3fde95f75b508785de66708e1d3" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2010/118" id="cas3y6c03-00007" Class="NorthernIrelandStatutoryRule" Year="2010" Number="118" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2010">The Social Security Benefits Up-rating Order (Northern Ireland) 2010 (S.R. 2010/118)</Citation>
,
<CitationSubRef id="cas3y6c03-00008" CitationRef="cas3y6c03-00007" URI="http://www.legislation.gov.uk/id/nisr/2010/118/article/1/1/c" SectionRef="article-1-1-c">arts. 1(1)(c)</CitationSubRef>
,
<CitationSubRef id="cas3y6c03-00009" CitationRef="cas3y6c03-00007" URI="http://www.legislation.gov.uk/id/nisr/2010/118/article/5" SectionRef="article-5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-641edb3288b29c53d592dd8aa7864d58" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/119" id="cas4ma3j3-00007" Class="NorthernIrelandStatutoryRule" Year="2011" Number="119" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2011">The Social Security Benefits Up-rating Order (Northern Ireland) 2011 (S.R. 2011/119)</Citation>
,
<CitationSubRef id="cas4ma3j3-00008" CitationRef="cas4ma3j3-00007" URI="http://www.legislation.gov.uk/id/nisr/2011/119/article/1/1/c" SectionRef="article-1-1-c">arts. 1(1)(c)</CitationSubRef>
,
<CitationSubRef id="cas4ma3j3-00009" CitationRef="cas4ma3j3-00007" URI="http://www.legislation.gov.uk/id/nisr/2011/119/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd3b9e59094589a41867ca5f920c5e8d" Type="F">
<Para>
<Text>
Ss. 24-25 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce44r1n43-00055" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce44r1n43-00056" CitationRef="ce44r1n43-00055" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce44r1n43-00057" CitationRef="ce44r1n43-00055" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce44r1n43-00058" CitationRef="ce44r1n43-00055" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/11" SectionRef="schedule-4-paragraph-11">Sch. 4 para. 11</CitationSubRef>
,
<CitationSubRef id="ce44r1n43-00059" CitationRef="ce44r1n43-00055" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce44r1n43-00060" CitationRef="ce44r1n43-00055" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce44r1n43-00061" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce44r1n43-00062" CitationRef="ce44r1n43-00061" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-066e0eaf5091538a998a90b9b89c6b9c" Type="F">
<Para>
<Text>
Words in s. 3 heading repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce45f47l3-00008" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce45f47l3-00009" CitationRef="ce45f47l3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00010" CitationRef="ce45f47l3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00011" CitationRef="ce45f47l3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/2/6" SectionRef="schedule-4-paragraph-2-6">Sch. 4 para. 2(6)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00012" CitationRef="ce45f47l3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce45f47l3-00013" CitationRef="ce45f47l3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce45f47l3-00014" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce45f47l3-00015" CitationRef="ce45f47l3-00014" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7c5dbce9675588d63f7c8bf1feb4e49c" Type="F">
<Para>
<Text>
S. 3(1)(1A) substituted for s. 3(1) (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce45f47l3-00024" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce45f47l3-00025" CitationRef="ce45f47l3-00024" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00026" CitationRef="ce45f47l3-00024" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00027" CitationRef="ce45f47l3-00024" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/2/2" SectionRef="schedule-4-paragraph-2-2" Operative="true">Sch. 4 para. 2(2)</CitationSubRef>
(with
<CitationSubRef id="ce45f47l3-00028" CitationRef="ce45f47l3-00024" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce45f47l3-00029" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce45f47l3-00030" CitationRef="ce45f47l3-00029" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-19ec165ddf16eb512c0636b7fc01b43e" Type="F">
<Para>
<Text>
S. 3(8) added (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce45f47l3-00037" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce45f47l3-00038" CitationRef="ce45f47l3-00037" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00039" CitationRef="ce45f47l3-00037" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00040" CitationRef="ce45f47l3-00037" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/2/5" SectionRef="schedule-4-paragraph-2-5" Operative="true">Sch. 4 para. 2(5)</CitationSubRef>
(with
<CitationSubRef id="ce45f47l3-00041" CitationRef="ce45f47l3-00037" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce45f47l3-00042" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce45f47l3-00043" CitationRef="ce45f47l3-00042" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ea5c9ae0eb2bea7b75695ffb53a94a22" Type="F">
<Para>
<Text>
Words in s. 3(7) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce45f47l3-00051" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce45f47l3-00052" CitationRef="ce45f47l3-00051" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00053" CitationRef="ce45f47l3-00051" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00054" CitationRef="ce45f47l3-00051" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/2/4" SectionRef="schedule-4-paragraph-2-4">Sch. 4 para. 2(4)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00055" CitationRef="ce45f47l3-00051" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce45f47l3-00056" CitationRef="ce45f47l3-00051" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce45f47l3-00057" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce45f47l3-00058" CitationRef="ce45f47l3-00057" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c13268b534ab1e4d6edda921924e7b4d" Type="F">
