Words in s. 36(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 49; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 36 inserted (14.3.1996 for certain purposes and 6.4.1996 for other purposes and otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(1); S.R. 1996/91, art. 2(a)(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes, 6.4.1996 for other specified purposes and otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(2); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)

S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes and otherwise 6.4.1997) for S. 37(1) by S.I. 1995/3213 (N.I. 22), art. 134(2); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)

S. 37(1)-(1C) substituted for s. 37(1)(1A) (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 95; S.R. 1999/72, art. 2(b), Sch.

Word in s. 37(1) substituted (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 6(2); S.I. 1999/3420, art. 2

Words in s. 37(1) substituted (with effect in accordance with Sch. 7 para. 10(4) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 10(2) (with s. 73)

S. 37(1ZA) repealed (with effect in accordance with Sch. 7 para. 10(4), Sch. 10 Pt. 6 Note 1(a) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 10(3), Sch. 10 Pt. 6 (with s. 73)

S. 37(1A)-(1E) substituted for s. 37(1A)-(1C) (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 6(3); S.I. 1999/3420, art. 2

Words inserted (8.7.2002 with effect for 2003-2004 and subsequent tax yeras) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 41

Words in s. 37(1A) substituted (6.4.2011) by The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036), arts. 1(1), 5(2)

Words in s. 37(1B) substituted (6.4.2011) by The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036), arts. 1(1), 5(3)

Words in s. 37(2)(b) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 50; S.R. 1999/149, art. 2(c), Sch. 2

S. 38(1) substituted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(3); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)

Words in s. 38(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 51; S.R. 1999/149, art. 2(c), Sch. 2

S. 38A and the cross-heading inserted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(4); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)

S. 38A inserted (14.3.1996 for certain purposes and 6.4.1996 for other purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(4); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)

S. 38A(1)-(2B) substituted (6.4.1999) for s. 38A(1) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 96; S.R. 1999/72, art. 2(b) Sch.

Words in s. 38A(1) substituted (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 7(2); S.I. 1999/3420, art. 2

Words in s. 38A(1) substituted (with effect in accordance with Sch. 7 para. 11(2) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 11(1) (with s. 73)

S. 38A(2)-(2D) substituted for s. 38A(2)-(2B) (22.12.1999 for certain purposes and otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 7(3); S.I. 1999/3420, art. 2

Words inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 42

Words in s. 38A(3) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(8)(a)

Words in s. 38A(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(2)(4)(a); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 38A(4) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(3); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(4)(b); S.R. 1999/149, art. 2(c), Sch. 2

Word in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(4)(b); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(4)(b); S.R. 1999/149, art. 2(c), Sch. 2

S. 38A(5A) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(8)(b)

S. 38A(8) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 52(5); S.R. 1999/149, art. 2(c), Sch. 2

S. 38A(9) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 17 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

S. 38B repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 18, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Words in s. 39(1)(4)(5)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 39(1) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 34; S.R. 1997/192, art. 2(b)

Words in s. 39(1)(b) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c.19), s. 6, Sch. 1 para. 43

Word in s. 39(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(3)(a); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 39(4) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(3)(b); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 39(5)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(4)(5); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 39(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(4); S.R. 1999/149, art. 2(c), Sch. 2

Word in s. 39(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(5); S.R. 1999/149, art. 2(c), Sch. 2

Word in s. 39(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(5); S.R. 1999/149, art. 2(c), Sch. 2

S. 39(6A) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(9)

S. 39(7) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 54(6); S.R. 1999/149, art. 2(c), Sch. 2

S. 39(8) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 19 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

S. 40 repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 20, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

S. 41(1) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 135(2); S.R. 1997/192, art. 2(b)

Words in s. 41(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 56(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 41(1) substituted (with effect in accordance with Sch. 7 para. 12(2) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 12(1) (with s. 73)

Words in s. 41(3) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 56(3); S.R. 1999/149, art. 2(c), Sch. 2

S. 41(3)(d) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 35, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 41(3)(e) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 135(4), 168, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 41(4) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 56(4); S.R. 1999/149, art. 2(c), Sch. 2

S. 41(5) added (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 21 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

S. 41A repealed (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 22, Sch. 6 Pt. 6 (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

S. 41B inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 136; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in s. 41B(1) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 58(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 41B(2) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 58(3); S.R. 1999/149, art. 2(c), Sch. 2

S. 41B(3) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 58(4); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 42(1) inserted (24.4.2000 for certain purposes, otherwise 9.4.2001) by S.I. 1999/3147 (N.I. 11), arts. 1(2), 67, Sch. 8 Pt. I para. 17(2) (with transitional provisions in art. 75(5)); S.R. 2000/133, art. 2(3), Sch. Pt. I

Words in s. 42(1) substituted (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1), Sch. 1 Pt. II para. 54(2); S.R. 1994/450, art. 2(d), Sch. Pt. IV

S. 42(1)(i) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 36; S.R. 1997/192, art. 2(b)

S. 42(2) repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(3), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

S. 42(3) substituted (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1), Sch. 1 Pt. II para. 54(4); S.R. 1994/450, art. 2(d), Sch. Pt. IV

S. 42(6)(b)(i) repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(5), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Words in s. 42(6)(b)(iii) substituted (16.12.1995) by S.I. 1995/3213 (NI 22), arts. 1(3)(a), 123, Sch. 2 Pt. III para. 19

Words in s. 42(6)(b)(iii) substituted (24.4.2000 for certain purposes, otherwise 9.4.2001) by S.I. 1999/3147 (N.I. 11), arts. 1(2), 67, Sch. 8 Pt. I para. 17(3) (with transitional provisions in art. 75(5)); S.R. 2000/133, art. 2(3), Sch. Pt. I

S. 42(8)(a) and the word “and” immediately following it repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(6), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

S. 42(9) repealed (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(7), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Words in s. 43(1) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. II para. 55, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Words in s. 43(1) inserted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 15(a)

Words in s. 43(1) inserted (14.1.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 18(a), 21(2); S.R. 2002/366, art. 2(2)

S. 43(1)(a) substituted (14.1.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 18(b), 21(2); S.R. 2002/366, art. 2(2)

Words in s. 43(1)(b) substituted (14.1.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 18(c), 21(2); S.R. 2002/366, art. 2(2)

Words in s. 43(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 15(b)(i)

Words in s. 43(3)(d) substituted (3.7.2002) by Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555), art. 20

Words in s. 43(3) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 15(b)(ii)

S. 43(6) added (1.12.1999 for certain purposes and otherwise 1.12.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 29(4); S.R. 2000/133, art. 2(3), Sch. Pt. IV

Words in s. 43(6) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 23(4); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

S. 43(7) added (1.12.1999 for certain purposes and 6.4.2002 otherwise) by S.I. 1999/3147 (N.I. 11), art. 17, Sch. 2 para. 5 (with transitional provisions in art. 75(1)); S.R. 2002/25, art. 2(b)

S. 43(8) added (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), arts. 1(2), 149(3) (with art. 285(5)); S.R. 2006/95, art. 2(c), Sch. Pt. 3

S. 43(9)-(11) added (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(5), 21(1); S.R. 2009/75, art. 2(a)(b)

S. 44 shall cease to have effect for specified purposes (6.4.1997) by S.I. 1995/3213 (N.I.22), art. 137(3)

S. 44(2)(b) repealed (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 137(2), 168, Sch. 5 Pt. III; S.R. 1996/91, arts. 2(b)(c), Sch. Pts. II III

Words in s. 44(2)(c) repealed (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 137(2), 168, Sch. 5 Pt. III; S.R. 1996/91, arts. 2(b)(c), Sch. Pts. II III

Words in s. 44(2)(c) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 16

Words in s. 44(2) substituted (13.4.1995) by S.I. 1994/1898 (NI 12), art. 13(1), Sch. 1 Pt. II para. 56; S.R. 1994/450, art. 2(d), Sch. Pt. IV

S. 44A and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 137(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

S. 44A inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 137(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in s. 44A(1) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 9 para. 44

Words in s. 44A(1)(a) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 23(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Words in s. 44A(1)(b) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 23(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Word in s. 44A(1) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 44

Words in s. 44A(5) inserted (20.11.2000) by 2000 c. 4 (N.I.), s. 34(1) (with s. 66(6))

S. 45 substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 12

S. 45 substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 12

Words in s. 45 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 59; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 45 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 59; S.R. 1999/149, art. 2(c), Sch. 2

S. 43(2) modified (6.4.1997) by S.R. 1996/509, reg. 6(3)

1992 c. 7

1992 c. 7.

1992 c. 7

1992 c. 7.

1992 c. 7.

1992 c. 7.

http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/II/2012-04-06Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2024-05-17Expert Participation2012-04-06 Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and DutiesChapter II Reduction in State Scheme Contributions and Social Security Benefits for Members of Certified Schemes Preliminary
36 Scope of Chapter II.

This Chapter has effect for the purpose—

(a)

of reducing the rates at which certain national insurance contributions are payable by or in respect of earners whose employment is contracted-out by reference to contracted-out occupational pension schemes;

(b)

of providing for contributions to be paid by the Inland Revenue in respect of earners who are members of money purchase contracted-out schemes and members ofappropriate personal pension schemes; and

(c)

of making provision concerning the payment of certain social security benefits payable in respect of members and former members of such schemes.

Reduced rates of contributions for members of salary related contracted-out schemes
37 Reduced rates of Class 1 contributions.(1)

Subsections (1A) to (1E) apply where—

(a)

the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and

(b)

the earner’s service in the employment is service which qualifies him for a pension provided by a salary related contracted-out scheme,

and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

(1ZA)

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

(1A)

The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) in respect of the earnings shall be reduced by an amount equal to 1.4 per cent of the relevant part of the earnings (“Amount R1”).

(1B)

The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3.4 per cent of the relevant part of the earnings (“Amount R2”).

(1C)

The aggregate of Amounts R1 and R2 shall be set off—

(a)

first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and

(b)

then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—

(i)

paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii)

in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992..

(1D)

If—

(a)

any balance remains, and

(b)

the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.

But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(1E)

If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

(2)

Where—

(a)

an earner has ceased to be employed in an employment; and

(b)

earnings are paid to him or for his benefit within the period of 6 weeks, or such other period as may be prescribed by regulations made by the Secretary of State, from the day on which he so ceased,

that employment shall be treated for the purposes of subsection (1) as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.

(3)

This section shall not affect the amount of any primary Class 1 contribution which is payable at a reduced rate by virtue of regulations under section 19(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (reduced rates for married women and widows).

38 Alteration of rates of contributions under s. 37.(1)

Whenever the Secretary of State makes an order under section 42 of the Pension Schemes Act 1993 (determination of reduced rates of Class 1 contributions for members of salary related contracted-out schemes), the order may also make corresponding provision for Northern Ireland.

(2)

An order under subsection (1) may contain consequential provisions altering any percentage for the time being specified in paragraph 2(3) of Schedule 3 as that percentage applies in relation to earnings paid or payable on or after the day as from which the order is to have effect.

Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes
38A Reduced rates of Class 1 contributions and rebates.(1)

Subsections (2) to (2D) and (3) apply where—

(a)

the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and

(b)

the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme,

and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

(2)

The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).

(2A)

The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).

(2B)

The aggregate of Amounts R1 and R2 shall be set off—

(a)

first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

(b)

then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—

(i)

paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii)

in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(2C)

If—

(a)

any balance remains, and

(b)

the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.

But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(2D)

If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

(3)

Subject to subsection (5A), The Inland Revenue shall, except in prescribed circumstances or in respect of prescribed periods, pay in respect of that earner and that tax week to the trustees or managers of the scheme or, in prescribed circumstances, to a prescribed person, the amount by which—

(a)

the appropriate age-related percentage of that part of those earnings,

exceeds

(b)

the appropriate flat-rate percentage of that part of those earnings.

(4)

Regulations made by the Secretary of State may make provisions—

(a)

as to the manner in which and time at which or period within which payments under subsection (3) are to be made,

(b)

for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,

(c)

for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.

(5)

If the Inland Revenuepay an amount under subsection (3) which theyare not required to pay or are not required to pay to the person to whom, or in respect of whom, the Inland Revenuepay it, the Inland Revenue may recover it from any person to whom, or in respect of whom, the Inland Revenue paid it.

(5A)

Where—

(a)

a payment under subsection (3) is due in respect of an earner, and

(b)

apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,

HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

(6)

Where—

(a)

an earner has ceased to be employed in an employment, and

(b)

earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,. that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it

(7)

Subsection (3) of section 37 applies for the purposes of this section as it applies for the purposes of that.

(8)

In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State.

(9)

For the purposes of this section “the appropriate age-related percentage” and “the appropriate flat-rate percentage”, in relation to a tax year beginning before the abolition date, are the percentages specified as such for that tax year in an order made under section 38B (as it had effect prior to that date).

38B Determination and alteration of rates of contributions, and rebates, applicable under section 38A.

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

Minimum contributions: members of appropriate personal pension schemes
39 Payment of minimum contributions to personal pension schemes.(1)

Subject to the following provisions of this Part, the Inland Revenue shall, except in such circumstances or in respect of such periods as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—

(a)

is over the age of 16 but has not attained pensionable age;

(b)

is not a married woman or widow who has made an election which is still operative that so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 shall be a liability to contribute at a reduced rate; and

(c)

is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.

(2)

Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the trustees or managers of the earner’s chosen scheme.

(3)

In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.

(4)

Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the Inland Revenueare required to pay minimum contributions, the duty of the Inland Revenue to pay them shall cease as from a date determined in accordance with regulations made by the Secretary of State.

