http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/IPension 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 Participation2024-04-08 Part III<CommentaryRef Ref="key-2ae0e236f424ffe745222d338c93f037"/> <Substitution ChangeId="key-d2958520cd7a1b7ff9b807c2b5b2c904-1581000533475" CommentaryRef="key-d2958520cd7a1b7ff9b807c2b5b2c904">Schemes that were contracted-out etc.</Substitution> and Effects on Members’ State Scheme Rights ...Chapter I <Substitution ChangeId="key-f01c0e01c3cb2d5e03204911fc8c60b0-1581000665469" CommentaryRef="key-f01c0e01c3cb2d5e03204911fc8c60b0">Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc.</Substitution> 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.<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">Meaning of the first abolition date” and the second abolition date”</Addition>3AIn this Act—the first abolition date” means 6 April 2012 (the date appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008 (abolition of contracting-out for defined contribution pension schemes));the second abolition date” means 6 April 2016 (the date on which section 53(3) of the Pensions Act (Northern Ireland) 2015 provides for the commencement of section 24(1) of that Act (abolition of contracting-out for salary related schemes)).<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">Meaning of “contracted-out scheme” and “appropriate scheme” etc.</Addition>3B1This section applies for the interpretation of this Act.2An occupational pension scheme was “contracted-out” at a time if, at that time, there was in force a certificate under section 3 (as it then had effect) stating that the employment of an earner in employed earner's employment was contracted-out employment by reference to the scheme.3Contracting-out certificate” means a certificate of the kind mentioned in subsection (2).4An occupational pension scheme was a “salary related contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 5(2) (as it then had effect).5An occupational pension scheme was a “money purchase contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 5(3) (as it then had effect).6A personal pension scheme was an “appropriate scheme” at a time if, at that time, there was in force a certificate issued under section 3(1)(b) (as it then had effect) stating that the scheme was an appropriate scheme.7Appropriate scheme certificate” means a certificate of the kind mentioned in subsection (6).8An appropriate scheme certificate that was in force in relation to a scheme is to be taken as conclusive that the scheme was, at that time, an appropriate scheme. Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.41In relation to any period before the second abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to the earner during that period if—athe earner was under pensionable age;bthe earner's service in the employment was service which qualified the earner for a pension provided by a salary related 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.1AIn addition, in relation to any period before the first 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.1BIn the following provisions of this Act “earner”, in relation to a scheme, means a person who was an earner in contracted-out employment by reference to the scheme.2In this Act—guaranteed minimum pension” means any pension which is provided , by a scheme that was a salary related contracted-out 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 , surviving same sex spouse’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 first 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.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4A contracting-out certificate that was in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, 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.<Repeal ChangeId="key-748ba0c80629b21ac2c57be7d7a1efa6-1581080216962" CommentaryRef="key-748ba0c80629b21ac2c57be7d7a1efa6" RetainText="true">General requirements for certification</Repeal> 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Repeal ChangeId="key-a80cf7911ab1e77d8ea437dec5c9879f-1581000851293" CommentaryRef="key-a80cf7911ab1e77d8ea437dec5c9879f" RetainText="true"> Requirements for certification of occupational pension schemes applying from the principal appointed day</Repeal> 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.<Substitution ChangeId="key-ad9ff6748c9d0cfa90978b38cc115004-1581000908289" CommentaryRef="key-ad9ff6748c9d0cfa90978b38cc115004">Guaranteed minimum pensions</Substitution><Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">Former salary related contracted-out schemes to comply with GMP requirements</Addition>8E1A scheme that was a salary related contracted-out scheme is to be treated as including whatever provision it needs to contain to comply with the GMP requirements.2A scheme complies with the GMP requirements if, in relation to any earner's service before the principal appointed day, it complies in all respects with sections 9 to 20E.3Where—aa scheme is permitted by any of those sections to include provision subject to certain requirements, andbthe scheme includes the provision but not the requirements,the scheme is to be treated by subsection (1) as including the requirements.4This section overrides any provision of a scheme to the extent that the provision of the scheme conflicts with it. 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 was a married woman or widow who was 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 at a time during a relevant year when she was in contracted-out employment by reference to the scheme, 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. Relevant year” has the meaning given by section 10(8). 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 that was a salary related contracted-out scheme if in any tax week in a relevant year—aearnings were paid to or for the earner's benefit in respect of employment which was contracted-out by reference to the scheme; andbthose earnings were in excess of the lower earnings limit for that tax week (or the prescribed equivalent if the earner was paid otherwise than weekly).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 excess earnings mentioned in subsection (1)(b) 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”).The scheme may provide that in a case where—aan earner was, before the second abolition date, in contracted-out employment by reference to a scheme, andbthe earner ceases to be in pensionable service under the scheme before the final relevant year,the earnings factors for that person 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 the earner ceases to be in pensionable service under the scheme (“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 , or a woman in a relevant gender change case, 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.baif the earner is a man, or a woman in a relevant gender change case, who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension in the case of a surviving civil partner who is a woman will be not less than the widow’s guaranteed minimum;c subject to paragraph (ba), 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.dif the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will not be less than the surviving same sex spouse’s guaranteed minimum;eif the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow’s pension will not be less than the surviving same sex spouse’s guaranteed minimum.3The widow’s guaranteed minimum shall be half that of the earner.4The widower’s or surviving civil partner's or surviving same sex spouse’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);aafor life, in a case where—ithe widow, widower or surviving civil partner attained state pension age on or after the second abolition date, andiithe earner died on or after the date on which the widow, widower or surviving civil partner attained state pension age;abfor any period after the widow, widower or surviving civil partner has attained state pension age, in a case where—ithe earner died before the widow, widower or surviving civil partner attained state pension age,iithe widow, widower or surviving civil partner did not marry or form a civil partnership after the death and before attaining state pension age, andiiithe widow, widower or surviving civil partner attained state pension age on or after the second abolition date;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—athe widow, widower or surviving civil partner, andbanother person,are living together as if spouses of each other, 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 2005.5 In the case of a woman who is the widow of a man, the scheme must also make provision for the widow’s pension to be payable to her for any period for which a . . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions . . ..6 In any other case, the scheme must also make provision for the widower’s , widow’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.9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10For the purposes of subsection (4A)(aa) and (ab) a person attains state pension age when he or she attains pensionable age within the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.11This section is subject to regulations under section 34A.12In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—athe earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, andbthe marriage of the earner and her widow , or the civil partnership between the earner and her surviving civil partner, (that ends with the earner’s death) subsisted before the time when the certificate was issued. 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 ...; 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 scheme that was a contracted-out scheme;iian earner’s accrued rights to pensions under an occupational pension scheme ... to the extent that those rights derive from his accrued rights to guaranteed minimum pensions under a scheme that was 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, ... 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; andd. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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" 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 RestrictExtent="N.I." RestrictStartDate="2022-04-28"><Title><Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">Conversion of guaranteed minimum pension into other benefits: introduction</Addition>20A1In 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,GMP conversion” means—ithe amendment of a scheme in relation to an earner who was alive immediately before the conversion date so that it no longer contains the rules specified in sections 9(1)(a) and (b) and 13(1), oriithe amendment of a scheme in relation to a person who, immediately before the conversion date, was the widow, widower or surviving civil partner of an earner so that it no longer contains the rules specified in section 13(1),baP” means—iin relation to a GMP conversion within paragraph (b)(i), the earner mentioned in that provision;iiin relation to a GMP conversion within paragraph (b)(ii), the survivor mentioned in that provision,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 in relation to P immediately before the conversion date (disregarding money purchase benefits),fthe post-conversion benefits” means the benefits which are provided under the converted scheme in relation to P (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.2The Department must give such guidance (if any) as it thinks appropriate about GMP conversion.<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 (disregarding money purchase benefits) must be actuarially at least equivalent to the pre-conversion benefits (disregarding money purchase benefits) .3Condition 2 is that if the earner P 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.Condition 4 is that, in the case of a GMP conversion within section 20A(1)(b)(i) (GMP conversion in relation to earner)—athe converted scheme provides benefits to or in respect of any widow, widower or surviving civil partner of P, andbsuch conditions as may be prescribed are met in relation to those benefits.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 earnerait is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners in relation to persons other than P , andbit is immaterial (except for Condition 2) whether or not on the conversion date the earner P 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 is a man married to a woman or a woman married to a woman in a relevant gender change case, and 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 is a married woman (other than in a relevant gender change case), a man married to a man, or (subject to subsection (3A)) a civil partner, and the earner dies (whether before or after attaining normal pension age) leaving a widower , widow 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 1997.3AThe third benefit is that if the earner is a man, or a woman in a relevant gender change case, who is a civil partner and the earner dies (whether before or after attaining normal pension age) leaving a surviving civil partner who is a woman, 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 1997.4In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—athe earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, andbthe marriage of the earner and her widow , or the civil partnership between the earner and her surviving civil partner, (that ends with the earner’s death) subsisted before the time when the certificate was issued.5This section is subject to regulations under section 34A.<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 Each relevant person (if any) in relation to the scheme must consent to the GMP conversion in advance.2AFor the purposes of subsection (2) a person is “relevant” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.3The trustees must take all reasonable steps to—aconsult the earner P 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 accrued rights of a person in relation to whom GMP conversion has been effected ;bconditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme accrued rights of a person in relation to whom GMP conversion has been effected .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 ... 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.Where—aa member of a scheme makes an application under section 91(1), andbGMP conversion has not been effected in relation to the member,the trustees may with the member’s consent adjust any cash equivalent so as to reflect rights that would have accrued if GMP conversion had been effected in relation to the member 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 scheme that was 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—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.27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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>.29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 <Substitution ChangeId="key-75502c0b2aefd6cac855fb4141ce75cf-1581000742162" CommentaryRef="key-75502c0b2aefd6cac855fb4141ce75cf">rules by former salary related contracted-out schemes</Substitution> Alteration of rules of contracted-out schemes.331Except in prescribed cases, the rules of a scheme that was 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.3Subsection (1) does not apply to a scheme if no 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 who is so entitled by virtue of a qualifying relationship only in such cases as may be prescribed.5For that purpose a person is entitled to receive benefits by virtue of a qualifying relationship if the person is so entitled by virtue of being—athe widower of a female earner;bthe widower of a male earner;cthe widow of a female earner, except where it is a relevant gender change case; ordthe survivor of a civil partnership with an earner , except for a surviving civil partner who is a woman in the case of an earner to whom subsection (5A) applies.5AThis subsection applies to an earner who is—aa man, orba woman in a relevant gender change case.6 A reference in subsection (5)(c) or (d) or (5A) to a relevant gender change case is a reference to a case where—athe earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, andbthe marriage of the earner and her widow , or the civil partnership between the earner and her surviving civil partner, (that ends with the earner’s death) subsisted before the time when the certificate was issued.7This section is subject to regulations under section 34A.<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">Transfer of liabilities etc.: schemes contracted-out on or after 6 April 1997</Addition>33A1Regulations 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 that was a salary related contracted-out scheme 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 (including, in a case where there has been a transfer payment, any pensions or rights deriving (directly or indirectly) from—aan earner's service on or after the principal appointed day in employment that was contracted-out employment by reference to another scheme, orbin a case where the transfer payment was made before the first abolition date, protected rights under another occupational pension scheme or under a personal pension scheme which derive from payments or contributions in respect of employment 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. Alteration of rules of appropriate schemes.34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General regulations as to administration of Part III<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">Regulations about relevant gender change cases</Addition>34A1The Department may, by regulations, make provision for—asection 13,bsection 20D, orcsection 33,to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.2Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—aone or both of the members of married same sex couples or civil partnerships where the civil partners are of the same sex, orbthe survivors of such couples or civil partners.3The Department may by regulations make further provision about cases where (because of regulations under subsection (1))—asection 13,bsection 20D, orcsection 33,does not have its special effect in relevant gender change cases.4Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.5Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—athe gender or sex of a person, orbthe change of gender or sex of a person,including any enactment that concerns requests for, or disclosure of, such information.6In this section, in relation to section 13, 20D or 33—a“relevant gender change case” has the same meaning as in that section;b“special effect” means the effect which the section has (if regulations under subsection (1) are ignored) in relation to relevant gender change cases, so far as that effect is different from the section’s ordinary effect;c“ordinary effect” means the effect which the section has in relation to same sex married couples , or civil partners who are of the same sex, in cases that are not relevant gender change cases. 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, ... .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. 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. IVS. 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)S. 4(5) omitted and repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, 168, Sch. 3 para. 16(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)Words in s. 4 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 paras. 13, 14(a) Table; S.R. 1997/192, art. 2(b)S. 5 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)1992 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. 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. 2Words 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. Words in s. 20A(1)(f) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(e)(ii), 3(4)(b)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. 20D(3) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(4)(a)Words in s. 4(2) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(4) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 11A modified (1.4.2015) by The Teachers Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 6(1)Words in s. 3 heading repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(6), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 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)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)S. 13(2)(ba) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(2)(a)Words in s. 30(3) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(c), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 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)Word in s. 20B(3) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(3)(b), 3(4)(b)Words in s. 9(2) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 14(b)Words in s. 4(2) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 2Words in s. 20B(7) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(3)(d)(i), 3(4)(b)Words in s. 4(1A) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 2Words in s. 33(6)(b) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(5)(c)(ii)Words in s. 20D(2) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(4)(a) (with regs. 6-9)Words in s. 16(1)(a)(ii) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 18(b)(ii)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)Words in s. 13(6) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(f)(ii) (with regs. 6-9)S. 3(8) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 2(5) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 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. 2Words in s. 10(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 15(3)Words in s. 5(6)(a) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 4(4)(a), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 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. 7 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 9 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))S. 20G(5) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(7)(b), 3(4)(b)Words in s. 9(2) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 14(c)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. 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. 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)S. 20A(2) added (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 20(b)S. 8E inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 13(1) (with Sch. 13 para. 13(2)(3))S. 13(4A)(c)(i) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(d) (with regs. 6-9)Words in s. 9(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 14(a)Words in s. 13(2)(a) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(a) (with regs. 6-9)S. 34A(3)(b) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(8)(b), 3(4)(b)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. 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. 2Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(b)S. 20A(1)(b) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(b), 3(4)(b)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. 20D(4)(b) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(4)(c)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. 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)Words in s. 16(3) omitted (6.4.2015) 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(d), 31(2)Words in s. 13(2)(c) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(2)(b)Ss. 8A-8D repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 11 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2) and with further savings in art. 2(3))S. 12(1) applied (with modifications) by S.R. 1996/618, reg. 13B(3) (as inserted (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016 (S.R. 2016/107), regs. 1(a), 22(4))S. 33(5A) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(5)(b)Words in s. 20A(1)(e) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(e)(i), 3(4)(b)S. 9(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(1), 21(1); S.R. 2009/75, art. 2(a)(b)Words in s. 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. 2Words in s. 34A(2)(b) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(6)(b)S. 19(2)(d) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 19S. 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. 33A inserted (14.9.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 25; S.R. 2015/329, art. 2(1)(b)S. 20D omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(4), 3(4)(b)Words in s. 8B(4) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 4S. 4(1B) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(3)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)S. 33(1)-(3) substituted (14.9.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 24; S.R. 2015/329, art. 2(1)(b)Words in s. 34A(2)(a) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(6)(a)Words in s. 34A(6) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(8)(c), 3(4)(b)Words in s. 8B(7) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 9(a) (with s. 73)Word in s. 20E(3)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(c), 3(4)(b)S. 13(10) added (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 17(3)S. 11A modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/81), regs. 1(1), 6(1)S. 4(3) repealed (6.4.2015) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 4 para. 46, Sch. 6 Pt. 7; S.R. 2012/115, art. 2(2)(a)(iv)(b)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. 20A(1): s. 20A renumbered as s. 20A(1) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 20(a)Words in s. 33(6) substituted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(5)(c)(i)S. 20D(4)(5) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(4)(c) (with regs. 6-9)S. 20A(1)(c) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(d), 3(4)(b)S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(b)S. 4(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(2)Words in s. 20A(1)(e) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(e)(ii), 3(4)(b)Words in s. 16(1)(a)(ii) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 18(b)(i)S. 13(11)(12) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(h) (with regs. 6-9)S. 5 cross-heading repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 8 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))Words in s. 33 cross-heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 23S. 15 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)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. 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. 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. 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. 20F(1)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(6)(a), 3(4)(b)Words in s. 20A(1)(f) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(e)(i), 3(4)(b)Words in s. 20B(7)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(3)(d)(ii), 3(4)(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)Words in s. 13(5) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(e) (with regs. 6-9)Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(a)S. 13(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. 11A modified (1.4.2015) by The Firefighters Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/166), regs. 1, 6(1)S. 27 repealed (6.4.2015) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 4 para. 48, Sch. 6 Pt. 7; S.R. 2012/115, art. 2(2)(a)(iv)(b)Words in s. 34A(6)(c) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(6)(c)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. 11A modified (1.4.2015) by The Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. 2015/76), reg. 1(3), Sch. 3 para. 4(1)Words in s. 15(5)(a)(i)(ii) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 6S. 29 omitted (6.4.2015) 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(d), 31(3)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. 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)Ss. 30-32 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 22 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))Word in s. 20B(7)(b) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(3)(d)(iii), 3(4)(b)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)S. 13(2)(d)(e) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(b) (with regs. 6-9)S. 20B(5) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(3)(c), 3(4)(b)Words in s. 30(8) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(5), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words 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. 7S. 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. 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. 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. 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. 8A cross-heading repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 10 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2) and with further savings in art. 2(3))S. 12(2)(3) modified by S.R. 1996/618, reg. 13B(4)(5) (as inserted (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016 (S.R. 2016/107), regs. 1(a), 22(4))S. 20E(2A) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(b), 3(4)(b)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. 9 cross-heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 12Words in s. 33(5)(d) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(5)(a)Words in s. 16(1)(a)(i) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 18(a)Words in s. 13(6) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(f)(i) (with regs. 6-9)S. 34A inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(6) (with regs. 6-9)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)Words in s. 8A(1) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 3S. 12(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 16 (with savings in S.R. 2016/106, arts. 1(1), 2(4))S. 20D(3A) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(4)(b)S. 4(1A) inserted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 13(12)(b) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(3)S. 33(4)-(7) substituted for s. 33(4) (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(5) (with regs. 6-9)Pt. 3 modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 6(2)Words in s. 21(2) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 21Ss. 3A, 3B inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 6Words 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. 4(4) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(5)Word in s. 20F(3) omitted (6.4.2015) by virtue of Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 51 (with s. 87)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. 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. 10(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 15(2)Words in s. 4(2) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(2) (with s. 73)Words in s. 4(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(4)S. 10(2A) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 23(3); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 13(9) omitted (13.1.2020) by virtue of The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(g) (with regs. 6-9)S. 13(4A)(aa)(ab) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 17(2)Words in s. 15(4)(a)(i) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 2(3); 2020 c. 1, Sch. 5 para. 1(1)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)Word in s. 20D(3) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(4)(b)(ii) (with regs. 6-9)Words in Pt. 3 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(a)S. 11A modified (1.4.2015) by The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/167), regs. 1, 6(1)S. 20F(2) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(6)(b), 3(4)(b)S. 5 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 9 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(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. 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. 11A modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/156), regs. 1(2), 6(1)Words in s. 19(3)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 9Words in s. 20E(2) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(a), 3(4)(b)Words in s. 5(5A) substituted for s. 5(5A)(a)(b) (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(2)Words in s. 20D(3) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(4)(b)(i) (with regs. 6-9)S. 20A(1)(ba) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(c), 3(4)(b)Words in s. 13(4) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(c) (with regs. 6-9)S. 30(5) repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(4), Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 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. 34A(1)(b) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(8)(a), 3(4)(b)Words in s. 8A(2)(b) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 3Words 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)Words in s. 20G(1) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(7)(a), 3(4)(b)Words in s. 8B(5)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 33(a)Pt. 3 Ch. 1 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 4S. 20A(1)(a) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(2)(a), 3(4)(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. 2S. 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. 20B(2) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(3)(a), 3(4)(b)S. 20F(3) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(6)(c), 3(4)(b)S. 3 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 5 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))S. 20E(4) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(d), 3(4)(b)Words in s. 4(2) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(2) (with regs. 6-9)Words in s. 4(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 2Words in s. 20F(1)(b) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(6)(a), 3(4)(b)Words in s. 30(3) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(a) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2S. 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. 2S. 11 applied (with effect in accordance with reg. 1 of the amending S.R.) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 66(5) (with regs. 134, 258)S. 11(1): sums amended (27.9.2023) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2023 (S.R. 2023/143), arts. 1, 5S. 11(1): sums modified (22.3.2024) by The Social Security (2023 Benefits Up-rating) Order (Northern Ireland) 2024 (S.R. 2024/69), arts. 1, 5S. 11(1): sums modified (8.4.2024) by The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73), arts. 1(1)(c), 5(2)