<Para>
<Text>
S. 3(4)-(6) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce45f47l3-00065" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce45f47l3-00066" CitationRef="ce45f47l3-00065" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00067" CitationRef="ce45f47l3-00065" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00068" CitationRef="ce45f47l3-00065" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/2/3" SectionRef="schedule-4-paragraph-2-3">Sch. 4 para. 2(3)</CitationSubRef>
,
<CitationSubRef id="ce45f47l3-00069" CitationRef="ce45f47l3-00065" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce45f47l3-00070" CitationRef="ce45f47l3-00065" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce45f47l3-00071" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce45f47l3-00072" CitationRef="ce45f47l3-00071" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b38e021f9ec8dca4e2023cf72da4d927" Type="F">
<Para>
<Text>
S. 4(1A) inserted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce4692gt3-00007" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce4692gt3-00008" CitationRef="ce4692gt3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce4692gt3-00009" CitationRef="ce4692gt3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce4692gt3-00010" CitationRef="ce4692gt3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/3/3" SectionRef="schedule-4-paragraph-3-3" Operative="true">Sch. 4 para. 3(3)</CitationSubRef>
(with
<CitationSubRef id="ce4692gt3-00011" CitationRef="ce4692gt3-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce4692gt3-00012" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce4692gt3-00013" CitationRef="ce4692gt3-00012" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c1bad4ce31485963fa4ad658f54dbbc9" Type="F">
<Para>
<Text>
Words in s. 4(1) substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce4692gt3-00020" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce4692gt3-00021" CitationRef="ce4692gt3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce4692gt3-00022" CitationRef="ce4692gt3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce4692gt3-00023" CitationRef="ce4692gt3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/3/2" SectionRef="schedule-4-paragraph-3-2" Operative="true">Sch. 4 para. 3(2)</CitationSubRef>
(with
<CitationSubRef id="ce4692gt3-00024" CitationRef="ce4692gt3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce4692gt3-00025" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce4692gt3-00026" CitationRef="ce4692gt3-00025" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-04bb8fad647be0585a6ea74e06d1367b" Type="F">
<Para>
<Text>
Words in s. 4(2) substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce4692gt3-00033" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce4692gt3-00034" CitationRef="ce4692gt3-00033" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce4692gt3-00035" CitationRef="ce4692gt3-00033" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce4692gt3-00036" CitationRef="ce4692gt3-00033" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/3/4" SectionRef="schedule-4-paragraph-3-4" Operative="true">Sch. 4 para. 3(4)</CitationSubRef>
(with
<CitationSubRef id="ce4692gt3-00037" CitationRef="ce4692gt3-00033" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce4692gt3-00038" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce4692gt3-00039" CitationRef="ce4692gt3-00038" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2930086adaee4074dfbe24b9947c2ab6" Type="F">
<Para>
<Text>
Words in s. 5(1) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce48hs533-00008" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce48hs533-00009" CitationRef="ce48hs533-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00010" CitationRef="ce48hs533-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00011" CitationRef="ce48hs533-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/4/2" SectionRef="schedule-4-paragraph-4-2">Sch. 4 para. 4(2)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00012" CitationRef="ce48hs533-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce48hs533-00013" CitationRef="ce48hs533-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce48hs533-00014" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce48hs533-00015" CitationRef="ce48hs533-00014" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1a40a49d48c059cc5b28e3029e54bfae" Type="F">
<Para>
<Text>
S. 5(3) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce48hs533-00021" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce48hs533-00022" CitationRef="ce48hs533-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00023" CitationRef="ce48hs533-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00024" CitationRef="ce48hs533-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/4/3" SectionRef="schedule-4-paragraph-4-3">Sch. 4 para. 4(3)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00025" CitationRef="ce48hs533-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce48hs533-00026" CitationRef="ce48hs533-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce48hs533-00027" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce48hs533-00028" CitationRef="ce48hs533-00027" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-201fced3217ac862073d6dd117074383" Type="F">