(5)

If the Inland Revenuepay an amount by way of minimum contributions which they are not required to pay, the Inland Revenue may recover it—

(a)

from the person to whom the Inland Revenue paid it, or

(b)

from any person in respect of whom the Inland Revenue paid it.

(6)

If the Inland Revenuepay in respect of an earner an amount by way of minimum contributions which the Inland Revenueare required to pay, but do not pay it to the trustees or managers of the earner’s chosen scheme, the may recover it from the person to whom the Inland Revenue paid it or from the earner.

(6A)

Where—

(a)

a payment under subsection (1) is due in respect of an earner, and

(b)

apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,

HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

(7)

In this section “prescribed” means prescribed by regulations made by the Secretary of State.

(8)

In this section “the earner's chosen scheme” means the scheme which was immediately before the abolition date the earner's chosen scheme in accordance with section 40 (as it had effect prior to that date).

40 Earner’s chosen scheme.

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

41 Amount of minimum contributions.(1)

In relation to any tax week falling within a period for which the Inland Revenue are required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if he is paid otherwise than weekly).

(2)

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

(3)

Regulations made by the Secretary of State may make provision—

(a)

for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;

(b)

for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;

(c)

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

(d)

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

(e)

for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a . . .

(f)

as to the manner in which and time at which or period within which minimum contributions are to be made.

(4)

In subsection (3) “prescribed” means prescribed by regulations made by the Secretary of State.

(5)

For the purposes of this section “the appropriate age-related percentage”, in relation to a tax year beginning before the abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 41A (as it had effect prior to that date).

41A Alteration of rates of minimum contributions under section 41.

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

41B Money purchase and personal pension schemes: verification of ages(1)

Regulations made by the Secretary of State may make provision for the manner in which an earner’s age is to be verified in determining the appropriate age-related percentages for the purposes of section 38A and 41(1).

(2)

Information held by the Department or the Inland Revenue as to the age of any individual may, whether or not it was obtained in pursuance of regulations under subsection (1), be disclosed by the Department or the Inland Revenue

(a)

to the trustees or managers of a money purchase contracted-out scheme or an appropriate personal pension scheme, and

(b)

to such other persons as may be prescribed,

in connection with the making of payments under section 38A(3) or the payment of minimum contributions.

(3)

In this section “prescribed” means prescribed by regulations made by the Secretary of State.

Effect of entitlement to guaranteed minimum pensions on payment of social security benefits
42 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.(1)

Where for any period a person is entitled both—

(a)

to a Category A or Category B retirement pension, a widowed mother’s allowance , a widowed parent’s allowance , or a widow’s pension under the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and

(b)

to one or more guaranteed minimum pensions,

the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—

(i)

to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day,

(ii)

to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),

whichever is the less.

(2)

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

(3)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions; and

(b)

he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.

(4)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and

(c)

the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—

(3)

In subsection (2) above “the relevant amount” means an amount equal to the aggregate of—

(a)

the additional pension; and

(b)

the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,

reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.

.

(5)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and

(c)

the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,

for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.

(6)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled—

(i)

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

(ii)

to a Category A retirement pension under section 44 of that Act; or

(iii)

to a Category B retirement pension under section 48A , 48B or 48BB of that Act; and

(c)

the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—

(3)

In this paragraph “the relevant amount” means an amount equal to the aggregate of—

(a)

the additional pension; and

(b)

the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,

reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.

.

(7)

Where for any period—

(a)

a person is entitled to one or more guaranteed minimum pensions;

(b)

he is also entitled to any of the pensions under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 mentioned in subsection (6)(b); and

(c)

the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,

for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.

(8)

In this section “the relevant amount” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—

(a)

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

(b)

in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);

and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 11(1).

(9)

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

43 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.(1)

The reference in section 42(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower or surviving civil partner of an earner in any case where he is entitled to a benefit other than a widowed parent's allowance . . . only if—

(a)

he is also entitled to a Category B retirement pension by virtue of the earner's contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992); or

(b)

he is also entitled to a Category A retirement pension by virtue of section 41(5) of that Act .

(2)

For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a)

if its commencement had not been postponed, as mentioned in section 9(4); or

(b)

if there had not been made a transfer payment or transfer under regulations made by virtue of section 16 as a result of which—

(i)

he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and

(ii)

he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.

(3)

Where—

(a)

guaranteed minimum pensions provided for a member or the member’s widow, widower or surviving civil partner under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 15; and

(b)

either—

(i)

the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or

(ii)

it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and

(c)

any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and

(d)

the combined proceeds of—

(i)

any relevant policies and annuity contracts, and

(ii)

any cash sums paid or alternative arrangements made under the Financial Services Compensation Scheme ,

are inadequate to provide the whole of the amount secured,

the member and the member’s widow, widower or surviving civil partner shall be treated for the purposes of section 42 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s widow's, widower’s or surviving civil partner's guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).

(4)

A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 15 applies.

(5)

For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—

(a)

if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 17(1); or

(b)

if that pension had not been forfeited under provisions included in a scheme by virtue of section 17(2).

(6)

For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for section 10(2A) and any reduction under section 11A.

(7)

For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under Article 315A of the Insolvency (Northern Ireland) Order 1989 (recovery of excessive pension contributions).

(8)

For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.

(9)

For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rules.

(10)

Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 12(1) after the transfer.

(11)

In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.

44 Reduced benefits where minimum payments or minimum contributions paid.(1)

Subject to subsection (3), this subsection applies where for any period—

(a)

minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or

(b)

minimum contributions have been paid in respect of an earner under section 39.

(2)

Where subsection (1) applies then, for the purposes of section 42—

(a)

the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;

(b)

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

(c)

in prescribed circumstances . . . any widow, widower or surviving civil partner of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;

and where subsection (1)(b) applies, paragraphs (a) to (c) of this subsection apply also for the purposes of section47(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.

(3)

Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.

(4)

The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.

Effect of reduced contributions and rebates on social security benefits
44A Additional pension and other benefits.(1)

In relation to any tax week there—

(a)

the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week is reduced under section 37 or, in the case of a week falling before the abolition date, under section 38A (as it then had effect) , or

(b)

in the case of a week falling before the abolition date, an amount is paid under section 41(1) (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,

section 44(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no such primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).

(2)

Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Department may make a determination reducing or eliminating the application of subsection (1).

(3)

Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 1.

(4)

Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but to the extent only that amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).

(5)

In relation to earners where, by virtue of subsection (1), section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) or (5A)of that Act.

Women, married women and widows
45 Women, married women and widows.

The Department or as the case may be, the Secretary of State may make regulations modifying, in such manner as it or hethinks proper—

(a)

this Chapter in its application to women born on or after 6th April 1950, and

(b)

sections 37, 38, 42(1), 43(2) and (5) and 44, in their application to women who are or have been married.

