Words in s. 46(1)(1A)(2)-(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. 60(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 46(1)(a)(i) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 37(a)(i); S.R. 1997/192, art. 2(b)

Words in s. 46(1)(a)(ii) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 37(a)(ii); S.R. 1997/192, art. 2(b)

S. 46(1)(a)(iii) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 18(a); S.R. 2000/133, art. 2(3), Sch. Pt. IV

Words in s. 46(1)(b) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 18(b); S.R. 2000/133, art. 2(3), Sch. Pt. IV

S. 46(1A)(1B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 37(b); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192 art. 2(b)

Words in s. 46(2)(a)(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. 60(3); S.R. 1999/149, art. 2(c), Sch. 2

Word in s. 46(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(3); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 46(3) 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. 60(4); S.R. 1999/149, art. 2(c), Sch. 2

Word in s. 46(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. 60(5); S.R. 1999/149, art. 2(c), Sch. 2

S. 46(7) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 37(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 47(1)(a) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 38; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

S. 48(2)(a)(b)(2A) substituted (6.4.1997) for s. 48(2)(a)(b) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 39(a); S.R. 1997/192, art. 2(b)

S. 48(2A)(c) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 19(2); S.R. 2000/133, art. 2(3), Sch. Pt. IV

S. 48(3)(a)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 39(b); S.R. 1997/192, art. 2(b)

Words in s. 48(3)(b) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 19(3); S.R. 2000/133, art. 2(3), Sch. Pt. IV

S. 48(4)-(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 39(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 49(1)(1A)(1B) substituted (6.4.1997) for s. 49A(1) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 40(a); S.R. 1997/192, art. 2(b)

Words in s. 49(1)(3) 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. 61; S.R. 1999/149, art. 2(c), Sch. 2

S. 49(2)(4)(5) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 40(b)(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 49(3) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), arts. 147, Sch. 3 para. 40(c); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

S. 50 (1) and (2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 41(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in s. 50(1)(2) 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. 62; S.R. 1999/149, art. 2(c), Sch. 2

S. 51(1)(3)-(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 42, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 51(2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 138(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in s. 51(2) inserted (11.11.1999 for certain purposes and otherwise 6.4.2002) by 1999 c. 30, ss. 18, 89(5)(a), Sch. 2 para. 7(2)(a); S.I. 2001/4049, art. 2(3)

S. 51(2ZA) 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. 63; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 51(2A) omitted (11.11.1999 for certain purposes and otherwise 6.4.2002) by virtue of 1999 c. 30, ss. 18, 89(5)(a), Sch. 2 para. 7(2)(b) and repealed (6.4.2002) by 1999 c. 30, s. 88, Sch. 13 Pt. I; S.I. 2001/4049, art. 2(3)(b)(ii); S.I. 2001/4049, art. 2(3)

S. 51(2B)(2C) inserted (11.11.1999 for certain purposes and otherwise 6.4.2002) by 1999 c. 30, ss. 18, 89(5)(a), Sch. 2 para. 7(2)(c); S.I. 2001/4049, art. 2(3)

S. 52(1)(3) repealed (6.4.1997) by S.I. 1995/3213, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 52(2) 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. 64(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 52(2) repealed (6.4.1997) by S.I. 1995/3213, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 52(5)(6) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 43(b); S.R. 1997/192, art. 2(b)

S. 52(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. 64(3); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 53(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. 65(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 53(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. 65(2); S.R. 1999/149, art. 2(c), Sch. 2

S. 53(5) 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. 65(3); S.R. 1999/149, art. 2(c), Sch. 2

S. 54(1)-(3)(5)(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 44, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 54(4)(4A) substituted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) for s. 54(4) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(1) (with s. 83(6))

S. 55 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 45, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 56(1)-(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 46(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 56(4) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 46(b)(i); S.R. 1997/192, art. 2(b)

Words in s. 56(4) added (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 46(b)(ii); S.R. 1997/192, art. 2(b)

Words in s. 56(5) substituted (6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 46(c); S.R. 1997/192, art. 2(b)

Words in s. 56(5) added (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 46(c); S.R. 1997/192, art. 2(b)

S. 56(6)-(10) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 46(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 57(1)(a) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 47(a); S.R. 1997/192, art. 2(b)

Words in s. 57(2) inserted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(2) (with s. 83(6))

S. 57(8)(a) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, Sch. 3 para. 47(b)(i); S.R. 1997/192, art. 2(b)

Word in s. 57(8) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 47(b)(ii); S.R. 1997/192, art. 2(b)

Words in s. 57(9) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 47(c); S.R. 1997/192, art. 2(b)

S. 57(12) 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. 66; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 58(1)(a) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 48(a); S.R. 1997/192, art. 2(b)

S. 58(2) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 48(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 59(1)(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. 67(2); S.R. 1999/149, art. 2(c), Sch. 2

S. 59(1)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 59(1)(b) substituted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(3) (with s. 83(6))

S. 59(2) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 59(3)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(c)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 59(3) 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. 67(3); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 59(3)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(ii); S.R. 1997/192, art. 2(b)

Words in s. 59(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. 67(3)(4); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 59(3) 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. 67(3); S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 59(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(iii), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 59(4) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 60 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 50, Sch. 5 Pt. III

S. 61 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 50, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 62 repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 50, Sch. 5 Pt. III

Words in s. 63 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 51; S.R. 1997/192, art. 2(b)

Word in s. 63(2) 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. 68; S.R. 1999/149, art. 2(c), Sch. 2

Words in s. 64 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 51; S.R. 1997/192, art. 2(b)

Words in s. 64(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. 69; S.R. 1999/149, art. 2(c), Sch. 2

S. 46 modified (28.3.1997) by S.R. 1997/192, art. 4(1) (with art. 9)

S. 51 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 51(2B) excluded (6.4.2002) by S.R. 1996/493, reg. 51(1A)-(1C) (as substituted by S.I. 2002/681, reg. 7(2))

S. 52 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 53 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 54 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 56 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 57 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 58 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 59 modified (6.4.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 63 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

S. 64 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

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

1992 c. 8.

S.I. 1981/1675 (N.I. 26).

1950 c. 7 (N.I.).

http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/III/2000-12-01Pension 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 Database2024-05-172000-12-01Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and DutiesChapter III Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums Approval of arrangements for schemes ceasing to be certified
46 Powers of Board to approve arrangements for scheme ceasing to be certified.(1)

In the case of an occupational pension scheme or a personal pension scheme which is or has been certified as a contracted-out or, as the case may be, an appropriate scheme, the Inland Revenue may, for the event of, or in connection with, its ceasing to be such a scheme, approve any arrangements made or to be made in relation to the scheme, or for its purposes, for the preservation or transfer—

(a)

in the case of an occupational pension scheme other than a money purchase contracted-out scheme—

(i)

of earners’ accrued rights to guaranteed minimum pensions under the scheme or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day, and;

(ii)

of the liability for the payment of such pensions in respect of persons who have then become entitled to receive them;

(iii)

of safeguarded rights under the scheme;

(b)

in the case of a money purchase contracted-out scheme or a personal pension scheme, of protected , or safeguarded, rights under the scheme.

(1A)

The power of the Inland Revenue to approve arrangements under this section—

(a)

includes power to approve arrangements subject to conditions, and

(b)

may be exercised either generally or in relation to a particular scheme.

(1B)

Arrangements may not be approved under this section unless any prescribed conditions are met

(2)

If the scheme ceases to be a contracted-out scheme or an appropriate scheme (whether by being wound up or otherwise) and the Inland Revenue either—

(a)

have withdrawn their approval of previously approved arrangements relating to it; or

(b)

have declined to approve arrangements relating to it,

the Inland Revenue may issue a certificate to that effect.

(3)

A certificate issued under subsection (2)(a) or (b) shall be cancelled by the Inland Revenue if they subsequently approve the arrangements.

(4)

Regulations may provide that where the Inland Revenue have approved arrangements under subsection (1) in respect of an occupational pension scheme (other than a money purchase scheme) any provision of this Part (other than sections 14, 15, 22 to 29 and 39 to 41) or Chapter III of Part IV or Chapter II of Part V shall have effect subject to such modifications as may be specified in the regulations.

(5)

Any such regulations shall have effect in relation to arrangements whenever approved, unless they provide that they are only to have effect in relation to arrangements approved after they come into operation.

(6)

It is hereby declared that an approval of arrangements relating to an occupational pension scheme which is not a money purchase contracted-out scheme may be withdrawn at any time, notwithstanding that the scheme has been wound up.

(7)

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

47 Calculation of guaranteed minimum pensions preserved under approved arrangements.(1)

This section applies where—

(a)

an earner’s guaranteed minimum pension rights or accrued rights to guaranteed minimum pensions under a scheme satisfy prescribed conditions, and

(b)

one or more of the five tax years ending with the tax year in which the scheme ceases to be contracted-out is a relevant year in relation to the earner.

(2)

Where this section applies then, except in such circumstances as may be prescribed, section 12(1) shall have effect, subject to the following provisions, that is to say—

(a)

any earnings factor shall be taken to be that factor as increased by the last order under Article 23 of the Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the Social Security Administration (Northern Ireland) Act 1992 to come into operation before those five tax years; and

(b)

any relevant earnings factors derived from contributions or earnings in respect of any year (“the relevant contributions year”) shall be treated as increased by 12 per cent. compound for each of those five tax years, other than any of those years which—

(i)

constitutes or begins before the relevant contributions year, or

(ii)

begins after the final relevant year in relation to the earner.