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<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1993/49/part/III" title="Part III"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1993/49/part/II" title="Part; Part II"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1993/49/part/II" title="Part; Part II"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/II" title="Chapter; Part III Chapter II"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/II" title="Chapter; Part III Chapter II"/>
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
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<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>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<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>
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18">Sch. 18 </ukm:Section>
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<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>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedYear="1993" AffectingNumber="5" AffectingClass="NorthernIrelandAct" AffectingYear="2015" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" Row="908" AffectedProvisions="s. 97AI(7)(a)(x)" AffectedNumber="49" EffectId="key-4661f45247371a3c8a352646bd10f7e1" AffectingProvisions="Sch. 17 para. 19(4)(a)" Type="inserted" AffectingEffectsExtent="N.I." RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-4661f45247371a3c8a352646bd10f7e1" Modified="2024-03-14T09:02:04Z" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</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 AffectingClass="NorthernIrelandAct" EffectId="key-447f89e6e48b3f1868476e5eadc69145" AffectedProvisions="s. 97AI(7)(b)(viii)" Row="913" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 17 para. 19(4)(b)" Type="inserted" AffectedNumber="49" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" AffectedYear="1993" AffectingYear="2015" Modified="2024-03-14T09:02:04Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="5" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-447f89e6e48b3f1868476e5eadc69145" AffectingEffectsExtent="N.I.">
<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 AffectingNumber="1" AffectedNumber="49" EffectId="key-8b99334ff4c85c5b3affdda7e41ec58e" AffectingClass="NorthernIrelandAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" Comments="Contains power" AffectingProvisions="Sch. 4 para. 9" AffectedYear="1993" AffectingEffectsExtent="N.I." RequiresApplied="false" Modified="2024-03-14T09:02:04Z" AffectedClass="UnitedKingdomPublicGeneralAct" Row="332" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2008" AffectedProvisions="s. 21A" 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)" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-8b99334ff4c85c5b3affdda7e41ec58e">
<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 Modified="2024-03-14T09:02:04Z" AffectedYear="1993" EffectId="key-2b224dd759077d43d98510f8deef81f0" AffectingNumber="1" AffectingYear="2008" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" AffectingClass="NorthernIrelandAct" AffectedNumber="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)" Type="substituted" URI="http://www.legislation.gov.uk/id/effect/key-2b224dd759077d43d98510f8deef81f0" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 4 para. 8" 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)" Row="334" AffectingEffectsExtent="N.I." AffectedProvisions="s. 22 cross-heading" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" RequiresApplied="false">
<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 AffectingClass="NorthernIrelandAct" Modified="2024-03-14T09:02:04Z" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" AffectedNumber="49" AffectedProvisions="s. 23A" RequiresApplied="false" AffectingProvisions="Sch. 4 para. 10" AffectingNumber="1" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingEffectsExtent="N.I." Row="337" AffectedYear="1993" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-0e5769e562bd9fdabee9798a6d798cb0" URI="http://www.legislation.gov.uk/id/effect/key-0e5769e562bd9fdabee9798a6d798cb0" AffectingYear="2008" Comments="Contains power" 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)">
<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 RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-db0a0bdcd081287a23c297c29fc73a60" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="49" AffectedYear="1993" AffectingNumber="1" AffectedProvisions="s. 172(2)(b)(ii)-(ix)" Row="1259" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingEffectsExtent="N.I." 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)" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" AffectingProvisions="Sch. 4 para. 33" AffectingClass="NorthernIrelandAct" Type="substituted for s. 172(2)(b)(ii)" Modified="2024-03-14T09:02:04Z" AffectingYear="2008" EffectId="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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="13" Row="66" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedProvisions="s. 42(1A) (1B)" AffectingClass="NorthernIrelandAct" AffectedYear="1993" AffectedNumber="49" Modified="2024-11-20T16:50:28Z" EffectId="key-2a6d33d4d07840afd10e204589a17198" AppliedModified="2012-09-15T22:03:28.592+01:00" Type="inserted" RequiresApplied="true" AffectingYear="2008" AffectingEffectsExtent="N.I." URI="http://www.legislation.gov.uk/id/effect/key-2a6d33d4d07840afd10e204589a17198" AffectingProvisions="s. 82(2)">
<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 Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2008" AffectingNumber="13" Row="67" AffectingProvisions="s. 82(3)" EffectId="key-fb3812b7fffc5cb76f3be80e06a46faa" AffectingClass="NorthernIrelandAct" AffectedNumber="49" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-fb3812b7fffc5cb76f3be80e06a46faa" AffectingEffectsExtent="N.I." AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectedYear="1993" Modified="2024-11-20T16:50:28Z" RequiresApplied="true" AffectedProvisions="s. 42A">
<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 AffectingProvisions="s. 85(2)(b) Sch. 10 Pt. 3" 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)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" 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" RequiresApplied="false" AppliedModified="2012-09-15T22:03:28.592+01:00" Type="repealed" AffectedNumber="49" EffectId="key-cb5eeead3f2af8f9c29330452fe7a0f1" URI="http://www.legislation.gov.uk/id/effect/key-cb5eeead3f2af8f9c29330452fe7a0f1" AffectingEffectsExtent="N.I." AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectingYear="2008" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 21A" AffectedYear="1993" AffectingClass="NorthernIrelandAct" Modified="2024-11-20T16:50:28Z" AffectingNumber="13" Row="71">
<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 RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectingClass="NorthernIrelandAct" AffectedProvisions="s. 23A" AffectedYear="1993" Modified="2024-11-20T16:50:28Z" AffectingProvisions="s. 85(2)(b) Sch. 10 Pt. 3" AffectingYear="2008" AffectingNumber="13" 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)”." URI="http://www.legislation.gov.uk/id/effect/key-8c82c77df7186af561545ae65c380cb9" Type="repealed" AffectingEffectsExtent="N.I." 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" Row="72" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectedNumber="49" EffectId="key-8c82c77df7186af561545ae65c380cb9">
<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 (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 AffectingClass="NorthernIrelandAct" AffectingYear="2008" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" Modified="2024-11-20T16:50:28Z" AffectingProvisions="Sch. 9 para. 1" Row="323" AffectedNumber="49" URI="http://www.legislation.gov.uk/id/effect/key-9e65d98e14a47a9461618889c859e905" Type="inserted" AffectedProvisions="s. 170A" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-9e65d98e14a47a9461618889c859e905" AffectingNumber="13" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1993" RequiresApplied="true" AffectingEffectsExtent="N.I." AppliedModified="2012-09-15T22:03:28.592+01:00">
<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-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>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9">Sch. 9 </ukm:Section>
<ukm:Section Ref="schedule-9-paragraph-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9/paragraph/1">para. 1</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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="NorthernIrelandOrderInCouncil" URI="http://www.legislation.gov.uk/id/effect/key-8109bd7c3846d15ef601afbd4240ea83" AffectedYear="1993" Modified="2024-03-14T09:02:04Z" AffectedExtent="E+W+S+N.I." AffectedProvisions="Act" AffectingNumber="255" EffectId="key-8109bd7c3846d15ef601afbd4240ea83" AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingProvisions="art. 281(3)(a)(i)" AffectedNumber="49" Row="16" RequiresApplied="true" AffectingYear="2005" Type="power to modify conferred" AffectingEffectsExtent="N.I.">
<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>
<ukm:AffectingProvisions>
<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>
</ukm:AffectingProvisions>
<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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="49" AffectingNumber="255" AffectedExtent="N.I." RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="N.I." AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingYear="2005" EffectId="key-d144e4d788768739099984955d9aac86" AffectedYear="1993" URI="http://www.legislation.gov.uk/id/effect/key-d144e4d788768739099984955d9aac86" AffectedProvisions="s. 141(4)(5)" Modified="2024-03-14T09:02:04Z" Row="1035" Type="added" AffectingProvisions="art. 251" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingClass="NorthernIrelandOrderInCouncil">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:AffectedProvisions>
<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>
</ukm:Savings>
<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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="1047" AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectingProvisions="Sch. 10 para. 19(b)" RequiresApplied="true" EffectId="key-18c92b7c619fa48abccbb9954bada3c1" AffectingYear="2005" AffectingClass="NorthernIrelandOrderInCouncil" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="255" AffectedExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 142(6A)" AffectedYear="1993" AffectingEffectsExtent="N.I." AffectedNumber="49" Type="inserted" Modified="2024-03-14T09:02:04Z" URI="http://www.legislation.gov.uk/id/effect/key-18c92b7c619fa48abccbb9954bada3c1">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:AffectedProvisions>
<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>
</ukm:AffectingProvisions>
<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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="N.I." EffectId="key-7de8ae41d29138175e3d3c568977e285" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-14T09:02:04Z" URI="http://www.legislation.gov.uk/id/effect/key-7de8ae41d29138175e3d3c568977e285" AffectedNumber="49" AffectingNumber="3" RequiresApplied="true" AffectedYear="1993" Row="551" AffectingClass="NorthernIrelandAct" AffectingProvisions="Sch. 3 para. 7" Type="words substituted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedProvisions="s. 42(1A)" AffectingYear="2012">
<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:AffectedProvisions>
<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>
<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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingEffectsExtent="N.I." Row="563" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-353cfa6dd34b45c1c486790b1f889924" AffectedYear="1993" Type="words substituted" AffectingClass="NorthernIrelandAct" AffectingYear="2012" Modified="2024-03-14T09:02:04Z" AffectedProvisions="s. 42A heading" AffectedNumber="49" AffectingProvisions="Sch. 3 para. 8(b)" AffectingNumber="3" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" EffectId="key-353cfa6dd34b45c1c486790b1f889924">
<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>
heading
</ukm:AffectedProvisions>
<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>
<ukm:Section Ref="schedule-3-paragraph-8-b" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3/paragraph/8/b">para. 8(b)</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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-a69effc4addeb2afd3cbef9ce3fd7e49" AffectedProvisions="s. 42A(1)(c)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingProvisions="Sch. 3 para. 8(a)" Row="565" AffectingEffectsExtent="N.I." Type="words substituted" AffectingYear="2012" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" Modified="2024-03-14T09:02:04Z" AffectedYear="1993" AffectingNumber="3" AffectingClass="NorthernIrelandAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="49" URI="http://www.legislation.gov.uk/id/effect/key-a69effc4addeb2afd3cbef9ce3fd7e49" RequiresApplied="true">
<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-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>
</ukm:AffectedProvisions>
<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>
<ukm:Section Ref="schedule-3-paragraph-8-a" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3/paragraph/8/a">para. 8(a)</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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2016" AffectingProvisions="s. 39(2)(b)" EffectId="key-06ac7f6abcb82d1a539c5b007ebeecf1" Row="730" Type="inserted" RequiresApplied="true" AffectingClass="NorthernIrelandAct" AffectingEffectsExtent="N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedNumber="49" AffectedProvisions="s. 67(1A)" AffectedYear="1993" Modified="2024-03-14T09:02:04Z" AffectingNumber="1" URI="http://www.legislation.gov.uk/id/effect/key-06ac7f6abcb82d1a539c5b007ebeecf1" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-39-2-b" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/39/2/b">s. 39(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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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: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:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
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<ukm:CommencementAuthority>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<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: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: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:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions>
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<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:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1993/49/pdfs/ukpga_19930049_en.pdf" Title="Print Version"/>
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III" NumberOfProvisions="89" id="part-III" RestrictExtent="N.I." RestrictStartDate="2024-04-08">
<Number>
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Part III
</Number>
<Title>
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<Substitution ChangeId="key-d2958520cd7a1b7ff9b807c2b5b2c904-1581000533475" CommentaryRef="key-d2958520cd7a1b7ff9b807c2b5b2c904">Schemes that were contracted-out etc.</Substitution>
and Effects on Members’ State Scheme Rights ...
</Title>
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<Number>Chapter I</Number>
<Title>
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</Title>
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<Title> Preliminary</Title>
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<Title>
Issue of contracting-out
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... certificates.
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<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">1</Substitution>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">Regulations shall provide for </Substitution>
</Repeal>
<Acronym Expansion="Her Majesty's Revenue and Customs">
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Substitution ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655242394" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">HMRC</Substitution>
</Repeal>
</Acronym>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/1A" id="section-3-1A">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">1A</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">In this Act such a certificate is referred to as “</Addition>
</Repeal>
<Term>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">a contracting-out certificate</Addition>
</Repeal>
</Term>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="key-7c5dbce9675588d63f7c8bf1feb4e49c-1559655257770" CommentaryRef="key-7c5dbce9675588d63f7c8bf1feb4e49c">”.</Addition>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2" id="section-3-2">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">2</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">The regulations shall provide for contracting-out certificates to be issued to employers and to specify—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2/a" id="section-3-2-a">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">the employments which are to be treated, either generally or in relation to any specified description of earners, as contracted-out employments; and</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2/b" id="section-3-2-b">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">the occupational pension schemes by reference to which those employments are to be so treated.</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2A" id="section-3-2A">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="d29p274" CommentaryRef="c11717621">2A</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<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>
</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2A/a" id="section-3-2A-a">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="d29p274" CommentaryRef="c11717621">a</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="d29p274" CommentaryRef="c11717621">at the end of a prescribed period beginning with (and including) that day, or</Addition>
</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2A/b" id="section-3-2A-b">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="d29p274" CommentaryRef="c11717621">b</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="d29p274" CommentaryRef="c11717621">if prescribed conditions are not satisfied at any time in that period.</Addition>
</Repeal>
</Text>
</P3para>
</P3>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/2B" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/2B" id="section-3-2B">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="d29p274" CommentaryRef="c11717621">2B</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/3" id="section-3-3">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/4" 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"/>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">4</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/5" 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"/>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">5</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/6" 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"/>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">6</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/7" id="section-3-7">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">7</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">Except in prescribed circumstances, no contracting-out certificate </Repeal>
<CommentaryRef Ref="key-ea5c9ae0eb2bea7b75695ffb53a94a22"/>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">... shall have effect from a date earlier than that on which the certificate is issued.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3/8" id="section-3-8">
<Pnumber>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<Addition ChangeId="key-19ec165ddf16eb512c0636b7fc01b43e-1559655384193" CommentaryRef="key-19ec165ddf16eb512c0636b7fc01b43e">8</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-f75f937b5aa137818d90b65b03de359b-1581001272386" CommentaryRef="key-f75f937b5aa137818d90b65b03de359b" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2016-04-06">
<Title>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">Meaning of the first abolition date” and the second abolition date”</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3A" id="section-3A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">3A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">In this Act—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c"></Addition>
<Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">the first abolition date</Addition>
</Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">” means 6 April 2012 (the date appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008 (abolition of contracting-out for defined contribution pension schemes));</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c"></Addition>
<Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">the second abolition date</Addition>
</Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">” means 6 April 2016 (the date on which section 53(3) of the Pensions Act (Northern Ireland) 2015 provides for the commencement of section 24(1) of that Act (abolition of contracting-out for salary related schemes)).</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2016-04-06">
<Title>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">Meaning of “contracted-out scheme” and “appropriate scheme” etc.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B" id="section-3B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">3B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/1" id="section-3B-1">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">This section applies for the interpretation of this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/2" id="section-3B-2">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">An occupational pension scheme was “contracted-out” at a time if, at that time, there was in force a certificate under section 3 (as it then had effect) stating that the employment of an earner in employed earner's employment was contracted-out employment by reference to the scheme.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/3" id="section-3B-3">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c"></Addition>
<Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">Contracting-out certificate</Addition>
</Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">” means a certificate of the kind mentioned in subsection (2).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/4" id="section-3B-4">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">An occupational pension scheme was a “salary related contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 5(2) (as it then had effect).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/5" id="section-3B-5">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">An occupational pension scheme was a “money purchase contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 5(3) (as it then had effect).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/6" id="section-3B-6">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">A personal pension scheme was an “appropriate scheme” at a time if, at that time, there was in force a certificate issued under section 3(1)(b) (as it then had effect) stating that the scheme was an appropriate scheme.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/7" id="section-3B-7">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c"></Addition>
<Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">Appropriate scheme certificate</Addition>
</Term>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">” means a certificate of the kind mentioned in subsection (6).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/3B/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/3B/8" id="section-3B-8">
<Pnumber>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b925914c01609c62162f4723a004ef0c-1581080413149" CommentaryRef="key-b925914c01609c62162f4723a004ef0c">An appropriate scheme certificate that was in force in relation to a scheme is to be taken as conclusive that the scheme was, at that time, an appropriate scheme.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2020-01-13">
<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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1" id="section-4-1">
<Pnumber>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">In relation to any period before the second abolition date, the employment of an earner in employed earner's employment was “</Substitution>
<Term>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">contracted-out employment</Substitution>
</Term>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">” in relation to the earner during that period if—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1/a" id="section-4-1-a">
<Pnumber>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">the earner was under pensionable age;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1/b" id="section-4-1-b">
<Pnumber>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">the earner's service in the employment was service which qualified the earner for a pension provided by a salary related contracted-out scheme; and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1/c" id="section-4-1-c">
<Pnumber>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-73bfe57136c29407f473e3fa1d402d4d-1581001404063" CommentaryRef="key-73bfe57136c29407f473e3fa1d402d4d">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.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/1A" 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 </Addition>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">
<Substitution ChangeId="key-0e5b8a0035b365a7ecbaeea30707e373-1581001469969" CommentaryRef="key-0e5b8a0035b365a7ecbaeea30707e373">the first abolition date</Substitution>
</Addition>
<Addition ChangeId="key-b38e021f9ec8dca4e2023cf72da4d927-1559657271385" CommentaryRef="key-b38e021f9ec8dca4e2023cf72da4d927">, 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" 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" 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" 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/4/1B" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/1B" id="section-4-1B">
<Pnumber>
<Addition ChangeId="key-576e0f68dd809e8de28da3c9f71fe354-1581001387087" CommentaryRef="key-576e0f68dd809e8de28da3c9f71fe354">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-576e0f68dd809e8de28da3c9f71fe354-1581001387087" CommentaryRef="key-576e0f68dd809e8de28da3c9f71fe354">In the following provisions of this Act “</Addition>
<Term>
<Addition ChangeId="key-576e0f68dd809e8de28da3c9f71fe354-1581001387087" CommentaryRef="key-576e0f68dd809e8de28da3c9f71fe354">earner</Addition>
</Term>
<Addition ChangeId="key-576e0f68dd809e8de28da3c9f71fe354-1581001387087" CommentaryRef="key-576e0f68dd809e8de28da3c9f71fe354">”, in relation to a scheme, means a person who was an earner in contracted-out employment by reference to the scheme.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2" 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
<Substitution ChangeId="key-c9a2ffce4c3569b4720e1d4a3a58d3bc-1581001611726" CommentaryRef="key-c9a2ffce4c3569b4720e1d4a3a58d3bc">, by a scheme that was a salary related contracted-out scheme,</Substitution>
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 </Substitution>
<Substitution ChangeId="key-0ce2850aa1f757e45d00e39d8d1b0370-1509977465104" CommentaryRef="key-0ce2850aa1f757e45d00e39d8d1b0370">
<Addition ChangeId="key-f86271923d7795c5e90bbb06c57e419f-1582629224371" CommentaryRef="key-f86271923d7795c5e90bbb06c57e419f">, surviving same sex spouse’s</Addition>
</Substitution>
<Substitution ChangeId="key-0ce2850aa1f757e45d00e39d8d1b0370-1509977465104" CommentaryRef="key-0ce2850aa1f757e45d00e39d8d1b0370"> 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 </Substitution>
</Addition>
<Addition ChangeId="d29p411" CommentaryRef="c11717821">
<Substitution ChangeId="key-04bb8fad647be0585a6ea74e06d1367b-1559657379443" CommentaryRef="key-04bb8fad647be0585a6ea74e06d1367b">
<Substitution ChangeId="key-f9adad9b3fbcb0a05e2a5e1e9e4b1499-1581001506832" CommentaryRef="key-f9adad9b3fbcb0a05e2a5e1e9e4b1499">the first abolition date</Substitution>
</Substitution>
</Addition>
<Addition ChangeId="d29p411" CommentaryRef="c11717821">
<Substitution ChangeId="key-04bb8fad647be0585a6ea74e06d1367b-1559657379443" CommentaryRef="key-04bb8fad647be0585a6ea74e06d1367b">)</Substitution>
</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/2A" 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" 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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/3" id="section-4-3">