<Para>
<Text>
S. 5(5) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce48hs533-00034" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce48hs533-00035" CitationRef="ce48hs533-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00036" CitationRef="ce48hs533-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00037" CitationRef="ce48hs533-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/4/3" SectionRef="schedule-4-paragraph-4-3">Sch. 4 para. 4(3)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00038" CitationRef="ce48hs533-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce48hs533-00039" CitationRef="ce48hs533-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce48hs533-00040" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce48hs533-00041" CitationRef="ce48hs533-00040" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1baae03942f067415f5130fcd8bdc539" Type="F">
<Para>
<Text>
Words in s. 5(6)(a) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce48hs533-00049" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce48hs533-00050" CitationRef="ce48hs533-00049" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00051" CitationRef="ce48hs533-00049" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00052" CitationRef="ce48hs533-00049" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/4/4/a" SectionRef="schedule-4-paragraph-4-4-a">Sch. 4 para. 4(4)(a)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00053" CitationRef="ce48hs533-00049" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce48hs533-00054" CitationRef="ce48hs533-00049" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce48hs533-00055" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce48hs533-00056" CitationRef="ce48hs533-00055" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4b05e0a2898067834f3bff613a3141ed" Type="F">
<Para>
<Text>
Words in s. 5(6)(b) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce48hs533-00064" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce48hs533-00065" CitationRef="ce48hs533-00064" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00066" CitationRef="ce48hs533-00064" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00067" CitationRef="ce48hs533-00064" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/4/4/b" SectionRef="schedule-4-paragraph-4-4-b">Sch. 4 para. 4(4)(b)</CitationSubRef>
,
<CitationSubRef id="ce48hs533-00068" CitationRef="ce48hs533-00064" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce48hs533-00069" CitationRef="ce48hs533-00064" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce48hs533-00070" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce48hs533-00071" CitationRef="ce48hs533-00070" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4e59283fb622cc1757900f0502bd1d84" Type="F">
<Para>
<Text>
S. 6 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce48nurf3-00006" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce48nurf3-00007" CitationRef="ce48nurf3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/3/a" SectionRef="section-85-3-a">ss. 85(3)(a)</CitationSubRef>
,
<CitationSubRef id="ce48nurf3-00008" CitationRef="ce48nurf3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce48nurf3-00009" CitationRef="ce48nurf3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce48nurf3-00010" CitationRef="ce48nurf3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce48nurf3-00011" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce48nurf3-00012" CitationRef="ce48nurf3-00011" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-27c8ad882067a1617bb804c57e707e90" Type="F">
<Para>
<Text>
S. 8 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce48rvte3-00006" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce48rvte3-00007" CitationRef="ce48rvte3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce48rvte3-00008" CitationRef="ce48rvte3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce48rvte3-00009" CitationRef="ce48rvte3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/6" SectionRef="schedule-4-paragraph-6">Sch. 4 para. 6</CitationSubRef>
,
<CitationSubRef id="ce48rvte3-00010" CitationRef="ce48rvte3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce48rvte3-00011" CitationRef="ce48rvte3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce48rvte3-00012" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce48rvte3-00013" CitationRef="ce48rvte3-00012" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c1d43071a4388226019d4f668cfa2763" Type="F">
<Para>
<Text>
Words in s. 16(3) substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce48tpgv3-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce48tpgv3-00008" CitationRef="ce48tpgv3-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce48tpgv3-00009" CitationRef="ce48tpgv3-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/2" SectionRef="article-4-2" Operative="true">4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-69897fd94802a4f6e1da3a2f376f3778" Type="F">
<Para>
<Text>
S. 22 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce5eizy83-00006" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce5eizy83-00007" CitationRef="ce5eizy83-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/3/b" SectionRef="section-85-3-b">ss. 85(3)(b)</CitationSubRef>
,