(3)

Subsection (2) shall not apply in any case where its application would result in the amount of the guaranteed minimum being greater than it would have been apart from that subsection.

(4)

Regulations may provide that subsections (1) to (3) shall have effect with prescribed modifications in relation to a scheme which, immediately before it ceased to be contracted-out, contained provisions authorised by section 12(2).

(5)

In this section “relevant year” and “final relevant year” have the same meanings as in section 12.

Supervision of formerly certified schemes
48 Supervision of schemes which have ceased to be certified.(1)

Section 49 shall apply for the purpose of making provision for securing the continued supervision of occupational pension schemes as respects which subsection (2) applies and section 50 shall apply for the purpose of making corresponding provision in relation to personal pension schemes as respects which subsection (3) applies.

(2)

This subsection applies as respects any occupational pension scheme, other than a public service pension scheme, where—

(a)

the scheme has ceased to be a contracted-out scheme, and

(b)

any persons remain who fall within any of the following categories.

(2A)

Those categories are—

(a)

any persons entitled to receive, or having accrued rights to—

(i)

guaranteed minimum pensions, or

(ii)

pensions under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out,

(b)

any persons who have protested rights under the scheme or are entitled to any benefit giving effect to protected rights under it.

(c)

any persons who have safeguarded rights under the scheme or are entitled to any benefit giving effect to safeguarded rights under it.

(3)

This subsection applies as respects any personal pension scheme where—

(a)

the scheme has ceased to be an appropriate scheme, and

(b)

any persons remain who have protected rights under the scheme or are entitled to any benefit giving effect to protected , or safeguarded, rights under it.

(4)

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

(5)

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

(6)

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

49 Supervision: former contracted-out schemes.(1)

The Inland Revenue may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the Inland Revenue may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.

(1A)

An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.

(1B)

A direction under subsection (1) shall be enforceable as if it were an order of the county court.

(2)

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

(3)

If a certificate has been issued under subsection (2) of section 46 and has not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(2A)(a) or (b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the Inland Revenue may allow.

(4)

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

(5)

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

50 Supervision: former appropriate personal pension schemes.(1)

The Inland Revenue may direct the trustees or managers of the scheme to take or refrain from taking such steps as the Inland Revenue may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.

(1A)

An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.

(1B)

A direction under subsection (1) shall be enforceable as if it were an order of the county court.

(2)

If a certificate has been issued under subsection (2) of section not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(3)(b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the Inland Revenue may allow.

(3)

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

State scheme premiums
51 Payment of state scheme premiums on termination of certified status.(1)

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

(2)

Where—

(a)

an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme (other than a money purchase contracted-out scheme),

(b)

paragraph (a) ceases to apply, by reason of any of the following circumstances, before the earner attains the scheme’s normal pension age or (if earlier) the end of the tax year preceding that in which the earner attains pensionable age, and

(c)

the earner has served for less than two years in the employment,

the prescribed person shall, if subsection (2B) applies, pay and otherwise may elect to pay a premium under this subsection (referred to in this Act as a “contributions equivalent premium”).

(2ZA)

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

(2A)

The circumstances referred to in subsection (2) are that—

(a)

the earner’s service in the employment ceases otherwise than on the earner’s death,

(b)

the earner ceases to be a member of the scheme otherwise than on the earner’s death,

(c)

the earner’s service in the employment ceases on the earner’s death and the earner dies leaving a widow or widower,

(d)

the scheme is wound up,

(e)

the scheme ceases to be a contracted-out occupational pension scheme;

. . .

(2B)

Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.

(2C)

Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.

(3)

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

(4)

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

(5)

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

(6)

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

52 Provisions supplementary to s. 51.(1)

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

(2)

A premium under section 51 shall be paid by the prescribed person to the Inland Revenue within the prescribed period . . ..

(3)

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

(4)

Where under the rules of the scheme transfer credits have been allowed in respect of the earner’s accrued rights under another scheme, the reference in section 51(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.

(5)

The reference in section 51(2A) to an accrued right to short service benefit includes an accrued right to any provision which, under the preservation requirements, is permitted as an alternative to short service benefit (other than provision for return of contributions or for benefit in the form of a lump sum).

(6)

Subject to regulations under paragraph 1 of Schedule 1, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 51(2A) as ceasing immediately before the death

(7)

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

53 Elections to pay contributions equivalent premiums.(1)

An election under section 51(2) must be made within the prescribed period and in the prescribed manner.

(2)

Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.

(3)

In subsection (2) “relevant service” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.

(4)

If the Inland Revenue consider that the prescribed person is contravening subsection (2), they may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.

(5)

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

54 Amount of premiums payable under s. 51.(1)

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

(2)

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

(3)

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

(4)

Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—

(a)

the amount of every reduction made under section 37 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and

(b)

the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 37.

(4A)

The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 37(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.

(5)

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

(6)

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

(7)

Section 52(4) applies for the purposes of subsection (4) as it applies for the purposes of section 51(2).

55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56 Effect of payment of premiums on rights.(1)

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

(2)

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

(3)

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

(4)

Payment of a contributions equivalent premium in the circumstances mentioned in section 51(2A)(a) and (b), (d) and (e) shall extinguish the earner’s accrued rights to guaranteed minimum pensions under the relevant scheme or (in relation to service on or after the principal appointed day( rights to pensions under the scheme so far as attributable to the amount of the premium.

(5)

Payment of a contributions equivalent premium in the circumstances mentioned in section 51(2A)(c) shall extinguish any such accrued rights in respect of the earner’s widow or widower.

(6)

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

(7)

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

(8)

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

(9)

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

(10)

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

57 Deduction of contributions equivalent premium from refund of scheme contributions.(1)

This section applies where—

(a)

an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment, and

(b)

he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him towards the provision of benefits under the scheme by reference to which that employment was contracted-out; and

(c)

a contributions equivalent premium falls to be paid by any person in respect of him.

(2)

Where this section applies, then, subject to the following provisions of this section, the person by whom the premium falls to be paid shall be entitled on paying it to recover an amount equal to so much of the premium as is attributable to any actual reductions of primary Class 1 contributions (and on paying any part of it to recover a proportionate part of that amount) from the person liable for the refund.

(3)

The amount recoverable under this section shall not exceed the amount of the refund or so much of it as has not been made.

(4)

Where the period taken into account in arriving at the amount mentioned in subsection (2) does not coincide with that in respect of which the refund is to be made, the sum recoverable under this section shall be determined by reference to so much of that amount and of the refund as are referable to the same period.

(5)

Where the refund—

(a)

is made in respect of more than one period of service, and one or more of those periods is a period of previous linked qualifying service; and

(b)

includes any amount paid under a contracted-out scheme in relation to that service on or in connection with a transfer of accrued rights to another scheme,

the amount which may be recovered under this section shall be increased by such amount as may be prescribed.

(6)

Where the person liable for the premium is himself liable for the refund, he shall be entitled to retain out of the refund the amount which he could recover under this section from another person liable for the refund.

(7)

The amount of the refund shall be reduced by the amount recovered or retained under this section; and provision shall be made by regulations for requiring the making of refunds to be delayed for the purpose of enabling any right of recovery or retainer conferred by this section to be exercised, notwithstanding anything in any enactment relating to the making of the refund.

(8)

Where—

(a)

an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment,

(b)

he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him under the scheme by reference to which that employment was contracted-out in relation to any previous contracted-out employment of his, being payments towards the provision of benefits under that scheme;

(c)

a contributions equivalent premium falls to be paid in respect of him; and

(d)

the period taken into account in arriving at the amount mentioned in subsection (2) includes the period of the previous contracted-out employment,

then the person liable for that premium shall have the like right of recovery from that refund (so far as the premium is not recoverable or retainable out of a refund in respect of a later employment) as a person has under this section where the refund relates to service in the employment on the cessation of which the premium falls to be paid (and subsection (7) shall apply accordingly).

(9)

This section shall apply in relation to such a refund as is referred to in subsection (1)(b) which becomes payable after the cessation of an earner’s service in contracted-out employment as it applies to such a refund becoming payable on the cessation of an earner’s service in such employment.

(10)

Where the earner (or, by virtue of a connection with him, any other person) becomes entitled to any payment in lieu of benefit, this section shall apply in relation to the payment as if it were such a refund as is referred to in subsection (1)(b).

(11)

For the purposes of subsection (10), a payment in lieu of benefit is any payment falling to be made to or for the benefit of, or in respect of, a person by virtue of his being or having been a member of an occupational pension scheme, being a payment which either—

(a)

is made or to be made otherwise than out of the resources of the scheme; or

(b)

is made or to be made out of those resources but by way of distribution on a winding up; or

(c)

falls within such other description of payments as may be prescribed for the purposes of that subsection.

(12)

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

58 No recovery of state scheme premiums from earners, etc.(1)

Notwithstanding any contract to the contrary, a person shall not be entitled—

(a)

to recover any part of a contributions equivalent premium from any earner in respect of whom it is payable; or

(b)

except in accordance with section 57, to recover or retain any part of such a premium out of any money payable to or for the benefit of the earner or any other person.

(2)

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

59 Further provisions concerning calculations relating to premiums.(1)

The following amounts shall be certified by the Inland Revenue

(a)

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

(b)

the sum of the amounts specified in section 54(4);

(c)

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

(d)

the amount mentioned in section 57(2).

(2)

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

(3)

If the Inland Revenue

(a)

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

(b)

are satisfied that records of earnings relevant for determining the amount mentioned in section 54(4) have not been maintained or retained or are otherwise unobtainable,

then the Inland Revenue may for that purpose—

(i)

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

(ii)

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

. . ..