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<references source="#">
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<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721281" marker="F1">
<p>
Words in s. 36(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c00973" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c00974" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00975" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c00976" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/49">Sch. 1 para. 49</ref>
;
<ref eId="c00977" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c00978" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c00979" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721291" marker="F2">
<p>
Words in s. 36 inserted (14.3.1996 for certain purposes and 6.4.1996 for other purposes and otherwise 6.4.1997) by
<ref eId="c00981" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00982" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/134/1">art. 134(1)</ref>
;
<ref eId="c00983" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00984" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/a/d">art. 2(a)(d)</ref>
,
<ref eId="c00985" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c00986" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00987" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721301" marker="F3">
<p>
S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes, 6.4.1996 for other specified purposes and otherwise 6.4.1997) by
<ref eId="c01048" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01049" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/134/2">art. 134(2)</ref>
;
<ref eId="c01050" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01051" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/a/d">art. 2(a)(d)</ref>
,
<ref eId="c01052" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/I">Sch. Pts. I</ref>
IV;
<ref eId="c01053" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01054" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721521" marker="F4">
<p>
S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes and otherwise 6.4.1997) for S. 37(1) by
<ref eId="c00989" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c00990" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/134/2">art. 134(2)</ref>
;
<ref eId="c00991" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c00992" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/a/d">art. 2(a)(d)</ref>
,
<ref eId="c00993" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/I">Sch. Pts. I</ref>
IV;
<ref eId="c00994" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c00995" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721531" marker="F5">
<p>
S. 37(1)-(1C) substituted for s. 37(1)(1A) (6.4.1999) by
<ref eId="c00997" href="http://www.legislation.gov.uk/id/nisi/1998/1506">S.I. 1998/1506 (N.I. 10)</ref>
,
<ref eId="c00998" class="subref" href="http://www.legislation.gov.uk/id/nisi/1998/1506/article/78/1">art. 78(1)</ref>
,
<ref eId="c00999" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1998/1506/schedule/6/paragraph/95">Sch. 6 para. 95</ref>
;
<ref eId="c01000" href="http://www.legislation.gov.uk/id/nisr/1999/72">S.R. 1999/72</ref>
,
<ref eId="c01001" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/72/article/2/b">art. 2(b)</ref>
,
<ref eId="c01002" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/72/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721541" marker="F6">
<p>
Word in s. 37(1) substituted (22.12.1999 for certain purposes and otherwise 6.4.2000) by
<ref eId="c01004" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/74">s. 74</ref>
,
<ref eId="c01006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/10/paragraph/6/2">Sch. 10 para. 6(2)</ref>
;
<ref eId="c01007" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="c01008" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7cac8082612f9a949d4f3d093f4b60d1" marker="F7">
<p>
Words in s. 37(1) substituted (with effect in accordance with Sch. 7 para. 10(4) of the amending Act) by
<ref eId="c5gogq8m3-00007" href="http://www.legislation.gov.uk/id/nia/2008/13">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</ref>
,
<ref eId="c5gogq8m3-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2">s. 118(2)</ref>
,
<ref eId="c5gogq8m3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/10/2">Sch. 7 para. 10(2)</ref>
(with
<ref eId="c5gogq8m3-00010" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-546ab67c8113f77fd8fb427eb97bbffb" marker="F8">
<p>
S. 37(1ZA) repealed (with effect in accordance with Sch. 7 para. 10(4), Sch. 10 Pt. 6 Note 1(a) of the amending Act) by
<ref eId="c5gogq8m3-00016" href="http://www.legislation.gov.uk/id/nia/2008/13">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</ref>
,
<ref eId="c5gogq8m3-00017" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2">s. 118(2)</ref>
,
<ref eId="c5gogq8m3-00018" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/10/3">Sch. 7 para. 10(3)</ref>
,
<ref eId="c5gogq8m3-00019" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/VI">Sch. 10 Pt. 6</ref>
(with
<ref eId="c5gogq8m3-00020" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721551" marker="F9">
<p>
S. 37(1A)-(1E) substituted for s. 37(1A)-(1C) (22.12.1999 for certain purposes and otherwise 6.4.2000) by
<ref eId="c01010" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/74">s. 74</ref>
,
<ref eId="c01012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/10/paragraph/6/3">Sch. 10 para. 6(3)</ref>
;
<ref eId="c01013" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="c01014" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17185051" marker="F10">
<p>
Words inserted (8.7.2002 with effect for 2003-2004 and subsequent tax yeras) by
<ref eId="c01015" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="c01016" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/19/section/6">s. 6</ref>
,
<ref eId="c01017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/41">Sch. 1 para. 41</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0567c9600e0dd61106def642d7896ea9" marker="F11">
<p>
Words in s. 37(1A) substituted (6.4.2011) by
<ref eId="cas4i56l3-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1036">The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036)</ref>
,
<ref eId="cas4i56l3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/1/1">arts. 1(1)</ref>
,
<ref eId="cas4i56l3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/5/2">5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d0021665a133bb7318d7dd4e7fbc6ce2" marker="F12">
<p>
Words in s. 37(1B) substituted (6.4.2011) by
<ref eId="cas4i56l3-00016" href="http://www.legislation.gov.uk/id/uksi/2011/1036">The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 (S.I. 2011/1036)</ref>
,
<ref eId="cas4i56l3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/1/1">arts. 1(1)</ref>
,
<ref eId="cas4i56l3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1036/article/5/3">5(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721581" marker="F13">
<p>
Words in s. 37(2)(b) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01023" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01024" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01025" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01026" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/50">Sch. 1 para. 50</ref>
;
<ref eId="c01027" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01028" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01029" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721621" marker="F14">
<p>
S. 38(1) substituted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by
<ref eId="c01032" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01033" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/134/3">art. 134(3)</ref>
;
<ref eId="c01034" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01035" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/a/d">art. 2(a)(d)</ref>
,
<ref eId="c01036" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/I">Sch. Pts. I</ref>
IV;
<ref eId="c01037" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01038" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721631" marker="F15">
<p>
Words in s. 38(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01040" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01041" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01042" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01043" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/51">Sch. 1 para. 51</ref>
;
<ref eId="c01044" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01045" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01046" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721651" marker="F16">
<p>
S. 38A and the cross-heading inserted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by
<ref eId="c01152" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01153" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/134/4">art. 134(4)</ref>
;
<ref eId="c01154" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01155" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/a/d">art. 2(a)(d)</ref>
,
<ref eId="c01156" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/I">Sch. Pts. I</ref>
IV;
<ref eId="c01157" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01158" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721941" marker="F17">
<p>
S. 38A inserted (14.3.1996 for certain purposes and 6.4.1996 for other purposes otherwise 6.4.1997) by
<ref eId="c01056" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01057" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/134/4">art. 134(4)</ref>
;
<ref eId="c01058" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01059" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/a/d">art. 2(a)(d)</ref>
,
<ref eId="c01060" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/I">Sch. Pts. I</ref>
IV;
<ref eId="c01061" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01062" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721951" marker="F18">
<p>
S. 38A(1)-(2B) substituted (6.4.1999) for s. 38A(1) by
<ref eId="c01064" href="http://www.legislation.gov.uk/id/nisi/1998/1506">S.I. 1998/1506 (N.I. 10)</ref>
,
<ref eId="c01065" class="subref" href="http://www.legislation.gov.uk/id/nisi/1998/1506/article/1/2">arts. 1(2)</ref>
,
<ref eId="c01066" class="subref" href="http://www.legislation.gov.uk/id/nisi/1998/1506/article/78/1">78(1)</ref>
,
<ref eId="c01067" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1998/1506/schedule/6/paragraph/96">Sch. 6 para. 96</ref>
;
<ref eId="c01068" href="http://www.legislation.gov.uk/id/nisr/1999/72">S.R. 1999/72</ref>
,
<ref eId="c01069" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/72/article/2/b/schedule">art. 2(b) Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721961" marker="F19">
<p>
Words in s. 38A(1) substituted (22.12.1999 for certain purposes and otherwise 6.4.2000) by
<ref eId="c01071" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01072" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/74">s. 74</ref>
,
<ref eId="c01073" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/10/paragraph/7/2">Sch. 10 para. 7(2)</ref>
;
<ref eId="c01074" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="c01075" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-eff3de7810bb5e70f066ca3b5396f95d" marker="F20">
<p>
Words in s. 38A(1) substituted (with effect in accordance with Sch. 7 para. 11(2) of the amending Act) by
<ref eId="c5gpest53-00007" href="http://www.legislation.gov.uk/id/nia/2008/13">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</ref>
,
<ref eId="c5gpest53-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2">s. 118(2)</ref>
,
<ref eId="c5gpest53-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/11/1">Sch. 7 para. 11(1)</ref>
(with
<ref eId="c5gpest53-00010" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721971" marker="F21">
<p>
S. 38A(2)-(2D) substituted for s. 38A(2)-(2B) (22.12.1999 for certain purposes and otherwise 6.4.2000) by
<ref eId="c01077" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01078" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/74">s. 74</ref>
,
<ref eId="c01079" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/10/paragraph/7/3">Sch. 10 para. 7(3)</ref>
;
<ref eId="c01080" href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref eId="c01081" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17185081" marker="F22">
<p>
Words inserted (8.7.2002) by
<ref eId="c01082" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="c01083" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/19/section/6">s. 6</ref>
,
<ref eId="c01084" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/42">Sch. 1 para. 42</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-132bd3b6a5119ead523182c2d103fd42" marker="F23">
<p>
Words in s. 38A(3) inserted (6.4.2012) by
<ref eId="ce5hnqmr3-00029" href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref eId="ce5hnqmr3-00030" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b">arts. 1(b)</ref>
,
<ref eId="ce5hnqmr3-00031" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/8/a">4(8)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11721991" marker="F24">
<p>
Words in s. 38A(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01087" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01088" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01089" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01090" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/52/2/4/a">Sch. 1 para. 52(2)(4)(a)</ref>
;
<ref eId="c01091" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01092" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01093" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722001" marker="F25">
<p>
Words in s. 38A(4) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01095" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01096" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01097" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01098" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/52/3">Sch. 1 para. 52(3)</ref>
;
<ref eId="c01099" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01100" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01101" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722021" marker="F26">
<p>
Words in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01103" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01104" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01105" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01106" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/52/4/b">Sch. 1 para. 52(4)(b)</ref>
;
<ref eId="c01107" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01108" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01109" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722031" marker="F27">
<p>
Word in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01111" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01112" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01113" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01114" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/52/4/b">Sch. 1 para. 52(4)(b)</ref>
;
<ref eId="c01115" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01116" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01117" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722041" marker="F28">
<p>
Words in s. 38A(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01119" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01120" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01121" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01122" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/52/4/b">Sch. 1 para. 52(4)(b)</ref>
;
<ref eId="c01123" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01124" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01125" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9d8466eb725148a91e12b66949c043b0" marker="F29">
<p>
S. 38A(5A) inserted (6.4.2012) by
<ref eId="ce5hnqmr3-00007" href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref eId="ce5hnqmr3-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b">arts. 1(b)</ref>
,
<ref eId="ce5hnqmr3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/8/b">4(8)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722101" marker="F30">
<p>
S. 38A(8) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01127" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01128" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01129" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01130" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/52/5">Sch. 1 para. 52(5)</ref>
;
<ref eId="c01131" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01132" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01133" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d660e24454ea8fc4af2a1d1ce81ef570" marker="F31">
<p>
S. 38A(9) added (6.4.2012) by
<ref eId="ce5hnqmr3-00016" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5hnqmr3-00017" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5hnqmr3-00018" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5hnqmr3-00019" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/17">Sch. 4 para. 17</ref>
(with
<ref eId="ce5hnqmr3-00020" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5hnqmr3-00021" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5hnqmr3-00022" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5f56af08ded5f8a2f5e3ac7c0fc95023" marker="F32">
<p>
S. 38B repealed (6.4.2012) by
<ref eId="ce5hxal53-00006" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5hxal53-00007" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5hxal53-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5hxal53-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/18">Sch. 4 para. 18</ref>
,
<ref eId="ce5hxal53-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6">Sch. 6 Pt. 6</ref>
(with
<ref eId="ce5hxal53-00011" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5hxal53-00012" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5hxal53-00013" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722151" marker="F33">
<p>
Words in s. 39(1)(4)(5)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01160" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01161" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01162" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01163" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/2">Sch. 1 para. 54(2)</ref>
;
<ref eId="c01164" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01165" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01166" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722161" marker="F34">
<p>
Words in s. 39(1) inserted (6.4.1997) by
<ref eId="c01168" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01169" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01170" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/34">Sch. 3 para. 34</ref>
;