<CitationSubRef id="ce5eizy83-00008" CitationRef="ce5eizy83-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce5eizy83-00009" CitationRef="ce5eizy83-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce5eizy83-00010" CitationRef="ce5eizy83-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce5eizy83-00011" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce5eizy83-00012" CitationRef="ce5eizy83-00011" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-981f90a9e469cb3f58e4b43dc1bf7675" Type="F">
<Para>
<Text>
S. 23 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce5en2gt3-00006" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce5en2gt3-00007" CitationRef="ce5en2gt3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/3/c" SectionRef="section-85-3-c">ss. 85(3)(c)</CitationSubRef>
,
<CitationSubRef id="ce5en2gt3-00008" CitationRef="ce5en2gt3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce5en2gt3-00009" CitationRef="ce5en2gt3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce5en2gt3-00010" CitationRef="ce5en2gt3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce5en2gt3-00011" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce5en2gt3-00012" CitationRef="ce5en2gt3-00011" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f4a6397abde0a88ec98032d368a3ee83" Type="F">
<Para>
<Text>
S. 26 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce5et6gn3-00006" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce5et6gn3-00007" CitationRef="ce5et6gn3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/3/d" SectionRef="section-85-3-d">ss. 85(3)(d)</CitationSubRef>
,
<CitationSubRef id="ce5et6gn3-00008" CitationRef="ce5et6gn3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce5et6gn3-00009" CitationRef="ce5et6gn3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce5et6gn3-00010" CitationRef="ce5et6gn3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce5et6gn3-00011" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce5et6gn3-00012" CitationRef="ce5et6gn3-00011" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7f8bb80f39a68f96117a43acf71911f7" Type="F">
<Para>
<Text>
Words in s. 27(2) substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5ey9vj3-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5ey9vj3-00008" CitationRef="ce5ey9vj3-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5ey9vj3-00009" CitationRef="ce5ey9vj3-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/3" SectionRef="article-4-3" Operative="true">4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-07b0dde5f324679119e135b4d809aad1" Type="F">
<Para>
<Text>
S. 28 repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce5f0r953-00006" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce5f0r953-00007" CitationRef="ce5f0r953-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/3/e" SectionRef="section-85-3-e">ss. 85(3)(e)</CitationSubRef>
,
<CitationSubRef id="ce5f0r953-00008" CitationRef="ce5f0r953-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce5f0r953-00009" CitationRef="ce5f0r953-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce5f0r953-00010" CitationRef="ce5f0r953-00006" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce5f0r953-00011" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce5f0r953-00012" CitationRef="ce5f0r953-00011" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7e4c1025fff4c15106b481280cbf0f96" Type="F">
<Para>
<Text>
S. 28A repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce5f1y0m3-00020" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce5f1y0m3-00021" CitationRef="ce5f1y0m3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/2/b" SectionRef="section-85-2-b">ss. 85(2)(b)</CitationSubRef>
,
<CitationSubRef id="ce5f1y0m3-00022" CitationRef="ce5f1y0m3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce5f1y0m3-00023" CitationRef="ce5f1y0m3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce5f1y0m3-00024" CitationRef="ce5f1y0m3-00020" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce5f1y0m3-00025" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce5f1y0m3-00026" CitationRef="ce5f1y0m3-00025" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-59735307dc91369249be937af33c7e79" Type="F">
<Para>
<Text>
Words in s. 29 substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5f52z43-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5f52z43-00008" CitationRef="ce5f52z43-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5f52z43-00009" CitationRef="ce5f52z43-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/4/a" SectionRef="article-4-4-a" Operative="true">4(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b26bad14b03b2da72f6009d6508da093" Type="F">
<Para>
<Text>
Words in s. 29 substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5f52z43-00016" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5f52z43-00017" CitationRef="ce5f52z43-00016" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5f52z43-00018" CitationRef="ce5f52z43-00016" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/4/b" SectionRef="article-4-4-b" Operative="true">4(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1d0b4c8c63207230ef00d3601a05b65e" Type="F">
<Para>
<Text>
S. 29A repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/13" id="ce5fcms53-00019" Class="NorthernIrelandAct" Year="2008" Number="13" Title="Pensions (No. 2) Act (Northern Ireland) 2008">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</Citation>
,
<CitationSubRef id="ce5fcms53-00020" CitationRef="ce5fcms53-00019" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/3/f" SectionRef="section-85-3-f">ss. 85(3)(f)</CitationSubRef>
,