(4)

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

(5)

For the purposes of subsection (1) the Inland Revenue may make such adjustments as they think necessary for avoiding fractional amounts.

60

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

61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63 Non-payment of state scheme premiums.(1)

If a person fails to pay any contributions equivalent premium which is payable by him at or within the time prescribed for the purpose, he shall be liable on summary conviction to a fine of not more than level 3 on the standard scale.

(2)

Where—

(a)

a person is convicted of the offence under subsection (1) of failing to pay a premium, and

(b)

the premium remains unpaid at the date of the conviction,

he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.

(3)

Subject to subsection (4), where a person is convicted of an offence mentioned in subsection (2), evidence may be given of any previous failure by him to pay contributions equivalent premiums within the time prescribed for the purpose; and in that subsection “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.

(4)

Such evidence may be given only if notice of intention to give it is served with the summons or warrant on which the person appeared before the court which convicted him.

64 Unpaid premiums: supplementary.(1)

Where a person charged with an offence to which section 63(2) applies is convicted of that offence in his absence under Article 24(2) of the Magistrates’ Courts (Northern Ireland) Order 1981, then if—

(a)

it is proved to the satisfaction of the court, on oath or by affidavit or in the manner prescribed by magistrates’ courts rules, that notice under section 63(4) has been duly served specifying the other premiums in respect of which the complainant intends to give evidence; and

(b)

the clerk of petty sessions has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other premiums so specified or any of them,

section 63(3) and (4) shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.

(2)

Where—

(a)

a person is convicted of an offence to which section 63(2) applies; and

(b)

an order is made under the Probation Act (Northern Ireland) 1950 placing the offender on probation or discharging him absolutely or conditionally,

subsection (1) and section 63(2) to (4) shall apply as if it were a conviction for all purposes.

(3)

Any sum which a person is liable to pay under subsection (1) or section 63(2) to (4) shall be recoverable from him as a penalty.

(4)

contributions equivalent premiums recovered by the Inland Revenue under those provisions shall be treated for all purposes as premiums paid to the Inland Revenue in respect of the person in respect of whom they were originally payable.