<Pnumber>
<CommentaryRef Ref="key-68537925c230778740b443e7091c99ea"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/4" id="section-4-4">
<Pnumber>
<Substitution ChangeId="key-bdd0c2d2f2e20a60773f950ac6a63525-1581001634097" CommentaryRef="key-bdd0c2d2f2e20a60773f950ac6a63525">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-bdd0c2d2f2e20a60773f950ac6a63525-1581001634097" CommentaryRef="key-bdd0c2d2f2e20a60773f950ac6a63525">A contracting-out certificate that was in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, contracted-out employment.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/4/5" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/general-requirements-for-certification" NumberOfProvisions="4" id="part-III-chapter-I-crossheading-general-requirements-for-certification" RestrictStartDate="2016-04-06">
<Title>
<Repeal ChangeId="key-748ba0c80629b21ac2c57be7d7a1efa6-1581080216962" CommentaryRef="key-748ba0c80629b21ac2c57be7d7a1efa6" RetainText="true">General requirements for certification</Repeal>
</Title>
<P1group RestrictStartDate="2016-04-06" RestrictExtent="N.I.">
<Title> Requirements for certification of schemes: general.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/1" id="section-5-1">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">1</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">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) </Repeal>
<CommentaryRef Ref="key-2930086adaee4074dfbe24b9947c2ab6"/>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">....</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2" id="section-5-2">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">An occupational pension scheme satisfies this subsection only if—</Addition>
</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2/a" id="section-5-2-a">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">a</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2/b" id="section-5-2-b">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">b</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2A" id="section-5-2A" RestrictStartDate="2009-04-06">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2A</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">The conditions of this subsection are that—</Addition>
</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2A/a" id="section-5-2A-a">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">a</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme complies in all respects with </Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="key-dd5a1b8e4a233436d1e337bacaa197b5-1552311154271" CommentaryRef="key-dd5a1b8e4a233436d1e337bacaa197b5">sections 9 to 20E</Addition>
</Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2A/b" id="section-5-2A-b">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">b</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B" id="section-5-2B">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2B</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">The conditions of this subsection are that the </Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="d29p564" CommentaryRef="c11718001">Inland Revenue</Addition>
</Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="d29p567" CommentaryRef="c11718011">are satisfied</Addition>
</Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991"> that—</Addition>
</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/a" id="section-5-2B-a">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">a</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme complies with section 8A;</Addition>
</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/b" id="section-5-2B-b">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">b</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/c" id="section-5-2B-c">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">c</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme satisfies such other requirements as may be prescribed (which—</Addition>
</Repeal>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/c/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/c/i" id="section-5-2B-c-i">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">i</Addition>
</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">must include requirements as to the amount of the resources of the scheme, and</Addition>
</Repeal>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/c/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/c/ii" id="section-5-2B-c-ii">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">ii</Addition>
</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2B/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2B/d" id="section-5-2B-d">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">d</Addition>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">the scheme does not fall within a prescribed class or description;</Addition>
</Repeal>
</Text>
</P3para>
</P3>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">and </Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">
<Addition ChangeId="d29p609" CommentaryRef="c11718011">are satisfied</Addition>
</Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991"> that the rules of the scheme are framed so as to comply with the relevant requirements.</Addition>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/2C" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/2C" id="section-5-2C">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p521" CommentaryRef="c11717991">2C</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/3" id="section-5-3">
<Pnumber>
<CommentaryRef Ref="key-1a40a49d48c059cc5b28e3029e54bfae"/>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/4" id="section-5-4">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">4</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">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 </Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p659" CommentaryRef="c11718061">Inland Revenue may, if they think</Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true"> fit, treat them for contracting-out purposes as a single scheme.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/5" id="section-5-5">
<Pnumber>
<CommentaryRef Ref="key-201fced3217ac862073d6dd117074383"/>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">5</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/5A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/5A" id="section-5-5A">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">5A</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme </Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Substitution ChangeId="key-e55052f2999e90472ead9828ee4469e7-1536834028505" CommentaryRef="key-e55052f2999e90472ead9828ee4469e7">is a registered pension scheme under section 153 of the Finance Act 2004</Substitution>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/6" id="section-5-6">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">6</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">In this section “</Repeal>
<Term id="term-relevant-requirements">
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">relevant requirements</Repeal>
</Term>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">” means—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/6/a" id="section-5-6-a">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">the requirements of any regulations prescribing the form and content of rules of contracted-out </Repeal>
<CommentaryRef Ref="key-1baae03942f067415f5130fcd8bdc539"/>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">... schemes; and</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/5/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/5/6/b" id="section-5-6-b">
<Pnumber>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">such other requirements as to form and content (not inconsistent with regulations) as may be imposed by the </Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">
<Addition ChangeId="d29p702" CommentaryRef="c11718071">Department</Addition>
</Repeal>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true"> as a condition of contracting-out </Repeal>
<CommentaryRef Ref="key-4b05e0a2898067834f3bff613a3141ed"/>
<Repeal ChangeId="key-dc2fe4222d1b24a3dc6515e447982d38-1581001685706" CommentaryRef="key-dc2fe4222d1b24a3dc6515e447982d38" RetainText="true">... either generally or in relation to a particular scheme.</Repeal>
</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" 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 RestrictStartDate="2016-04-06" RestrictExtent="N.I." ConfersPower="true">
<Title> Elections as to employments covered by contracting-out certificates.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/1" id="section-7-1">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">1</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/2" id="section-7-2">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">2</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/3" id="section-7-3">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/4" id="section-7-4">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">4</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">If the </Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">
<Addition ChangeId="d29p840" CommentaryRef="c11718251">Inland Revenue consider</Addition>
</Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true"> that an employer is contravening subsection (3) in relation to any scheme, </Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">
<Addition ChangeId="d29p844" CommentaryRef="c11718261">they may</Addition>
</Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true"></Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/4/a" id="section-7-4-a">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">refuse to give effect to any election made by him in relation to that scheme; or</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/4/b" id="section-7-4-b">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">cancel any contracting-out certificate held by him in respect of it.</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5" id="section-7-5">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">5</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">Regulations may make provision—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/a" id="section-7-5-a">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">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;</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b" id="section-7-5-b">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">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—</Repeal>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/i" id="section-7-5-b-i">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">i</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">to employees in any employment to which the scheme applies or to which it is proposed that it should apply;</Repeal>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/ii" id="section-7-5-b-ii">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">ii</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">to any independent trade union recognised to any extent for the purpose of collective bargaining in relation to those employees;</Repeal>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/iii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/iii" id="section-7-5-b-iii">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">iii</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">to the trustees and managers of the scheme; and</Repeal>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/b/iv" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/b/iv" id="section-7-5-b-iv">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">iv</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">to such other persons as may be prescribed;</Repeal>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/c" id="section-7-5-c">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">c</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">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);</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/d" id="section-7-5-d">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">d</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">for empowering the </Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">
<Addition ChangeId="d29p914" CommentaryRef="c11718271">Inland Revenue</Addition>
</Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true"> to refuse to give effect to an election made by an employer unless </Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">
<Addition ChangeId="d29p918" CommentaryRef="c11718281">they are</Addition>
</Repeal>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true"> satisfied that he has complied with the requirements of the regulations;</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/e" id="section-7-5-e">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">e</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">for referring to an industrial tribunal any question—</Repeal>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/e/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/e/i" id="section-7-5-e-i">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">i</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">whether an organisation is such a trade union as is mentioned in paragraph (b)(ii), or</Repeal>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/7/5/e/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/7/5/e/ii" id="section-7-5-e-ii">
<Pnumber>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">ii</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-1d9e63d4d3394d93cfad3b039e953e39-1581001746965" CommentaryRef="key-1d9e63d4d3394d93cfad3b039e953e39" RetainText="true">whether the requirements of the regulations as to consultation have been complied with.</Repeal>
</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" 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" 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" ConfersPower="true" id="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-applying-from-the-principal-appointed-day" RestrictStartDate="2016-04-06">
<Title>
<Repeal ChangeId="key-a80cf7911ab1e77d8ea437dec5c9879f-1581000851293" CommentaryRef="key-a80cf7911ab1e77d8ea437dec5c9879f" RetainText="true"> Requirements for certification of occupational pension schemes applying from the principal appointed day</Repeal>
</Title>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> The statutory standard.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/1" id="section-8A-1">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">1</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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 </Repeal>
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Substitution ChangeId="key-b0de205cccf1dd73ebf492f860ddbb72-1509977653838" CommentaryRef="key-b0de205cccf1dd73ebf492f860ddbb72">widows, widowers or surviving civil partners</Substitution>
</Repeal>
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">, satisfy the statutory standard.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/2" id="section-8A-2">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">2</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2/a" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">earners in employed earner’s employment, or</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/2/b" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">their </Repeal>
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Substitution ChangeId="key-ed8adf4ef499e937c808f5195aa12c72-1509977668463" CommentaryRef="key-ed8adf4ef499e937c808f5195aa12c72">widows, widowers or surviving civil partners</Substitution>
</Repeal>
</Addition>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">,</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/3" id="section-8A-3">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">3</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/4" id="section-8A-4">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">4</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/5" id="section-8A-5">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">5</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared by a prescribed body </Repeal>
</Addition>
<CommentaryRef Ref="key-bae4e993efe90da6e6d4fbec2e5fbe7c"/>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">....</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8A/6" id="section-8A-6">
<Pnumber>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">6</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p979" CommentaryRef="c11718311">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581000978706" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> Reference scheme.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/1" id="section-8B-1">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">1</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">This section applies for the purposes of section 8A.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/2" id="section-8B-2">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">2</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">A reference scheme is an occupational pension scheme which—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2/a" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">complies with each of subsections (3) and (4), and</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/2/b" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">complies with any prescribed requirements.</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/3" id="section-8B-3">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">3</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/a" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/b" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">for the annual rate of the pension at that age to be—</Repeal>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/b/i" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">i</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">1/80th of average qualifying earning in the last three tax years preceding the end of service,</Repeal>
</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">multiplied by</Repeal>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/3/b/ii" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">ii</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/4" id="section-8B-4">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">4</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">In relation to </Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Substitution ChangeId="key-53f5e16771244ec2c947ff5258025bb8-1509977800106" CommentaryRef="key-53f5e16771244ec2c947ff5258025bb8">widows, widowers or surviving civil partners</Substitution>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">, a reference scheme is one which provides—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/a" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">for the </Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Substitution ChangeId="key-53f5e16771244ec2c947ff5258025bb8-1520508425339" CommentaryRef="key-53f5e16771244ec2c947ff5258025bb8">widows, widowers or surviving civil partners</Substitution>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true"> 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</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/b" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">b</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">for entitlements to those pensions to commence on the day following the death of the earners, and</Addition>
</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/c" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">c</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">except in prescribed circumstances, for the annual rate of those pensions to be—</Addition>
</Repeal>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/c/i" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">i</Addition>
</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<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>
</Repeal>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/c/ii" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">ii</Addition>
</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<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>
</Repeal>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/d" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">d</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">if those pensions are payable in respect of earners who die—</Addition>
</Repeal>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/d/i" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">i</Addition>
</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">otherwise than in pensionable service under the scheme, and</Addition>
</Repeal>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/4/d/ii" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">ii</Addition>
</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">before their own entitlements to pensions under the scheme have commenced,</Addition>
</Repeal>
</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<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>
</Repeal>
</Addition>
<Emphasis>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">a</Addition>
</Repeal>
</Addition>
</Emphasis>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="d29p1111" CommentaryRef="c11718341">).</Addition>
</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/5" id="section-8B-5">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">5</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/5/a" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">exceed the qualifying earnings factor for that year; and</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/5/b" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">do not exceed </Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Substitution ChangeId="key-ef4944d875c552769da8ce968804f536-1540806425368" CommentaryRef="key-ef4944d875c552769da8ce968804f536">the applicable limit</Substitution>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">.</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/6" id="section-8B-6">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">6</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">Regulations may modify subsections (2) to (5).</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8B/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8B/7" id="section-8B-7">
<Pnumber>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">7</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">In this section—</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7"></Addition>
</Repeal>
</Addition>
<Term>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">the applicable limit</Addition>
</Repeal>
</Addition>
</Term>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">” means— </Addition>
</Repeal>
</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">in relation to a tax year before </Addition>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">
<Substitution ChangeId="key-6073226cbe3f65670f9f9da50b4511da-1540824398526" CommentaryRef="key-6073226cbe3f65670f9f9da50b4511da">2009–10</Substitution>
</Addition>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">, the upper earnings limit for the year multiplied by 53;</Addition>
</Repeal>
</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">in relation to </Addition>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">
<Substitution ChangeId="key-6073226cbe3f65670f9f9da50b4511da-1540824440213" CommentaryRef="key-6073226cbe3f65670f9f9da50b4511da">2009–10</Substitution>
</Addition>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7"> or any subsequent tax year, the upper accrual point </Addition>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">
<Addition ChangeId="key-edd3e3ed5018c345ceaf58c85680e57a-1540824665646" CommentaryRef="key-edd3e3ed5018c345ceaf58c85680e57a">multiplied by 53</Addition>
</Addition>
</Repeal>
</Addition>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">
<Addition ChangeId="key-2c9910438c4759da5ad7f67c223592f7-1540806573425" CommentaryRef="key-2c9910438c4759da5ad7f67c223592f7">;</Addition>
</Repeal>
</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">“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),</Repeal>
</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">“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</Repeal>
</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1039" CommentaryRef="c11718331">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080356124" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">“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.</Repeal>
</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2016-04-06">
<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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/1" id="section-8C-1">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">1</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">Regulations may prohibit or restrict—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/a" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">the transfer of any liability—</Repeal>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/a/i" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">i</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">for the payment of pensions under a relevant scheme, or</Repeal>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/a/ii" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">ii</Repeal>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">in respect of accrued rights to such pensions,</Repeal>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/b" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">the discharge of any liability to provide pensions under a relevant scheme, or</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/1/c" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">c</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">the payment of a lump sum instead of a pension payable under a relevant scheme,</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">except in prescribed circumstances or on prescribed conditions.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/2" id="section-8C-2">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">2</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8C/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8C/3" id="section-8C-3">
<Pnumber>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">3</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1209" CommentaryRef="c11718351">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080363704" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2016-04-06">
<Title> Entitlement to benefit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8D" 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">
<Repeal ChangeId="key-3dd87e68937c35be4c88affc015d4bc2-1581080371054" CommentaryRef="key-3dd87e68937c35be4c88affc015d4bc2" RetainText="true">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.</Repeal>
</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" 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="22" id="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-pension-schemes-providing-guaranteed-minimum-pensions" RestrictExtent="N.I." RestrictStartDate="2024-04-08">
<Title>
<Substitution ChangeId="key-ad9ff6748c9d0cfa90978b38cc115004-1581000908289" CommentaryRef="key-ad9ff6748c9d0cfa90978b38cc115004">Guaranteed minimum pensions</Substitution>
</Title>
<P1group RestrictStartDate="2016-04-06">
<Title>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">Former salary related contracted-out schemes to comply with GMP requirements</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E" id="section-8E">
<Pnumber PuncAfter="">
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">8E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E/1" id="section-8E-1">
<Pnumber>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">A scheme that was a salary related contracted-out scheme is to be treated as including whatever provision it needs to contain to comply with the GMP requirements.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E/2" id="section-8E-2">
<Pnumber>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">A scheme complies with the GMP requirements if, in relation to any earner's service before the principal appointed day, it complies in all respects with sections 9 to 20E.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E/3" id="section-8E-3">
<Pnumber>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E/3/a" id="section-8E-3-a">
<Pnumber>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">a scheme is permitted by any of those sections to include provision subject to certain requirements, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E/3/b" id="section-8E-3-b">
<Pnumber>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">the scheme includes the provision but not the requirements,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">the scheme is to be treated by subsection (1) as including the requirements.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/8E/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/8E/4" id="section-8E-4">
<Pnumber>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-23e6478358181d45967f5ec2d4c3fb6d-1581080458461" CommentaryRef="key-23e6478358181d45967f5ec2d4c3fb6d">This section overrides any provision of a scheme to the extent that the provision of the scheme conflicts with it.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> Minimum pensions for earners.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9" 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" 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" 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" 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" 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" 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
<Substitution ChangeId="key-24cf57ae493280e23a5992bcf98c0e5b-1581001812096" CommentaryRef="key-24cf57ae493280e23a5992bcf98c0e5b">was a married woman or widow who was liable</Substitution>
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
<Addition ChangeId="key-0c3b29f8b184a801d09847647dd4548c-1581001831465" CommentaryRef="key-0c3b29f8b184a801d09847647dd4548c">at a time during a relevant year when she was in contracted-out employment by reference to the scheme</Addition>
, 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" 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" 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>
<Text>
<Addition ChangeId="key-1f33895a4a213e1fe2faccebe4a72699-1581688334950" CommentaryRef="key-1f33895a4a213e1fe2faccebe4a72699"></Addition>
<Term>
<Addition ChangeId="key-1f33895a4a213e1fe2faccebe4a72699-1581688334950" CommentaryRef="key-1f33895a4a213e1fe2faccebe4a72699">Relevant year</Addition>
</Term>
<Addition ChangeId="key-1f33895a4a213e1fe2faccebe4a72699-1581688334950" CommentaryRef="key-1f33895a4a213e1fe2faccebe4a72699">” has the meaning given by section 10(8).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/9/3" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> Earner’s guaranteed minimum.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/1" id="section-10-1">
<Pnumber>
<CommentaryRef Ref="c11718491"/>