<ref eId="c01171" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01172" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17185111" marker="F35">
<p>
Words in s. 39(1)(b) substituted (8.7.2002) by
<ref eId="c01174" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c.19)</ref>
,
<ref eId="c01175" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/19/section/6">s. 6</ref>
,
<ref eId="c01176" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/43">Sch. 1 para. 43</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722181" marker="F36">
<p>
Word in s. 39(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01178" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01179" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01180" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01181" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/3/a">Sch. 1 para. 54(3)(a)</ref>
;
<ref eId="c01182" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01183" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01184" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722201" marker="F37">
<p>
Words in s. 39(4) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01186" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01187" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01188" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01189" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/3/b">Sch. 1 para. 54(3)(b)</ref>
;
<ref eId="c01190" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01191" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01192" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722221" marker="F38">
<p>
Words in s. 39(5)(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01194" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01195" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01196" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01197" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/4/5">Sch. 1 para. 54(4)(5)</ref>
;
<ref eId="c01198" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01199" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01200" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722231" marker="F39">
<p>
Words in s. 39(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01202" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01203" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01204" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01205" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/4">Sch. 1 para. 54(4)</ref>
;
<ref eId="c01206" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01207" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01208" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722301" marker="F40">
<p>
Word in s. 39(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01210" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01211" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01212" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01213" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/5">Sch. 1 para. 54(5)</ref>
;
<ref eId="c01214" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01215" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01216" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722311" marker="F41">
<p>
Word in s. 39(6) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01218" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01219" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01220" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01221" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/5">Sch. 1 para. 54(5)</ref>
;
<ref eId="c01222" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01223" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01224" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-16c91310c05c4a26307822f22dff1fa0" marker="F42">
<p>
S. 39(6A) inserted (6.4.2012) by
<ref eId="ce5ia9c83-00007" href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref eId="ce5ia9c83-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b">arts. 1(b)</ref>
,
<ref eId="ce5ia9c83-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/9">4(9)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722331" marker="F43">
<p>
S. 39(7) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01226" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01227" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01228" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01229" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/54/6">Sch. 1 para. 54(6)</ref>
;
<ref eId="c01230" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01231" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01232" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4649b29565996eafa49cc729658f9fd8" marker="F44">
<p>
S. 39(8) added (6.4.2012) by
<ref eId="ce5ia9c83-00016" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5ia9c83-00017" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5ia9c83-00018" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5ia9c83-00019" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/19">Sch. 4 para. 19</ref>
(with
<ref eId="ce5ia9c83-00020" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5ia9c83-00021" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5ia9c83-00022" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-de354d9d464b5c3ab49f5033a20fafed" marker="F45">
<p>
S. 40 repealed (6.4.2012) by
<ref eId="ce5ieon83-00006" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5ieon83-00007" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5ieon83-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5ieon83-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/20">Sch. 4 para. 20</ref>
,
<ref eId="ce5ieon83-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6">Sch. 6 Pt. 6</ref>
(with
<ref eId="ce5ieon83-00011" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5ieon83-00012" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5ieon83-00013" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722511" marker="F46">
<p>
S. 41(1) substituted (6.4.1997) by
<ref eId="c01284" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01285" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/135/2">art. 135(2)</ref>
;
<ref eId="c01286" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01287" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722521" marker="F47">
<p>
Words in s. 41(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01289" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01290" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01291" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01292" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/56/2">Sch. 1 para. 56(2)</ref>
;
<ref eId="c01293" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01294" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01295" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1b6b2cef87dc7a523b05de2c0441a270" marker="F48">
<p>
Words in s. 41(1) substituted (with effect in accordance with Sch. 7 para. 12(2) of the amending Act) by
<ref eId="c6aklunb3-00007" href="http://www.legislation.gov.uk/id/nia/2008/13">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</ref>
,
<ref eId="c6aklunb3-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2">s. 118(2)</ref>
,
<ref eId="c6aklunb3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/7/paragraph/12/1">Sch. 7 para. 12(1)</ref>
(with
<ref eId="c6aklunb3-00010" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722541" marker="F49">
<p>
Words in s. 41(3) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01304" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01305" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01306" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01307" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/56/3">Sch. 1 para. 56(3)</ref>
;
<ref eId="c01308" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01309" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01310" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722551" marker="F50">
<p>
S. 41(3)(d) repealed (6.4.1997) by
<ref eId="c01312" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01313" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01314" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01315" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/35">Sch. 3 para. 35</ref>
,
<ref eId="c01316" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01317" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01318" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722561" marker="F51">
<p>
Words in s. 41(3)(e) repealed (6.4.1997) by
<ref eId="c01320" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01321" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/135/4">arts. 135(4)</ref>
,
<ref eId="c01322" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01323" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01324" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01325" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722571" marker="F52">
<p>
S. 41(4) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01327" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01328" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01329" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01330" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/56/4">Sch. 1 para. 56(4)</ref>
;
<ref eId="c01331" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01332" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01333" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-816949fb494579162e7793601f90d692" marker="F53">
<p>
S. 41(5) added (6.4.2012) by
<ref eId="ce5ig60t3-00007" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5ig60t3-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5ig60t3-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5ig60t3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/21">Sch. 4 para. 21</ref>
(with
<ref eId="ce5ig60t3-00011" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5ig60t3-00012" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5ig60t3-00013" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-69e31093c389e7f50924fe7e3f030180" marker="F54">
<p>
S. 41A repealed (6.4.2012) by
<ref eId="ce5iixc13-00006" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5iixc13-00007" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5iixc13-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5iixc13-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/22">Sch. 4 para. 22</ref>
,
<ref eId="ce5iixc13-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/6">Sch. 6 Pt. 6</ref>
(with
<ref eId="ce5iixc13-00011" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5iixc13-00012" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5iixc13-00013" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722621" marker="F55">
<p>
S. 41B inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01351" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01352" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/136">art. 136</ref>
;
<ref eId="c01353" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01354" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01355" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01356" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01357" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722631" marker="F56">
<p>
Words in s. 41B(1) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01359" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01360" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01361" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01362" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/58/2">Sch. 1 para. 58(2)</ref>
;
<ref eId="c01363" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01364" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01365" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722641" marker="F57">
<p>
Words in s. 41B(2) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01367" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01368" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01369" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01370" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/58/3">Sch. 1 para. 58(3)</ref>
;
<ref eId="c01371" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01372" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01373" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722661" marker="F58">
<p>
S. 41B(3) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01375" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01376" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01377" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01378" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/58/4">Sch. 1 para. 58(4)</ref>
;
<ref eId="c01379" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01380" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01381" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722981" marker="F59">
<p>
Words in s. 42(1) inserted (24.4.2000 for certain purposes, otherwise 9.4.2001) by
<ref eId="c01383" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01384" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/2">arts. 1(2)</ref>
,
<ref eId="c01385" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/67">67</ref>
,
<ref eId="c01386" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/8/part/I/paragraph/17/2">Sch. 8 Pt. I para. 17(2)</ref>
(with transitional provisions in
<ref eId="c01387" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/5">art. 75(5)</ref>
);
<ref eId="c01388" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01389" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01390" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11722991" marker="F60">
<p>
Words in s. 42(1) substituted (13.4.1995) by
<ref eId="c01392" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1), Sch. 1 Pt. II para. 54(2);
<ref eId="c01393" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01394" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01395" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723011" marker="F61">
<p>
S. 42(1)(i) substituted (6.4.1997) by
<ref eId="c01398" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01399" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01400" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/36">Sch. 3 para. 36</ref>
;
<ref eId="c01401" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01402" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723021" marker="F62">
<p>
S. 42(2) repealed (13.4.1995) by
<ref eId="c01404" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(3), Sch. 2;
<ref eId="c01405" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01406" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01407" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723031" marker="F63">
<p>
S. 42(3) substituted (13.4.1995) by
<ref eId="c01409" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1), Sch. 1 Pt. II para. 54(4);
<ref eId="c01410" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01411" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01412" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723051" marker="F64">
<p>
S. 42(6)(b)(i) repealed (13.4.1995) by
<ref eId="c01415" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(5), Sch. 2;
<ref eId="c01416" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01417" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01418" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723061" marker="F65">
<p>
Words in s. 42(6)(b)(iii) substituted (16.12.1995) by
<ref eId="c01420" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), arts. 1(3)(a), 123, Sch. 2 Pt. III para. 19
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723071" marker="F66">
<p>
Words in s. 42(6)(b)(iii) substituted (24.4.2000 for certain purposes, otherwise 9.4.2001) by
<ref eId="c01422" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01423" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/2">arts. 1(2)</ref>
,
<ref eId="c01424" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/67">67</ref>
,
<ref eId="c01425" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/8/part/I/paragraph/17/3">Sch. 8 Pt. I para. 17(3)</ref>
(with transitional provisions in
<ref eId="c01426" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/5">art. 75(5)</ref>
);
<ref eId="c01427" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01428" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01429" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723081" marker="F67">
<p>
S. 42(8)(a) and the word “and” immediately following it repealed (13.4.1995) by
<ref eId="c01431" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(6), Sch. 2;
<ref eId="c01432" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01433" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01434" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723091" marker="F68">
<p>
S. 42(9) repealed (13.4.1995) by
<ref eId="c01436" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1)(2), Sch. 1 Pt. II para. 54(7), Sch. 2;
<ref eId="c01437" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01438" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01439" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723141" marker="F69">
<p>
Words in s. 43(1) repealed (13.4.1995) by
<ref eId="c01441" href="http://www.legislation.gov.uk/id/nisi/1994/1898">S.I. 1994/1898 (N.I. 12)</ref>
,
<ref eId="c01442" class="subref" href="http://www.legislation.gov.uk/id/nisi/1994/1898/article/13/1/2">art. 13(1)(2)</ref>
,
<ref eId="c01443" class="subref" href="http://www.legislation.gov.uk/id/nisi/1994/1898/schedule/1/part/II/paragraph/55">Sch. 1 Pt. II para. 55</ref>
,
<ref eId="c01444" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1994/1898/schedule/2">Sch. 2</ref>
;
<ref eId="c01445" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01446" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01447" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d09308d8ee9e89bb2d4c3f12fb36b26" marker="F70">
<p>
Words in s. 43(1) inserted (5.12.2005) by
<ref eId="crakn68e2-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crakn68e2-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crakn68e2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/15/a">Sch. 1 para. 15(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2f75e8fd8381305a833f7acf02f27f5a" marker="F71">
<p>
Words in s. 43(1) inserted (14.1.2003) by
<ref eId="cmkc9iho2-00007" href="http://www.legislation.gov.uk/id/nia/2002/14">State Pension Credit Act (Northern Ireland) 2002 (c. 14)</ref>
,
<ref eId="cmkc9iho2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2002/14/section/18/a">ss. 18(a)</ref>
,
<ref eId="cmkc9iho2-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2002/14/section/21/2">21(2)</ref>
;
<ref eId="cmkc9iho2-00010" href="http://www.legislation.gov.uk/id/nisr/2002/366">S.R. 2002/366</ref>
,
<ref eId="cmkc9iho2-00011" class="subref" href="http://www.legislation.gov.uk/id/nisr/2002/366/article/2/2">art. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-35a0c7c1b05ec8da8d9c91219edc502c" marker="F72">