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<uk:commentary href="#section-59" refersTo="#c11725991"/>
<uk:commentary href="#section-59" refersTo="#c11726001"/>
<uk:commentary href="#section-60" refersTo="#c11726041"/>
<uk:commentary href="#section-61" refersTo="#c11726061"/>
<uk:commentary href="#section-62" refersTo="#c11726081"/>
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<uk:commentary href="#section-64" refersTo="#c11726281"/>
<uk:commentary href="#section-64" refersTo="#c11726291"/>
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<temporalGroup eId="period-from-1994-02-07-to-2006-04-06">
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<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
<TLCLocation eId="extent-ni" href="" showAs="N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723821" marker="F1">
<p>
Words in s. 46(1)(1A)(2)-(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01552" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01553" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01554" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01555" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/60/2">Sch. 1 para. 60(2)</ref>
;
<ref eId="c01556" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01557" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01558" 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="c11723831" marker="F2">
<p>
Words in s. 46(1)(a)(i) inserted (6.4.1997) by
<ref eId="c01560" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01561" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01562" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/37/a/i">Sch. 3 para. 37(a)(i)</ref>
;
<ref eId="c01563" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01564" 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="c11723841" marker="F3">
<p>
Words in s. 46(1)(a)(ii) substituted (6.4.1997) by
<ref eId="c01566" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01567" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01568" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/37/a/ii">Sch. 3 para. 37(a)(ii)</ref>
;
<ref eId="c01569" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01570" 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="c11723851" marker="F4">
<p>
S. 46(1)(a)(iii) inserted (1.12.2000) by
<ref eId="c01572" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01573" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/74">art. 74</ref>
,
<ref eId="c01574" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/9/paragraph/18/a">Sch. 9 para. 18(a)</ref>
;
<ref eId="c01575" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01576" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01577" 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="c11723861" marker="F5">
<p>
Words in s. 46(1)(b) inserted (1.12.2000) by
<ref eId="c01579" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01580" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/74">art. 74</ref>
,
<ref eId="c01581" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/9/paragraph/18/b">Sch. 9 para. 18(b)</ref>
;
<ref eId="c01582" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01583" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01584" 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="c11723871" marker="F6">
<p>
S. 46(1A)(1B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01586" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01587" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01588" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/37/b">Sch. 3 para. 37(b)</ref>
;
<ref eId="c01589" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01590" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01591" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01592" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
art. 2(b)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11723911" marker="F7">
<p>
Words in s. 46(2)(a)(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01594" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01595" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01596" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01597" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/60/3">Sch. 1 para. 60(3)</ref>
;
<ref eId="c01598" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01599" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01600" 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="c11723921" marker="F8">
<p>
Word in s. 46(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01602" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01603" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01604" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01605" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/60/3">Sch. 1 para. 60(3)</ref>
;
<ref eId="c01606" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01607" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01608" 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="c11723961" marker="F9">
<p>
Words in s. 46(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01610" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01611" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01612" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01613" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/60/4">Sch. 1 para. 60(4)</ref>
;
<ref eId="c01614" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01615" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01616" 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="c11723981" marker="F10">
<p>
Word in s. 46(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01618" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01619" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01620" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01621" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/60/5">Sch. 1 para. 60(5)</ref>
;
<ref eId="c01622" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01623" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01624" 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="c11723991" marker="F11">
<p>
S. 46(7) repealed (6.4.1997) by
<ref eId="c01626" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01627" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01628" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01629" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/37/c">Sch. 3 para. 37(c)</ref>
,
<ref eId="c01630" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01631" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01632" 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="c11724021" marker="F12">
<p>
Words in s. 47(1)(a) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01634" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01635" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01636" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/38">Sch. 3 para. 38</ref>
;
<ref eId="c01637" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01638" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01639" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01640" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01641" 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="c11724121" marker="F13">
<p>
S. 48(2)(a)(b)(2A) substituted (6.4.1997) for s. 48(2)(a)(b) by
<ref eId="c01645" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01646" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01647" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/39/a">Sch. 3 para. 39(a)</ref>
;
<ref eId="c01648" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01649" 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="c11724131" marker="F14">
<p>
S. 48(2A)(c) inserted (1.12.2000) by
<ref eId="c01651" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01652" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/74">art. 74</ref>
,
<ref eId="c01653" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/9/paragraph/19/2">Sch. 9 para. 19(2)</ref>
;
<ref eId="c01654" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01655" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01656" 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="c11724141" marker="F15">
<p>
S. 48(3)(a)(b) substituted (6.4.1997) by
<ref eId="c01658" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01659" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01660" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/39/b">Sch. 3 para. 39(b)</ref>
;
<ref eId="c01661" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01662" 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="c11724151" marker="F16">
<p>
Words in s. 48(3)(b) inserted (1.12.2000) by
<ref eId="c01664" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref eId="c01665" class="subref" href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/74">art. 74</ref>
,
<ref eId="c01666" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/9/paragraph/19/3">Sch. 9 para. 19(3)</ref>
;
<ref eId="c01667" href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref eId="c01668" class="subref" href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref eId="c01669" 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="c11724161" marker="F17">
<p>
S. 48(4)-(6) repealed (6.4.1997) by
<ref eId="c01671" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01672" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01673" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01674" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/39/c">Sch. 3 para. 39(c)</ref>
,
<ref eId="c01675" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01676" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01677" 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="c11724251" marker="F18">
<p>
S. 49(1)(1A)(1B) substituted (6.4.1997) for s. 49A(1) by
<ref eId="c01679" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01680" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01681" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/40/a">Sch. 3 para. 40(a)</ref>
;
<ref eId="c01682" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01683" 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="c11724261" marker="F19">
<p>
Words in s. 49(1)(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01685" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01686" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01687" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01688" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/61">Sch. 1 para. 61</ref>
;
<ref eId="c01689" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01690" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01691" 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="c11724311" marker="F20">
<p>
S. 49(2)(4)(5) repealed (6.4.1997) by
<ref eId="c01708" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01709" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01710" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01711" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/40/d">Sch. 3 para. 40(b)(d)</ref>
,
<ref eId="c01712" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01713" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01714" 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="c11724291" marker="F21">
<p>
S. 49(3) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01701" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), arts. 147, Sch. 3 para. 40(c);
<ref eId="c01702" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01703" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01704" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01705" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01706" 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="c11724361" marker="F22">
<p>
S. 50 (1) and (2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01716" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 147, Sch. 3 para. 41(a);
<ref eId="c01717" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01718" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01719" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01720" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01721" 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="c11724371" marker="F23">
<p>
Words in s. 50(1)(2) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01723" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01724" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01725" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01726" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/62">Sch. 1 para. 62</ref>
;
<ref eId="c01727" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01728" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01729" 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="c11724591" marker="F24">
<p>
S. 51(1)(3)-(6) repealed (6.4.1997) by
<ref eId="c01743" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01744" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01745" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01746" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/42">Sch. 3 para. 42</ref>
,
<ref eId="c01747" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01748" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01749" 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="c11724601" marker="F25">
<p>
S. 51(2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c01751" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 138(1);
<ref eId="c01752" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c01753" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c01754" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c01755" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01756" 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="c11724611" marker="F26">
<p>
Words in s. 51(2) inserted (11.11.1999 for certain purposes and otherwise 6.4.2002) by
<ref eId="c01758" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01759" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/18">ss. 18</ref>
,
<ref eId="c01760" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">89(5)(a)</ref>
,
<ref eId="c01761" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/7/2/a">Sch. 2 para. 7(2)(a)</ref>
;
<ref eId="c01762" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="c01763" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3">art. 2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11724621" marker="F27">
<p>
S. 51(2ZA) inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01765" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01766" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01767" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01768" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/63">Sch. 1 para. 63</ref>
;
<ref eId="c01769" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01770" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01771" 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="c11724631" marker="F28">
<p>
Words in s. 51(2A) omitted (11.11.1999 for certain purposes and otherwise 6.4.2002) by virtue of
<ref eId="c01773" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01774" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/18">ss. 18</ref>
,
<ref eId="c01775" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">89(5)(a)</ref>
,
<ref eId="c01776" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/7/2/b">Sch. 2 para. 7(2)(b)</ref>
and repealed (6.4.2002) by
<ref eId="c01777" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01778" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/88">s. 88</ref>
,
<ref eId="c01779" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/13/part/I">Sch. 13 Pt. I</ref>
;
<ref eId="c01780" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="c01781" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3/b/ii">art. 2(3)(b)(ii)</ref>
;