<Substitution ChangeId="key-c1aba394c3fbbbb2f23ecdae28de9b9a-1581001985009" CommentaryRef="key-c1aba394c3fbbbb2f23ecdae28de9b9a">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c1aba394c3fbbbb2f23ecdae28de9b9a-1581001985009" CommentaryRef="key-c1aba394c3fbbbb2f23ecdae28de9b9a">An earner has a guaranteed minimum in relation to the pension provided by a scheme that was a salary related contracted-out scheme if in any tax week in a relevant year—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/1/a" id="section-10-1-a">
<Pnumber>
<Substitution ChangeId="key-c1aba394c3fbbbb2f23ecdae28de9b9a-1581001985009" CommentaryRef="key-c1aba394c3fbbbb2f23ecdae28de9b9a">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c1aba394c3fbbbb2f23ecdae28de9b9a-1581001985009" CommentaryRef="key-c1aba394c3fbbbb2f23ecdae28de9b9a">earnings were paid to or for the earner's benefit in respect of employment which was contracted-out by reference to the scheme; and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/10/1/b" id="section-10-1-b">
<Pnumber>
<Substitution ChangeId="key-c1aba394c3fbbbb2f23ecdae28de9b9a-1581001985009" CommentaryRef="key-c1aba394c3fbbbb2f23ecdae28de9b9a">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c1aba394c3fbbbb2f23ecdae28de9b9a-1581001985009" CommentaryRef="key-c1aba394c3fbbbb2f23ecdae28de9b9a">those earnings were in excess of the lower earnings limit for that tax week (or the prescribed equivalent if the earner was paid otherwise than weekly).</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/10/2" 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
<Substitution ChangeId="key-1b9b076a304c01074a041fd46fae51b2-1581001965083" CommentaryRef="key-1b9b076a304c01074a041fd46fae51b2">excess earnings mentioned in subsection (1)(b)</Substitution>
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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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 RestrictExtent="N.I." RestrictStartDate="2024-04-08">
<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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11" id="section-11">
<Pnumber>
<CommentaryRef Ref="c11718571"/>
<CommentaryRef Ref="M_C_0899b109-7f5d-4bba-e086-6fdac98a6e80"/>
11
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/1" id="section-11-1" RestrictStartDate="2024-04-08">
<Pnumber>
<CommentaryRef Ref="key-0a29cea904baf5c9a52f7de4dac54847"/>
<CommentaryRef Ref="key-2de20e3daad2cff5e1925346b2d92058"/>
<CommentaryRef Ref="key-c3f657158b0e0cf0dde3879d73cd444a"/>
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" 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" 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" 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" 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" 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 RestrictStartDate="2015-04-01">
<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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11A" id="section-11A">
<Pnumber>
<CommentaryRef Ref="key-933db6c490d7da8b129dd842ae67df84"/>
<CommentaryRef Ref="key-64362c7c60f10c72622be54b41ad321d"/>
<CommentaryRef Ref="key-d53465623c730ed46d73adf0c2cd16d5"/>
<CommentaryRef Ref="key-941960b188d601614090d55f6ad69ad5"/>
<CommentaryRef Ref="key-e05f8782c76af7e7ff6bb8331643328b"/>
<CommentaryRef Ref="key-06499561b9e184ebb7d9b2b0e163d242"/>
<Addition ChangeId="d29p1584" CommentaryRef="c11718591">11A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/11A/1" 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" 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" 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" 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" 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" 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" 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" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/1" id="section-12-1" RestrictStartDate="2016-04-06">
<Pnumber>
<CommentaryRef Ref="c11718801"/>
<CommentaryRef Ref="c11718811"/>
<CommentaryRef Ref="key-3f622dc34aca75c7a6f9cc34d8f3a9f1"/>
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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/2" id="section-12-2" RestrictStartDate="2016-04-06">
<Pnumber>
<CommentaryRef Ref="key-a87e9ebbf5b4997dcdb32fe833e19f3a"/>
2
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042421" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c" RetainText="true" SubstitutionRef="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422">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”).</Repeal>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c">The scheme may provide that in a case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/2/a" id="section-12-2-a">
<Pnumber>
<Addition ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c">an earner was, before the second abolition date, in contracted-out employment by reference to a scheme, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/2/b" id="section-12-2-b">
<Pnumber>
<Addition ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c">the earner ceases to be in pensionable service under the scheme before the final relevant year,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b1713f9ba221246eca41d7236b8a8a7c-1581002042422" CommentaryRef="key-b1713f9ba221246eca41d7236b8a8a7c">the earnings factors for that person 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 the earner ceases to be in pensionable service under the scheme (“the last service tax year”).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/12/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/12/3" id="section-12-3" RestrictStartDate="2016-04-06">
<Pnumber>
<CommentaryRef Ref="c11718841"/>
<CommentaryRef Ref="key-a87e9ebbf5b4997dcdb32fe833e19f3a"/>
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" 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" 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>
<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>
</BlockText>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2020-12-07">
<Title> Minimum pensions for widows and widowers.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13" 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" 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" 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" 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" 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
<Addition ChangeId="key-2592336878848143eb61ecb856312e09-1582629554760" CommentaryRef="key-2592336878848143eb61ecb856312e09">, or a woman in a relevant gender change case,</Addition>
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" 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/ba" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/ba" id="section-13-2-ba">
<Pnumber>
<Addition ChangeId="key-09ead93348c8135b5ee7fbf86ebb9513-1636973599223" CommentaryRef="key-09ead93348c8135b5ee7fbf86ebb9513">ba</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-09ead93348c8135b5ee7fbf86ebb9513-1636973599223" CommentaryRef="key-09ead93348c8135b5ee7fbf86ebb9513">if the earner is a man, or a woman in a relevant gender change case, who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension in the case of a surviving civil partner who is a woman will be not less than the widow’s guaranteed minimum;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/c" 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">
<Addition ChangeId="key-3ba7b05c57c6d1d70b5d0f45b41e7a82-1636973661217" CommentaryRef="key-3ba7b05c57c6d1d70b5d0f45b41e7a82">subject to paragraph (ba),</Addition>
</Addition>
<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>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/d" id="section-13-2-d">
<Pnumber>
<Addition ChangeId="key-9d06f16d6c15306929caf6fd52e27cc4-1582629456331" CommentaryRef="key-9d06f16d6c15306929caf6fd52e27cc4">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9d06f16d6c15306929caf6fd52e27cc4-1582629456331" CommentaryRef="key-9d06f16d6c15306929caf6fd52e27cc4">if the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will not be less than the surviving same sex spouse’s guaranteed minimum;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/2/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/e" id="section-13-2-e">
<Pnumber>
<Addition ChangeId="key-9d06f16d6c15306929caf6fd52e27cc4-1582629456331" CommentaryRef="key-9d06f16d6c15306929caf6fd52e27cc4">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9d06f16d6c15306929caf6fd52e27cc4-1582629456331" CommentaryRef="key-9d06f16d6c15306929caf6fd52e27cc4">if the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow’s pension will not be less than the surviving same sex spouse’s guaranteed minimum.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/3" 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" 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>
<Addition ChangeId="key-e996a4af82f4e581339bc57adcdfc1c9-1582629322078" CommentaryRef="key-e996a4af82f4e581339bc57adcdfc1c9">or surviving same sex spouse’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" 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" 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/aa" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/aa" id="section-13-4A-aa">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">aa</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">for life, in a case where—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/aa/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/aa/i" id="section-13-4A-aa-i">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">the widow, widower or surviving civil partner attained state pension age on or after the second abolition date, and</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/aa/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/aa/ii" id="section-13-4A-aa-ii">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">the earner died on or after the date on which the widow, widower or surviving civil partner attained state pension age;</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/ab" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/ab" id="section-13-4A-ab">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">ab</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">for any period after the widow, widower or surviving civil partner has attained state pension age, in a case where—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/ab/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/ab/i" id="section-13-4A-ab-i">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">the earner died before the widow, widower or surviving civil partner attained state pension age,</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/ab/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/ab/ii" id="section-13-4A-ab-ii">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">the widow, widower or surviving civil partner did not marry or form a civil partnership after the death and before attaining state pension age, and</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/ab/iii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/4A/ab/iii" id="section-13-4A-ab-iii">
<Pnumber>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">iii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Addition ChangeId="key-cdbb55caa4200f5f0add09b0e305b3a5-1581002217709" CommentaryRef="key-cdbb55caa4200f5f0add09b0e305b3a5">the widow, widower or surviving civil partner attained state pension age on or after the second abolition date;</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/b" 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" 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" 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">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">i</Addition>
</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">comprises a period during which—</Addition>
</Substitution>
</Addition>
</Text>
<P5 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/i/a" 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">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">a</Addition>
</Substitution>
</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">the widow, widower or surviving civil partner, and</Addition>
</Substitution>
</Addition>
</Text>
</P5para>
</P5>
<P5 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/i/b" 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">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">b</Addition>
</Substitution>
</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">another person,</Addition>
</Substitution>
</Addition>
</Text>
</P5para>
</P5>
<Text>
<Addition ChangeId="d29p1754" CommentaryRef="c11719081">
<Substitution ChangeId="key-24aba33980a19c636f1dfe219ad31455-1582629496346" CommentaryRef="key-24aba33980a19c636f1dfe219ad31455">
<Addition ChangeId="key-394375777a8e8825de8e47bba8e9d44d-1508407255097" CommentaryRef="key-394375777a8e8825de8e47bba8e9d44d">are living together as if spouses of each other, nor</Addition>
</Substitution>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/4A/c/iin1" 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" 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" 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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-86a4fb0b6982220893f6ed89e7408e1b-1582629352816" CommentaryRef="key-86a4fb0b6982220893f6ed89e7408e1b">In the case of a woman who is the widow of a man,</Addition>
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" 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>
<Addition ChangeId="key-af1141c8cfe0719590c2039d6dddf80a-1582629377862" CommentaryRef="key-af1141c8cfe0719590c2039d6dddf80a">In any other case,</Addition>
the scheme
<Addition ChangeId="d29p1812" CommentaryRef="c11719121">must also make provision</Addition>
for the
<Addition ChangeId="key-21b89f10691722cd78cdfe98203c3f4f-1508408242613" CommentaryRef="key-21b89f10691722cd78cdfe98203c3f4f">widower’s </Addition>
<Addition ChangeId="key-21b89f10691722cd78cdfe98203c3f4f-1508408242613" CommentaryRef="key-21b89f10691722cd78cdfe98203c3f4f">
<Addition ChangeId="key-19b187308ccdd2f8ee005c5f6b6e8cd7-1582629409864" CommentaryRef="key-19b187308ccdd2f8ee005c5f6b6e8cd7">, widow’s</Addition>
</Addition>
<Addition ChangeId="key-21b89f10691722cd78cdfe98203c3f4f-1508408242613" CommentaryRef="key-21b89f10691722cd78cdfe98203c3f4f"> 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" 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" 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" 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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/9" id="section-13-9" RestrictStartDate="2005-12-05">
<Pnumber>
<CommentaryRef Ref="key-ccfd284f18ff068ec08b434a2167d2ef"/>
9
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/10" id="section-13-10">
<Pnumber>
<Addition ChangeId="key-639eb87cf261f9bd4190788596f21a1f-1581002198414" CommentaryRef="key-639eb87cf261f9bd4190788596f21a1f">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-639eb87cf261f9bd4190788596f21a1f-1581002198414" CommentaryRef="key-639eb87cf261f9bd4190788596f21a1f">For the purposes of subsection (4A)(aa) and (ab) a person attains state pension age when he or she attains pensionable age within the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/11" id="section-13-11">
<Pnumber>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">11</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">This section is subject to regulations under section 34A.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/12" id="section-13-12">
<Pnumber>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">12</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/12/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/12/a" id="section-13-12-a">
<Pnumber>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/13/12/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/12/b" id="section-13-12-b">
<Pnumber>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">the marriage of the earner and her widow </Addition>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31">
<Addition ChangeId="key-b3b20409fb70ec74c8bf5c413b84754c-1636973740014" CommentaryRef="key-b3b20409fb70ec74c8bf5c413b84754c">, or the civil partnership between the earner and her surviving civil partner,</Addition>
</Addition>
<Addition ChangeId="key-745999b3bf51f55557b1a985bd9d6d31-1582629286664" CommentaryRef="key-745999b3bf51f55557b1a985bd9d6d31"> (that ends with the earner’s death) subsisted before the time when the certificate was issued.</Addition>
</Text>
</P3para>
</P3>
</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" 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" 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" 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" 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" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2020-12-31">
<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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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
<CommentaryRef Ref="key-cebe07e28874a9fe0dbf66ba4205bef9"/>
...; and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/15/4/a/ii" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> Transfer of accrued rights.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16" 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" 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" 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" 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
<Addition ChangeId="key-aef61a884ba775faa024c1df5c2fc7a5-1581002296243" CommentaryRef="key-aef61a884ba775faa024c1df5c2fc7a5">scheme that was a</Addition>
contracted-out scheme;
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/a/ii" 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
<CommentaryRef Ref="key-73c93cf8db8f622a6fcccf85264411ab"/>
... to the extent that those rights derive from his accrued rights to guaranteed minimum pensions under a
<Addition ChangeId="key-15e03324fcdf4ab01828926f4eca1a50-1581002658534" CommentaryRef="key-15e03324fcdf4ab01828926f4eca1a50">scheme that was a</Addition>
contracted-out scheme; or
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/16/1/a/iii" 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" 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" 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" 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,
<CommentaryRef Ref="key-399cc9ffd25a64e4bd6381cd0266754b"/>
... 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" 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" 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" 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" 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" 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" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="1997-04-06">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/18" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> Securing of benefits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/19" 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" 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" 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" 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" 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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/19/2/d" id="section-19-2-d">
<Pnumber>
<CommentaryRef Ref="key-4cb2631a3e26e0b08a6b907d9f2cf19b"/>
d
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</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" 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" 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" 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" 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" 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" 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" 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 ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="1997-04-06">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20" 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 RestrictExtent="N.I." RestrictStartDate="2022-04-28">
<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" 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>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1" id="section-20A-1">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-6c7f35fb2095ed62abdf0b0522cae06b-1581071947263" CommentaryRef="key-6c7f35fb2095ed62abdf0b0522cae06b">1</Addition>
</Addition>
</Pnumber>
<P2para>
<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" 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">
<Repeal ChangeId="key-f0ae76518967381b77049483f8ddccd5-1660905833222" CommentaryRef="key-f0ae76518967381b77049483f8ddccd5" RetainText="true">the rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “</Repeal>
</Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-f0ae76518967381b77049483f8ddccd5-1660905833222" CommentaryRef="key-f0ae76518967381b77049483f8ddccd5" RetainText="true">guaranteed minimum pension rules</Repeal>
</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-f0ae76518967381b77049483f8ddccd5-1660905833222" CommentaryRef="key-f0ae76518967381b77049483f8ddccd5" RetainText="true">”,</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/b" 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">
<Repeal ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889304" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11" RetainText="true" SubstitutionRef="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305"></Repeal>
</Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889304" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11" RetainText="true" SubstitutionRef="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305">GMP conversion</Repeal>
</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889304" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11" RetainText="true" SubstitutionRef="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305">” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,</Repeal>
</Addition>
</Text>
</P3para>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11"></Addition>
</Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11">GMP conversion</Addition>
</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11">” means—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/1/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/b/i" id="section-20A-1-b-i">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11">the amendment of a scheme in relation to an earner who was alive immediately before the conversion date so that it no longer contains the rules specified in sections 9(1)(a) and (b) and 13(1), or</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/1/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/b/ii" id="section-20A-1-b-ii">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-2c50c9ca5ad1d5883fdfaf529b029a11-1660905889305" CommentaryRef="key-2c50c9ca5ad1d5883fdfaf529b029a11">the amendment of a scheme in relation to a person who, immediately before the conversion date, was the widow, widower or surviving civil partner of an earner so that it no longer contains the rules specified in section 13(1),</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/1/ba" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/ba" id="section-20A-1-ba">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">ba</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0"></Addition>
</Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">P</Addition>
</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">” means—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/1/ba/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/ba/i" id="section-20A-1-ba-i">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">in relation to a GMP conversion within paragraph </Addition>
</Addition>
<InternalLink Ref="p00012">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">(b)</Addition>
</Addition>
</InternalLink>
<InternalLink Ref="p00013">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">(i)</Addition>
</Addition>
</InternalLink>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">, the earner mentioned in that provision;</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/1/ba/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/ba/ii" id="section-20A-1-ba-ii">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">in relation to a GMP conversion within paragraph </Addition>
</Addition>
<InternalLink Ref="p00012">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">(b)</Addition>
</Addition>
</InternalLink>
<InternalLink Ref="p00014">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">(ii)</Addition>
</Addition>
</InternalLink>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e8762eb614c790895355423b4941fff0-1660905775428" CommentaryRef="key-e8762eb614c790895355423b4941fff0">, the survivor mentioned in that provision,</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/c" 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">
<Repeal ChangeId="key-7145a51ee66b6aa9c869be64e5b9ba5f-1660905923775" CommentaryRef="key-7145a51ee66b6aa9c869be64e5b9ba5f" RetainText="true">a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/d" 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" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-4641a8d0893bc8c722a3d67a93cc5b8b-1660906040487" CommentaryRef="key-4641a8d0893bc8c722a3d67a93cc5b8b">in relation to P</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> immediately before the conversion date </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-73c55f49a259a5e0c25400a0e438779a-1660906186465" CommentaryRef="key-73c55f49a259a5e0c25400a0e438779a" RetainText="true">(disregarding money purchase benefits)</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/f" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-84f7b396d5947ab91170a404d2311bd9-1660906148345" CommentaryRef="key-84f7b396d5947ab91170a404d2311bd9">in relation to P</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-0056f877b7d5bdaabf28ce80026b0c07-1660906232976" CommentaryRef="key-0056f877b7d5bdaabf28ce80026b0c07" RetainText="true">(disregarding money purchase benefits)</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/g" 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" 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>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/2" id="section-20A-2">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-22ceca071454f4fe76b4f73d268d47ab-1581072014914" CommentaryRef="key-22ceca071454f4fe76b4f73d268d47ab">2</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-22ceca071454f4fe76b4f73d268d47ab-1581072014914" CommentaryRef="key-22ceca071454f4fe76b4f73d268d47ab">The Department must give such guidance (if any) as it thinks appropriate about GMP conversion.</Addition>
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2022-04-28">
<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" 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" 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" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f669566cdd8832cb6a3e2681858a3593-1660906565429" CommentaryRef="key-f669566cdd8832cb6a3e2681858a3593">(disregarding money purchase benefits)</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> must be actuarially at least equivalent to the pre-conversion benefits </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f669566cdd8832cb6a3e2681858a3593-1660906665271" CommentaryRef="key-f669566cdd8832cb6a3e2681858a3593">(disregarding money purchase benefits)</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/3" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-0bcf9bbb7a5b48efb04fe4f5b57032c3-1660906855590" CommentaryRef="key-0bcf9bbb7a5b48efb04fe4f5b57032c3" RetainText="true" SubstitutionRef="key-0bcf9bbb7a5b48efb04fe4f5b57032c3-1660906855591">the earner</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-0bcf9bbb7a5b48efb04fe4f5b57032c3-1660906855591" CommentaryRef="key-0bcf9bbb7a5b48efb04fe4f5b57032c3">P</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> 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" 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" 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">
<Repeal ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576835" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a" RetainText="true" SubstitutionRef="key-9d1486c1e3ec465befa41da76796781a-1660907576836">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.</Repeal>
</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">Condition 4 is that, in the case of a GMP conversion within section 20A(1)</Addition>
</Addition>
<InternalLink Ref="p00012">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">(b)</Addition>
</Addition>
</InternalLink>
<InternalLink Ref="p00013">
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">(i)</Addition>
</Addition>
</InternalLink>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a"> (GMP conversion in relation to earner)—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/5/a" id="section-20B-5-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">the converted scheme provides benefits to or in respect of any widow, widower or surviving civil partner of P, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/5/b" id="section-20B-5-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9d1486c1e3ec465befa41da76796781a-1660907576836" CommentaryRef="key-9d1486c1e3ec465befa41da76796781a">such conditions as may be prescribed are met in relation to those benefits.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/6" 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" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-0e46af20e97bc9fba70b0e4ea3f1eb20-1660907657911" CommentaryRef="key-0e46af20e97bc9fba70b0e4ea3f1eb20" RetainText="true">in respect of an earner</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"></Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/7/a" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-85216113bfb69a0257a0bf5550cb1f81-1660907874435" CommentaryRef="key-85216113bfb69a0257a0bf5550cb1f81" RetainText="true" SubstitutionRef="key-85216113bfb69a0257a0bf5550cb1f81-1660907874436">in respect of other earners</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-85216113bfb69a0257a0bf5550cb1f81-1660907874436" CommentaryRef="key-85216113bfb69a0257a0bf5550cb1f81">in relation to persons other than P</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> , and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20B/7/b" 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</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-9a84a8d777e75728b434103b947e3926-1660907766537" CommentaryRef="key-9a84a8d777e75728b434103b947e3926" RetainText="true" SubstitutionRef="key-9a84a8d777e75728b434103b947e3926-1660907766538"> the earner </Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-9a84a8d777e75728b434103b947e3926-1660907766538" CommentaryRef="key-9a84a8d777e75728b434103b947e3926">P</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> 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" 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 RestrictExtent="N.I." RestrictStartDate="2022-04-28">