<CitationSubRef id="ce5fcms53-00021" CitationRef="ce5fcms53-00019" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1" SectionRef="section-118-1">118(1)</CitationSubRef>
,
<CitationSubRef id="ce5fcms53-00022" CitationRef="ce5fcms53-00019" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3" SectionRef="schedule-10-part-3" Operative="true">Sch. 10 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="ce5fcms53-00023" CitationRef="ce5fcms53-00019" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73" SectionRef="section-73">s. 73</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/119" id="ce5fcms53-00024" Class="NorthernIrelandStatutoryRule" Year="2012" Number="119" Title="The Pensions (2008 No. 2 Act) (Commencement No. 7) Order (Northern Ireland) 2012">S.R. 2012/119</Citation>
,
<CitationSubRef id="ce5fcms53-00025" CitationRef="ce5fcms53-00024" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a/c" SectionRef="article-2-a-c">art. 2(a)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a5fce72a236eda8b8e671b3ac1c099d1" Type="F">
<Para>
<Text>
S. 30(9) added (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00007" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00008" CitationRef="ce5ffqs53-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00009" CitationRef="ce5ffqs53-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00010" CitationRef="ce5ffqs53-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/6" SectionRef="schedule-4-paragraph-15-6" Operative="true">Sch. 4 para. 15(6)</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00011" CitationRef="ce5ffqs53-00007" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00012" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00013" CitationRef="ce5ffqs53-00012" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a1e0357255764880c98a7334aef55966" Type="F">
<Para>
<Text>
S. 30(1) substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00021" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00022" CitationRef="ce5ffqs53-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00023" CitationRef="ce5ffqs53-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00024" CitationRef="ce5ffqs53-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/2" SectionRef="schedule-4-paragraph-15-2" Operative="true">Sch. 4 para. 15(2)</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00025" CitationRef="ce5ffqs53-00021" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00026" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00027" CitationRef="ce5ffqs53-00026" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fea33270e597dccb51344fe1734d1546" Type="F">
<Para>
<Text>
Words in s. 30(3) substituted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00034" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00035" CitationRef="ce5ffqs53-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00036" CitationRef="ce5ffqs53-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00037" CitationRef="ce5ffqs53-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/3/a" SectionRef="schedule-4-paragraph-15-3-a" Operative="true">Sch. 4 para. 15(3)(a)</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00038" CitationRef="ce5ffqs53-00034" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00039" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00040" CitationRef="ce5ffqs53-00039" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7821a60798557928624fb52d5dd149c1" Type="F">
<Para>
<Text>
Words in s. 30(3) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00048" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00049" CitationRef="ce5ffqs53-00048" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00050" CitationRef="ce5ffqs53-00048" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00051" CitationRef="ce5ffqs53-00048" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/3/b" SectionRef="schedule-4-paragraph-15-3-b">Sch. 4 para. 15(3)(b)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00052" CitationRef="ce5ffqs53-00048" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00053" CitationRef="ce5ffqs53-00048" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00054" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00055" CitationRef="ce5ffqs53-00054" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0a1cf6744994a571bca4acd5a6fe00f0" Type="F">
<Para>
<Text>
Words in s. 30(3) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00063" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00064" CitationRef="ce5ffqs53-00063" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00065" CitationRef="ce5ffqs53-00063" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00066" CitationRef="ce5ffqs53-00063" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/3/c" SectionRef="schedule-4-paragraph-15-3-c">Sch. 4 para. 15(3)(c)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00067" CitationRef="ce5ffqs53-00063" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00068" CitationRef="ce5ffqs53-00063" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00069" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00070" CitationRef="ce5ffqs53-00069" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e9d6102e8c2d88472ca98a12e427caff" Type="F">
<Para>
<Text>