<ref eId="c01782" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="c01783" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3">art. 2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11724641" marker="F29">
<p>
S. 51(2B)(2C) inserted (11.11.1999 for certain purposes and otherwise 6.4.2002) by
<ref eId="c01785" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref eId="c01786" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/18">ss. 18</ref>
,
<ref eId="c01787" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/5/a">89(5)(a)</ref>
,
<ref eId="c01788" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/2/paragraph/7/2/c">Sch. 2 para. 7(2)(c)</ref>
;
<ref eId="c01789" href="http://www.legislation.gov.uk/id/uksi/2001/4049">S.I. 2001/4049</ref>
,
<ref eId="c01790" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/4049/article/2/3">art. 2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11724761" marker="F30">
<p>
<ref eId="c06753" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/52/1/3">S. 52(1)(3)</ref>
repealed (6.4.1997) by
<ref eId="c06754" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III;
<ref eId="c06755" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c06756" 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="c11724771" marker="F31">
<p>
Words in
<ref eId="c06757" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/52/2">s. 52(2)</ref>
substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c06758" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c06759" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c06760" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c06761" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/64/2">Sch. 1 para. 64(2)</ref>
;
<ref eId="c06762" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c06763" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c06764" 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="c11724781" marker="F32">
<p>
Words in
<ref eId="c06765" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/52/2">s. 52(2)</ref>
repealed (6.4.1997) by
<ref eId="c06766" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III;
<ref eId="c06767" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c06768" 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="c11724801" marker="F33">
<p>
<ref eId="c06769" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/52/5/6">S. 52(5)(6)</ref>
substituted (6.4.1997) by
<ref eId="c06770" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c06771" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c06772" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/43/b">Sch. 3 para. 43(b)</ref>
;
<ref eId="c06773" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c06774" 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="c11724811" marker="F34">
<p>
<ref eId="c06775" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/52/7">S. 52(7)</ref>
added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c06776" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c06777" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c06778" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c06779" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/64/3">Sch. 1 para. 64(3)</ref>
;
<ref eId="c06780" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c06781" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c06782" 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="c11724961" marker="F35">
<p>
Words in s. 53(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01841" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01842" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01843" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01844" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/65/2">Sch. 1 para. 65(2)</ref>
;
<ref eId="c01845" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01846" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01847" 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="c11724971" marker="F36">
<p>
Words in s. 53(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01849" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01850" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01851" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01852" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/65/2">Sch. 1 para. 65(2)</ref>
;
<ref eId="c01853" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01854" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01855" 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="c11724981" marker="F37">
<p>
S. 53(5) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01857" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01858" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01859" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01860" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/65/3">Sch. 1 para. 65(3)</ref>
;
<ref eId="c01861" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01862" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01863" 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="c11725071" marker="F38">
<p>
S. 54(1)-(3)(5)(6) repealed (6.4.1997) by
<ref eId="c01869" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01870" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01871" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01872" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/44">Sch. 3 para. 44</ref>
,
<ref eId="c01873" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01874" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01875" 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="c11725101" marker="F39">
<p>
S. 54(4)(4A) substituted (28.7.2000 with effect as mentioned in
<ref eId="c01877" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/part/I/paragraph/6/4">Sch. 5 Pt. I para. 6(4)</ref>
of the amending Act) for s. 54(4) by
<ref eId="c01878" href="http://www.legislation.gov.uk/id/ukpga/2000/19">2000 c. 19</ref>
,
<ref eId="c01879" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/56">s. 56</ref>
,
<ref eId="c01880" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/part/I/paragraph/6/1">Sch. 5 Pt. I para. 6(1)</ref>
(with
<ref eId="c01881" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11725181" marker="F40">
<p>
S. 55 repealed (6.4.1997) by
<ref eId="c01883" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01884" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01885" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01886" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/45">Sch. 3 para. 45</ref>
,
<ref eId="c01887" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01888" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01889" 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="c11725211" marker="F41">
<p>
S. 56(1)-(3) repealed (6.4.1997) by
<ref eId="c01895" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01896" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01897" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01898" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/46/a">Sch. 3 para. 46(a)</ref>
,
<ref eId="c01899" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01900" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01901" 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="c11725241" marker="F42">
<p>
Words in s. 56(4) substituted (6.4.1997) by
<ref eId="c01903" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01904" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01905" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/46/b/i">Sch. 3 para. 46(b)(i)</ref>
;
<ref eId="c01906" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01907" 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="c11725251" marker="F43">
<p>
Words in s. 56(4) added (6.4.1997) by
<ref eId="c01909" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01910" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01911" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/46/b/ii">Sch. 3 para. 46(b)(ii)</ref>
;
<ref eId="c01912" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01913" 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="c11725261" marker="F44">
<p>
Words in s. 56(5) substituted (6.4.1997) by
<ref eId="c01915" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 147, Sch. 3 para. 46(c);
<ref eId="c01916" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01917" 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="c11725271" marker="F45">
<p>
Words in
<ref eId="c01918" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/56/5">s. 56(5)</ref>
added (6.4.1997) by
<ref eId="c01919" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01920" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01921" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/46/c">Sch. 3 para. 46(c)</ref>
;
<ref eId="c01922" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01923" 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="c11725281" marker="F46">
<p>
S. 56(6)-(10) repealed (6.4.1997) by
<ref eId="c01925" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01926" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01927" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c01928" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/46/d">Sch. 3 para. 46(d)</ref>
,
<ref eId="c01929" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01930" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01931" 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="c11725481" marker="F47">
<p>
S. 57(1)(a) substituted (6.4.1997) by
<ref eId="c01937" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01938" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01939" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/47/a">Sch. 3 para. 47(a)</ref>
;
<ref eId="c01940" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01941" 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="c11725491" marker="F48">
<p>
Words in s. 57(2) inserted (28.7.2000 with effect as mentioned in
<ref eId="c01943" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/part/I/paragraph/6/4">Sch. 5 Pt. I para. 6(4)</ref>
of the amending Act) by
<ref eId="c01944" href="http://www.legislation.gov.uk/id/ukpga/2000/19">2000 c. 19</ref>
,
<ref eId="c01945" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/56">s. 56</ref>
,
<ref eId="c01946" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/part/I/paragraph/6/2">Sch. 5 Pt. I para. 6(2)</ref>
(with
<ref eId="c01947" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11725501" marker="F49">
<p>
S. 57(8)(a) substituted (6.4.1997) by
<ref eId="c01949" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01950" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c01951" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/47/b/i">Sch. 3 para. 47(b)(i)</ref>
;
<ref eId="c01952" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01953" 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="c11725511" marker="F50">
<p>
Word in s. 57(8) substituted (6.4.1997) by
<ref eId="c01955" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01956" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01957" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/47/b/ii">Sch. 3 para. 47(b)(ii)</ref>
;
<ref eId="c01958" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01959" 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="c11725521" marker="F51">
<p>
Words in s. 57(9) substituted (6.4.1997) by
<ref eId="c01961" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01962" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01963" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/47/c">Sch. 3 para. 47(c)</ref>
;
<ref eId="c01964" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01965" 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="c11725541" marker="F52">
<p>
S. 57(12) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01967" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01968" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01969" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01970" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/66">Sch. 1 para. 66</ref>
;
<ref eId="c01971" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c01972" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c01973" 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="c11725571" marker="F53">
<p>
Words in s. 58(1)(a) substituted (6.4.1997) by
<ref eId="c01979" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01980" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01981" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/48/a">Sch. 3 para. 48(a)</ref>
;
<ref eId="c01982" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01983" 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="c11725581" marker="F54">
<p>
S. 58(2) repealed (6.4.1997) by
<ref eId="c01985" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c01986" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c01987" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/48/b">Sch. 3 para. 48(b)</ref>
,
<ref eId="c01988" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c01989" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01990" 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="c11725871" marker="F55">
<p>
Words in s. 59(1)(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c01996" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c01997" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c01998" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c01999" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/67/2">Sch. 1 para. 67(2)</ref>
;
<ref eId="c02000" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c02001" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c02002" 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="c11725881" marker="F56">
<p>
S. 59(1)(a) repealed (6.4.1997) by
<ref eId="c02004" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02005" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c02006" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c02007" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/49/a/i">Sch. 3 para. 49(a)(i)</ref>
,
<ref eId="c02008" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c02009" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02010" 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="c11725891" marker="F57">
<p>
S. 59(1)(b) substituted (28.7.2000 with effect as mentioned in
<ref eId="c02012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/part/I/paragraph/6/4">Sch. 5 Pt. I para. 6(4)</ref>
of the amending Act) by
<ref eId="c02013" href="http://www.legislation.gov.uk/id/ukpga/2000/19">2000 c. 19</ref>
,
<ref eId="c02014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/56">s. 56</ref>
,
<ref eId="c02015" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/19/schedule/5/part/I/paragraph/6/3">Sch. 5 Pt. I para. 6(3)</ref>
(with
<ref eId="c02016" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/19/section/83/6">s. 83(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11725911" marker="F58">
<p>
S. 59(2) repealed (6.4.1997) by
<ref eId="c02026" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02027" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c02028" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c02029" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/49/b">Sch. 3 para. 49(b)</ref>
,
<ref eId="c02030" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c02031" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02032" 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="c11725931" marker="F59">
<p>
S. 59(3)(a) repealed (6.4.1997) by
<ref eId="c02034" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02035" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c02036" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c02037" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/49/c/i">Sch. 3 para. 49(c)(i)</ref>
,