<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" 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" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">1</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">This section specifies the benefits mentioned in Condition 4 of section 20B.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">2</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">The first benefit is that if the earner </Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-156a15dd45fb9672a997b3769e3f5333-1582629737064" CommentaryRef="key-156a15dd45fb9672a997b3769e3f5333">is a man married to a woman or a woman married to a woman in a relevant gender change case, and the earner</Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true"> 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—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2/a" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">beginning with 6th April 1978, and</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/2/b" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">ending with 5th April 1997.</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">3</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">The second benefit is that if the earner </Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-e860f7fb0b72039104a414c030237024-1582629767494" CommentaryRef="key-e860f7fb0b72039104a414c030237024">is a married woman (other than in a relevant gender change case), a man married to a man, or </Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-e860f7fb0b72039104a414c030237024-1582629767494" CommentaryRef="key-e860f7fb0b72039104a414c030237024">
<Addition ChangeId="key-023537f1458dad9ee05c50968a7e77c4-1636974075127" CommentaryRef="key-023537f1458dad9ee05c50968a7e77c4">(subject to subsection (3A))</Addition>
</Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-e860f7fb0b72039104a414c030237024-1582629767494" CommentaryRef="key-e860f7fb0b72039104a414c030237024"> a civil partner, and the earner</Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true"> dies (whether before or after attaining normal pension age) leaving a widower </Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-d21df548af9bec5f1524ef969b425c53-1582629794177" CommentaryRef="key-d21df548af9bec5f1524ef969b425c53">, widow</Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true"> 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—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3/a" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">beginning with 6th April 1988, and</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3/b" 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">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">ending with 5th April 1997.</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3A" id="section-20D-3A">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-b341c5dc1945d664c80d8198353bb8c1-1636975240958" CommentaryRef="key-b341c5dc1945d664c80d8198353bb8c1">3A</Addition>
</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-b341c5dc1945d664c80d8198353bb8c1-1636975240958" CommentaryRef="key-b341c5dc1945d664c80d8198353bb8c1">The third benefit is that if the earner is a man, or a woman in a relevant gender change case, who is a civil partner and the earner dies (whether before or after attaining normal pension age) leaving a surviving civil partner who is a woman, 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>
</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3A/a" id="section-20D-3A-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-b341c5dc1945d664c80d8198353bb8c1-1636975240958" CommentaryRef="key-b341c5dc1945d664c80d8198353bb8c1">a</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-b341c5dc1945d664c80d8198353bb8c1-1636975240958" CommentaryRef="key-b341c5dc1945d664c80d8198353bb8c1">beginning with 6th April 1978, and</Addition>
</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/3A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3A/b" id="section-20D-3A-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-b341c5dc1945d664c80d8198353bb8c1-1636975240958" CommentaryRef="key-b341c5dc1945d664c80d8198353bb8c1">b</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-b341c5dc1945d664c80d8198353bb8c1-1636975240958" CommentaryRef="key-b341c5dc1945d664c80d8198353bb8c1">ending with 5th April 1997.</Addition>
</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/4" id="section-20D-4">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">4</Addition>
</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—</Addition>
</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/4/a" id="section-20D-4-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">a</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and</Addition>
</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/4/b" id="section-20D-4-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">b</Addition>
</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">the marriage of the earner and her widow </Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">
<Addition ChangeId="key-317de8abf457ed811858c7979d8dc360-1636975283129" CommentaryRef="key-317de8abf457ed811858c7979d8dc360">, or the civil partnership between the earner and her surviving civil partner,</Addition>
</Addition>
</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e"> (that ends with the earner’s death) subsisted before the time when the certificate was issued.</Addition>
</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20D/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/5" id="section-20D-5">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">5</Addition>
</Repeal>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-52054aa11f32ab4422aa65ca6227d5ac-1660908228789" CommentaryRef="key-52054aa11f32ab4422aa65ca6227d5ac" RetainText="true">
<Addition ChangeId="key-6f6785769744b00d75dbc0e0b5be105e-1582629702578" CommentaryRef="key-6f6785769744b00d75dbc0e0b5be105e">This section is subject to regulations under section 34A.</Addition>
</Repeal>
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-04-28">
<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" 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" 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" 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">
<Repeal ChangeId="key-e50f00a0839961439c11e36da303a6e7-1660908737512" CommentaryRef="key-e50f00a0839961439c11e36da303a6e7" RetainText="true" SubstitutionRef="key-e50f00a0839961439c11e36da303a6e7-1660908737513">The employer </Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-e50f00a0839961439c11e36da303a6e7-1660908737513" CommentaryRef="key-e50f00a0839961439c11e36da303a6e7">Each relevant person (if any)</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> 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/2A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/2A" id="section-20E-2A">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-abdc3338ffa03a285a2aaede8f38febe-1660908671859" CommentaryRef="key-abdc3338ffa03a285a2aaede8f38febe">2A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-abdc3338ffa03a285a2aaede8f38febe-1660908671859" CommentaryRef="key-abdc3338ffa03a285a2aaede8f38febe">For the purposes of subsection (2) a person is “</Addition>
</Addition>
<Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-abdc3338ffa03a285a2aaede8f38febe-1660908671859" CommentaryRef="key-abdc3338ffa03a285a2aaede8f38febe">relevant</Addition>
</Addition>
</Term>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-abdc3338ffa03a285a2aaede8f38febe-1660908671859" CommentaryRef="key-abdc3338ffa03a285a2aaede8f38febe">” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/3" 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" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-63813e1e150220434e3d5958a0f720e5-1660908794204" CommentaryRef="key-63813e1e150220434e3d5958a0f720e5" RetainText="true" SubstitutionRef="key-63813e1e150220434e3d5958a0f720e5-1660908794205">the earner</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-63813e1e150220434e3d5958a0f720e5-1660908794205" CommentaryRef="key-63813e1e150220434e3d5958a0f720e5">P</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> in advance, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/3/b" 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" 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">
<Repeal ChangeId="key-f82d2bdcc46c3d8441cbd81130e091d2-1660908820930" CommentaryRef="key-f82d2bdcc46c3d8441cbd81130e091d2" RetainText="true">The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—</Repeal>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/4/a" 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">
<Repeal ChangeId="key-f82d2bdcc46c3d8441cbd81130e091d2-1660908820930" CommentaryRef="key-f82d2bdcc46c3d8441cbd81130e091d2" RetainText="true">a</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-f82d2bdcc46c3d8441cbd81130e091d2-1660908820930" CommentaryRef="key-f82d2bdcc46c3d8441cbd81130e091d2" RetainText="true">that the GMP conversion will occur or has occurred, and</Repeal>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20E/4/b" 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">
<Repeal ChangeId="key-f82d2bdcc46c3d8441cbd81130e091d2-1660908820930" CommentaryRef="key-f82d2bdcc46c3d8441cbd81130e091d2" RetainText="true">b</Repeal>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-f82d2bdcc46c3d8441cbd81130e091d2-1660908820930" CommentaryRef="key-f82d2bdcc46c3d8441cbd81130e091d2" RetainText="true">that it affects the earner.</Repeal>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2022-04-28">
<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" 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" 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" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-8425f530fb6b8be083c58daf0f034cec-1660910300575" CommentaryRef="key-8425f530fb6b8be083c58daf0f034cec" RetainText="true" SubstitutionRef="key-8425f530fb6b8be083c58daf0f034cec-1660910300576">earner's accrued rights under a GMP-converted scheme</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-8425f530fb6b8be083c58daf0f034cec-1660910300576" CommentaryRef="key-8425f530fb6b8be083c58daf0f034cec">accrued rights of a person in relation to whom GMP conversion has been effected</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> ;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/1/b" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-fbe4279d87de2346585694015de259c9-1660910345569" CommentaryRef="key-fbe4279d87de2346585694015de259c9" RetainText="true" SubstitutionRef="key-fbe4279d87de2346585694015de259c9-1660910345570">earner's accrued rights under a GMP-converted scheme</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-fbe4279d87de2346585694015de259c9-1660910345570" CommentaryRef="key-fbe4279d87de2346585694015de259c9">accrued rights of a person in relation to whom GMP conversion has been effected</Addition>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> .</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/2" 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">
<Repeal ChangeId="key-d662384f958f8a7a4dfef61cdfb0cdec-1660910371139" CommentaryRef="key-d662384f958f8a7a4dfef61cdfb0cdec" RetainText="true">Section 16(2) and (5) shall apply to regulations under this section.</Repeal>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/3" 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">
<Repeal ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943265" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee" RetainText="true" SubstitutionRef="key-340218b5a8267ff4e737d298941b79ed-1552307279777">Where a member of a non-GMP-converted scheme makes an application under section 91(1), the trustees may with his consent adjust any </Repeal>
</Addition>
<CommentaryRef Ref="key-bf8413cf76c825ef9134369d3c0cb626"/>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943265" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee" RetainText="true" SubstitutionRef="key-340218b5a8267ff4e737d298941b79ed-1552307279777">... 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.</Repeal>
</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943266" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee">Where—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/3/a" id="section-20F-3-a">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943266" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943266" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee">a member of a scheme makes an application under section 91(1), and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/20F/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/3/b" id="section-20F-3-b">
<Pnumber>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943266" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943266" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee">GMP conversion has not been effected in relation to the member,</Addition>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Addition ChangeId="key-f6697e9d0c32a643bf476c0ab6b542ee-1660909943266" CommentaryRef="key-f6697e9d0c32a643bf476c0ab6b542ee">the trustees may with the member’s consent adjust any cash equivalent so as to reflect rights that would have accrued if GMP conversion had been effected in relation to the member in accordance with Conditions 1 to 4 of section 20B.</Addition>
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-04-28">
<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" 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" 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 </Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed">
<Repeal ChangeId="key-ede49015dbf6dbc90239aa2b17dee654-1660910557473" CommentaryRef="key-ede49015dbf6dbc90239aa2b17dee654" RetainText="true"> (whether in relation to present earners, pensioners or survivors)</Repeal>
</Addition>
<Addition ChangeId="key-340218b5a8267ff4e737d298941b79ed-1552307279777" CommentaryRef="key-340218b5a8267ff4e737d298941b79ed"> 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" 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" 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" 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" 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">
<Repeal ChangeId="key-1e7ff753e9ed08001a2d74352e9ef686-1660910587138" CommentaryRef="key-1e7ff753e9ed08001a2d74352e9ef686" RetainText="true">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.</Repeal>
</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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/discretionary-requirements" NumberOfProvisions="1" id="part-III-chapter-I-crossheading-discretionary-requirements" RestrictExtent="N.I." RestrictStartDate="2016-04-06">
<Title> Discretionary requirements</Title>
<P1group RestrictStartDate="2016-04-06" RestrictExtent="N.I.">
<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" 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" 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" 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 </Addition>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371">
<Addition ChangeId="key-b8b186f901d9bb050e021fd67c637320-1581072234645" CommentaryRef="key-b8b186f901d9bb050e021fd67c637320">scheme that was a</Addition>
</Addition>
<Addition ChangeId="d29p2306" CommentaryRef="c11719371"> 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" 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" 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" 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" 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" id="part-III-chapter-I-crossheading-requirements-for-certification-of-occupational-and-personal-money-purchase-schemes" ConfersPower="false" RestrictExtent="N.I." RestrictStartDate="2015-04-06">
<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" 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" 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" 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" 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" 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" 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" 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 RestrictExtent="N.I." ConfersPower="true" RestrictStartDate="2015-04-06">
<Title> Investment and resources of schemes.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/27" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/27" id="section-27">
<Pnumber>
<CommentaryRef Ref="key-937b96753f2921ca44b153d2a6d18ee5"/>
27
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</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" 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" 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 RestrictExtent="N.I." RestrictStartDate="2015-04-06">
<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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/29" id="section-29">
<Pnumber>
<CommentaryRef Ref="key-96ded7affc70090629f3590cacde3702"/>
29
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/cancellation-variation-surrender-and-refusal-of-certificates" NumberOfProvisions="3" id="part-III-chapter-I-crossheading-cancellation-variation-surrender-and-refusal-of-certificates" RestrictStartDate="2016-04-06">
<Title> Cancellation, variation, surrender and refusal of certificates</Title>
<P1group RestrictStartDate="2016-04-06" ConfersPower="true" RestrictExtent="N.I.">
<Title> Cancellation, variation, surrender and refusal of certificates.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/1" id="section-30-1">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">1</Substitution>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/1/a" id="section-30-1-a">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">a</Substitution>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/1/b" id="section-30-1-b">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">b</Substitution>
</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Substitution ChangeId="key-a1e0357255764880c98a7334aef55966-1559732146953" CommentaryRef="key-a1e0357255764880c98a7334aef55966">HMRC</Substitution>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/2" id="section-30-2">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">2</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Regulations may enable the </Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3311" CommentaryRef="c11720811">Inland Revenue</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true"> to cancel or vary a contracting-out certificate where—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/2/a" id="section-30-2-a">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3320" CommentaryRef="c11720831">they have</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true"> 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</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/2/b" id="section-30-2-b">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">the employer does not show that it ought to be so treated.</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/3" id="section-30-3">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Where </Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true"> the continued contracting-out of the scheme </Repeal>
<CommentaryRef Ref="key-7821a60798557928624fb52d5dd149c1"/>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">... 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 </Repeal>
<CommentaryRef Ref="key-0a1cf6744994a571bca4acd5a6fe00f0"/>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">... certificate.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/4" id="section-30-4">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">4</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">A contracting-out certificate in respect of any employment may be withheld or cancelled by the </Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3356" CommentaryRef="c11720811">Inland Revenue</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true"> if </Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3360" CommentaryRef="c11720851">they consider</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true"> 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 </Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3364" CommentaryRef="c11720861">they</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true"> would otherwise treat as proper to be contracted-out in relation to all earners in that employment.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/5" id="section-30-5">
<Pnumber>
<CommentaryRef Ref="key-e9d6102e8c2d88472ca98a12e427caff"/>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">5</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/6" id="section-30-6">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3386" CommentaryRef="c11720901">6</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3386" CommentaryRef="c11720901">Without prejudice to their powers apart from this subsection, the </Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3386" CommentaryRef="c11720901">
<Addition ChangeId="d29p3393" CommentaryRef="c11720811">Inland Revenue</Addition>
</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/7" id="section-30-7">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3398" CommentaryRef="c11720921">7</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3398" CommentaryRef="c11720921">
<Addition ChangeId="d29p3405" CommentaryRef="c11720811">Inland Revenue</Addition>
</Addition>
</Repeal>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="d29p3398" CommentaryRef="c11720921"> may, in respect of any employment to which the scheme relates, cancel a contracting-out certificate.</Addition>
</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/8" id="section-30-8">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">8</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Except in prescribed circumstances, no cancellation, variation or surrender of a contracting-out certificate </Repeal>
<CommentaryRef Ref="key-9d605f7133d271101502eb4ac356e231"/>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">...shall have effect from a date earlier than that on which the cancellation, variation or surrender is made.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/30/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/30/9" id="section-30-9">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<Addition ChangeId="key-a5fce72a236eda8b8e671b3ac1c099d1-1559732127764" CommentaryRef="key-a5fce72a236eda8b8e671b3ac1c099d1">9</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080586274" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">
<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>
</Repeal>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2016-04-06" ConfersPower="true" RestrictExtent="N.I.">
<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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/1" id="section-31-1">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">1</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">This section applies in any case where—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/1/a" id="section-31-1-a">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board; and</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/1/b" id="section-31-1-b">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/2" id="section-31-2">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">2</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/3" id="section-31-3">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/4" id="section-31-4">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">4</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5" id="section-31-5">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">5</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">For the purposes of subsection (1)—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/a" id="section-31-5-a">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">an employment (“the second employment”) in respect of which an election of the kind referred to in subsection (1)(b) has been made; and</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/b" id="section-31-5-b">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,</Repeal>
</Text>
</P3para>
</P3>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">shall be treated as one employment if, in the opinion of the Board—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/i" id="section-31-5-i">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">i</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">they are substantially the same, however described; or</Repeal>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/5/i/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/5/i/ii" id="section-31-5-i-ii">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">ii</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/31/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/31/6" id="section-31-6">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">6</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080599254" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Regulations shall prescribe the cases in which employers are to be treated as connected for the purposes of this section.</Repeal>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2016-04-06" ConfersPower="true" RestrictExtent="N.I.">
<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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1" id="section-32-1">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">1</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">This section applies in any case where—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1/a" id="section-32-1-a">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a contracting-out certificate (“the first certificate”) has been surrendered by an employer or cancelled by the Board;</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1/b" id="section-32-1-b">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/1/c" id="section-32-1-c">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">c</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/2" id="section-32-2">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">2</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/3" id="section-32-3">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/4" id="section-32-4">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">4</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/5" id="section-32-5">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">5</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Regulations may make such supplemental provision in relation to cases falling within this section as the Department considers necessary or expedient.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/6" id="section-32-6">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">6</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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 </Repeal>
<CommentaryRef Ref="c11720951"/>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">Social Security Contributions and Benefits (Northern Ireland) Act 1992 as may be prescribed.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7" id="section-32-7">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">7</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">For the purposes of subsection (1)—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/a" id="section-32-7-a">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/b" id="section-32-7-b">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">an employment (“the first employment”) which was specified by virtue of section 3(2)(a) in the first certificate,</Repeal>
</Text>
</P3para>
</P3>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">shall be treated as one employment if, in the opinion of the Board—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/i" id="section-32-7-i">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">i</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">they are substantially the same, however described; or</Repeal>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/32/7/i/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/32/7/i/ii" id="section-32-7-i-ii">
<Pnumber>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">ii</Repeal>
</Pnumber>
<P4para>
<Text>
<Repeal ChangeId="key-993da76d0f5d6b971a245b470e722718-1581080605926" CommentaryRef="key-993da76d0f5d6b971a245b470e722718" RetainText="true">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.</Repeal>
</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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/alteration-of-scheme-rules-after-certification" NumberOfProvisions="3" id="part-III-chapter-I-crossheading-alteration-of-scheme-rules-after-certification" RestrictExtent="N.I." RestrictStartDate="2020-12-07">
<Title>
Alteration of
<Substitution ChangeId="key-75502c0b2aefd6cac855fb4141ce75cf-1581000742162" CommentaryRef="key-75502c0b2aefd6cac855fb4141ce75cf">rules by former salary related contracted-out schemes</Substitution>
</Title>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2020-12-07">
<Title> Alteration of rules of contracted-out schemes.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33" id="section-33">
<Pnumber>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">33</Substitution>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/1" RestrictStartDate="2016-04-06" id="section-33-1">
<Pnumber>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">Except in prescribed cases, the rules of a scheme that was a salary related contracted-out scheme cannot be altered unless the alteration is of a prescribed description.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/2" RestrictStartDate="2016-04-06" id="section-33-2">
<Pnumber>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">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.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/3" RestrictStartDate="2016-04-06" id="section-33-3">
<Pnumber>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-5b01979f1091f0bfff8cf4abef87a546" CommentaryRef="key-5b01979f1091f0bfff8cf4abef87a546">Subsection (1) does not apply to a scheme if no 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.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/4" id="section-33-4">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person who is so entitled by virtue of a qualifying relationship only in such cases as may be prescribed.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5" id="section-33-5">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">For that purpose a person is entitled to receive benefits by virtue of a qualifying relationship if the person is so entitled by virtue of being—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5/a" id="section-33-5-a">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">the widower of a female earner;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5/b" id="section-33-5-b">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">the widower of a male earner;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5/c" id="section-33-5-c">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">the widow of a female earner, except where it is a relevant gender change case; or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5/d" id="section-33-5-d">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">the survivor of a civil partnership with an earner </Substitution>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-ae33309f3c727df53aafce692d53993b-1636975825581" CommentaryRef="key-ae33309f3c727df53aafce692d53993b">, except for a surviving civil partner who is a woman in the case of an earner to whom subsection (5A) applies</Addition>
</Substitution>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5A" id="section-33-5A">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-45db91c071fc503e9771a5a5c236d2b2-1636975892113" CommentaryRef="key-45db91c071fc503e9771a5a5c236d2b2">5A</Addition>