S. 30(5) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00076" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00077" CitationRef="ce5ffqs53-00076" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00078" CitationRef="ce5ffqs53-00076" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00079" CitationRef="ce5ffqs53-00076" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/4" SectionRef="schedule-4-paragraph-15-4">Sch. 4 para. 15(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00080" CitationRef="ce5ffqs53-00076" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00081" CitationRef="ce5ffqs53-00076" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00082" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00083" CitationRef="ce5ffqs53-00082" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9d605f7133d271101502eb4ac356e231" Type="F">
<Para>
<Text>
Words in s. 30(8) repealed (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ce5ffqs53-00091" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ce5ffqs53-00092" CitationRef="ce5ffqs53-00091" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4" SectionRef="section-13-4">ss. 13(4)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00093" CitationRef="ce5ffqs53-00091" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00094" CitationRef="ce5ffqs53-00091" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/15/5" SectionRef="schedule-4-paragraph-15-5">Sch. 4 para. 15(5)</CitationSubRef>
,
<CitationSubRef id="ce5ffqs53-00095" CitationRef="ce5ffqs53-00091" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6" SectionRef="schedule-6-part-6" Operative="true">Sch. 6 Pt. 6</CitationSubRef>
(with
<CitationSubRef id="ce5ffqs53-00096" CitationRef="ce5ffqs53-00091" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3" SectionRef="schedule-4-part-3">Sch. 4 Pt. 3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ce5ffqs53-00097" Class="NorthernIrelandStatutoryRule" Year="2012" Number="115" Title="The Pensions (2008 Act) (Commencement No. 3) Order (Northern Ireland) 2012">S.R. 2012/115</Citation>
,
<CitationSubRef id="ce5ffqs53-00098" CitationRef="ce5ffqs53-00097" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-17f8feffb681f7a9a7969f7fec060eb4" Type="F">
<Para>
<Text>
Words in s. 33(1) inserted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5h0h983-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5h0h983-00008" CitationRef="ce5h0h983-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5h0h983-00009" CitationRef="ce5h0h983-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/5/a" SectionRef="article-4-5-a" Operative="true">4(5)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-735bedd79612f6d49bba65040fa92af6" Type="F">
<Para>
<Text>
Words in s. 33(3) inserted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5h0h983-00016" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5h0h983-00017" CitationRef="ce5h0h983-00016" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5h0h983-00018" CitationRef="ce5h0h983-00016" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/5/b" SectionRef="article-4-5-b" Operative="true">4(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0b631b60c8a3fd6ad152bd6702c77d0f" Type="F">
<Para>
<Text>
S. 34 omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5habee3-00005" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5habee3-00006" CitationRef="ce5habee3-00005" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5habee3-00007" CitationRef="ce5habee3-00005" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/6" SectionRef="article-4-6" Operative="true">4(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a4037b3a57893f199103b0f762cdc31b" Type="F">
<Para>
<Text>
Words in s. 35 omitted (6.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ce5hdnt33-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="124" Title="The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</Citation>
,
<CitationSubRef id="ce5hdnt33-00008" CitationRef="ce5hdnt33-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b" SectionRef="article-1-b">arts. 1(b)</CitationSubRef>
,
<CitationSubRef id="ce5hdnt33-00009" CitationRef="ce5hdnt33-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/7" SectionRef="article-4-7" Operative="true">4(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dfc68e65c434834144e1a3415cd20020" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts. 1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/116" id="cfw7k8db3-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="116" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2012">The Social Security Benefits Up-rating Order (Northern Ireland) 2012 (S.R. 2012/116)</Citation>
,
<CitationSubRef id="cfw7k8db3-00008" CitationRef="cfw7k8db3-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/116/article/1/1/c" SectionRef="article-1-1-c">arts. 1(1)(c)</CitationSubRef>
,
<CitationSubRef id="cfw7k8db3-00009" CitationRef="cfw7k8db3-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/116/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e6ba659860123508c7738096ee5f33d2" Type="C">
<Para>
<Text>
S. 11(1) sums amended (with effect in accordance with arts.1(2), 6 of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2013/69" id="cfwa6idz3-00007" Class="NorthernIrelandStatutoryRule" Year="2013" Number="69" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2013">The Social Security Benefits Up-rating Order (Northern Ireland) 2013 (S.R. 2013/69)</Citation>
,
<CitationSubRef id="cfwa6idz3-00008" CitationRef="cfwa6idz3-00007" URI="http://www.legislation.gov.uk/id/nisr/2013/69/article/1/1/c" SectionRef="article-1-1-c">arts. 1(1)(c)</CitationSubRef>
,
<CitationSubRef id="cfwa6idz3-00009" CitationRef="cfwa6idz3-00007" URI="http://www.legislation.gov.uk/id/nisr/2013/69/article/5/2" SectionRef="article-5-2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>