<p>
S. 43(1)(a) substituted (14.1.2003) by
<ref eId="cmkc9iho2-00019" href="http://www.legislation.gov.uk/id/nia/2002/14">State Pension Credit Act (Northern Ireland) 2002 (c. 14)</ref>
,
<ref eId="cmkc9iho2-00020" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2002/14/section/18/b">ss. 18(b)</ref>
,
<ref eId="cmkc9iho2-00021" class="subref" href="http://www.legislation.gov.uk/id/nia/2002/14/section/21/2">21(2)</ref>
;
<ref eId="cmkc9iho2-00022" href="http://www.legislation.gov.uk/id/nisr/2002/366">S.R. 2002/366</ref>
,
<ref eId="cmkc9iho2-00023" class="subref" href="http://www.legislation.gov.uk/id/nisr/2002/366/article/2/2">art. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-97a1ea05064fb32a105c1c9707b18810" marker="F73">
<p>
Words in s. 43(1)(b) substituted (14.1.2003) by
<ref eId="cmkc9iho2-00030" href="http://www.legislation.gov.uk/id/nia/2002/14">State Pension Credit Act (Northern Ireland) 2002 (c. 14)</ref>
,
<ref eId="cmkc9iho2-00031" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2002/14/section/18/c">ss. 18(c)</ref>
,
<ref eId="cmkc9iho2-00032" class="subref" href="http://www.legislation.gov.uk/id/nia/2002/14/section/21/2">21(2)</ref>
;
<ref eId="cmkc9iho2-00033" href="http://www.legislation.gov.uk/id/nisr/2002/366">S.R. 2002/366</ref>
,
<ref eId="cmkc9iho2-00034" class="subref" href="http://www.legislation.gov.uk/id/nisr/2002/366/article/2/2">art. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f6e5c085efb01200b16094cf79188974" marker="F74">
<p>
Words in s. 43(3) substituted (5.12.2005) by
<ref eId="crakn68e2-00016" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crakn68e2-00017" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crakn68e2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/15/b/i">Sch. 1 para. 15(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17193171" marker="F75">
<p>
Words in s. 43(3)(d) substituted (3.7.2002) by
<ref eId="c01452" href="http://www.legislation.gov.uk/id/uksi/2002/1555">Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555)</ref>
,
<ref eId="c01453" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1555/article/20">art. 20</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3a66905d0bdb1a9b0b76e7b7af3d08cc" marker="F76">
<p>
Words in s. 43(3) substituted (5.12.2005) by
<ref eId="crakn68e2-00025" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="crakn68e2-00026" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="crakn68e2-00027" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/15/b/ii">Sch. 1 para. 15(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723171" marker="F77">
<p>
S. 43(6) added (1.12.1999 for certain purposes and otherwise 1.12.2000) by
<ref eId="c01455" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01456" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref eId="c01457" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/29/4">29(4)</ref>
;
<ref eId="c01458" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01459" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01460" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-91b1c4b4a9819a8f295f601facf5fca1" marker="F78">
<p>
Words in s. 43(6) inserted (24.2.2003) by
<ref eId="cmkdas0o2-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref eId="cmkdas0o2-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">s. 458(1)</ref>
,
<ref eId="cmkdas0o2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/23/4">Sch. 11 para. 23(4)</ref>
;
<ref eId="cmkdas0o2-00010" href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref eId="cmkdas0o2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref eId="cmkdas0o2-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref eId="cmkdas0o2-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
<ref eId="cmkdas0o2-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref eId="cmkdas0o2-00015" href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
,
<ref eId="cmkc9iho2-00034n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/2002/366/article/14">art. 14</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723181" marker="F79">
<p>
S. 43(7) added (1.12.1999 for certain purposes and 6.4.2002 otherwise) by
<ref eId="c01462" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01463" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">art. 17</ref>
,
<ref eId="c01464" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/5">Sch. 2 para. 5</ref>
(with transitional provisions in
<ref eId="c01465" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
);
<ref eId="c01466" href="http://www.legislation.gov.uk/id/nisr/2002/25">S.R. 2002/25</ref>
,
<ref eId="c01467" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2002/25/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-abdfa15a98c4d79eac1d111ff2d33555" marker="F80">
<p>
S. 43(8) added (6.4.2006) by
<ref eId="c3mrdety3-00007" href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref eId="c3mrdety3-00008" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref eId="c3mrdety3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/149/3">149(3)</ref>
(with
<ref eId="c3mrdety3-00010" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref eId="c3mrdety3-00011" href="http://www.legislation.gov.uk/id/nisr/2006/95">S.R. 2006/95</ref>
,
<ref eId="c3mrdety3-00012" class="subref" href="http://www.legislation.gov.uk/id/nisr/2006/95/article/2/c">art. 2(c)</ref>
,
<ref eId="c3mrdety3-00013" class="subref" href="http://www.legislation.gov.uk/id/nisr/2006/95/schedule/part/3">Sch. Pt. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ad3bf6f74909b24bf4f044d59e6f0cf9" marker="F81">
<p>
S. 43(9)-(11) added (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by
<ref eId="caqn8hss3-00007" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="caqn8hss3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/section/12/5">ss. 12(5)</ref>
,
<ref eId="caqn8hss3-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
;
<ref eId="caqn8hss3-00010" href="http://www.legislation.gov.uk/id/nisr/2009/75">S.R. 2009/75</ref>
,
<ref eId="caqn8hss3-00011" class="subref" href="http://www.legislation.gov.uk/id/nisr/2009/75/article/2/a">art. 2(a)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723301" marker="F82">
<p>
S. 44 shall cease to have effect for specified purposes (6.4.1997) by
<ref eId="c01469" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I.22)</ref>
,
<ref eId="c01470" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/137/3">art. 137(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723311" marker="F83">
<p>
S. 44(2)(b) repealed (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c01472" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01473" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/137/2">art. 137(2)</ref>
,
<ref eId="c01474" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01475" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01476" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01477" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b/c">arts. 2(b)(c)</ref>
,
<ref eId="c01478" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pts. II</ref>
III
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723321" marker="F84">
<p>
Words in s. 44(2)(c) repealed (14.3.1996 for certain purposes otherwise 6.4.1996) by
<ref eId="c01480" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01481" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/137/2">art. 137(2)</ref>
,
<ref eId="c01482" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01483" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01484" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01485" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/b/c">arts. 2(b)(c)</ref>
,
<ref eId="c01486" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/II">Sch. Pts. II</ref>
III
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-38e04f02a693e100bac7667f98d55bc2" marker="F85">
<p>
Words in s. 44(2)(c) substituted (5.12.2005) by
<ref eId="cram72862-00007" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="cram72862-00008" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="cram72862-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/16">Sch. 1 para. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723331" marker="F86">
<p>
Words in s. 44(2) substituted (13.4.1995) by
<ref eId="c01488" href="http://www.legislation.gov.uk/id/uksi/1994/1898">S.I. 1994/1898</ref>
(NI 12), art. 13(1), Sch. 1 Pt. II para. 56;
<ref eId="c01489" href="http://www.legislation.gov.uk/id/nisr/1994/450">S.R. 1994/450</ref>
,
<ref eId="c01490" class="subref" href="http://www.legislation.gov.uk/id/nisr/1994/450/article/2/d">art. 2(d)</ref>
,
<ref eId="c01491" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1994/450/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723351" marker="F87">
<p>
S. 44A and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01514" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01515" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/137/1">art. 137(1)</ref>
;
<ref eId="c01516" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01517" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01518" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01519" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01520" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723371" marker="F88">
<p>
S. 44A inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01494" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01495" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/137/1">art. 137(1)</ref>
;
<ref eId="c01496" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01497" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01498" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01499" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01500" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17185171" marker="F89">
<p>
Words in s. 44A(1) inserted (8.7.2002) by
<ref eId="c01502" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="c01503" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/19/section/6">s. 6</ref>
,
<ref eId="c01504" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/9/paragraph/44">Sch. 9 para. 44</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-804b017bf3cb3f84af42624c9c4ef10c" marker="F90">
<p>
Words in s. 44A(1)(a) substituted (6.4.2012) by
<ref eId="ce5ik2743-00007" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5ik2743-00008" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5ik2743-00009" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5ik2743-00010" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/23/2">Sch. 4 para. 23(2)</ref>
(with
<ref eId="ce5ik2743-00011" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5ik2743-00012" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5ik2743-00013" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bc961d90dc91b76d5b151d708c94a3aa" marker="F91">
<p>
Words in s. 44A(1)(b) substituted (6.4.2012) by
<ref eId="ce5ik2743-00020" href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref eId="ce5ik2743-00021" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref eId="ce5ik2743-00022" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref eId="ce5ik2743-00023" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/23/3">Sch. 4 para. 23(3)</ref>
(with
<ref eId="ce5ik2743-00024" class="subref" href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref eId="ce5ik2743-00025" href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref eId="ce5ik2743-00026" class="subref" href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17185191" marker="F92">
<p>
Word in s. 44A(1) inserted (8.7.2002) by
<ref eId="c01506" href="http://www.legislation.gov.uk/id/ukpga/2002/19">National Insurance Contributions Act 2002 (c. 19)</ref>
,
<ref eId="c01507" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/19/section/6">s. 6</ref>
,
<ref eId="c01508" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/19/schedule/1/paragraph/44">Sch. 1 para. 44</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723381" marker="F93">
<p>
Words in s. 44A(5) inserted (20.11.2000) by
<ref eId="c01510" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref eId="c01511" class="subref operative" href="http://www.legislation.gov.uk/id/nia/2000/4/section/34/1">s. 34(1)</ref>
(with
<ref eId="c01512" class="subref" href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723391" marker="F94">
<p>
S. 45 substituted (16.12.1995) by
<ref eId="c01543" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01544" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/3">arts. 1(3)</ref>
,
<ref eId="c01545" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/123">123</ref>
,
<ref eId="c01546" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/2/part/III/paragraph/12">Sch. 2 Pt. III para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723411" marker="F95">
<p>
S. 45 substituted (16.12.1995) by
<ref eId="c01522" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01523" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/3">arts. 1(3)</ref>
,
<ref eId="c01524" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/123">123</ref>
,
<ref eId="c01525" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/2/part/III/paragraph/12">Sch. 2 Pt. III para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723421" marker="F96">
<p>
Words in s. 45 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01527" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01528" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01529" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01530" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/59">Sch. 1 para. 59</ref>
;
<ref eId="c01531" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01532" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01533" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723431" marker="F97">
<p>
Words in s. 45 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01535" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01536" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01537" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01538" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/59">Sch. 1 para. 59</ref>
;
<ref eId="c01539" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01540" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01541" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11723151" marker="C1">
<p>
S. 43(2) modified (6.4.1997) by
<ref eId="c01449" href="http://www.legislation.gov.uk/id/nisr/1996/509">S.R. 1996/509</ref>
,
<ref eId="c01450" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/509/regulation/6/3">reg. 6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11721571" marker="M1">
<p>
<ref eId="c01021" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11721591" marker="M2">
<p>
<ref eId="c01030" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11721981" marker="M3">
<p>
<ref eId="c01085" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11723001" marker="M4">
<p>
<ref eId="c01396" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11723041" marker="M5">
<p>
<ref eId="c01413" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11723341" marker="M6">
<p>
<ref eId="c01492" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/II/2012-04-06</dc:identifier>
<dc:title>Pension Schemes (Northern Ireland) Act 1993</dc:title>
<dc:description> An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.</dc:description>
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<body eId="body">
<part eId="part-III">
<num> Part III</num>
<heading> Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties</heading>
<chapter eId="part-III-chapter-II" uk:target="true">
<num>Chapter II</num>
<heading> Reduction in State Scheme Contributions and Social Security Benefits for Members of Certified Schemes</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-preliminary">
<heading> Preliminary</heading>
<section eId="section-36">
<num>36</num>
<heading> Scope of Chapter II.</heading>
<intro>
<p>This Chapter has effect for the purpose—</p>
</intro>
<level class="para1" eId="section-36-a">
<num>(a)</num>
<content>
<p>of reducing the rates at which certain national insurance contributions are payable by or in respect of earners whose employment is contracted-out by reference to contracted-out occupational pension schemes;</p>
</content>
</level>
<level class="para1" eId="section-36-b">
<num>(b)</num>
<content>
<p>
of providing for contributions to be paid by the
<ins class="first last" ukl:ChangeId="d29p3790" ukl:CommentaryRef="c11721281">
<noteRef uk:name="commentary" href="#c11721281" class="commentary"/>
Inland Revenue
</ins>
in respect of earners who are members of
<ins class="first last" ukl:ChangeId="d29p3794" ukl:CommentaryRef="c11721291">
<noteRef uk:name="commentary" href="#c11721291" class="commentary"/>
money purchase contracted-out schemes and members of
</ins>
appropriate personal pension schemes; and
</p>
</content>
</level>
<level class="para1" eId="section-36-c">
<num>(c)</num>
<content>
<p>of making provision concerning the payment of certain social security benefits payable in respect of members and former members of such schemes.</p>
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</level>
</section>
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<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-reduced-rates-of-state-scheme-class-1-contributions">
<heading>
<noteRef href="#c11721301" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first last" ukl:ChangeId="d29p3806"> Reduced rates of contributions for members of salary related contracted-out schemes</ins>
</heading>
<section eId="section-37">
<num>37</num>
<heading>
<ins class="first last" ukl:ChangeId="d29p3813" ukl:CommentaryRef="c11721521">
<noteRef uk:name="commentary" href="#c11721521" class="commentary"/>
Reduced rates of Class 1 contributions.
</ins>
</heading>
<hcontainer name="wrapper2">
<subsection eId="section-37-1">
<num>
<ins class="first" ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<noteRef uk:name="commentary" href="#c11721531" class="commentary"/>
(1)
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</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">Subsections (1A) to </ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins class="first last" ukl:ChangeId="d29p3829" ukl:CommentaryRef="c11721541">
<noteRef uk:name="commentary" href="#c11721541" class="commentary"/>
(1E)
</ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531"> apply where—</ins>
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<level class="para1" eId="section-37-1-a">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">(a)</ins>
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<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-1-b">
<num>
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</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">the earner’s service in the employment is service which qualifies him for a pension provided by a salary related contracted-out scheme,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not </ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins class="substitution first last" ukl:ChangeId="key-7cac8082612f9a949d4f3d093f4b60d1-1540825424201" ukl:CommentaryRef="key-7cac8082612f9a949d4f3d093f4b60d1">