</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-45db91c071fc503e9771a5a5c236d2b2-1636975892113" CommentaryRef="key-45db91c071fc503e9771a5a5c236d2b2">This subsection applies to an earner who is—</Addition>
</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5A/a" id="section-33-5A-a">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-45db91c071fc503e9771a5a5c236d2b2-1636975892113" CommentaryRef="key-45db91c071fc503e9771a5a5c236d2b2">a</Addition>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-45db91c071fc503e9771a5a5c236d2b2-1636975892113" CommentaryRef="key-45db91c071fc503e9771a5a5c236d2b2">a man, or</Addition>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/5A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5A/b" id="section-33-5A-b">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-45db91c071fc503e9771a5a5c236d2b2-1636975892113" CommentaryRef="key-45db91c071fc503e9771a5a5c236d2b2">b</Addition>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-45db91c071fc503e9771a5a5c236d2b2-1636975892113" CommentaryRef="key-45db91c071fc503e9771a5a5c236d2b2">a woman in a relevant gender change case.</Addition>
</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/6" id="section-33-6">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Substitution ChangeId="key-6d4c825985da0f6940adb034e20c3086-1636975947121" CommentaryRef="key-6d4c825985da0f6940adb034e20c3086">A reference in subsection (5)(c) or (d) or (5A)</Substitution>
</Substitution>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65"> to a relevant gender change case is a reference to a case where—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/6/a" id="section-33-6-a">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/6/b" id="section-33-6-b">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">the marriage of the earner and her widow </Substitution>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">
<Addition ChangeId="key-0f8fba668f1e3af9feaebe46767e12aa-1636975977461" CommentaryRef="key-0f8fba668f1e3af9feaebe46767e12aa">, or the civil partnership between the earner and her surviving civil partner,</Addition>
</Substitution>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65"> (that ends with the earner’s death) subsisted before the time when the certificate was issued.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/7" id="section-33-7">
<Pnumber>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">7</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b5eb4287e23c648b75086223b5ab8a65-1582629922185" CommentaryRef="key-b5eb4287e23c648b75086223b5ab8a65">This section is subject to regulations under section 34A.</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2016-04-06" ConfersPower="true">
<Title>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">Transfer of liabilities etc.: schemes contracted-out on or after 6 April 1997</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A" ConfersPower="true" id="section-33A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">33A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/1" id="section-33A-1">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">Regulations may prohibit or restrict—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/1/a" id="section-33A-1-a">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">the transfer of any liability—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/1/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/1/a/i" id="section-33A-1-a-i">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">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/33A/1/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/1/a/ii" id="section-33A-1-a-ii">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">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/33A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/1/b" id="section-33A-1-b">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">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/33A/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/1/c" id="section-33A-1-c">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">the payment of a lump sum instead of a pension payable under a relevant scheme,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">except in prescribed circumstances or on prescribed conditions.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/2" id="section-33A-2">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">In this section “</Addition>
<Term>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">relevant scheme</Addition>
</Term>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">” means a scheme that was a salary related contracted-out scheme 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 (including, in a case where there has been a transfer payment, any pensions or rights deriving (directly or indirectly) from—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/2/a" id="section-33A-2-a">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">an earner's service on or after the principal appointed day in employment that was contracted-out employment by reference to another scheme, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/2/b" id="section-33A-2-b">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">in a case where the transfer payment was made before the first abolition date, protected rights under another occupational pension scheme or under a personal pension scheme which derive from payments or contributions in respect of employment on or after the principal appointed day).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/33A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33A/3" id="section-33A-3">
<Pnumber>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-517899527499da653d579cb7d08256fc-1580997487516" CommentaryRef="key-517899527499da653d579cb7d08256fc">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 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" 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" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III/chapter/I/crossheading/general-regulations-as-to-administration-of-part-iii" NumberOfProvisions="2" id="part-III-chapter-I-crossheading-general-regulations-as-to-administration-of-part-iii" RestrictExtent="N.I." RestrictStartDate="2022-04-28">
<Title> General regulations as to administration of Part III</Title>
<P1group ConfersPower="true" RestrictStartDate="2022-04-28">
<Title>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">Regulations about relevant gender change cases</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A" id="section-34A">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">34A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/1" id="section-34A-1">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">The Department may, by regulations, make provision for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/1/a" id="section-34A-1-a">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">section 13,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/1/b" id="section-34A-1-b">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">
<Repeal ChangeId="key-eb9a934497fb4c67ce1ff0f0b38886b2-1660914142656" CommentaryRef="key-eb9a934497fb4c67ce1ff0f0b38886b2" RetainText="true">section 20D,</Repeal>
</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475"> or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/1/c" id="section-34A-1-c">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">section 33,</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.</Addition>
</Text>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/2" id="section-34A-2">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/2/a" id="section-34A-2-a">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">one or both of the members of married same sex couples </Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">
<Addition ChangeId="key-5b4d26743f01f73a7eafdbc60bd69e1e-1636976688130" CommentaryRef="key-5b4d26743f01f73a7eafdbc60bd69e1e">or civil partnerships where the civil partners are of the same sex</Addition>
</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/2/b" id="section-34A-2-b">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">the survivors of such couples </Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">
<Addition ChangeId="key-4c23b50100e8dc197488d6bb22ec1ab1-1636976717033" CommentaryRef="key-4c23b50100e8dc197488d6bb22ec1ab1">or civil partners</Addition>
</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/3" id="section-34A-3">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">The Department may by regulations make further provision about cases where (because of regulations under subsection (1))—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/3/a" id="section-34A-3-a">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">section 13,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/3/b" id="section-34A-3-b">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">
<Repeal ChangeId="key-278eeb527064e45210f24db3c2a4f396-1660914170675" CommentaryRef="key-278eeb527064e45210f24db3c2a4f396" RetainText="true">section 20D,</Repeal>
</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475"> or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/3/c" id="section-34A-3-c">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">section 33,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">does not have its special effect in relevant gender change cases.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/4" id="section-34A-4">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/5" id="section-34A-5">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/5/a" id="section-34A-5-a">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">the gender or sex of a person, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/5/b" id="section-34A-5-b">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">the change of gender or sex of a person,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">including any enactment that concerns requests for, or disclosure of, such information.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/6" id="section-34A-6">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">In this section, in relation to section 13</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">
<Repeal ChangeId="key-5fb102d3c71d5a14008091c52fb940e5-1660913919685" CommentaryRef="key-5fb102d3c71d5a14008091c52fb940e5" RetainText="true">, 20D </Repeal>
</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">or 33—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/6/a" id="section-34A-6-a">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">“relevant gender change case” has the same meaning as in that section;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/6/b" id="section-34A-6-b">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">“special effect” means the effect which the section has (if regulations under subsection (1) are ignored) in relation to relevant gender change cases, so far as that effect is different from the section’s ordinary effect;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/49/section/34A/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/6/c" id="section-34A-6-c">
<Pnumber>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">“ordinary effect” means the effect which the section has in relation to same sex married couples </Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475">
<Addition ChangeId="key-93988d267892b5de7c10888b61711e7d-1636976742565" CommentaryRef="key-93988d267892b5de7c10888b61711e7d">, or civil partners who are of the same sex,</Addition>
</Addition>
<Addition ChangeId="key-b04bc8b26073f4eff99b63f19eac6475-1582623375531" CommentaryRef="key-b04bc8b26073f4eff99b63f19eac6475"> in cases that are not relevant gender change cases.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<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" 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="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="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="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="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="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="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 CitationRef="c00429" id="c00430" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef CitationRef="c00429" id="c00431" 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 CitationRef="c00429" id="c00432" 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 CitationRef="c00433" id="c00434" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c00433" id="c00435" 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 CitationRef="c00437" id="c00438" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef CitationRef="c00437" id="c00439" 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 CitationRef="c00437" id="c00440" 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 CitationRef="c00441" id="c00442" 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 CitationRef="c00426" id="c00427" 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 CitationRef="c00445" id="c00446" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">ss. 52</CitationSubRef>
,
<CitationSubRef CitationRef="c00445" id="c00447" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/67" SectionRef="section-67">67</CitationSubRef>
,
<CitationSubRef CitationRef="c00445" id="c00448" 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 CitationRef="c00445" id="c00449" 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 CitationRef="c00445" id="c00450" 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 CitationRef="c00451" id="c00452" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c00451" id="c00453" 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 CitationRef="c00455" id="c00456" URI="http://www.legislation.gov.uk/id/nia/2000/4/section/52" SectionRef="section-52">s. 52</CitationSubRef>
,
<CitationSubRef CitationRef="c00455" id="c00457" 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 CitationRef="c00455" id="c00458" 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 CitationRef="c00459" id="c00460" URI="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c00459" id="c00461" 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 CitationRef="c00463" id="c00464" 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 CitationRef="c00463" id="c00465" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00463" id="c00466" 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 CitationRef="c00467" id="c00468" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c00467" id="c00469" 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 CitationRef="c00471" id="c00472" 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 CitationRef="c00471" id="c00473" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1" SectionRef="article-3-1">3(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00471" id="c00474" 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 CitationRef="c00475" id="c00476" URI="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c00475" id="c00477" 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 CitationRef="c00488" id="c00489" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c00488" id="c00490" 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 CitationRef="c00492" id="c00493" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c00492" id="c00494" 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 CitationRef="c00496" id="c00497" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c00496" id="c00498" 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="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="key-0056f877b7d5bdaabf28ce80026b0c07" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comnj9244-00066" SectionRef="section-20A-1-f" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/f">s. 20A(1)(f)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00067" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00067" id="comnj9244-00068" SectionRef="section-2-2-e-ii" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/e/ii" Operative="true">ss. 2(2)(e)(ii)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00067" id="comnj9244-00069" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-023537f1458dad9ee05c50968a7e77c4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmt3lom4-00015" SectionRef="section-20D-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3">s. 20D(3)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmt3lom4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmt3lom4-00016" id="cdmt3lom4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmt3lom4-00016" id="cdmt3lom4-00018" SectionRef="regulation-40-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/4/a" Operative="true">40(4)(a)</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-06499561b9e184ebb7d9b2b0e163d242" Type="C">
<Para>
<Text>
S. 11A modified (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/170" id="cg216ldl3-00322" Class="NorthernIrelandStatutoryRule" Year="2015" Number="170" Title="The Teachers Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015">The Teachers Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170)</Citation>
,
<CitationSubRef id="cg216ldl3-00323" CitationRef="cg216ldl3-00322" URI="http://www.legislation.gov.uk/id/nisr/2015/170/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cg216ldl3-00324" CitationRef="cg216ldl3-00322" URI="http://www.legislation.gov.uk/id/nisr/2015/170/regulation/6/1" SectionRef="regulation-6-1" Operative="true">6(1)</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-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-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 CitationRef="craidvc32-00432" id="craidvc32-00433" 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 CitationRef="craidvc32-00432" id="craidvc32-00434" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00432" id="craidvc32-00435" 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-09ead93348c8135b5ee7fbf86ebb9513" Type="F">
<Para>
<Text>
<CitationSubRef id="cdmsovq74-00006" SectionRef="section-13-2-ba" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/ba">S. 13(2)(ba)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmsovq74-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmsovq74-00007" id="cdmsovq74-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmsovq74-00007" id="cdmsovq74-00009" SectionRef="regulation-40-2-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/2/a" Operative="true">40(2)(a)</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-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-0bcf9bbb7a5b48efb04fe4f5b57032c3" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="como1a8l4-00015" SectionRef="section-20B-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/3">s. 20B(3)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="como1a8l4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="como1a8l4-00016" id="como1a8l4-00017" SectionRef="section-2-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/3/b" Operative="true">ss. 2(3)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="como1a8l4-00016" id="como1a8l4-00018" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0c3b29f8b184a801d09847647dd4548c" Type="F">
<Para>
<Text>
Words in s. 9(2) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4pgfa3-00016" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4pgfa3-00017" CitationRef="cnx4pgfa3-00016" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4pgfa3-00018" CitationRef="cnx4pgfa3-00016" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/14/b" SectionRef="schedule-13-paragraph-14-b" Operative="true">Sch. 13 para. 14(b)</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-0e46af20e97bc9fba70b0e4ea3f1eb20" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="como1a8l4-00034" SectionRef="section-20B-7" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/7">s. 20B(7)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="como1a8l4-00035" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="como1a8l4-00035" id="como1a8l4-00036" SectionRef="section-2-3-d-i" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/3/d/i" Operative="true">ss. 2(3)(d)(i)</CitationSubRef>
,
<CitationSubRef CitationRef="como1a8l4-00035" id="como1a8l4-00037" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0e5b8a0035b365a7ecbaeea30707e373" Type="F">
<Para>
<Text>
Words in s. 4(1A) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4gm8u3-00026" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4gm8u3-00027" CitationRef="cnx4gm8u3-00026" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4gm8u3-00028" CitationRef="cnx4gm8u3-00026" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/2" SectionRef="schedule-13-paragraph-2" Operative="true">Sch. 13 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0f8fba668f1e3af9feaebe46767e12aa" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmu5rzy4-00033" SectionRef="section-33-6-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/6/b">s. 33(6)(b)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmu5rzy4-00034" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmu5rzy4-00034" id="cdmu5rzy4-00035" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmu5rzy4-00034" id="cdmu5rzy4-00036" SectionRef="regulation-40-5-c-ii" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/5/c/ii" Operative="true">40(5)(c)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-156a15dd45fb9672a997b3769e3f5333" Type="F">
<Para>
<Text>
Words in s. 20D(2) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1w4413-00018" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1w4413-00018" id="coo1w4413-00019" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1w4413-00018" id="coo1w4413-00020" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/4/a" SectionRef="regulation-68-4-a" Operative="true">68(4)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1w4413-00018" id="coo1w4413-00021" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-15e03324fcdf4ab01828926f4eca1a50" Type="F">
<Para>
<Text>
Words in s. 16(1)(a)(ii) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4zx7q3-00025" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4zx7q3-00026" CitationRef="cnx4zx7q3-00025" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4zx7q3-00027" CitationRef="cnx4zx7q3-00025" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/18/b/ii" SectionRef="schedule-13-paragraph-18-b-ii" Operative="true">Sch. 13 para. 18(b)(ii)</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 CitationRef="craidvc32-00484" id="craidvc32-00485" 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 CitationRef="craidvc32-00484" id="craidvc32-00486" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00484" id="craidvc32-00487" 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-19b187308ccdd2f8ee005c5f6b6e8cd7" Type="F">
<Para>
<Text>
Words in s. 13(6) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00048" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00048" id="coo1o37a3-00049" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00048" id="coo1o37a3-00050" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/f/ii" SectionRef="regulation-68-3-f-ii" Operative="true">68(3)(f)(ii)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00048" id="coo1o37a3-00051" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</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-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-1b9b076a304c01074a041fd46fae51b2" Type="F">
<Para>
<Text>
Words in s. 10(2) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4sq4l3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4sq4l3-00008" CitationRef="cnx4sq4l3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4sq4l3-00009" CitationRef="cnx4sq4l3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/15/3" SectionRef="schedule-13-paragraph-15-3" Operative="true">Sch. 13 para. 15(3)</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-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-1d9e63d4d3394d93cfad3b039e953e39" Type="F">
<Para>
<Text>
S. 7 repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4okob3-00005" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4okob3-00006" CitationRef="cnx4okob3-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4okob3-00007" CitationRef="cnx4okob3-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/9" SectionRef="schedule-13-paragraph-9" Operative="true">Sch. 13 para. 9</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx4okob3-00008" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2))
</Text>
</Para>
</Commentary>
<Commentary id="key-1e7ff753e9ed08001a2d74352e9ef686" Type="F">
<Para>
<Text>
<CitationSubRef id="comqg06m4-00013" SectionRef="section-20G-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/5">S. 20G(5)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comqg06m4-00014" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comqg06m4-00014" id="comqg06m4-00015" SectionRef="section-2-7-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/7/b" Operative="true">ss. 2(7)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="comqg06m4-00014" id="comqg06m4-00016" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1f33895a4a213e1fe2faccebe4a72699" Type="F">
<Para>
<Text>
Words in s. 9(2) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4pgfa3-00025" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4pgfa3-00026" CitationRef="cnx4pgfa3-00025" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4pgfa3-00027" CitationRef="cnx4pgfa3-00025" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/14/c" SectionRef="schedule-13-paragraph-14-c" Operative="true">Sch. 13 para. 14(c)</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-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-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 CitationRef="craidvc32-00474" id="craidvc32-00475" 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 CitationRef="craidvc32-00474" id="craidvc32-00476" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00474" id="craidvc32-00477" 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-22ceca071454f4fe76b4f73d268d47ab" Type="F">
<Para>
<Text>
S. 20A(2) added (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnyagsjs3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cnyagsjs3-00007" id="cnyagsjs3-00008" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cnyagsjs3-00007" id="cnyagsjs3-00009" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/20/b" SectionRef="schedule-13-paragraph-20-b" Operative="true">Sch. 13 para. 20(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-23e6478358181d45967f5ec2d4c3fb6d" Type="F">
<Para>
<Text>
S. 8E inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnyfccgh3-00123" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnyfccgh3-00124" CitationRef="cnyfccgh3-00123" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnyfccgh3-00125" CitationRef="cnyfccgh3-00123" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/13/1" SectionRef="schedule-13-paragraph-13-1" Operative="true">Sch. 13 para. 13(1)</CitationSubRef>
(with
<CitationSubRef id="cnyfccgh3-00126" CitationRef="cnyfccgh3-00123" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/13/2" SectionRef="schedule-13-paragraph-13-2">Sch. 13 para. 13(2)</CitationSubRef>
<CitationSubRef id="cnyfccgh3-00127" CitationRef="cnyfccgh3-00123" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/13/3" SectionRef="schedule-13-paragraph-13-3">(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-24aba33980a19c636f1dfe219ad31455" Type="F">
<Para>
<Text>
S. 13(4A)(c)(i) substituted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00070" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00070" id="coo1o37a3-00071" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00070" id="coo1o37a3-00072" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/d" SectionRef="regulation-68-3-d" Operative="true">68(3)(d)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00070" id="coo1o37a3-00073" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-24cf57ae493280e23a5992bcf98c0e5b" Type="F">
<Para>
<Text>
Words in s. 9(2) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4pgfa3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4pgfa3-00008" CitationRef="cnx4pgfa3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4pgfa3-00009" CitationRef="cnx4pgfa3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/14/a" SectionRef="schedule-13-paragraph-14-a" Operative="true">Sch. 13 para. 14(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2592336878848143eb61ecb856312e09" Type="F">
<Para>
<Text>
Words in s. 13(2)(a) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00088" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00088" id="coo1o37a3-00089" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00088" id="coo1o37a3-00090" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/a" SectionRef="regulation-68-3-a" Operative="true">68(3)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00088" id="coo1o37a3-00091" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-278eeb527064e45210f24db3c2a4f396" Type="F">
<Para>
<Text>
<CitationSubRef id="comsfkor4-00020" SectionRef="section-34A-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/3/b">S. 34A(3)(b)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comsfkor4-00021" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comsfkor4-00021" id="comsfkor4-00022" SectionRef="section-2-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/8/b" Operative="true">ss. 2(8)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="comsfkor4-00021" id="comsfkor4-00023" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-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-2ae0e236f424ffe745222d338c93f037" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cnx3y2ju3-00073" SectionRef="part-III" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III">Pt. 3</CitationSubRef>
heading omitted (6.4.2016) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx3y2ju3-00074" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx3y2ju3-00075" CitationRef="cnx3y2ju3-00074" SectionRef="section-53-3" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx3y2ju3-00076" CitationRef="cnx3y2ju3-00074" SectionRef="schedule-13-paragraph-3-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/3/b" Operative="true">Sch. 13 para. 3(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2c50c9ca5ad1d5883fdfaf529b029a11" Type="F">
<Para>
<Text>
<CitationSubRef id="comnj9244-00023" SectionRef="section-20A-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/b">S. 20A(1)(b)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00024" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00024" id="comnj9244-00025" SectionRef="section-2-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/b" Operative="true">ss. 2(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00024" id="comnj9244-00026" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-317de8abf457ed811858c7979d8dc360" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmt3lom4-00024" SectionRef="section-20D-4-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/4/b">s. 20D(4)(b)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmt3lom4-00025" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmt3lom4-00025" id="cdmt3lom4-00026" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmt3lom4-00025" id="cdmt3lom4-00027" SectionRef="regulation-40-4-c" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/4/c" Operative="true">40(4)(c)</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 CitationRef="caqkmsvi3-00007" id="caqkmsvi3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/12/3" SectionRef="section-12-3" Operative="true">ss. 12(3)</CitationSubRef>