<ref eId="c02038" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c02039" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02040" 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="c11725941" marker="F60">
<p>
Words in s. 59(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c02042" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c02043" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c02044" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c02045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/67/3">Sch. 1 para. 67(3)</ref>
;
<ref eId="c02046" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c02047" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c02048" 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="c11725951" marker="F61">
<p>
Words in s. 59(3)(b) substituted (6.4.1997) by
<ref eId="c02050" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02051" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c02052" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/49/c/ii">Sch. 3 para. 49(c)(ii)</ref>
;
<ref eId="c02053" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02054" 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="c11725971" marker="F62">
<p>
Words in s. 59(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c02056" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c02057" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c02058" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c02059" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/67/3/4">Sch. 1 para. 67(3)(4)</ref>
;
<ref eId="c02060" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c02061" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c02062" 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="c11725981" marker="F63">
<p>
Words in s. 59(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c02064" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c02065" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c02066" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c02067" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/67/3">Sch. 1 para. 67(3)</ref>
;
<ref eId="c02068" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c02069" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c02070" 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="c11725991" marker="F64">
<p>
Words in s. 59(3) repealed (6.4.1997) by
<ref eId="c02072" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02073" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c02074" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/49/c/iii">Sch. 3 para. 49(c)(iii)</ref>
,
<ref eId="c02075" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c02076" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02077" 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="c11726001" marker="F65">
<p>
S. 59(4) repealed (6.4.1997) by
<ref eId="c02079" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02080" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c02081" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/49/d">Sch. 3 para. 49(d)</ref>
,
<ref eId="c02082" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c02083" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02084" 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="c11726041" marker="F66">
<p>
S. 60 repealed (6.4.1997) by
<ref eId="c02086" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02087" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c02088" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c02089" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/50">Sch. 3 para. 50</ref>
,
<ref eId="c02090" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11726061" marker="F67">
<p>
S. 61 repealed (6.4.1997) by
<ref eId="c02092" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02093" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c02094" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c02095" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/50">Sch. 3 para. 50</ref>
,
<ref eId="c02096" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c02097" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02098" 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="c11726081" marker="F68">
<p>
S. 62 repealed (6.4.1997) by
<ref eId="c02100" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02101" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c02102" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c02103" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/50">Sch. 3 para. 50</ref>
,
<ref eId="c02104" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11726151" marker="F69">
<p>
Words in s. 63 substituted (6.4.1997) by
<ref eId="c02110" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02111" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c02112" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/51">Sch. 3 para. 51</ref>
;
<ref eId="c02113" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02114" 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="c11726161" marker="F70">
<p>
Word in s. 63(2) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c02116" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c02117" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c02118" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c02119" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/68">Sch. 1 para. 68</ref>
;
<ref eId="c02120" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c02121" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c02122" 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="c11726281" marker="F71">
<p>
Words in s. 64 substituted (6.4.1997) by
<ref eId="c02130" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c02131" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c02132" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/51">Sch. 3 para. 51</ref>
;
<ref eId="c02133" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02134" 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="c11726291" marker="F72">
<p>
Words in s. 64(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c02136" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c02137" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c02138" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c02139" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/69">Sch. 1 para. 69</ref>
;
<ref eId="c02140" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c02141" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c02142" 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="c11723811" marker="C1">
<p>
S. 46 modified (28.3.1997) by
<ref eId="c01548" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01549" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/1">art. 4(1)</ref>
(with
<ref eId="c01550" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11724581" marker="C2">
<p>
S. 51 modified (28.3.1997) by
<ref eId="c01739" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01740" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01741" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c17190541" marker="C3">
<p>
S. 51(2B) excluded (6.4.2002) by
<ref eId="c01792" href="http://www.legislation.gov.uk/id/nisr/1996/493">S.R. 1996/493</ref>
,
<rref eId="c01793" class="subref" from="http://www.legislation.gov.uk/id/nisr/1996/493/regulation/51/1A" upTo="http://www.legislation.gov.uk/id/nisr/1996/493/regulation/51/1C" ukl:CitationRef="c01792">reg. 51(1A)-(1C)</rref>
(as substituted by
<ref eId="c01794" href="http://www.legislation.gov.uk/id/uksi/2002/681">S.I. 2002/681</ref>
,
<ref eId="c01795" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/681/regulation/7/2">reg. 7(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11724751" marker="C4">
<p>
<ref eId="c06749" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/52">S. 52</ref>
modified (28.3.1997) by
<ref eId="c06750" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c06751" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c06752" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11724951" marker="C5">
<p>
S. 53 modified (28.3.1997) by
<ref eId="c01837" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01838" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01839" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11725061" marker="C6">
<p>
S. 54 modified (28.3.1997) by
<ref eId="c01865" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01866" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01867" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11725201" marker="C7">
<p>
S. 56 modified (28.3.1997) by
<ref eId="c01891" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01892" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01893" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11725471" marker="C8">
<p>
S. 57 modified (28.3.1997) by
<ref eId="c01933" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01934" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01935" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11725561" marker="C9">
<p>
S. 58 modified (28.3.1997) by
<ref eId="c01975" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01976" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01977" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11725861" marker="C10">
<p>
S. 59 modified (6.4.1997) by
<ref eId="c01992" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c01993" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c01994" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11726141" marker="C11">
<p>
S. 63 modified (28.3.1997) by
<ref eId="c02106" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02107" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c02108" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11726251" marker="C12">
<p>
S. 64 modified (28.3.1997) by
<ref eId="c02124" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c02125" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/4/2">art. 4(2)</ref>
(with
<ref eId="c02126" class="subref" href="http://www.legislation.gov.uk/id/nisr/1997/192/article/9">art. 9</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11724031" marker="M1">
<p>
<ref eId="c01642" href="http://www.legislation.gov.uk/id/nisi/1975/1503">S.I. 1975/1503 (N.I. 15)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11724041" marker="M2">
<p>
<ref eId="c01643" href="http://www.legislation.gov.uk/id/ukpga/1992/8">1992 c. 8</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11726261" marker="M3">
<p>
<ref eId="c02127" href="http://www.legislation.gov.uk/id/nisi/1981/1675">S.I. 1981/1675 (N.I. 26)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11726271" marker="M4">
<p>
<ref eId="c02128" href="http://www.legislation.gov.uk/id/apni/1950/7">1950 c. 7 (N.I.)</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1993/49/part/III/chapter/III/2000-12-01</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>
<dc:date/>
<dc:type>text</dc:type>
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<ukm:Number Value="49"/>
<ukm:EnactmentDate Date="1993-11-05"/>
<ukm:ISBN Value="0105449938"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1993/49/pdfs/ukpga_19930049_en.pdf" Title="Print Version"/>
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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-III" uk:target="true">
<num>Chapter III</num>
<heading> Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-III-crossheading-approval-of-arrangements-for-schemes-ceasing-to-be-certified">
<heading> Approval of arrangements for schemes ceasing to be certified</heading>
<section eId="section-46">
<num>46</num>
<heading> Powers of Board to approve arrangements for scheme ceasing to be certified.</heading>
<subsection eId="section-46-1">
<num>(1)</num>
<intro>
<p>
In the case of an occupational pension scheme or a personal pension scheme which is or has been certified as a contracted-out or, as the case may be, an appropriate scheme, the
<ins class="first last" ukl:ChangeId="d29p5352" ukl:CommentaryRef="c11723821">
<noteRef uk:name="commentary" href="#c11723821" class="commentary"/>
Inland Revenue
</ins>
may, for the event of, or in connection with, its ceasing to be such a scheme, approve any arrangements made or to be made in relation to the scheme, or for its purposes, for the preservation or transfer—
</p>
</intro>
<level class="para1" eId="section-46-1-a">
<num>(a)</num>
<intro>
<p>in the case of an occupational pension scheme other than a money purchase contracted-out scheme—</p>
</intro>
<level class="para2" eId="section-46-1-a-i">
<num>(i)</num>
<content>
<p>
of earners’ accrued rights to guaranteed minimum pensions under the scheme
<ins class="first last" ukl:ChangeId="d29p5368" ukl:CommentaryRef="c11723831">
<noteRef uk:name="commentary" href="#c11723831" class="commentary"/>
or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day,
</ins>
and;
</p>
</content>
</level>
<level class="para2" eId="section-46-1-a-ii">
<num>(ii)</num>
<content>
<p>
of the liability for the payment of
<ins class="first last" ukl:ChangeId="d29p5378" ukl:CommentaryRef="c11723841">
<noteRef uk:name="commentary" href="#c11723841" class="commentary"/>
such pensions
</ins>
in respect of persons who have then become entitled to receive them;
</p>
</content>
</level>
<level class="para2" eId="section-46-1-a-iii">
<num>
<ins class="first" ukl:ChangeId="d29p5382" ukl:CommentaryRef="c11723851">
<noteRef uk:name="commentary" href="#c11723851" class="commentary"/>
(iii)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5382" ukl:CommentaryRef="c11723851">of safeguarded rights under the scheme;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-46-1-b">
<num>(b)</num>
<content>
<p>
in the case of a money purchase contracted-out scheme or a personal pension scheme, of protected
<ins class="first last" ukl:ChangeId="d29p5396" ukl:CommentaryRef="c11723861">
<noteRef uk:name="commentary" href="#c11723861" class="commentary"/>
, or safeguarded,
</ins>
rights under the scheme.
</p>
</content>
</level>
</subsection>
<subsection eId="section-46-1A">
<num>
<ins class="first" ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">
<noteRef uk:name="commentary" href="#c11723871" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">The power of the </ins>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">
<ins class="first last" ukl:ChangeId="d29p5407" ukl:CommentaryRef="c11723821">
<noteRef uk:name="commentary" href="#c11723821" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871"> to approve arrangements under this section—</ins>
</p>
</intro>
<level class="para1" eId="section-46-1A-a">
<num>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">includes power to approve arrangements subject to conditions, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-46-1A-b">
<num>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">may be exercised either generally or in relation to a particular scheme.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-46-1B">
<num>
<ins ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">
<noteRef href="#c11723871" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1B)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5400" ukl:CommentaryRef="c11723871">Arrangements may not be approved under this section unless any prescribed conditions are met</ins>
</p>
</content>
</subsection>
<subsection eId="section-46-2">
<num>(2)</num>
<intro>
<p>
If the scheme ceases to be a contracted-out scheme or an appropriate scheme (whether by being wound up or otherwise) and the
<ins class="first last" ukl:ChangeId="d29p5437" ukl:CommentaryRef="c11723821">
<noteRef uk:name="commentary" href="#c11723821" class="commentary"/>
Inland Revenue
</ins>
either—
</p>
</intro>
<level class="para1" eId="section-46-2-a">
<num>(a)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p5446" ukl:CommentaryRef="c11723911">
<noteRef uk:name="commentary" href="#c11723911" class="commentary"/>
have
</ins>
withdrawn
<ins class="first last" ukl:ChangeId="d29p5450" ukl:CommentaryRef="c11723921">