<noteRef uk:name="commentary" href="#key-7cac8082612f9a949d4f3d093f4b60d1" class="commentary"/>
the upper accrual point
</ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531"> (or the prescribed equivalents if the earner is paid otherwise than weekly).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-37-1ZA">
<num>
<noteRef href="#key-546ab67c8113f77fd8fb427eb97bbffb" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">(1ZA)</ins>
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<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-1A">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins class="first" ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">
<noteRef uk:name="commentary" href="#c11721551" class="commentary"/>
(1A)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">The amount of any primary Class 1 contribution </ins>
</ins>
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<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">
<ins class="first last" ukl:ChangeId="d29p3854" ukl:CommentaryRef="c17185051">
<noteRef uk:name="commentary" href="#c17185051" class="commentary"/>
attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551"> in respect of the earnings shall be reduced by an amount equal to </ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">
<ins class="substitution first last" ukl:ChangeId="key-0567c9600e0dd61106def642d7896ea9-1552400992813" ukl:CommentaryRef="key-0567c9600e0dd61106def642d7896ea9">
<noteRef uk:name="commentary" href="#key-0567c9600e0dd61106def642d7896ea9" class="commentary"/>
1.4 per cent
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551"> of the relevant part of the earnings (“Amount R1”).</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-1B">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">(1B)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to </ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">
<ins class="substitution first last" ukl:ChangeId="key-d0021665a133bb7318d7dd4e7fbc6ce2-1552401029082" ukl:CommentaryRef="key-d0021665a133bb7318d7dd4e7fbc6ce2">
<noteRef uk:name="commentary" href="#key-d0021665a133bb7318d7dd4e7fbc6ce2" class="commentary"/>
3.4 per cent
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551"> of the relevant part of the earnings (“Amount R2”).</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-1C">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">(1C)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">The aggregate of Amounts R1 and R2 shall be set off—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-37-1C-a">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-1C-b">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">(b)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-37-1C-b-i">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-37-1C-b-ii">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">in relation to which the secondary contributor is such a contributor;</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the </ins>
</ins>
<noteRef href="#c11721571" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">
<ins class="last" ukl:ChangeId="d29p3847" ukl:CommentaryRef="c11721551">Social Security Contributions and Benefits (Northern Ireland) Act 1992..</ins>
</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-37-1D">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">(1D)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">If—</ins>
</p>
</intro>
<level class="para1" eId="section-37-1D-a">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">any balance remains, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-37-1D-b">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">the secondary contributor makes an application for the purpose to the Inland Revenue,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.</ins>
</p>
</wrapUp>
</subsection>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<blockContainer ukl:Name="BlockText">
<p>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531"> But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.</ins>
</p>
</blockContainer>
</intro>
<subsection eId="section-37-1E">
<num>
<ins ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531">(1E)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3822" ukl:CommentaryRef="c11721531"> If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.</ins>
</p>
</content>
</subsection>
<subsection eId="section-37-2">
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-37-2-a">
<num>(a)</num>
<content>
<p>an earner has ceased to be employed in an employment; and</p>
</content>
</level>
<level class="para1" eId="section-37-2-b">
<num>(b)</num>
<content>
<p>
earnings are paid to him or for his benefit within the period of 6 weeks, or such other period as may be prescribed
<ins class="first last" ukl:ChangeId="d29p3953" ukl:CommentaryRef="c11721581">
<noteRef uk:name="commentary" href="#c11721581" class="commentary"/>
by regulations made by the Secretary of State
</ins>
, from the day on which he so ceased,
</p>
</content>
</level>
<wrapUp>
<p>that employment shall be treated for the purposes of subsection (1) as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.</p>
</wrapUp>
</subsection>
<subsection eId="section-37-3">
<num>(3)</num>
<content>
<p>
This section shall not affect the amount of any primary Class 1 contribution which is payable at a reduced rate by virtue of regulations under section 19(4) of the
<noteRef href="#c11721591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (reduced rates for married women and widows).
</p>
</content>
</subsection>
</hcontainer>
</section>
<section eId="section-38">
<num>38</num>
<heading> Alteration of rates of contributions under s. 37.</heading>
<subsection eId="section-38-1">
<num>
<ins class="first" ukl:ChangeId="d29p3975" ukl:CommentaryRef="c11721621">
<noteRef uk:name="commentary" href="#c11721621" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3975" ukl:CommentaryRef="c11721621">Whenever the Secretary of State makes an order under section 42 of the Pension Schemes Act 1993 (determination of reduced rates of Class 1 contributions for members of salary related contracted-out schemes), the </ins>
<ins ukl:ChangeId="d29p3975" ukl:CommentaryRef="c11721621">
<ins class="first last" ukl:ChangeId="d29p3982" ukl:CommentaryRef="c11721631">
<noteRef uk:name="commentary" href="#c11721631" class="commentary"/>
order may also make corresponding provision
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p3975" ukl:CommentaryRef="c11721621"> for Northern Ireland.</ins>
</p>
</content>
</subsection>
<subsection eId="section-38-2">
<num>(2)</num>
<content>
<p>An order under subsection (1) may contain consequential provisions altering any percentage for the time being specified in paragraph 2(3) of Schedule 3 as that percentage applies in relation to earnings paid or payable on or after the day as from which the order is to have effect.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-reduced-rates-of-contributions-and-rebates-for-members-of-money-purchase-contractedout-schemes">
<heading>
<ins class="first last" ukl:ChangeId="d29p3995" ukl:CommentaryRef="c11721651">
<noteRef uk:name="commentary" href="#c11721651" class="commentary"/>
Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes
</ins>
</heading>
<section eId="section-38A">
<num>38A</num>
<heading>
<ins class="first last" ukl:ChangeId="d29p4001" ukl:CommentaryRef="c11721941">
<noteRef uk:name="commentary" href="#c11721941" class="commentary"/>
Reduced rates of Class 1 contributions and rebates.
</ins>
</heading>
<hcontainer name="wrapper2">
<subsection eId="section-38A-1">
<num>
<ins class="first" ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<noteRef uk:name="commentary" href="#c11721951" class="commentary"/>
(1)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">Subsections (2) to </ins>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins class="first last" ukl:ChangeId="d29p4016" ukl:CommentaryRef="c11721961">
<noteRef uk:name="commentary" href="#c11721961" class="commentary"/>
(2D) and (3)
</ins>
</ins>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951"> apply where—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-1-a">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-1-b">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not </ins>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins class="substitution first last" ukl:ChangeId="key-eff3de7810bb5e70f066ca3b5396f95d-1540826806003" ukl:CommentaryRef="key-eff3de7810bb5e70f066ca3b5396f95d">
<noteRef uk:name="commentary" href="#key-eff3de7810bb5e70f066ca3b5396f95d" class="commentary"/>
the upper accrual point
</ins>
</ins>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951"> (or the prescribed equivalents if the earner is paid otherwise than weekly).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-38A-2">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins class="first" ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">
<noteRef uk:name="commentary" href="#c11721971" class="commentary"/>
(2)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">The amount of any primary Class 1 contribution </ins>
</ins>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">
<ins class="first last" ukl:ChangeId="d29p4041" ukl:CommentaryRef="c17185081">
<noteRef uk:name="commentary" href="#c17185081" class="commentary"/>
attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971"> in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-38A-2A">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">(2A)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-38A-2B">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">(2B)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">The aggregate of Amounts R1 and R2 shall be set off—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-38A-2B-a">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-2B-b">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">(b)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="section-38A-2B-b-i">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-38A-2B-b-ii">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">in relation to which the secondary contributor is such a contributor;</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the </ins>
</ins>
<noteRef href="#c11721981" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">
<ins class="last" ukl:ChangeId="d29p4034" ukl:CommentaryRef="c11721971">Social Security Contributions and Benefits (Northern Ireland) Act 1992.</ins>
</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-38A-2C">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">(2C)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">If—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-2C-a">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">any balance remains, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-2C-b">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.</ins>
</p>
</content>
</level>
</subsection>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<blockContainer ukl:Name="BlockText">
<p>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.</ins>
</p>
</blockContainer>
</intro>
<subsection eId="section-38A-2D">
<num>
<ins ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">(2D)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4009" ukl:CommentaryRef="c11721951">If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.</ins>
</p>
</content>
</subsection>
<subsection eId="section-38A-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins class="first last" ukl:ChangeId="key-132bd3b6a5119ead523182c2d103fd42-1559735981974" ukl:CommentaryRef="key-132bd3b6a5119ead523182c2d103fd42">
<noteRef uk:name="commentary" href="#key-132bd3b6a5119ead523182c2d103fd42" class="commentary"/>
Subject to subsection (5A),
</ins>
The
<ins class="first last" ukl:ChangeId="d29p4122" ukl:CommentaryRef="c11721991">
<noteRef uk:name="commentary" href="#c11721991" class="commentary"/>
Inland Revenue
</ins>
shall, except in prescribed circumstances or in respect of prescribed periods, pay in respect of that earner and that tax week to the trustees or managers of the scheme or, in prescribed circumstances, to a prescribed person, the amount by which—
</p>
</intro>
<level class="para1" eId="section-38A-3-a">
<num>(a)</num>
<content>
<p>the appropriate age-related percentage of that part of those earnings,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>exceeds</p>
</intro>
<level class="para1" eId="section-38A-3-b">
<num>(b)</num>
<content>
<p>the appropriate flat-rate percentage of that part of those earnings.</p>
</content>
</level>
</hcontainer>
</subsection>
<subsection eId="section-38A-4">
<num>(4)</num>
<intro>
<p>
Regulations
<ins class="first last" ukl:ChangeId="d29p4146" ukl:CommentaryRef="c11722001">
<noteRef uk:name="commentary" href="#c11722001" class="commentary"/>
made by the Secretary of State
</ins>
may make provisions—
</p>
</intro>
<level class="para1" eId="section-38A-4-a">
<num>(a)</num>
<content>
<p>as to the manner in which and time at which or period within which payments under subsection (3) are to be made,</p>
</content>
</level>
<level class="para1" eId="section-38A-4-b">
<num>(b)</num>
<content>
<p>for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,</p>
</content>
</level>
<level class="para1" eId="section-38A-4-c">
<num>(c)</num>
<content>
<p>for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.</p>
</content>
</level>
</subsection>
<subsection eId="section-38A-5">
<num>(5)</num>
<content>
<p>
If the
<ins class="first last" ukl:ChangeId="d29p4174" ukl:CommentaryRef="c11721991">
<noteRef uk:name="commentary" href="#c11721991" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p4177" ukl:CommentaryRef="c11722021">
<noteRef uk:name="commentary" href="#c11722021" class="commentary"/>
pay
</ins>
an amount under subsection (3) which
<ins class="first last" ukl:ChangeId="d29p4181" ukl:CommentaryRef="c11722031">
<noteRef uk:name="commentary" href="#c11722031" class="commentary"/>
they
</ins>
<ins class="first last" ukl:ChangeId="d29p4184" ukl:CommentaryRef="c11722041">
<noteRef uk:name="commentary" href="#c11722041" class="commentary"/>
are
</ins>
not required to pay or
<ins class="first last" ukl:ChangeId="d29p4188" ukl:CommentaryRef="c11722041">
<noteRef uk:name="commentary" href="#c11722041" class="commentary"/>
are
</ins>
not required to pay to the person to whom, or in respect of whom, the
<ins class="first last" ukl:ChangeId="d29p4192" ukl:CommentaryRef="c11721991">
<noteRef uk:name="commentary" href="#c11721991" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p4195" ukl:CommentaryRef="c11722021">
<noteRef uk:name="commentary" href="#c11722021" class="commentary"/>
pay
</ins>
it, the
<ins class="first last" ukl:ChangeId="d29p4199" ukl:CommentaryRef="c11721991">
<noteRef uk:name="commentary" href="#c11721991" class="commentary"/>
Inland Revenue
</ins>
may recover it from any person to whom, or in respect of whom, the
<ins class="first last" ukl:ChangeId="d29p4203" ukl:CommentaryRef="c11721991">
<noteRef uk:name="commentary" href="#c11721991" class="commentary"/>
Inland Revenue
</ins>
paid it.
</p>
</content>
</subsection>
<subsection eId="section-38A-5A">
<num>
<ins class="first" ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">
<noteRef uk:name="commentary" href="#key-9d8466eb725148a91e12b66949c043b0" class="commentary"/>
(5A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-38A-5A-a">
<num>
<ins ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">a payment under subsection (3) is due in respect of an earner, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-38A-5A-b">
<num>
<ins ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<abbr class="acronym" title="Her Majesty's Revenue and Customs">
<ins ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0">HMRC</ins>
</abbr>
<ins class="last" ukl:ChangeId="key-9d8466eb725148a91e12b66949c043b0-1559735920994" ukl:CommentaryRef="key-9d8466eb725148a91e12b66949c043b0"> are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-38A-6">
<num>(6)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-38A-6-a">
<num>(a)</num>
<content>
<p>an earner has ceased to be employed in an employment, and</p>
</content>
</level>
<level class="para1" eId="section-38A-6-b">
<num>(b)</num>
<content>
<p>earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,. that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it</p>
</content>
</level>
</subsection>
<subsection eId="section-38A-7">
<num>(7)</num>
<content>
<p>Subsection (3) of section 37 applies for the purposes of this section as it applies for the purposes of that.</p>
</content>
</subsection>
<subsection eId="section-38A-8">
<num>
<ins class="first" ukl:ChangeId="d29p4232" ukl:CommentaryRef="c11722101">
<noteRef uk:name="commentary" href="#c11722101" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4232" ukl:CommentaryRef="c11722101">In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
<subsection eId="section-38A-9">
<num>
<ins class="first" ukl:ChangeId="key-d660e24454ea8fc4af2a1d1ce81ef570-1559735945236" ukl:CommentaryRef="key-d660e24454ea8fc4af2a1d1ce81ef570">
<noteRef uk:name="commentary" href="#key-d660e24454ea8fc4af2a1d1ce81ef570" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d660e24454ea8fc4af2a1d1ce81ef570-1559735945236" ukl:CommentaryRef="key-d660e24454ea8fc4af2a1d1ce81ef570">For the purposes of this section “the appropriate age-related percentage” and “</ins>
<term refersTo="#term-the-appropriate-flat-rate-percentage">
<ins ukl:ChangeId="key-d660e24454ea8fc4af2a1d1ce81ef570-1559735945236" ukl:CommentaryRef="key-d660e24454ea8fc4af2a1d1ce81ef570">the appropriate flat-rate percentage</ins>
</term>
<ins class="last" ukl:ChangeId="key-d660e24454ea8fc4af2a1d1ce81ef570-1559735945236" ukl:CommentaryRef="key-d660e24454ea8fc4af2a1d1ce81ef570">”, in relation to a tax year beginning before the abolition date, are the percentages specified as such for that tax year in an order made under section 38B (as it had effect prior to that date).</ins>
</p>
</content>
</subsection>
</hcontainer>
</section>
<section eId="section-38B">
<num>
<noteRef href="#key-5f56af08ded5f8a2f5e3ac7c0fc95023" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
38B
</num>
<heading> Determination and alteration of rates of contributions, and rebates, applicable under section 38A.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-minimum-contributions-members-of-appropriate-personal-pension-schemes">
<heading> Minimum contributions: members of appropriate personal pension schemes</heading>
<section eId="section-39">
<num>39</num>
<heading> Payment of minimum contributions to personal pension schemes.</heading>
<subsection eId="section-39-1">
<num>(1)</num>
<intro>
<p>
Subject to the following provisions of this Part, the
<ins class="first last" ukl:ChangeId="d29p4274" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