,
<CitationSubRef CitationRef="caqkmsvi3-00007" id="caqkmsvi3-00009" 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 CitationRef="caqkmsvi3-00010" id="caqkmsvi3-00011" 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-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 CitationRef="craidvc32-00454" id="craidvc32-00455" 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 CitationRef="craidvc32-00454" id="craidvc32-00456" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00454" id="craidvc32-00457" 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-399cc9ffd25a64e4bd6381cd0266754b" Type="F">
<Para>
<Text>
Words in s. 16(3) omitted (6.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ci489d193-00007" 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="ci489d193-00008" CitationRef="ci489d193-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/d" SectionRef="article-1-d">arts. 1(d)</CitationSubRef>
,
<CitationSubRef id="ci489d193-00009" CitationRef="ci489d193-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/31/2" SectionRef="article-31-2" Operative="true">31(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3ba7b05c57c6d1d70b5d0f45b41e7a82" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmsovq74-00015" SectionRef="section-13-2-c" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/2/c">s. 13(2)(c)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmsovq74-00016" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmsovq74-00016" id="cdmsovq74-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmsovq74-00016" id="cdmsovq74-00018" SectionRef="regulation-40-2-b" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/2/b" Operative="true">40(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3dd87e68937c35be4c88affc015d4bc2" Type="F">
<Para>
<Text>
Ss. 8A-8D repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx40t603-00006" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx40t603-00007" CitationRef="cnx40t603-00006" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx40t603-00008" CitationRef="cnx40t603-00006" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/11" SectionRef="schedule-13-paragraph-11" Operative="true">Sch. 13 para. 11</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx40t603-00009" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2) and with further savings in art. 2(3))
</Text>
</Para>
</Commentary>
<Commentary id="key-3f622dc34aca75c7a6f9cc34d8f3a9f1" Type="C">
<Para>
<Text>
S. 12(1) applied (with modifications) by S.R. 1996/618, reg. 13B(3) (as inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/107" id="cnx3nrx33-00706" Class="NorthernIrelandStatutoryRule" Year="2016" Number="107" Title="The Occupational Pension Schemes (SchemesthatwereContracted-out) Regulations (NorthernIreland) 2016">The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016 (S.R. 2016/107)</Citation>
,
<CitationSubRef id="cnx3nrx33-00707" CitationRef="cnx3nrx33-00706" URI="http://www.legislation.gov.uk/id/nisr/2016/107/regulation/1/a" SectionRef="regulation-1-a">regs. 1(a)</CitationSubRef>
,
<CitationSubRef id="cnx3nrx33-00708" CitationRef="cnx3nrx33-00706" URI="http://www.legislation.gov.uk/id/nisr/2016/107/regulation/22/4" SectionRef="regulation-22-4" Operative="true">22(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-45db91c071fc503e9771a5a5c236d2b2" Type="F">
<Para>
<Text>
<CitationSubRef id="cdmu5rzy4-00006" SectionRef="section-33-5A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5A">S. 33(5A)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmu5rzy4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmu5rzy4-00007" id="cdmu5rzy4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmu5rzy4-00007" id="cdmu5rzy4-00009" SectionRef="regulation-40-5-b" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/5/b" Operative="true">40(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4641a8d0893bc8c722a3d67a93cc5b8b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comnj9244-00039" SectionRef="section-20A-1-e" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/e">s. 20A(1)(e)</CitationSubRef>
inserted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00040" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00040" id="comnj9244-00041" SectionRef="section-2-2-e-i" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/e/i" Operative="true">ss. 2(2)(e)(i)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00040" id="comnj9244-00042" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(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-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-4c23b50100e8dc197488d6bb22ec1ab1" Type="F">
<Para>
<Text>
Words in s. 34A(2)(b) inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmun6dq4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmun6dq4-00016" id="cdmun6dq4-00017" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmun6dq4-00016" id="cdmun6dq4-00018" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/6/b" SectionRef="regulation-40-6-b" Operative="true">40(6)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4cb2631a3e26e0b08a6b907d9f2cf19b" Type="F">
<Para>
<Text>
S. 19(2)(d) omitted (6.4.2016) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx54aqs3-00005" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx54aqs3-00006" CitationRef="cnx54aqs3-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx54aqs3-00007" CitationRef="cnx54aqs3-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/19" SectionRef="schedule-13-paragraph-19" Operative="true">Sch. 13 para. 19</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-517899527499da653d579cb7d08256fc" Type="F">
<Para>
<Text>
S. 33A inserted (14.9.2015 for specified purposes, 6.4.2016 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx3nrx33-00769" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx3nrx33-00770" CitationRef="cnx3nrx33-00769" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx3nrx33-00771" CitationRef="cnx3nrx33-00769" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/25" SectionRef="schedule-13-paragraph-25" Operative="true">Sch. 13 para. 25</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/329" id="cnx3nrx33-00772" Class="NorthernIrelandStatutoryRule" Year="2015" Number="329" Title="The Pensions (2015 Act) (Commencement No. 2) Order (Northern Ireland) 2015">S.R. 2015/329</Citation>
,
<CitationSubRef id="cnx3nrx33-00773" CitationRef="cnx3nrx33-00772" URI="http://www.legislation.gov.uk/id/nisr/2015/329/article/2/1/b" SectionRef="article-2-1-b">art. 2(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-52054aa11f32ab4422aa65ca6227d5ac" Type="F">
<Para>
<Text>
<CitationSubRef id="comp1w0t4-00004" SectionRef="section-20D" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D">S. 20D</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comp1w0t4-00005" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comp1w0t4-00005" id="comp1w0t4-00006" SectionRef="section-2-4" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/4" Operative="true">ss. 2(4)</CitationSubRef>
,
<CitationSubRef CitationRef="comp1w0t4-00005" id="comp1w0t4-00007" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-576e0f68dd809e8de28da3c9f71fe354" Type="F">
<Para>
<Text>
S. 4(1B) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4gm8u3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4gm8u3-00008" CitationRef="cnx4gm8u3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4gm8u3-00009" CitationRef="cnx4gm8u3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/7/3" SectionRef="schedule-13-paragraph-7-3" Operative="true">Sch. 13 para. 7(3)</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-5b01979f1091f0bfff8cf4abef87a546" Type="F">
<Para>
<Text>
S. 33(1)-(3) substituted (14.9.2015 for specified purposes, 6.4.2016 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx3nrx33-00078" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cnx3nrx33-00078" id="cnx3nrx33-00079" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cnx3nrx33-00078" id="cnx3nrx33-00080" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/24" SectionRef="schedule-13-paragraph-24" Operative="true">Sch. 13 para. 24</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/329" id="cnx3nrx33-00081" Class="NorthernIrelandStatutoryRule" Year="2015" Number="329" Title="The Pensions (2015 Act) (Commencement No. 2) Order (Northern Ireland) 2015">S.R. 2015/329</Citation>
,
<CitationSubRef CitationRef="cnx3nrx33-00081" id="cnx3nrx33-00082" URI="http://www.legislation.gov.uk/id/nisr/2015/329/article/2/1/b" SectionRef="article-2-1-b">art. 2(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5b4d26743f01f73a7eafdbc60bd69e1e" Type="F">
<Para>
<Text>
Words in s. 34A(2)(a) inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmun6dq4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmun6dq4-00007" id="cdmun6dq4-00008" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmun6dq4-00007" id="cdmun6dq4-00009" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/6/a" SectionRef="regulation-40-6-a" Operative="true">40(6)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5fb102d3c71d5a14008091c52fb940e5" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comsfkor4-00006" SectionRef="section-34A-6" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/6">s. 34A(6)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comsfkor4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comsfkor4-00007" id="comsfkor4-00008" SectionRef="section-2-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/8/c" Operative="true">ss. 2(8)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="comsfkor4-00007" id="comsfkor4-00009" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-63813e1e150220434e3d5958a0f720e5" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="compaeuj4-00024" SectionRef="section-20E-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/3/a">s. 20E(3)(a)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="compaeuj4-00025" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="compaeuj4-00025" id="compaeuj4-00026" SectionRef="section-2-5-c" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/5/c" Operative="true">ss. 2(5)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="compaeuj4-00025" id="compaeuj4-00027" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-639eb87cf261f9bd4190788596f21a1f" Type="F">
<Para>
<Text>
S. 13(10) added (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4xxyt3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cnx4xxyt3-00007" id="cnx4xxyt3-00008" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cnx4xxyt3-00007" id="cnx4xxyt3-00009" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/17/3" SectionRef="schedule-13-paragraph-17-3" Operative="true">Sch. 13 para. 17(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-64362c7c60f10c72622be54b41ad321d" Type="C">
<Para>
<Text>
S. 11A modified (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/81" id="cg216ldl3-00286" Class="NorthernIrelandStatutoryRule" Year="2015" Number="81" Title="The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015">The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/81)</Citation>
,
<CitationSubRef id="cg216ldl3-00287" CitationRef="cg216ldl3-00286" URI="http://www.legislation.gov.uk/id/nisr/2015/81/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cg216ldl3-00288" CitationRef="cg216ldl3-00286" URI="http://www.legislation.gov.uk/id/nisr/2015/81/regulation/6/1" SectionRef="regulation-6-1" Operative="true">6(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-68537925c230778740b443e7091c99ea" Type="F">
<Para>
<Text>
S. 4(3) repealed (6.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ci33gpdj3-00006" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ci33gpdj3-00007" CitationRef="ci33gpdj3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">s. 21(1)</CitationSubRef>
,
<CitationSubRef id="ci33gpdj3-00008" CitationRef="ci33gpdj3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/46" SectionRef="schedule-4-paragraph-46">Sch. 4 para. 46</CitationSubRef>
,
<CitationSubRef id="ci33gpdj3-00009" CitationRef="ci33gpdj3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/7" SectionRef="schedule-6-part-7" Operative="true">Sch. 6 Pt. 7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ci33gpdj3-00010" 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="ci33gpdj3-00011" CitationRef="ci33gpdj3-00010" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2/2/a/iv" SectionRef="article-2-2-a-iv">art. 2(2)(a)(iv)</CitationSubRef>
<CitationSubRef id="ci33gpdj3-00012" CitationRef="ci33gpdj3-00010" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2/2/b" SectionRef="article-2-2-b">(b)</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-6c7f35fb2095ed62abdf0b0522cae06b" Type="F">
<Para>
<Text>
S. 20A(1): s. 20A renumbered as s. 20A(1) (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnyagsjs3-00016" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cnyagsjs3-00016" id="cnyagsjs3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cnyagsjs3-00016" id="cnyagsjs3-00018" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/20/a" SectionRef="schedule-13-paragraph-20-a" Operative="true">Sch. 13 para. 20(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6d4c825985da0f6940adb034e20c3086" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmu5rzy4-00024" SectionRef="section-33-6" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/6">s. 33(6)</CitationSubRef>
substituted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmu5rzy4-00025" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmu5rzy4-00025" id="cdmu5rzy4-00026" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmu5rzy4-00025" id="cdmu5rzy4-00027" SectionRef="regulation-40-5-c-i" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/5/c/i" Operative="true">40(5)(c)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6f6785769744b00d75dbc0e0b5be105e" Type="F">
<Para>
<Text>
S. 20D(4)(5) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1w4413-00008" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1w4413-00008" id="coo1w4413-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1w4413-00008" id="coo1w4413-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/4/c" SectionRef="regulation-68-4-c" Operative="true">68(4)(c)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1w4413-00008" id="coo1w4413-00011" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7145a51ee66b6aa9c869be64e5b9ba5f" Type="F">
<Para>
<Text>
<CitationSubRef id="comnj9244-00030" SectionRef="section-20A-1-c" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/c">S. 20A(1)(c)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00031" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00031" id="comnj9244-00032" SectionRef="section-2-2-d" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/d" Operative="true">ss. 2(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00031" id="comnj9244-00033" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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 CitationRef="craidvc32-00402" id="craidvc32-00403" 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 CitationRef="craidvc32-00402" id="craidvc32-00404" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00402" id="craidvc32-00405" 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-73bfe57136c29407f473e3fa1d402d4d" Type="F">
<Para>
<Text>
S. 4(1) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4gm8u3-00017" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4gm8u3-00018" CitationRef="cnx4gm8u3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4gm8u3-00019" CitationRef="cnx4gm8u3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/7/2" SectionRef="schedule-13-paragraph-7-2" Operative="true">Sch. 13 para. 7(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-73c55f49a259a5e0c25400a0e438779a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comnj9244-00048" SectionRef="section-20A-1-e" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/e">s. 20A(1)(e)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00049" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00049" id="comnj9244-00050" SectionRef="section-2-2-e-ii" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/e/ii" Operative="true">ss. 2(2)(e)(ii)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00049" id="comnj9244-00051" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-73c93cf8db8f622a6fcccf85264411ab" Type="F">
<Para>
<Text>
Words in s. 16(1)(a)(ii) omitted (6.4.2016) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4zx7q3-00016" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4zx7q3-00017" CitationRef="cnx4zx7q3-00016" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4zx7q3-00018" CitationRef="cnx4zx7q3-00016" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/18/b/i" SectionRef="schedule-13-paragraph-18-b-i" Operative="true">Sch. 13 para. 18(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-745999b3bf51f55557b1a985bd9d6d31" Type="F">
<Para>
<Text>
S. 13(11)(12) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00008" id="coo1o37a3-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00008" id="coo1o37a3-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/h" SectionRef="regulation-68-3-h" Operative="true">68(3)(h)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00008" id="coo1o37a3-00011" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-748ba0c80629b21ac2c57be7d7a1efa6" Type="F">
<Para>
<Text>
S. 5 cross-heading repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx40t603-00101" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx40t603-00102" CitationRef="cnx40t603-00101" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx40t603-00103" CitationRef="cnx40t603-00101" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/8" SectionRef="schedule-13-paragraph-8" Operative="true">Sch. 13 para. 8</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx40t603-00104" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2))
</Text>
</Para>
</Commentary>
<Commentary id="key-75502c0b2aefd6cac855fb4141ce75cf" Type="F">
<Para>
<Text>
Words in s. 33 cross-heading substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx40t603-00134" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx40t603-00135" CitationRef="cnx40t603-00134" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx40t603-00136" CitationRef="cnx40t603-00134" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/23" SectionRef="schedule-13-paragraph-23" Operative="true">Sch. 13 para. 23</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 CitationRef="caqnmz4z3-00016" id="caqnmz4z3-00017" URI="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="caqnmz4z3-00016" id="caqnmz4z3-00018" 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-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-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-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-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-8425f530fb6b8be083c58daf0f034cec" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comq0xtc4-00016" SectionRef="section-20F-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/1/a">s. 20F(1)(a)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comq0xtc4-00017" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comq0xtc4-00017" id="comq0xtc4-00018" SectionRef="section-2-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/6/a" Operative="true">ss. 2(6)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="comq0xtc4-00017" id="comq0xtc4-00019" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-84f7b396d5947ab91170a404d2311bd9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comnj9244-00057" SectionRef="section-20A-1-f" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/f">s. 20A(1)(f)</CitationSubRef>
inserted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00058" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00058" id="comnj9244-00059" SectionRef="section-2-2-e-i" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/e/i" Operative="true">ss. 2(2)(e)(i)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00058" id="comnj9244-00060" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-85216113bfb69a0257a0bf5550cb1f81" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="como1a8l4-00043" SectionRef="section-20B-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/7/a">s. 20B(7)(a)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="como1a8l4-00044" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="como1a8l4-00044" id="como1a8l4-00045" SectionRef="section-2-3-d-ii" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/3/d/ii" Operative="true">ss. 2(3)(d)(ii)</CitationSubRef>
,
<CitationSubRef CitationRef="como1a8l4-00044" id="como1a8l4-00046" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(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 CitationRef="caqn65jt3-00007" id="caqn65jt3-00008" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/12/2" SectionRef="section-12-2" Operative="true">ss. 12(2)</CitationSubRef>
,
<CitationSubRef CitationRef="caqn65jt3-00007" id="caqn65jt3-00009" 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 CitationRef="caqn65jt3-00010" id="caqn65jt3-00011" 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-86a4fb0b6982220893f6ed89e7408e1b" Type="F">
<Para>
<Text>
Words in s. 13(5) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00028" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00028" id="coo1o37a3-00029" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00028" id="coo1o37a3-00030" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/e" SectionRef="regulation-68-3-e" Operative="true">68(3)(e)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00028" id="coo1o37a3-00031" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</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 CitationRef="craidvc32-00392" id="craidvc32-00393" 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 CitationRef="craidvc32-00392" id="craidvc32-00394" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00392" id="craidvc32-00395" 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-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 CitationRef="caqrmf043-00139" id="caqrmf043-00140" URI="http://www.legislation.gov.uk/id/nisr/2009/79/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="caqrmf043-00139" id="caqrmf043-00141" URI="http://www.legislation.gov.uk/id/nisr/2009/79/regulation/40/7" SectionRef="regulation-40-7" Operative="true">40(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="caqrmf043-00139" id="caqrmf043-00142" URI="http://www.legislation.gov.uk/id/nisr/2009/79/regulation/4" SectionRef="regulation-4">reg. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-933db6c490d7da8b129dd842ae67df84" Type="C">
<Para>
<Text>
S. 11A modified (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/166" id="cg216ldl3-00304" Class="NorthernIrelandStatutoryRule" Year="2015" Number="166" Title="The Firefighters Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015">The Firefighters Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/166)</Citation>
,
<CitationSubRef id="cg216ldl3-00305" CitationRef="cg216ldl3-00304" URI="http://www.legislation.gov.uk/id/nisr/2015/166/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cg216ldl3-00306" CitationRef="cg216ldl3-00304" URI="http://www.legislation.gov.uk/id/nisr/2015/166/regulation/6/1" SectionRef="regulation-6-1" Operative="true">6(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-937b96753f2921ca44b153d2a6d18ee5" Type="F">
<Para>
<Text>
S. 27 repealed (6.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2008/1" id="ci48hojg3-00006" Class="NorthernIrelandAct" Year="2008" Number="1" Title="Pensions Act (Northern Ireland) 2008">Pensions Act (Northern Ireland) 2008 (c. 1)</Citation>
,
<CitationSubRef id="ci48hojg3-00007" CitationRef="ci48hojg3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1" SectionRef="section-21-1">s. 21(1)</CitationSubRef>
,
<CitationSubRef id="ci48hojg3-00008" CitationRef="ci48hojg3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/48" SectionRef="schedule-4-paragraph-48">Sch. 4 para. 48</CitationSubRef>
,
<CitationSubRef id="ci48hojg3-00009" CitationRef="ci48hojg3-00006" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/7" SectionRef="schedule-6-part-7" Operative="true">Sch. 6 Pt. 7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/115" id="ci48hojg3-00010" 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="ci48hojg3-00011" CitationRef="ci48hojg3-00010" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2/2/a/iv" SectionRef="article-2-2-a-iv">art. 2(2)(a)(iv)</CitationSubRef>
<CitationSubRef id="ci48hojg3-00012" CitationRef="ci48hojg3-00010" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2/2/b" SectionRef="article-2-2-b">(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-93988d267892b5de7c10888b61711e7d" Type="F">
<Para>
<Text>
Words in s. 34A(6)(c) inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmun6dq4-00025" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmun6dq4-00025" id="cdmun6dq4-00026" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmun6dq4-00025" id="cdmun6dq4-00027" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/6/c" SectionRef="regulation-40-6-c" Operative="true">40(6)(c)</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 CitationRef="craidvc32-00442" id="craidvc32-00443" 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 CitationRef="craidvc32-00442" id="craidvc32-00444" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00442" id="craidvc32-00445" 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-941960b188d601614090d55f6ad69ad5" Type="C">
<Para>
<Text>
S. 11A modified (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/76" id="cg216ldl3-00007" Class="NorthernIrelandStatutoryRule" Year="2015" Number="76" Title="The Judicial Pensions Regulations (Northern Ireland) 2015">The Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. 2015/76)</Citation>
,
<CitationSubRef id="cg216ldl3-00008" CitationRef="cg216ldl3-00007" URI="http://www.legislation.gov.uk/id/nisr/2015/76/regulation/1/3" SectionRef="regulation-1-3">reg. 1(3)</CitationSubRef>
,
<CitationSubRef id="cg216ldl3-00009" CitationRef="cg216ldl3-00007" URI="http://www.legislation.gov.uk/id/nisr/2015/76/schedule/3/paragraph/4/1" SectionRef="schedule-3-paragraph-4-1" Operative="true">Sch. 3 para. 4(1)</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 CitationRef="craix5uh2-00011" id="craix5uh2-00012" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craix5uh2-00011" id="craix5uh2-00013" 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-96ded7affc70090629f3590cacde3702" Type="F">
<Para>
<Text>
S. 29 omitted (6.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/124" id="ci48koma3-00005" 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="ci48koma3-00006" CitationRef="ci48koma3-00005" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/d" SectionRef="article-1-d">arts. 1(d)</CitationSubRef>
,
<CitationSubRef id="ci48koma3-00007" CitationRef="ci48koma3-00005" URI="http://www.legislation.gov.uk/id/nisr/2012/124/article/31/3" SectionRef="article-31-3" Operative="true">31(3)</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-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 CitationRef="craidvc32-00464" id="craidvc32-00465" 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 CitationRef="craidvc32-00464" id="craidvc32-00466" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00464" id="craidvc32-00467" 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-993da76d0f5d6b971a245b470e722718" Type="F">
<Para>
<Text>
Ss. 30-32 repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnyfccgh3-00017" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnyfccgh3-00018" CitationRef="cnyfccgh3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnyfccgh3-00019" CitationRef="cnyfccgh3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/22" SectionRef="schedule-13-paragraph-22" Operative="true">Sch. 13 para. 22</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnyfccgh3-00020" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2))
</Text>
</Para>
</Commentary>
<Commentary id="key-9a84a8d777e75728b434103b947e3926" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="como1a8l4-00052" SectionRef="section-20B-7-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/7/b">s. 20B(7)(b)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="como1a8l4-00053" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="como1a8l4-00053" id="como1a8l4-00054" SectionRef="section-2-3-d-iii" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/3/d/iii" Operative="true">ss. 2(3)(d)(iii)</CitationSubRef>
,
<CitationSubRef CitationRef="como1a8l4-00053" id="como1a8l4-00055" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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 CitationRef="craidvc32-00422" id="craidvc32-00423" 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 CitationRef="craidvc32-00422" id="craidvc32-00424" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00422" id="craidvc32-00425" 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-9d06f16d6c15306929caf6fd52e27cc4" Type="F">
<Para>
<Text>
S. 13(2)(d)(e) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00059" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00059" id="coo1o37a3-00060" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00059" id="coo1o37a3-00061" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/b" SectionRef="regulation-68-3-b" Operative="true">68(3)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00059" id="coo1o37a3-00062" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-9d1486c1e3ec465befa41da76796781a" Type="F">
<Para>
<Text>
<CitationSubRef id="como1a8l4-00025" SectionRef="section-20B-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/5">S. 20B(5)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="como1a8l4-00026" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="como1a8l4-00026" id="como1a8l4-00027" SectionRef="section-2-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/3/c" Operative="true">ss. 2(3)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="como1a8l4-00026" id="como1a8l4-00028" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-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-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-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-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-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-a80cf7911ab1e77d8ea437dec5c9879f" Type="F">
<Para>
<Text>
S. 8A cross-heading repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx40t603-00182" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx40t603-00183" CitationRef="cnx40t603-00182" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx40t603-00184" CitationRef="cnx40t603-00182" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/10" SectionRef="schedule-13-paragraph-10" Operative="true">Sch. 13 para. 10</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx40t603-00185" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2) and with further savings in art. 2(3))
</Text>
</Para>
</Commentary>
<Commentary id="key-a87e9ebbf5b4997dcdb32fe833e19f3a" Type="C">
<Para>
<Text>
S. 12(2)(3) modified by S.R. 1996/618, reg. 13B(4)(5) (as inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/107" id="cnx3nrx33-00719" Class="NorthernIrelandStatutoryRule" Year="2016" Number="107" Title="The Occupational Pension Schemes (SchemesthatwereContracted-out) Regulations (NorthernIreland) 2016">The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016 (S.R. 2016/107)</Citation>
,
<CitationSubRef id="cnx3nrx33-00720" CitationRef="cnx3nrx33-00719" URI="http://www.legislation.gov.uk/id/nisr/2016/107/regulation/1/a" SectionRef="regulation-1-a">regs. 1(a)</CitationSubRef>