<noteRef uk:name="commentary" href="#c11723921" class="commentary"/>
their
</ins>
approval of previously approved arrangements relating to it; or
</p>
</content>
</level>
<level class="para1" eId="section-46-2-b">
<num>(b)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p5459" ukl:CommentaryRef="c11723911">
<noteRef uk:name="commentary" href="#c11723911" class="commentary"/>
have
</ins>
declined to approve arrangements relating to it,
</p>
</content>
</level>
<wrapUp>
<p>
the
<ins class="first last" ukl:ChangeId="d29p5465" ukl:CommentaryRef="c11723821">
<noteRef uk:name="commentary" href="#c11723821" class="commentary"/>
Inland Revenue
</ins>
may issue a certificate to that effect.
</p>
</wrapUp>
</subsection>
<subsection eId="section-46-3">
<num>(3)</num>
<content>
<p>
A certificate issued under subsection (2)(a) or (b) shall be cancelled by the
<ins class="first last" ukl:ChangeId="d29p5475" ukl:CommentaryRef="c11723821">
<noteRef uk:name="commentary" href="#c11723821" class="commentary"/>
Inland Revenue
</ins>
if
<ins class="first last" ukl:ChangeId="d29p5479" ukl:CommentaryRef="c11723961">
<noteRef uk:name="commentary" href="#c11723961" class="commentary"/>
they subsequently approve
</ins>
the arrangements.
</p>
</content>
</subsection>
<subsection eId="section-46-4">
<num>(4)</num>
<content>
<p>
Regulations may provide that where the
<ins class="first last" ukl:ChangeId="d29p5489" ukl:CommentaryRef="c11723821">
<noteRef uk:name="commentary" href="#c11723821" class="commentary"/>
Inland Revenue
</ins>
<ins class="first last" ukl:ChangeId="d29p5492" ukl:CommentaryRef="c11723981">
<noteRef uk:name="commentary" href="#c11723981" class="commentary"/>
have
</ins>
approved arrangements under subsection (1) in respect of an occupational pension scheme (other than a money purchase scheme) any provision of this Part (other than sections 14, 15, 22 to 29 and 39 to 41) or Chapter
<abbr class="acronym" title="3">III</abbr>
of Part IV or Chapter
<abbr class="acronym" title="2">II</abbr>
of Part V shall have effect subject to such modifications as may be specified in the regulations.
</p>
</content>
</subsection>
<subsection eId="section-46-5">
<num>(5)</num>
<content>
<p>Any such regulations shall have effect in relation to arrangements whenever approved, unless they provide that they are only to have effect in relation to arrangements approved after they come into operation.</p>
</content>
</subsection>
<subsection eId="section-46-6">
<num>(6)</num>
<content>
<p>It is hereby declared that an approval of arrangements relating to an occupational pension scheme which is not a money purchase contracted-out scheme may be withdrawn at any time, notwithstanding that the scheme has been wound up.</p>
</content>
</subsection>
<subsection eId="section-46-7">
<num>
<noteRef href="#c11723991" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-47">
<num>47</num>
<heading> Calculation of guaranteed minimum pensions preserved under approved arrangements.</heading>
<subsection eId="section-47-1">
<num>(1)</num>
<intro>
<p>This section applies where—</p>
</intro>
<level class="para1" eId="section-47-1-a">
<num>(a)</num>
<content>
<p>
an earner’s guaranteed minimum pension rights or accrued rights to guaranteed minimum pensions under a scheme
<ins class="first last" ukl:ChangeId="d29p5536" ukl:CommentaryRef="c11724021">
<noteRef uk:name="commentary" href="#c11724021" class="commentary"/>
satisfy prescribed conditions
</ins>
, and
</p>
</content>
</level>
<level class="para1" eId="section-47-1-b">
<num>(b)</num>
<content>
<p>one or more of the five tax years ending with the tax year in which the scheme ceases to be contracted-out is a relevant year in relation to the earner.</p>
</content>
</level>
</subsection>
<subsection eId="section-47-2">
<num>(2)</num>
<intro>
<p>Where this section applies then, except in such circumstances as may be prescribed, section 12(1) shall have effect, subject to the following provisions, that is to say—</p>
</intro>
<level class="para1" eId="section-47-2-a">
<num>(a)</num>
<content>
<p>
any earnings factor shall be taken to be that factor as increased by the last order under Article 23 of the
<noteRef href="#c11724031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the
<noteRef href="#c11724041" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Administration (Northern Ireland) Act 1992 to come into operation before those five tax years; and
</p>
</content>
</level>
<level class="para1" eId="section-47-2-b">
<num>(b)</num>
<intro>
<p>
any relevant earnings factors derived from contributions or earnings in respect of any year (“
<term refersTo="#term-the-relevant-contributions-year" eId="term-the-relevant-contributions-year">the relevant contributions year</term>
”) shall be treated as increased by 12 per cent. compound for each of those five tax years, other than any of those years which—
</p>
</intro>
<level class="para2" eId="section-47-2-b-i">
<num>(i)</num>
<content>
<p>constitutes or begins before the relevant contributions year, or</p>
</content>
</level>
<level class="para2" eId="section-47-2-b-ii">
<num>(ii)</num>
<content>
<p>begins after the final relevant year in relation to the earner.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-47-3">
<num>(3)</num>
<content>
<p>Subsection (2) shall not apply in any case where its application would result in the amount of the guaranteed minimum being greater than it would have been apart from that subsection.</p>
</content>
</subsection>
<subsection eId="section-47-4">
<num>(4)</num>
<content>
<p>Regulations may provide that subsections (1) to (3) shall have effect with prescribed modifications in relation to a scheme which, immediately before it ceased to be contracted-out, contained provisions authorised by section 12(2).</p>
</content>
</subsection>
<subsection eId="section-47-5">
<num>(5)</num>
<content>
<p>
In this section “
<term refersTo="#term-relevant-year" eId="term-relevant-year">relevant year</term>
” and “
<term refersTo="#term-final-relevant-year" eId="term-final-relevant-year">final relevant year</term>
” have the same meanings as in section 12.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-III-crossheading-supervision-of-formerly-certified-schemes">
<heading> Supervision of formerly certified schemes</heading>
<section eId="section-48">
<num>48</num>
<heading> Supervision of schemes which have ceased to be certified.</heading>
<subsection eId="section-48-1">
<num>(1)</num>
<content>
<p>Section 49 shall apply for the purpose of making provision for securing the continued supervision of occupational pension schemes as respects which subsection (2) applies and section 50 shall apply for the purpose of making corresponding provision in relation to personal pension schemes as respects which subsection (3) applies.</p>
</content>
</subsection>
<subsection eId="section-48-2">
<num>(2)</num>
<intro>
<p>This subsection applies as respects any occupational pension scheme, other than a public service pension scheme, where—</p>
</intro>
<level class="para1" eId="section-48-2-a">
<num>
<ins class="first" ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">
<noteRef uk:name="commentary" href="#c11724121" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">the scheme has ceased to be a contracted-out scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-48-2-b">
<num>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">any persons remain who fall within any of the following categories.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-48-2A">
<num>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">(2A)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">Those categories are—</ins>
</p>
</intro>
<level class="para1" eId="section-48-2A-a">
<num>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">any persons entitled to receive, or having accrued rights to—</ins>
</p>
</intro>
<level class="para2" eId="section-48-2A-a-i">
<num>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">guaranteed minimum pensions, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-48-2A-a-ii">
<num>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">pensions under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out,</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-48-2A-b">
<num>
<ins ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5631" ukl:CommentaryRef="c11724121">any persons who have protested rights under the scheme or are entitled to any benefit giving effect to protected rights under it.</ins>
</p>
</content>
</level>
<level class="para1" eId="section-48-2A-c">
<num>
<ins class="first" ukl:ChangeId="d29p5675" ukl:CommentaryRef="c11724131">
<noteRef uk:name="commentary" href="#c11724131" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5675" ukl:CommentaryRef="c11724131">any persons who have safeguarded rights under the scheme or are entitled to any benefit giving effect to safeguarded rights under it.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-48-3">
<num>(3)</num>
<intro>
<p>This subsection applies as respects any personal pension scheme where—</p>
</intro>
<level class="para1" eId="section-48-3-a">
<num>
<ins class="first" ukl:ChangeId="d29p5689" ukl:CommentaryRef="c11724141">
<noteRef uk:name="commentary" href="#c11724141" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5689" ukl:CommentaryRef="c11724141">the scheme has ceased to be an appropriate scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-48-3-b">
<num>
<ins ukl:ChangeId="d29p5689" ukl:CommentaryRef="c11724141">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5689" ukl:CommentaryRef="c11724141">any persons remain who have protected rights under the scheme or are entitled to any benefit giving effect to protected </ins>
<ins ukl:ChangeId="d29p5689" ukl:CommentaryRef="c11724141">
<ins class="first last" ukl:ChangeId="d29p5702" ukl:CommentaryRef="c11724151">
<noteRef uk:name="commentary" href="#c11724151" class="commentary"/>
, or safeguarded,
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p5689" ukl:CommentaryRef="c11724141"> rights under it.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-48-4">
<num>
<noteRef href="#c11724161" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-48-5">
<num>
<noteRef href="#c11724161" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-48-6">
<num>
<noteRef href="#c11724161" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-49">
<num>49</num>
<heading> Supervision: former contracted-out schemes.</heading>
<subsection eId="section-49-1">
<num>
<ins class="first" ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">
<noteRef uk:name="commentary" href="#c11724251" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">The </ins>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">
<ins class="first last" ukl:ChangeId="d29p5743" ukl:CommentaryRef="c11724261">
<noteRef uk:name="commentary" href="#c11724261" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251"> may direct the trustees or managers of the scheme, or the employer, to take or refrain from taking such steps as the </ins>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">
<ins class="first last" ukl:ChangeId="d29p5747" ukl:CommentaryRef="c11724261">
<noteRef uk:name="commentary" href="#c11724261" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251"> may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.</ins>
</p>
</content>
</subsection>
<subsection eId="section-49-1A">
<num>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">(1A)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.</ins>
</p>
</content>
</subsection>
<subsection eId="section-49-1B">
<num>
<ins ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">(1B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5736" ukl:CommentaryRef="c11724251">A direction under subsection (1) shall be enforceable as if it were an order of the county court.</ins>
</p>
</content>
</subsection>
<subsection eId="section-49-2">
<num>
<noteRef href="#c11724311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-49-3">
<num>
<ins class="first" ukl:ChangeId="d29p5771" ukl:CommentaryRef="c11724291">
<noteRef uk:name="commentary" href="#c11724291" class="commentary"/>
(3)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5771" ukl:CommentaryRef="c11724291">If a certificate has been issued under subsection (2) of section 46 and has not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(2A)(a) or (b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the </ins>
<ins ukl:ChangeId="d29p5771" ukl:CommentaryRef="c11724291">
<ins class="first last" ukl:ChangeId="d29p5778" ukl:CommentaryRef="c11724261">
<noteRef uk:name="commentary" href="#c11724261" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p5771" ukl:CommentaryRef="c11724291"> may allow.</ins>
</p>
</content>
</subsection>
<subsection eId="section-49-4">
<num>
<noteRef href="#c11724311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-49-5">
<num>
<noteRef href="#c11724311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-50">
<num>50</num>
<heading> Supervision: former appropriate personal pension schemes.</heading>
<subsection eId="section-50-1">
<num>
<ins class="first" ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">
<noteRef uk:name="commentary" href="#c11724361" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">The </ins>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">
<ins class="first last" ukl:ChangeId="d29p5813" ukl:CommentaryRef="c11724371">
<noteRef uk:name="commentary" href="#c11724371" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361"> may direct the trustees or managers of the scheme to take or refrain from taking such steps as the </ins>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">
<ins class="first last" ukl:ChangeId="d29p5817" ukl:CommentaryRef="c11724371">
<noteRef uk:name="commentary" href="#c11724371" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361"> may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.</ins>
</p>
</content>
</subsection>
<subsection eId="section-50-1A">
<num>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">(1A)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.</ins>
</p>
</content>
</subsection>
<subsection eId="section-50-1B">
<num>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">(1B)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">A direction under subsection (1) shall be enforceable as if it were an order of the county court.</ins>
</p>
</content>
</subsection>
<subsection eId="section-50-2">
<num>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">If a certificate has been issued under subsection (2) of section not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(3)(b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the </ins>
<ins ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361">
<ins class="first last" ukl:ChangeId="d29p5839" ukl:CommentaryRef="c11724371">
<noteRef uk:name="commentary" href="#c11724371" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p5806" ukl:CommentaryRef="c11724361"> may allow.</ins>
</p>
</content>
</subsection>
<subsection eId="section-50-3">
<num>(3)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-III-crossheading-state-scheme-premiums">
<heading> State scheme premiums</heading>
<section eId="section-51">
<num>51</num>
<heading> Payment of state scheme premiums on termination of certified status.</heading>
<subsection eId="section-51-1">
<num>
<noteRef href="#c11724591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-51-2">
<num>
<ins class="first" ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">