shall, except in such circumstances
<ins class="first last" ukl:ChangeId="d29p4278" ukl:CommentaryRef="c11722161">
<noteRef uk:name="commentary" href="#c11722161" class="commentary"/>
or in respect of such periods
</ins>
as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—
</p>
</intro>
<level class="para1" eId="section-39-1-a">
<num>(a)</num>
<content>
<p>is over the age of 16 but has not attained pensionable age;</p>
</content>
</level>
<level class="para1" eId="section-39-1-b">
<num>(b)</num>
<content>
<p>
is not a married woman or widow who has made an election which is still operative that
<ins class="substitution first last" ukl:ChangeId="d29p4294" ukl:CommentaryRef="c17185111">
<noteRef uk:name="commentary" href="#c17185111" class="commentary"/>
so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
</ins>
shall be a liability to contribute at a reduced rate; and
</p>
</content>
</level>
<level class="para1" eId="section-39-1-c">
<num>(c)</num>
<content>
<p>is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.</p>
</content>
</level>
</subsection>
<subsection eId="section-39-2">
<num>(2)</num>
<content>
<p>Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the trustees or managers of the earner’s chosen scheme.</p>
</content>
</subsection>
<subsection eId="section-39-3">
<num>(3)</num>
<content>
<p>In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.</p>
</content>
</subsection>
<subsection eId="section-39-4">
<num>(4)</num>
<content>
<p>
Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the
<ins class="first last" ukl:ChangeId="d29p4322" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p4325" ukl:CommentaryRef="c11722181">
<noteRef uk:name="commentary" href="#c11722181" class="commentary"/>
are
</ins>
required to pay minimum contributions, the duty of the
<ins class="first last" ukl:ChangeId="d29p4329" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
to pay them shall cease as from a date determined in accordance with regulations
<ins class="first last" ukl:ChangeId="d29p4333" ukl:CommentaryRef="c11722201">
<noteRef uk:name="commentary" href="#c11722201" class="commentary"/>
made by the Secretary of State
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-39-5">
<num>(5)</num>
<intro>
<p>
If the
<ins class="first last" ukl:ChangeId="d29p4343" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p4346" ukl:CommentaryRef="c11722221">
<noteRef uk:name="commentary" href="#c11722221" class="commentary"/>
pay
</ins>
an amount by way of minimum contributions which
<ins class="first last" ukl:ChangeId="d29p4350" ukl:CommentaryRef="c11722231">
<noteRef uk:name="commentary" href="#c11722231" class="commentary"/>
they are
</ins>
not required to pay, the
<ins class="first last" ukl:ChangeId="d29p4354" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
may recover it—
</p>
</intro>
<level class="para1" eId="section-39-5-a">
<num>(a)</num>
<content>
<p>
from the person to whom the
<ins class="first last" ukl:ChangeId="d29p4364" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
paid it, or
</p>
</content>
</level>
<level class="para1" eId="section-39-5-b">
<num>(b)</num>
<content>
<p>
from any person in respect of whom the
<ins class="first last" ukl:ChangeId="d29p4374" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
paid it.
</p>
</content>
</level>
</subsection>
<subsection eId="section-39-6">
<num>(6)</num>
<content>
<p>
If the
<ins class="first last" ukl:ChangeId="d29p4384" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p4387" ukl:CommentaryRef="c11722221">
<noteRef uk:name="commentary" href="#c11722221" class="commentary"/>
pay
</ins>
in respect of an earner an amount by way of minimum contributions which the
<ins class="first last" ukl:ChangeId="d29p4391" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p4394" ukl:CommentaryRef="c11722301">
<noteRef uk:name="commentary" href="#c11722301" class="commentary"/>
are
</ins>
required to pay, but
<ins class="first last" ukl:ChangeId="d29p4398" ukl:CommentaryRef="c11722311">
<noteRef uk:name="commentary" href="#c11722311" class="commentary"/>
do
</ins>
not pay it to the trustees or managers of the earner’s chosen scheme, the may recover it from the person to whom the
<ins class="first last" ukl:ChangeId="d29p4402" ukl:CommentaryRef="c11722151">
<noteRef uk:name="commentary" href="#c11722151" class="commentary"/>
Inland Revenue
</ins>
paid it or from the earner.
</p>
</content>
</subsection>
<subsection eId="section-39-6A">
<num>
<ins class="first" ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">
<noteRef uk:name="commentary" href="#key-16c91310c05c4a26307822f22dff1fa0" class="commentary"/>
(6A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-39-6A-a">
<num>
<ins ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">a payment under subsection (1) is due in respect of an earner, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-39-6A-b">
<num>
<ins ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">apart from this subsection, the payment would under regulations under subsection (3) be made to the earner,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<abbr class="acronym" title="Her Majesty's Revenue and Customs">
<ins ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0">HMRC</ins>
</abbr>
<ins class="last" ukl:ChangeId="key-16c91310c05c4a26307822f22dff1fa0-1559736934032" ukl:CommentaryRef="key-16c91310c05c4a26307822f22dff1fa0"> are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-39-7">
<num>
<ins class="first" ukl:ChangeId="d29p4406" ukl:CommentaryRef="c11722331">
<noteRef uk:name="commentary" href="#c11722331" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4406" ukl:CommentaryRef="c11722331">In this section “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
<subsection eId="section-39-8">
<num>
<ins class="first" ukl:ChangeId="key-4649b29565996eafa49cc729658f9fd8-1559736966075" ukl:CommentaryRef="key-4649b29565996eafa49cc729658f9fd8">
<noteRef uk:name="commentary" href="#key-4649b29565996eafa49cc729658f9fd8" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-4649b29565996eafa49cc729658f9fd8-1559736966075" ukl:CommentaryRef="key-4649b29565996eafa49cc729658f9fd8">In this section “</ins>
<term refersTo="#term-the-earner's-chosen-scheme">
<ins ukl:ChangeId="key-4649b29565996eafa49cc729658f9fd8-1559736966075" ukl:CommentaryRef="key-4649b29565996eafa49cc729658f9fd8">the earner's chosen scheme</ins>
</term>
<ins class="last" ukl:ChangeId="key-4649b29565996eafa49cc729658f9fd8-1559736966075" ukl:CommentaryRef="key-4649b29565996eafa49cc729658f9fd8">” means the scheme which was immediately before the abolition date the earner's chosen scheme in accordance with section 40 (as it had effect prior to that date).</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-40">
<num>
<noteRef href="#key-de354d9d464b5c3ab49f5033a20fafed" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
40
</num>
<heading> Earner’s chosen scheme.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-41">
<num>41</num>
<heading> Amount of minimum contributions.</heading>
<subsection eId="section-41-1">
<num>
<ins class="first" ukl:ChangeId="d29p4526" ukl:CommentaryRef="c11722511">
<noteRef uk:name="commentary" href="#c11722511" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4526" ukl:CommentaryRef="c11722511">In relation to any tax week falling within a period for which the </ins>
<ins ukl:ChangeId="d29p4526" ukl:CommentaryRef="c11722511">
<ins class="first last" ukl:ChangeId="d29p4533" ukl:CommentaryRef="c11722521">
<noteRef uk:name="commentary" href="#c11722521" class="commentary"/>
Inland Revenue are
</ins>
</ins>
<ins ukl:ChangeId="d29p4526" ukl:CommentaryRef="c11722511"> required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not </ins>
<ins ukl:ChangeId="d29p4526" ukl:CommentaryRef="c11722511">
<ins class="substitution first last" ukl:ChangeId="key-1b6b2cef87dc7a523b05de2c0441a270-1542632619874" ukl:CommentaryRef="key-1b6b2cef87dc7a523b05de2c0441a270">
<noteRef uk:name="commentary" href="#key-1b6b2cef87dc7a523b05de2c0441a270" class="commentary"/>
the upper accrual point
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p4526" ukl:CommentaryRef="c11722511"> (or the prescribed equivalents if he is paid otherwise than weekly).</ins>
</p>
</content>
</subsection>
<subsection eId="section-41-2">
<num>(2)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-41-3">
<num>(3)</num>
<intro>
<p>
Regulations
<ins class="first last" ukl:ChangeId="d29p4551" ukl:CommentaryRef="c11722541">
<noteRef uk:name="commentary" href="#c11722541" class="commentary"/>
made by the Secretary of State
</ins>
may make provision—
</p>
</intro>
<level class="para1" eId="section-41-3-a">
<num>(a)</num>
<content>
<p>for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;</p>
</content>
</level>
<level class="para1" eId="section-41-3-b">
<num>(b)</num>
<content>
<p>for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;</p>
</content>
</level>
<level class="para1" eId="section-41-3-c">
<num>(c)</num>
<content>
<p>for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;</p>
</content>
</level>
<level class="para1" eId="section-41-3-d">
<num>
<noteRef href="#c11722551" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(d)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-41-3-e">
<num>(e)</num>
<content>
<p>
for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a
<noteRef href="#c11722561" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</level>
<level class="para1" eId="section-41-3-f">
<num>(f)</num>
<content>
<p>as to the manner in which and time at which or period within which minimum contributions are to be made.</p>
</content>
</level>
</subsection>
<subsection eId="section-41-4">
<num>
<ins class="first" ukl:ChangeId="d29p4594" ukl:CommentaryRef="c11722571">
<noteRef uk:name="commentary" href="#c11722571" class="commentary"/>
(4)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4594" ukl:CommentaryRef="c11722571">In subsection (3) “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
<subsection eId="section-41-5">
<num>
<ins class="first" ukl:ChangeId="key-816949fb494579162e7793601f90d692-1559737221943" ukl:CommentaryRef="key-816949fb494579162e7793601f90d692">
<noteRef uk:name="commentary" href="#key-816949fb494579162e7793601f90d692" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-816949fb494579162e7793601f90d692-1559737221943" ukl:CommentaryRef="key-816949fb494579162e7793601f90d692">For the purposes of this section “</ins>
<term refersTo="#term-the-appropriate-age-related-percentage">
<ins ukl:ChangeId="key-816949fb494579162e7793601f90d692-1559737221943" ukl:CommentaryRef="key-816949fb494579162e7793601f90d692">the appropriate age-related percentage</ins>
</term>
<ins class="last" ukl:ChangeId="key-816949fb494579162e7793601f90d692-1559737221943" ukl:CommentaryRef="key-816949fb494579162e7793601f90d692">”, in relation to a tax year beginning before the abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 41A (as it had effect prior to that date).</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-41A">
<num>
<noteRef href="#key-69e31093c389e7f50924fe7e3f030180" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
41A
</num>
<heading> Alteration of rates of minimum contributions under section 41.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-41B">
<num>
<ins class="first" ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">
<noteRef uk:name="commentary" href="#c11722621" class="commentary"/>
41B
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621"> Money purchase and personal pension schemes: verification of ages</ins>
</heading>
<subsection eId="section-41B-1">
<num>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">Regulations </ins>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">
<ins class="first last" ukl:ChangeId="d29p4633" ukl:CommentaryRef="c11722631">
<noteRef uk:name="commentary" href="#c11722631" class="commentary"/>
made by the Secretary of State
</ins>
</ins>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621"> may make provision for the manner in which an earner’s age is to be verified in determining the appropriate age-related percentages for the purposes of section 38A and 41(1).</ins>
</p>
</content>
</subsection>
<subsection eId="section-41B-2">
<num>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">Information held by the Department </ins>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">
<ins class="first last" ukl:ChangeId="d29p4643" ukl:CommentaryRef="c11722641">
<noteRef uk:name="commentary" href="#c11722641" class="commentary"/>
or the Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621"> as to the age of any individual may, whether or not it was obtained in pursuance of regulations under subsection (1), be disclosed by the Department </ins>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">
<ins class="first last" ukl:ChangeId="d29p4647" ukl:CommentaryRef="c11722641">
<noteRef uk:name="commentary" href="#c11722641" class="commentary"/>
or the Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621"></ins>
</p>
</intro>
<level class="para1" eId="section-41B-2-a">
<num>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">to the trustees or managers of a money purchase contracted-out scheme or an appropriate personal pension scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-41B-2-b">
<num>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">to such other persons as may be prescribed,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p4620" ukl:CommentaryRef="c11722621">in connection with the making of payments under section 38A(3) or the payment of minimum contributions.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-41B-3">
<num>
<ins class="first" ukl:ChangeId="d29p4666" ukl:CommentaryRef="c11722661">
<noteRef uk:name="commentary" href="#c11722661" class="commentary"/>
(3)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4666" ukl:CommentaryRef="c11722661">In this section “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-effect-of-entitlement-to-guaranteed-minimum-pensions-on-payment-of-social-security-benefits">
<heading> Effect of entitlement to guaranteed minimum pensions on payment of social security benefits</heading>
<section eId="section-42">
<num>42</num>
<heading> Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.</heading>
<subsection eId="section-42-1">
<num>(1)</num>
<hcontainer name="wrapper2">
<intro>
<p>Where for any period a person is entitled both—</p>
</intro>
<level class="para1" eId="section-42-1-a">
<num>(a)</num>
<content>
<p>
to a Category A or Category B retirement pension, a widowed mother’s allowance
<ins class="first last" ukl:ChangeId="d29p4698" ukl:CommentaryRef="c11722981">
<noteRef uk:name="commentary" href="#c11722981" class="commentary"/>
, a widowed parent’s allowance
</ins>
,
<ins class="first last" ukl:ChangeId="d29p4702" ukl:CommentaryRef="c11722991">
<noteRef uk:name="commentary" href="#c11722991" class="commentary"/>
or a widow’s pension
</ins>
under the
<noteRef href="#c11723001" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
</p>
</content>
</level>
<level class="para1" eId="section-42-1-b">
<num>(b)</num>
<content>
<p>to one or more guaranteed minimum pensions,</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—</p>
</intro>
<level class="para1" eId="section-42-1-i">
<num>
<ins class="first" ukl:ChangeId="d29p4716" ukl:CommentaryRef="c11723011">
<noteRef uk:name="commentary" href="#c11723011" class="commentary"/>
(i)
</ins>
</num>
<intro>
<p>
<ins class="last" ukl:ChangeId="d29p4716" ukl:CommentaryRef="c11723011">to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day,</ins>
</p>
</intro>
<level class="para2" eId="section-42-1-i-ii">
<num>(ii)</num>
<content>
<p>to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),</p>
</content>
</level>
</level>
<wrapUp>
<p>whichever is the less.</p>
</wrapUp>
</hcontainer>
</subsection>
<subsection eId="section-42-2">
<num>
<noteRef href="#c11723021" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-42-3">
<num>
<ins class="first" ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">
<noteRef uk:name="commentary" href="#c11723031" class="commentary"/>
(3)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">Where for any period—</ins>
</p>
</intro>
<level class="para1" eId="section-42-3-a">
<num>
<ins ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">a person is entitled to one or more guaranteed minimum pensions; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-3-b">
<num>
<ins ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p4739" ukl:CommentaryRef="c11723031">for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42-4">
<num>(4)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-42-4-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-42-4-b">
<num>(b)</num>
<content>
<p>he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and</p>
</content>
</level>
<level class="para1" eId="section-42-4-c">
<num>(c)</num>
<content>
<p>the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,</p>
</content>
</level>
<wrapUp>
<p>for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—</p>
<p>
<mod>
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>(3)</num>
<intro>
<p>
In subsection (2) above “
<term refersTo="#term-the-relevant-amount">the relevant amount</term>
” means an amount equal to the aggregate of—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the additional pension; and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,</p>
</content>
</level>
<wrapUp>
<p>reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.</p>
</wrapUp>
</subsection>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42-5">
<num>(5)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-42-5-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-42-5-b">
<num>(b)</num>
<content>
<p>
he is also entitled to a Category A retirement pension under section 44 of the
<noteRef href="#c11723041" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
</p>
</content>
</level>
<level class="para1" eId="section-42-5-c">
<num>(c)</num>
<content>
<p>the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,</p>
</content>
</level>
<wrapUp>
<p>for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.</p>
</wrapUp>
</subsection>
<subsection eId="section-42-6">
<num>(6)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-42-6-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-42-6-b">
<num>(b)</num>
<intro>
<p>he is also entitled—</p>
</intro>
<level class="para2" eId="section-42-6-b-i">
<num>
<noteRef href="#c11723051" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(i)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para2" eId="section-42-6-b-ii">
<num>(ii)</num>
<content>
<p>to a Category A retirement pension under section 44 of that Act; or</p>
</content>
</level>
<level class="para2" eId="section-42-6-b-iii">
<num>(iii)</num>
<content>
<p>
to a Category B retirement pension under
<ins class="first" ukl:ChangeId="d29p4878" ukl:CommentaryRef="c11723061">
<noteRef uk:name="commentary" href="#c11723061" class="commentary"/>
section 48A
</ins>
<ins class="last" ukl:ChangeId="d29p4878" ukl:CommentaryRef="c11723061">