,
<CitationSubRef id="cnx3nrx33-00721" CitationRef="cnx3nrx33-00719" URI="http://www.legislation.gov.uk/id/nisr/2016/107/regulation/22/4" SectionRef="regulation-22-4" Operative="true">22(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-abdc3338ffa03a285a2aaede8f38febe" Type="F">
<Para>
<Text>
<CitationSubRef id="compaeuj4-00006" SectionRef="section-20E-2A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/2A">S. 20E(2A)</CitationSubRef>
inserted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="compaeuj4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="compaeuj4-00007" id="compaeuj4-00008" SectionRef="section-2-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/5/b" Operative="true">ss. 2(5)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="compaeuj4-00007" id="compaeuj4-00009" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-ad9ff6748c9d0cfa90978b38cc115004" Type="F">
<Para>
<Text>
S. 9 cross-heading substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx40t603-00114" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx40t603-00115" CitationRef="cnx40t603-00114" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx40t603-00116" CitationRef="cnx40t603-00114" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/12" SectionRef="schedule-13-paragraph-12" Operative="true">Sch. 13 para. 12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ae33309f3c727df53aafce692d53993b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmu5rzy4-00015" SectionRef="section-33-5-d" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/33/5/d">s. 33(5)(d)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmu5rzy4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmu5rzy4-00016" id="cdmu5rzy4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmu5rzy4-00016" id="cdmu5rzy4-00018" SectionRef="regulation-40-5-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/5/a" Operative="true">40(5)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-aef61a884ba775faa024c1df5c2fc7a5" Type="F">
<Para>
<Text>
Words in s. 16(1)(a)(i) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4zx7q3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4zx7q3-00008" CitationRef="cnx4zx7q3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4zx7q3-00009" CitationRef="cnx4zx7q3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/18/a" SectionRef="schedule-13-paragraph-18-a" Operative="true">Sch. 13 para. 18(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-af1141c8cfe0719590c2039d6dddf80a" Type="F">
<Para>
<Text>
Words in s. 13(6) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00038" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00038" id="coo1o37a3-00039" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00038" id="coo1o37a3-00040" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/f/i" SectionRef="regulation-68-3-f-i" Operative="true">68(3)(f)(i)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00038" id="coo1o37a3-00041" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b04bc8b26073f4eff99b63f19eac6475" Type="F">
<Para>
<Text>
S. 34A inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="cony4aj73-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="cony4aj73-00007" id="cony4aj73-00008" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cony4aj73-00007" id="cony4aj73-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/6" SectionRef="regulation-68-6" Operative="true">68(6)</CitationSubRef>
(with
<CitationSubRef CitationRef="cony4aj73-00007" id="cony4aj73-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</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-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-b1713f9ba221246eca41d7236b8a8a7c" Type="F">
<Para>
<Text>
S. 12(2) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4umza3-00021" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4umza3-00022" CitationRef="cnx4umza3-00021" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4umza3-00023" CitationRef="cnx4umza3-00021" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/16" SectionRef="schedule-13-paragraph-16" Operative="true">Sch. 13 para. 16</CitationSubRef>
(with savings in
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx4umza3-00024" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1), 2(4))
</Text>
</Para>
</Commentary>
<Commentary id="key-b341c5dc1945d664c80d8198353bb8c1" Type="F">
<Para>
<Text>
<CitationSubRef id="cdmt3lom4-00006" SectionRef="section-20D-3A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20D/3A">S. 20D(3A)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmt3lom4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmt3lom4-00007" id="cdmt3lom4-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmt3lom4-00007" id="cdmt3lom4-00009" SectionRef="regulation-40-4-b" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/4/b" Operative="true">40(4)(b)</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-b3b20409fb70ec74c8bf5c413b84754c" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cdmsovq74-00024" SectionRef="section-13-12-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/13/12/b">s. 13(12)(b)</CitationSubRef>
inserted (7.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1143" id="cdmsovq74-00025" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1143" Title="The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020">The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)</Citation>
,
<CitationSubRef CitationRef="cdmsovq74-00025" id="cdmsovq74-00026" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdmsovq74-00025" id="cdmsovq74-00027" SectionRef="regulation-40-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1143/regulation/40/3" Operative="true">40(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b5eb4287e23c648b75086223b5ab8a65" Type="F">
<Para>
<Text>
S. 33(4)-(7) substituted for s. 33(4) (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo215vn3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo215vn3-00008" id="coo215vn3-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo215vn3-00008" id="coo215vn3-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/5" SectionRef="regulation-68-5" Operative="true">68(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo215vn3-00008" id="coo215vn3-00011" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b792de36a96bc3e86ac8d49317892e8a" Type="C">
<Para>
<Text>
Pt. 3 modified (24.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2014/204" id="cg1xggcr3-00061" Class="NorthernIrelandStatutoryRule" Year="2014" Number="204" Title="The Pensions (2012 Act) (Transitional,ConsequentialandSupplementaryProvisions) Regulations (Northern Ireland) 2014">The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204)</Citation>
,
<CitationSubRef id="cg1xggcr3-00062" CitationRef="cg1xggcr3-00061" URI="http://www.legislation.gov.uk/id/nisr/2014/204/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cg1xggcr3-00063" CitationRef="cg1xggcr3-00061" URI="http://www.legislation.gov.uk/id/nisr/2014/204/regulation/6/2" SectionRef="regulation-6-2" Operative="true">6(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b8b186f901d9bb050e021fd67c637320" Type="F">
<Para>
<Text>
Words in s. 21(2) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnyan3jj3-00007" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnyan3jj3-00008" CitationRef="cnyan3jj3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnyan3jj3-00009" CitationRef="cnyan3jj3-00007" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/21" SectionRef="schedule-13-paragraph-21" Operative="true">Sch. 13 para. 21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b925914c01609c62162f4723a004ef0c" Type="F">
<Para>
<Text>
Ss. 3A, 3B inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnyfccgh3-00093" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnyfccgh3-00094" CitationRef="cnyfccgh3-00093" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnyfccgh3-00095" CitationRef="cnyfccgh3-00093" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/6" SectionRef="schedule-13-paragraph-6" Operative="true">Sch. 13 para. 6</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-bdd0c2d2f2e20a60773f950ac6a63525" Type="F">
<Para>
<Text>
S. 4(4) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4gm8u3-00054" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4gm8u3-00055" CitationRef="cnx4gm8u3-00054" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4gm8u3-00056" CitationRef="cnx4gm8u3-00054" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/7/5" SectionRef="schedule-13-paragraph-7-5" Operative="true">Sch. 13 para. 7(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bf8413cf76c825ef9134369d3c0cb626" Type="F">
<Para>
<Text>
Word in s. 20F(3) omitted (6.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/8" id="ci48e56c3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="8" Title="Pension Schemes Act 2015">Pension Schemes Act 2015 (c. 8)</Citation>
,
<CitationSubRef CitationRef="ci48e56c3-00007" id="ci48e56c3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/3/b" SectionRef="section-89-3-b">s. 89(3)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="ci48e56c3-00007" id="ci48e56c3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/4/paragraph/51" SectionRef="schedule-4-paragraph-51" Operative="true">Sch. 4 para. 51</CitationSubRef>
(with
<CitationSubRef CitationRef="ci48e56c3-00007" id="ci48e56c3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87" SectionRef="section-87">s. 87</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-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-c1aba394c3fbbbb2f23ecdae28de9b9a" Type="F">
<Para>
<Text>
S. 10(1) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4sq4l3-00017" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4sq4l3-00018" CitationRef="cnx4sq4l3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4sq4l3-00019" CitationRef="cnx4sq4l3-00017" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/15/2" SectionRef="schedule-13-paragraph-15-2" Operative="true">Sch. 13 para. 15(2)</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-c9a2ffce4c3569b4720e1d4a3a58d3bc" Type="F">
<Para>
<Text>
Words in s. 4(2) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4gm8u3-00044" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4gm8u3-00045" CitationRef="cnx4gm8u3-00044" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4gm8u3-00046" CitationRef="cnx4gm8u3-00044" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/7/4" SectionRef="schedule-13-paragraph-7-4" Operative="true">Sch. 13 para. 7(4)</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-ccfd284f18ff068ec08b434a2167d2ef" Type="F">
<Para>
<Text>
S. 13(9) omitted (13.1.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00078" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00078" id="coo1o37a3-00079" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00078" id="coo1o37a3-00080" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/g" SectionRef="regulation-68-3-g" Operative="true">68(3)(g)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00078" id="coo1o37a3-00081" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cdbb55caa4200f5f0add09b0e305b3a5" Type="F">
<Para>
<Text>
S. 13(4A)(aa)(ab) inserted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4xxyt3-00017" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cnx4xxyt3-00017" id="cnx4xxyt3-00018" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cnx4xxyt3-00017" id="cnx4xxyt3-00019" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/17/2" SectionRef="schedule-13-paragraph-17-2" Operative="true">Sch. 13 para. 17(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cebe07e28874a9fe0dbf66ba4205bef9" Type="F">
<Para>
<Text>
Words in s. 15(4)(a)(i) omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/193" id="d9e5" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="193" Title="The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019">The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193)</Citation>
,
<CitationSubRef id="cc175728253884" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/uksi/2019/193/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cc123615240665" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/uksi/2019/193/regulation/2/3" Operative="true" SectionRef="regulation-2-3">2(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d9e14" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef id="cc154031947742" CitationRef="d9e14" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</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 CitationRef="craidvc32-00412" id="craidvc32-00413" 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 CitationRef="craidvc32-00412" id="craidvc32-00414" URI="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3" SectionRef="article-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="craidvc32-00412" id="craidvc32-00415" 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-d21df548af9bec5f1524ef969b425c53" Type="F">
<Para>
<Text>
Word in s. 20D(3) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1w4413-00038" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1w4413-00038" id="coo1w4413-00039" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1w4413-00038" id="coo1w4413-00040" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/4/b/ii" SectionRef="regulation-68-4-b-ii" Operative="true">68(4)(b)(ii)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1w4413-00038" id="coo1w4413-00041" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-d2958520cd7a1b7ff9b807c2b5b2c904" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cnx3y2ju3-00064" SectionRef="part-III" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/part/III">Pt. 3</CitationSubRef>
heading substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx3y2ju3-00065" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx3y2ju3-00066" CitationRef="cnx3y2ju3-00065" SectionRef="section-53-3" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx3y2ju3-00067" CitationRef="cnx3y2ju3-00065" SectionRef="schedule-13-paragraph-3-a" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/3/a" Operative="true">Sch. 13 para. 3(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d53465623c730ed46d73adf0c2cd16d5" Type="C">
<Para>
<Text>
S. 11A modified (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/167" id="cg216ldl3-00313" Class="NorthernIrelandStatutoryRule" Year="2015" Number="167" Title="The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015">The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/167)</Citation>
,
<CitationSubRef id="cg216ldl3-00314" CitationRef="cg216ldl3-00313" URI="http://www.legislation.gov.uk/id/nisr/2015/167/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cg216ldl3-00315" CitationRef="cg216ldl3-00313" URI="http://www.legislation.gov.uk/id/nisr/2015/167/regulation/6/1" SectionRef="regulation-6-1" Operative="true">6(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d662384f958f8a7a4dfef61cdfb0cdec" Type="F">
<Para>
<Text>
<CitationSubRef id="comq0xtc4-00032" SectionRef="section-20F-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/2">S. 20F(2)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comq0xtc4-00033" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comq0xtc4-00033" id="comq0xtc4-00034" SectionRef="section-2-6-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/6/b" Operative="true">ss. 2(6)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="comq0xtc4-00033" id="comq0xtc4-00035" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dc2fe4222d1b24a3dc6515e447982d38" Type="F">
<Para>
<Text>
S. 5 repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4n6473-00005" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4n6473-00006" CitationRef="cnx4n6473-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4n6473-00007" CitationRef="cnx4n6473-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/9" SectionRef="schedule-13-paragraph-9" Operative="true">Sch. 13 para. 9</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx4n6473-00008" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2))
</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-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-e05f8782c76af7e7ff6bb8331643328b" Type="C">
<Para>
<Text>
S. 11A modified (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/156" id="cg216ldl3-00295" Class="NorthernIrelandStatutoryRule" Year="2015" Number="156" Title="The Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015">The Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/156)</Citation>
,
<CitationSubRef id="cg216ldl3-00296" CitationRef="cg216ldl3-00295" URI="http://www.legislation.gov.uk/id/nisr/2015/156/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cg216ldl3-00297" CitationRef="cg216ldl3-00295" URI="http://www.legislation.gov.uk/id/nisr/2015/156/regulation/6/1" SectionRef="regulation-6-1" Operative="true">6(1)</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-e50f00a0839961439c11e36da303a6e7" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="compaeuj4-00015" SectionRef="section-20E-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/2">s. 20E(2)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="compaeuj4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="compaeuj4-00016" id="compaeuj4-00017" SectionRef="section-2-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/5/a" Operative="true">ss. 2(5)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="compaeuj4-00016" id="compaeuj4-00018" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-e860f7fb0b72039104a414c030237024" Type="F">
<Para>
<Text>
Words in s. 20D(3) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1w4413-00028" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1w4413-00028" id="coo1w4413-00029" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1w4413-00028" id="coo1w4413-00030" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/4/b/i" SectionRef="regulation-68-4-b-i" Operative="true">68(4)(b)(i)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1w4413-00028" id="coo1w4413-00031" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e8762eb614c790895355423b4941fff0" Type="F">
<Para>
<Text>
<CitationSubRef id="comnj9244-00006" SectionRef="section-20A-1-ba" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/ba">S. 20A(1)(ba)</CitationSubRef>
inserted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00007" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00007" id="comnj9244-00008" SectionRef="section-2-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/c" Operative="true">ss. 2(2)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00007" id="comnj9244-00009" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e996a4af82f4e581339bc57adcdfc1c9" Type="F">
<Para>
<Text>
Words in s. 13(4) inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1o37a3-00018" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef CitationRef="coo1o37a3-00018" id="coo1o37a3-00019" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="coo1o37a3-00018" id="coo1o37a3-00020" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/3/c" SectionRef="regulation-68-3-c" Operative="true">68(3)(c)</CitationSubRef>
(with
<CitationSubRef CitationRef="coo1o37a3-00018" id="coo1o37a3-00021" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9" StartSectionRef="regulation-6" EndSectionRef="regulation-9">regs. 6-9</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-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-eb9a934497fb4c67ce1ff0f0b38886b2" Type="F">
<Para>
<Text>
<CitationSubRef id="comsfkor4-00013" SectionRef="section-34A-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/34A/1/b">S. 34A(1)(b)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comsfkor4-00014" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comsfkor4-00014" id="comsfkor4-00015" SectionRef="section-2-8-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/8/a" Operative="true">ss. 2(8)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="comsfkor4-00014" id="comsfkor4-00016" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-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-ede49015dbf6dbc90239aa2b17dee654" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comqg06m4-00006" SectionRef="section-20G-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20G/1">s. 20G(1)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comqg06m4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comqg06m4-00007" id="comqg06m4-00008" SectionRef="section-2-7-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/7/a" Operative="true">ss. 2(7)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="comqg06m4-00007" id="comqg06m4-00009" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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-f01c0e01c3cb2d5e03204911fc8c60b0" Type="F">
<Para>
<Text>
Pt. 3 Ch. 1 heading substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx40t603-00083" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx40t603-00084" CitationRef="cnx40t603-00083" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx40t603-00085" CitationRef="cnx40t603-00083" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/4" SectionRef="schedule-13-paragraph-4" Operative="true">Sch. 13 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f0ae76518967381b77049483f8ddccd5" Type="F">
<Para>
<Text>
<CitationSubRef id="comnj9244-00013" SectionRef="section-20A-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20A/1/a">S. 20A(1)(a)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comnj9244-00014" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comnj9244-00014" id="comnj9244-00015" SectionRef="section-2-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/2/a" Operative="true">ss. 2(2)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="comnj9244-00014" id="comnj9244-00016" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</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 CitationRef="c3mqatos3-00615" id="c3mqatos3-00616" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c3mqatos3-00615" id="c3mqatos3-00617" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/261/2" SectionRef="article-261-2" Operative="true">261(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="c3mqatos3-00615" id="c3mqatos3-00618" 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 CitationRef="c3mqatos3-00619" id="c3mqatos3-00620" URI="http://www.legislation.gov.uk/id/nisr/2005/321/article/2/15" SectionRef="article-2-15">art. 2(15)</CitationSubRef>
,
<CitationSubRef CitationRef="c3mqatos3-00619" id="c3mqatos3-00621" 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-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-f669566cdd8832cb6a3e2681858a3593" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="como1a8l4-00006" SectionRef="section-20B-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20B/2">s. 20B(2)</CitationSubRef>
inserted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="como1a8l4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="como1a8l4-00007" id="como1a8l4-00008" SectionRef="section-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/3/a" Operative="true">ss. 2(3)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="como1a8l4-00007" id="como1a8l4-00009" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f6697e9d0c32a643bf476c0ab6b542ee" Type="F">
<Para>
<Text>
<CitationSubRef id="comq0xtc4-00007" SectionRef="section-20F-3" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/3">S. 20F(3)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comq0xtc4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comq0xtc4-00008" id="comq0xtc4-00009" SectionRef="section-2-6-c" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/6/c" Operative="true">ss. 2(6)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="comq0xtc4-00008" id="comq0xtc4-00010" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f75f937b5aa137818d90b65b03de359b" Type="F">
<Para>
<Text>
S. 3 repealed (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4eaw53-00005" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4eaw53-00006" CitationRef="cnx4eaw53-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4eaw53-00007" CitationRef="cnx4eaw53-00005" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/5" SectionRef="schedule-13-paragraph-5" Operative="true">Sch. 13 para. 5</CitationSubRef>
(with savings until 6.4.2019 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/106" id="cnx4eaw53-00008" Class="NorthernIrelandStatutoryRule" Year="2016" Number="106">S.R. 2016/106</Citation>
, arts. 1(1)(2), 2(1)(2))
</Text>
</Para>
</Commentary>
<Commentary id="key-f82d2bdcc46c3d8441cbd81130e091d2" Type="F">
<Para>
<Text>
<CitationSubRef id="compaeuj4-00031" SectionRef="section-20E-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20E/4">S. 20E(4)</CitationSubRef>
omitted (28.4.2022 for specified purposes) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="compaeuj4-00032" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="compaeuj4-00032" id="compaeuj4-00033" SectionRef="section-2-5-d" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/5/d" Operative="true">ss. 2(5)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="compaeuj4-00032" id="compaeuj4-00034" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f86271923d7795c5e90bbb06c57e419f" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="coo1glho3-00006" SectionRef="section-4-2" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/4/2">s. 4(2)</CitationSubRef>
inserted (13.1.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1514" id="coo1glho3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1514" Title="The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019">The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)</Citation>
,
<CitationSubRef id="coo1glho3-00008" CitationRef="coo1glho3-00007" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="coo1glho3-00009" CitationRef="coo1glho3-00007" SectionRef="regulation-68-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/68/2" Operative="true">68(2)</CitationSubRef>
(with
<CitationSubRef id="coo1glho3-00010" CitationRef="coo1glho3-00007" StartSectionRef="regulation-6" EndSectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/6" UpTo="http://www.legislation.gov.uk/id/uksi/2019/1514/regulation/9">regs. 6-9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f9adad9b3fbcb0a05e2a5e1e9e4b1499" Type="F">
<Para>
<Text>
Words in s. 4(2) substituted (6.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2015/5" id="cnx4gm8u3-00035" Class="NorthernIrelandAct" Year="2015" Number="5" Title="Pensions Act (Northern Ireland) 2015">Pensions Act (Northern Ireland) 2015 (c. 5)</Citation>
,
<CitationSubRef id="cnx4gm8u3-00036" CitationRef="cnx4gm8u3-00035" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3" SectionRef="section-53-3">s. 53(3)</CitationSubRef>
,
<CitationSubRef id="cnx4gm8u3-00037" CitationRef="cnx4gm8u3-00035" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/2" SectionRef="schedule-13-paragraph-2" Operative="true">Sch. 13 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fbe4279d87de2346585694015de259c9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="comq0xtc4-00025" SectionRef="section-20F-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/20F/1/b">s. 20F(1)(b)</CitationSubRef>
substituted (28.4.2022 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/33" id="comq0xtc4-00026" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="33" Title="Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022">Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33)</Citation>
,
<CitationSubRef CitationRef="comq0xtc4-00026" id="comq0xtc4-00027" SectionRef="section-2-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/2/6/a" Operative="true">ss. 2(6)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="comq0xtc4-00026" id="comq0xtc4-00028" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/33/section/3/4/b">3(4)(b)</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="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="cc177754187309" 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="cc162766598285" 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="cc192493201214" 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="cc116207843176" 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="cc131449057525" 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="M_C_0899b109-7f5d-4bba-e086-6fdac98a6e80" 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="d15e4" 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="d15e4" id="ccd11e10020231127124638403Z" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e10320231127124638403Z" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/66/5" Operative="true" SectionRef="regulation-66-5">66(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="d15e4" id="ccd11e10620231127124638403Z" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/134" SectionRef="regulation-134">regs. 134</CitationSubRef>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e10920231127124638403Z" URI="http://www.legislation.gov.uk/id/nisr/2008/256/regulation/258" SectionRef="regulation-258">258</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0a29cea904baf5c9a52f7de4dac54847" Type="C">
<Para>
<Text>
S. 11(1): sums amended (27.9.2023) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2023/143" id="c735o5l45-00007" Class="NorthernIrelandStatutoryRule" Year="2023" Number="143" Title="The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2023">The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2023 (S.R. 2023/143)</Citation>
,
<CitationSubRef CitationRef="c735o5l45-00007" id="c735o5l45-00008" SectionRef="article-1" URI="http://www.legislation.gov.uk/id/nisr/2023/143/article/1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c735o5l45-00007" id="c735o5l45-00009" SectionRef="article-5" URI="http://www.legislation.gov.uk/id/nisr/2023/143/article/5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2de20e3daad2cff5e1925346b2d92058" Type="C">
<Para>
<Text>
<CitationSubRef id="ccxfqe8e5-00006" SectionRef="section-11-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/1">S. 11(1)</CitationSubRef>
: sums modified (22.3.2024) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2024/69" id="ccxfqe8e5-00007" Class="NorthernIrelandStatutoryRule" Year="2024" Number="69" Title="The Social Security (2023 Benefits Up-rating) Order (Northern Ireland) 2024">The Social Security (2023 Benefits Up-rating) Order (Northern Ireland) 2024 (S.R. 2024/69)</Citation>
,
<CitationSubRef CitationRef="ccxfqe8e5-00007" id="ccxfqe8e5-00008" SectionRef="article-1" URI="http://www.legislation.gov.uk/id/nisr/2024/69/article/1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="ccxfqe8e5-00007" id="ccxfqe8e5-00009" SectionRef="article-5" URI="http://www.legislation.gov.uk/id/nisr/2024/69/article/5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c3f657158b0e0cf0dde3879d73cd444a" Type="C">
<Para>
<Text>
<CitationSubRef id="ccxg89dq5-00006" SectionRef="section-11-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/11/1">S. 11(1)</CitationSubRef>
: sums modified (8.4.2024) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2024/73" id="ccxg89dq5-00007" Class="NorthernIrelandStatutoryRule" Year="2024" Number="73" Title="The Social Security Benefits Up-rating Order (Northern Ireland) 2024">The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)</Citation>
,
<CitationSubRef CitationRef="ccxg89dq5-00007" id="ccxg89dq5-00008" SectionRef="article-1-1-c" URI="http://www.legislation.gov.uk/id/nisr/2024/73/article/1/1/c">arts. 1(1)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="ccxg89dq5-00007" id="ccxg89dq5-00009" SectionRef="article-5-2" URI="http://www.legislation.gov.uk/id/nisr/2024/73/article/5/2" Operative="true">5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>