<ins class="first last" ukl:ChangeId="d29p4880" ukl:CommentaryRef="c11723071">
<noteRef uk:name="commentary" href="#c11723071" class="commentary"/>
, 48B or 48BB
</ins>
</ins>
of that Act; and
</p>
</content>
</level>
</level>
<level class="para1" eId="section-42-6-c">
<num>(c)</num>
<content>
<p>the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,</p>
</content>
</level>
<wrapUp>
<p>for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—</p>
<p>
<mod>
<quotedStructure startQuote="" endQuote="" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default">
<subparagraph>
<num>(3)</num>
<intro>
<p>
In this paragraph “
<term refersTo="#term-the-relevant-amount">the relevant amount</term>
” means an amount equal to the aggregate of—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the additional pension; and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,</p>
</content>
</level>
<wrapUp>
<p>reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.</p>
</wrapUp>
</subparagraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-42-7">
<num>(7)</num>
<intro>
<p>Where for any period—</p>
</intro>
<level class="para1" eId="section-42-7-a">
<num>(a)</num>
<content>
<p>a person is entitled to one or more guaranteed minimum pensions;</p>
</content>
</level>
<level class="para1" eId="section-42-7-b">
<num>(b)</num>
<content>
<p>he is also entitled to any of the pensions under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 mentioned in subsection (6)(b); and</p>
</content>
</level>
<level class="para1" eId="section-42-7-c">
<num>(c)</num>
<content>
<p>the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,</p>
</content>
</level>
<wrapUp>
<p>for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.</p>
</wrapUp>
</subsection>
<subsection eId="section-42-8">
<num>(8)</num>
<intro>
<p>
In this section “
<term refersTo="#term-the-relevant-amount" eId="term-the-relevant-amount">the relevant amount</term>
” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—
</p>
</intro>
<level class="para1" eId="section-42-8-a">
<num>
<noteRef href="#c11723081" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-42-8-b">
<num>(b)</num>
<content>
<p>in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);</p>
</content>
</level>
<wrapUp>
<p>and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 11(1).</p>
</wrapUp>
</subsection>
<subsection eId="section-42-9">
<num>
<noteRef href="#c11723091" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(9)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-43">
<num>43</num>
<heading> Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.</heading>
<subsection eId="section-43-1">
<num>(1)</num>
<intro>
<p>
<noteRef href="#c11723141" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
The reference in section 42(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower
<ins class="first last" ukl:ChangeId="key-3d09308d8ee9e89bb2d4c3f12fb36b26-1509980818522" ukl:CommentaryRef="key-3d09308d8ee9e89bb2d4c3f12fb36b26">
<noteRef uk:name="commentary" href="#key-3d09308d8ee9e89bb2d4c3f12fb36b26" class="commentary"/>
or surviving civil partner
</ins>
of an earner
<ins class="first last" ukl:ChangeId="key-2f75e8fd8381305a833f7acf02f27f5a-1499683988675" ukl:CommentaryRef="key-2f75e8fd8381305a833f7acf02f27f5a">
<noteRef uk:name="commentary" href="#key-2f75e8fd8381305a833f7acf02f27f5a" class="commentary"/>
in any case where he is entitled to a benefit other than a widowed parent's allowance
</ins>
. . . only if—
</p>
</intro>
<level class="para1" eId="section-43-1-a">
<num>
<ins class="substitution first" ukl:ChangeId="key-35a0c7c1b05ec8da8d9c91219edc502c-1499684087557" ukl:CommentaryRef="key-35a0c7c1b05ec8da8d9c91219edc502c">
<noteRef uk:name="commentary" href="#key-35a0c7c1b05ec8da8d9c91219edc502c" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-35a0c7c1b05ec8da8d9c91219edc502c-1499684087557" ukl:CommentaryRef="key-35a0c7c1b05ec8da8d9c91219edc502c">he is also entitled to a Category B retirement pension by virtue of the earner's contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992); or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-43-1-b">
<num>(b)</num>
<content>
<p>
he is also entitled to a Category A retirement pension by virtue of
<ins class="substitution first last" ukl:ChangeId="key-97a1ea05064fb32a105c1c9707b18810-1499684156999" ukl:CommentaryRef="key-97a1ea05064fb32a105c1c9707b18810">
<noteRef uk:name="commentary" href="#key-97a1ea05064fb32a105c1c9707b18810" class="commentary"/>
section 41(5) of that Act
</ins>
.
</p>
</content>
</level>
</subsection>
<subsection eId="section-43-2">
<num>(2)</num>
<intro>
<p>For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—</p>
</intro>
<level class="para1" eId="section-43-2-a">
<num>(a)</num>
<content>
<p>if its commencement had not been postponed, as mentioned in section 9(4); or</p>
</content>
</level>
<level class="para1" eId="section-43-2-b">
<num>(b)</num>
<intro>
<p>if there had not been made a transfer payment or transfer under regulations made by virtue of section 16 as a result of which—</p>
</intro>
<level class="para2" eId="section-43-2-b-i">
<num>(i)</num>
<content>
<p>he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and</p>
</content>
</level>
<level class="para2" eId="section-43-2-b-ii">
<num>(ii)</num>
<content>
<p>he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-43-3">
<num>(3)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-43-3-a">
<num>(a)</num>
<content>
<p>
guaranteed minimum pensions provided for a member or the member’s
<ins class="substitution first last" ukl:ChangeId="key-f6e5c085efb01200b16094cf79188974-1509980870417" ukl:CommentaryRef="key-f6e5c085efb01200b16094cf79188974">
<noteRef uk:name="commentary" href="#key-f6e5c085efb01200b16094cf79188974" class="commentary"/>
widow, widower or surviving civil partner
</ins>
under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 15; and
</p>
</content>
</level>
<level class="para1" eId="section-43-3-b">
<num>(b)</num>
<intro>
<p>either—</p>
</intro>
<level class="para2" eId="section-43-3-b-i">
<num>(i)</num>
<content>
<p>the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or</p>
</content>
</level>
<level class="para2" eId="section-43-3-b-ii">
<num>(ii)</num>
<content>
<p>it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and</p>
</content>
</level>
</level>
<level class="para1" eId="section-43-3-c">
<num>(c)</num>
<content>
<p>any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and</p>
</content>
</level>
<level class="para1" eId="section-43-3-d">
<num>(d)</num>
<intro>
<p>the combined proceeds of—</p>
</intro>
<level class="para2" eId="section-43-3-d-i">
<num>(i)</num>
<content>
<p>any relevant policies and annuity contracts, and</p>
</content>
</level>
<level class="para2" eId="section-43-3-d-ii">
<num>(ii)</num>
<content>
<p>
any cash sums paid or alternative arrangements made under the
<ins class="substitution first last" ukl:ChangeId="d29p5090" ukl:CommentaryRef="c17193171">
<noteRef uk:name="commentary" href="#c17193171" class="commentary"/>
Financial Services Compensation Scheme
</ins>
,
</p>
</content>
</level>
<wrapUp>
<p>are inadequate to provide the whole of the amount secured,</p>
</wrapUp>
</level>
<wrapUp>
<p>
the member and the member’s
<ins class="substitution first last" ukl:ChangeId="key-f6e5c085efb01200b16094cf79188974-1509980885732" ukl:CommentaryRef="key-f6e5c085efb01200b16094cf79188974">
<noteRef uk:name="commentary" href="#key-f6e5c085efb01200b16094cf79188974" class="commentary"/>
widow, widower or surviving civil partner
</ins>
shall be treated for the purposes of section 42 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s
<ins class="substitution first last" ukl:ChangeId="key-3a66905d0bdb1a9b0b76e7b7af3d08cc-1509980938492" ukl:CommentaryRef="key-3a66905d0bdb1a9b0b76e7b7af3d08cc">
<noteRef uk:name="commentary" href="#key-3a66905d0bdb1a9b0b76e7b7af3d08cc" class="commentary"/>
widow's, widower’s or surviving civil partner's
</ins>
guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).
</p>
</wrapUp>
</subsection>
<subsection eId="section-43-4">
<num>(4)</num>
<content>
<p>A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 15 applies.</p>
</content>
</subsection>
<subsection eId="section-43-5">
<num>(5)</num>
<intro>
<p>For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—</p>
</intro>
<level class="para1" eId="section-43-5-a">
<num>(a)</num>
<content>
<p>if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 17(1); or</p>
</content>
</level>
<level class="para1" eId="section-43-5-b">
<num>(b)</num>
<content>
<p>if that pension had not been forfeited under provisions included in a scheme by virtue of section 17(2).</p>
</content>
</level>
</subsection>
<subsection eId="section-43-6">
<num>
<ins class="first" ukl:ChangeId="d29p5122" ukl:CommentaryRef="c11723171">
<noteRef uk:name="commentary" href="#c11723171" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5122" ukl:CommentaryRef="c11723171">For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for </ins>
<ins ukl:ChangeId="d29p5122" ukl:CommentaryRef="c11723171">
<ins class="first last" ukl:ChangeId="key-91b1c4b4a9819a8f295f601facf5fca1-1499685729603" ukl:CommentaryRef="key-91b1c4b4a9819a8f295f601facf5fca1">
<noteRef uk:name="commentary" href="#key-91b1c4b4a9819a8f295f601facf5fca1" class="commentary"/>
section 10(2A) and
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p5122" ukl:CommentaryRef="c11723171"> any reduction under section 11A.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-7">
<num>
<ins class="first" ukl:ChangeId="d29p5130" ukl:CommentaryRef="c11723181">
<noteRef uk:name="commentary" href="#c11723181" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5130" ukl:CommentaryRef="c11723181">For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under Article 315A of the Insolvency (Northern Ireland) Order 1989 (recovery of excessive pension contributions).</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-8">
<num>
<ins class="first" ukl:ChangeId="key-abdfa15a98c4d79eac1d111ff2d33555-1536835520246" ukl:CommentaryRef="key-abdfa15a98c4d79eac1d111ff2d33555">
<noteRef uk:name="commentary" href="#key-abdfa15a98c4d79eac1d111ff2d33555" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-abdfa15a98c4d79eac1d111ff2d33555-1536835520246" ukl:CommentaryRef="key-abdfa15a98c4d79eac1d111ff2d33555">For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-9">
<num>
<ins class="first" ukl:ChangeId="key-ad3bf6f74909b24bf4f044d59e6f0cf9-1552311534669" ukl:CommentaryRef="key-ad3bf6f74909b24bf4f044d59e6f0cf9">
<noteRef uk:name="commentary" href="#key-ad3bf6f74909b24bf4f044d59e6f0cf9" class="commentary"/>
(9)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ad3bf6f74909b24bf4f044d59e6f0cf9-1552311534669" ukl:CommentaryRef="key-ad3bf6f74909b24bf4f044d59e6f0cf9">For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rules.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-10">
<num>
<ins ukl:ChangeId="key-ad3bf6f74909b24bf4f044d59e6f0cf9-1552311534669" ukl:CommentaryRef="key-ad3bf6f74909b24bf4f044d59e6f0cf9">(10)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ad3bf6f74909b24bf4f044d59e6f0cf9-1552311534669" ukl:CommentaryRef="key-ad3bf6f74909b24bf4f044d59e6f0cf9">Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 12(1) after the transfer.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-11">
<num>
<ins ukl:ChangeId="key-ad3bf6f74909b24bf4f044d59e6f0cf9-1552311534669" ukl:CommentaryRef="key-ad3bf6f74909b24bf4f044d59e6f0cf9">(11)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-ad3bf6f74909b24bf4f044d59e6f0cf9-1552311534669" ukl:CommentaryRef="key-ad3bf6f74909b24bf4f044d59e6f0cf9">In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-44">
<num>
<ins class="first" ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">
<noteRef uk:name="commentary" href="#c11723301" class="commentary"/>
44
</ins>
</num>
<heading> Reduced benefits where minimum payments or minimum contributions paid.</heading>
<subsection eId="section-44-1">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">Subject to subsection (3), this subsection applies where for any period—</ins>
</p>
</intro>
<level class="para1" eId="section-44-1-a">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-44-1-b">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">minimum contributions have been paid in respect of an earner under section 39.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-44-2">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">Where subsection (1) applies then, for the purposes of section 42—</ins>
</p>
</intro>
<level class="para1" eId="section-44-2-a">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-44-2-b">
<num>
<noteRef href="#c11723311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</level>
<level class="para1" eId="section-44-2-c">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">in prescribed circumstances </ins>
<noteRef href="#c11723321" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">. . . any </ins>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">
<ins class="substitution first last" ukl:ChangeId="key-38e04f02a693e100bac7667f98d55bc2-1509983425032" ukl:CommentaryRef="key-38e04f02a693e100bac7667f98d55bc2">
<noteRef uk:name="commentary" href="#key-38e04f02a693e100bac7667f98d55bc2" class="commentary"/>
widow, widower or surviving civil partner
</ins>
</ins>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301"> of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">and where subsection (1)(b) applies, paragraphs (a) to (c) of this subsection apply also for the purposes of </ins>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">
<ins class="first last" ukl:ChangeId="d29p5194" ukl:CommentaryRef="c11723331">
<noteRef uk:name="commentary" href="#c11723331" class="commentary"/>
section
</ins>
</ins>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">47(2) of the </ins>
<noteRef href="#c11723341" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">Social Security Contributions and Benefits (Northern Ireland) Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-44-3">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.</ins>
</p>
</content>
</subsection>
<subsection eId="section-44-4">
<num>
<ins ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">(4)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5143" ukl:CommentaryRef="c11723301">The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-effect-of-reduced-contributions-and-rebates-on-social-security-benefits">
<heading>
<ins class="first last" ukl:ChangeId="d29p5215" ukl:CommentaryRef="c11723351">
<noteRef uk:name="commentary" href="#c11723351" class="commentary"/>
Effect of reduced contributions and rebates on social security benefits
</ins>
</heading>
<section eId="section-44A">
<num>44A</num>
<heading>
<ins class="first last" ukl:ChangeId="d29p5221" ukl:CommentaryRef="c11723371">
<noteRef uk:name="commentary" href="#c11723371" class="commentary"/>
Additional pension and other benefits.
</ins>
</heading>
<subsection eId="section-44A-1">
<num>(1)</num>
<intro>
<p>In relation to any tax week there—</p>
</intro>
<level class="para1" eId="section-44A-1-a">
<num>(a)</num>
<content>
<p>
the amount of a Class 1 contribution
<ins class="first last" ukl:ChangeId="d29p5241" ukl:CommentaryRef="c17185171">
<noteRef uk:name="commentary" href="#c17185171" class="commentary"/>
attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
</ins>
in respect of the earnings paid to or for the benefit of an earner in that week is reduced under section 37
<ins class="substitution first last" ukl:ChangeId="key-804b017bf3cb3f84af42624c9c4ef10c-1559737375786" ukl:CommentaryRef="key-804b017bf3cb3f84af42624c9c4ef10c">
<noteRef uk:name="commentary" href="#key-804b017bf3cb3f84af42624c9c4ef10c" class="commentary"/>
or, in the case of a week falling before the abolition date, under section 38A (as it then had effect)
</ins>
, or
</p>
</content>
</level>
<level class="para1" eId="section-44A-1-b">
<num>(b)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-bc961d90dc91b76d5b151d708c94a3aa-1559737416425" ukl:CommentaryRef="key-bc961d90dc91b76d5b151d708c94a3aa">
<noteRef uk:name="commentary" href="#key-bc961d90dc91b76d5b151d708c94a3aa" class="commentary"/>
in the case of a week falling before the abolition date, an amount is paid under section 41(1) (as it then had effect)
</ins>
in respect of the earnings paid to or for the benefit of an earner,
</p>
</content>
</level>
<wrapUp>
<p>
section 44(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no
<ins class="first last" ukl:ChangeId="d29p5253" ukl:CommentaryRef="c17185191">
<noteRef uk:name="commentary" href="#c17185191" class="commentary"/>
such
</ins>
primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).
</p>
</wrapUp>
</subsection>
<subsection eId="section-44A-2">
<num>(2)</num>
<content>
<p>Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Department may make a determination reducing or eliminating the application of subsection (1).</p>
</content>
</subsection>
<subsection eId="section-44A-3">
<num>(3)</num>
<content>
<p>Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 1.</p>
</content>
</subsection>
<subsection eId="section-44A-4">
<num>(4)</num>
<content>
<p>Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but to the extent only that amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).</p>
</content>
</subsection>
<subsection eId="section-44A-5">
<num>(5)</num>
<content>
<p>
In relation to earners where, by virtue of subsection (1), section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5)
<ins class="first last" ukl:ChangeId="d29p5281" ukl:CommentaryRef="c11723381">
<noteRef uk:name="commentary" href="#c11723381" class="commentary"/>
or (5A)
</ins>
of that Act.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-II-crossheading-married-women-and-widows">
<heading>
<noteRef href="#c11723391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first last" ukl:ChangeId="d29p5288">Women, married women and widows</ins>
</heading>
<section eId="section-45">
<num>
<noteRef href="#c11723411" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
45
</num>
<heading>
<ins class="first last" ukl:ChangeId="d29p5295"> Women, married women and widows.</ins>
</heading>
<intro>
<p>
The Department
<ins class="first last" ukl:ChangeId="d29p5306" ukl:CommentaryRef="c11723421">
<noteRef uk:name="commentary" href="#c11723421" class="commentary"/>
or as the case may be, the Secretary of State
</ins>
may make regulations modifying, in such manner as it
<ins class="first last" ukl:ChangeId="d29p5310" ukl:CommentaryRef="c11723431">
<noteRef uk:name="commentary" href="#c11723431" class="commentary"/>
or he
</ins>
thinks proper—
</p>
</intro>
<level class="para1" eId="section-45-a">
<num>(a)</num>
<content>
<p>this Chapter in its application to women born on or after 6th April 1950, and</p>
</content>
</level>
<level class="para1" eId="section-45-b">
<num>(b)</num>
<content>
<p>sections 37, 38, 42(1), 43(2) and (5) and 44, in their application to women who are or have been married.</p>
</content>
</level>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>