<noteRef uk:name="commentary" href="#c11724601" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-51-2-a">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">an earner is serving in employment which is contracted-out employment by reference to an occupational pension scheme (other than a money purchase contracted-out scheme),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-51-2-b">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">paragraph (a) ceases to apply, by reason of any of the following circumstances, before the earner attains the scheme’s normal pension age or (if earlier) the end of the tax year preceding that in which the earner attains pensionable age, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-51-2-c">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the earner has served for less than two years in the employment,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the prescribed person </ins>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">
<ins class="first last" ukl:ChangeId="d29p5898" ukl:CommentaryRef="c11724611">
<noteRef uk:name="commentary" href="#c11724611" class="commentary"/>
shall, if subsection (2B) applies, pay and otherwise
</ins>
</ins>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601"> may elect to pay a premium under this subsection (referred to in this Act as a “contributions equivalent premium”).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-51-2ZA">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">
<ins class="first" ukl:ChangeId="d29p5902" ukl:CommentaryRef="c11724621">
<noteRef uk:name="commentary" href="#c11724621" class="commentary"/>
(2ZA)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">
<ins class="last" ukl:ChangeId="d29p5902" ukl:CommentaryRef="c11724621">In this section “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-51-2A">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(2A)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">The circumstances referred to in subsection (2) are that—</ins>
</p>
</intro>
<level class="para1" eId="section-51-2A-a">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the earner’s service in the employment ceases otherwise than on the earner’s death,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-51-2A-b">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the earner ceases to be a member of the scheme otherwise than on the earner’s death,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-51-2A-c">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the earner’s service in the employment ceases on the earner’s death and the earner dies leaving a widow or widower,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-51-2A-d">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the scheme is wound up,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-51-2A-e">
<num>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">the scheme ceases to be a contracted-out occupational pension scheme;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p5871" ukl:CommentaryRef="c11724601">
<ins class="first last" ukl:ChangeId="d29p5947" ukl:CommentaryRef="c11724631">
<noteRef uk:name="commentary" href="#c11724631" class="commentary"/>
. . .
</ins>
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-51-2B">
<num>
<ins class="first" ukl:ChangeId="d29p5951" ukl:CommentaryRef="c11724641">
<noteRef uk:name="commentary" href="#c11724641" class="commentary"/>
(2B)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5951" ukl:CommentaryRef="c11724641">Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.</ins>
</p>
</content>
</subsection>
<subsection eId="section-51-2C">
<num>
<ins ukl:ChangeId="d29p5951" ukl:CommentaryRef="c11724641">(2C)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5951" ukl:CommentaryRef="c11724641">Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.</ins>
</p>
</content>
</subsection>
<subsection eId="section-51-3">
<num>(3)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-51-4">
<num>
<noteRef href="#c11724591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-51-5">
<num>
<noteRef href="#c11724591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-51-6">
<num>
<noteRef href="#c11724591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-52">
<num>52</num>
<heading> Provisions supplementary to s. 51.</heading>
<subsection eId="section-52-1">
<num>
<noteRef href="#c11724761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-52-2">
<num>(2)</num>
<content>
<p>
A premium under section 51 shall be paid by the prescribed person to the
<ins class="first last" ukl:ChangeId="d29p84290" ukl:CommentaryRef="c11724771">
<noteRef uk:name="commentary" href="#c11724771" class="commentary"/>
Inland Revenue
</ins>
within the prescribed period
<noteRef href="#c11724781" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ..
</p>
</content>
</subsection>
<subsection eId="section-52-3">
<num>
<noteRef href="#c11724761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-52-4">
<num>(4)</num>
<content>
<p>Where under the rules of the scheme transfer credits have been allowed in respect of the earner’s accrued rights under another scheme, the reference in section 51(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.</p>
</content>
</subsection>
<subsection eId="section-52-5">
<num>
<ins class="first" ukl:ChangeId="d29p84309" ukl:CommentaryRef="c11724801">
<noteRef uk:name="commentary" href="#c11724801" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p84309" ukl:CommentaryRef="c11724801">The reference in section 51(2A) to an accrued right to short service benefit includes an accrued right to any provision which, under the preservation requirements, is permitted as an alternative to short service benefit (other than provision for return of contributions or for benefit in the form of a lump sum).</ins>
</p>
</content>
</subsection>
<subsection eId="section-52-6">
<num>
<ins ukl:ChangeId="d29p84309" ukl:CommentaryRef="c11724801">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p84309" ukl:CommentaryRef="c11724801">Subject to regulations under paragraph 1 of Schedule 1, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 51(2A) as ceasing immediately before the death</ins>
</p>
</content>
</subsection>
<subsection eId="section-52-7">
<num>
<ins class="first" ukl:ChangeId="d29p84323" ukl:CommentaryRef="c11724811">
<noteRef uk:name="commentary" href="#c11724811" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p84323" ukl:CommentaryRef="c11724811">In this section “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-53">
<num>53</num>
<heading> Elections to pay contributions equivalent premiums.</heading>
<subsection eId="section-53-1">
<num>(1)</num>
<content>
<p>An election under section 51(2) must be made within the prescribed period and in the prescribed manner.</p>
</content>
</subsection>
<subsection eId="section-53-2">
<num>(2)</num>
<content>
<p>Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.</p>
</content>
</subsection>
<subsection eId="section-53-3">
<num>(3)</num>
<content>
<p>
In subsection (2) “
<term refersTo="#term-relevant-service" eId="term-relevant-service">relevant service</term>
” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.
</p>
</content>
</subsection>
<subsection eId="section-53-4">
<num>(4)</num>
<content>
<p>
If
<ins class="first last" ukl:ChangeId="d29p6095" ukl:CommentaryRef="c11724961">
<noteRef uk:name="commentary" href="#c11724961" class="commentary"/>
the Inland Revenue consider
</ins>
that the prescribed person is contravening subsection (2),
<ins class="first last" ukl:ChangeId="d29p6099" ukl:CommentaryRef="c11724971">
<noteRef uk:name="commentary" href="#c11724971" class="commentary"/>
they
</ins>
may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.
</p>
</content>
</subsection>
<subsection eId="section-53-5">
<num>
<ins class="first" ukl:ChangeId="d29p6103" ukl:CommentaryRef="c11724981">
<noteRef uk:name="commentary" href="#c11724981" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6103" ukl:CommentaryRef="c11724981">In this section “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-54">
<num>54</num>
<heading> Amount of premiums payable under s. 51.</heading>
<subsection eId="section-54-1">
<num>
<noteRef href="#c11725071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-54-2">
<num>
<noteRef href="#c11725071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-54-3">
<num>
<noteRef href="#c11725071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-54-4">
<num>
<ins class="first" ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">
<noteRef uk:name="commentary" href="#c11725101" class="commentary"/>
(4)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">Subject to subsection (4A), the amount of the contributions equivalent premium shall be equal to the sum of the following amounts—</ins>
</p>
</intro>
<level class="para1" eId="section-54-4-a">
<num>
<ins ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">the amount of every reduction made under section 37 (as from time to time in force) in the amount of Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-54-4-b">
<num>
<ins ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">the total amount by which the reductions falling within paragraph (a) would have been larger if the amount of the contributions falling to be reduced had in each case been at least equal to the amount of the reduction of those contributions provided for by section 37.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-54-4A">
<num>
<ins ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">(4A)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6141" ukl:CommentaryRef="c11725101">The amounts brought into account in accordance with subsection (4)(b) shall not include any amount which, by virtue of regulations made under section 37(1D) so as to avoid the payment of trivial or fractional amounts, is an amount that was not payable by the Inland Revenue to the secondary contributor.</ins>
</p>
</content>
</subsection>
<subsection eId="section-54-5">
<num>(5)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-54-6">
<num>
<noteRef href="#c11725071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-54-7">
<num>(7)</num>
<content>
<p>Section 52(4) applies for the purposes of subsection (4) as it applies for the purposes of section 51(2).</p>
</content>
</subsection>
</section>
<section eId="section-55">
<num>
<noteRef href="#c11725181" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
55
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-56">
<num>56</num>
<heading> Effect of payment of premiums on rights.</heading>
<subsection eId="section-56-1">
<num>
<noteRef href="#c11725211" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-2">
<num>
<noteRef href="#c11725211" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-3">
<num>
<noteRef href="#c11725211" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-4">
<num>(4)</num>
<content>
<p>
Payment of a contributions equivalent premium in the circumstances mentioned in section
<ins class="first last" ukl:ChangeId="d29p6234" ukl:CommentaryRef="c11725241">
<noteRef uk:name="commentary" href="#c11725241" class="commentary"/>
51(2A)(a) and (b), (d) and (e)
</ins>
shall extinguish the earner’s accrued rights to guaranteed minimum pensions under the relevant scheme
<ins class="first last" ukl:ChangeId="d29p6238" ukl:CommentaryRef="c11725251">
<noteRef uk:name="commentary" href="#c11725251" class="commentary"/>
or (in relation to service on or after the principal appointed day( rights to pensions under the scheme so far as attributable to the amount of the premium
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-56-5">
<num>(5)</num>
<content>
<p>
Payment of a contributions equivalent premium in the circumstances mentioned in section
<ins class="first last" ukl:ChangeId="d29p6248" ukl:CommentaryRef="c11725261">
<noteRef uk:name="commentary" href="#c11725261" class="commentary"/>
51(2A)(c)
</ins>
shall extinguish any such accrued rights in respect of the earner’s widow
<ins class="first last" ukl:ChangeId="d29p6252" ukl:CommentaryRef="c11725271">
<noteRef uk:name="commentary" href="#c11725271" class="commentary"/>
or widower
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-56-6">
<num>
<noteRef href="#c11725281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-7">
<num>
<noteRef href="#c11725281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-8">
<num>
<noteRef href="#c11725281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(8)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-9">
<num>
<noteRef href="#c11725281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(9)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-56-10">
<num>
<noteRef href="#c11725281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(10)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-57">
<num>57</num>
<heading> Deduction of contributions equivalent premium from refund of scheme contributions.</heading>
<subsection eId="section-57-1">
<num>(1)</num>
<intro>
<p>This section applies where—</p>
</intro>
<level class="para1" eId="section-57-1-a">
<num>
<ins class="first" ukl:ChangeId="d29p6307" ukl:CommentaryRef="c11725481">
<noteRef uk:name="commentary" href="#c11725481" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6307" ukl:CommentaryRef="c11725481">an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-57-1-b">
<num>(b)</num>
<content>
<p>he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him towards the provision of benefits under the scheme by reference to which that employment was contracted-out; and</p>
</content>
</level>
<level class="para1" eId="section-57-1-c">
<num>(c)</num>
<content>
<p>a contributions equivalent premium falls to be paid by any person in respect of him.</p>
</content>
</level>
</subsection>
<subsection eId="section-57-2">
<num>(2)</num>
<content>
<p>
Where this section applies, then, subject to the following provisions of this section, the person by whom the premium falls to be paid shall be entitled on paying it to recover an amount equal to so much of the premium as is attributable to
<ins class="first last" ukl:ChangeId="d29p6333" ukl:CommentaryRef="c11725491">
<noteRef uk:name="commentary" href="#c11725491" class="commentary"/>
any actual reductions of
</ins>
primary Class 1 contributions (and on paying any part of it to recover a proportionate part of that amount) from the person liable for the refund.
</p>
</content>
</subsection>
<subsection eId="section-57-3">
<num>(3)</num>
<content>
<p>The amount recoverable under this section shall not exceed the amount of the refund or so much of it as has not been made.</p>
</content>
</subsection>
<subsection eId="section-57-4">
<num>(4)</num>
<content>
<p>Where the period taken into account in arriving at the amount mentioned in subsection (2) does not coincide with that in respect of which the refund is to be made, the sum recoverable under this section shall be determined by reference to so much of that amount and of the refund as are referable to the same period.</p>
</content>
</subsection>
<subsection eId="section-57-5">
<num>(5)</num>
<intro>
<p>Where the refund—</p>
</intro>
<level class="para1" eId="section-57-5-a">
<num>(a)</num>
<content>
<p>is made in respect of more than one period of service, and one or more of those periods is a period of previous linked qualifying service; and</p>
</content>
</level>
<level class="para1" eId="section-57-5-b">
<num>(b)</num>
<content>
<p>includes any amount paid under a contracted-out scheme in relation to that service on or in connection with a transfer of accrued rights to another scheme,</p>
</content>
</level>
<wrapUp>
<p>the amount which may be recovered under this section shall be increased by such amount as may be prescribed.</p>
</wrapUp>
</subsection>
<subsection eId="section-57-6">
<num>(6)</num>
<content>
<p>Where the person liable for the premium is himself liable for the refund, he shall be entitled to retain out of the refund the amount which he could recover under this section from another person liable for the refund.</p>
</content>
</subsection>
<subsection eId="section-57-7">
<num>(7)</num>
<content>
<p>The amount of the refund shall be reduced by the amount recovered or retained under this section; and provision shall be made by regulations for requiring the making of refunds to be delayed for the purpose of enabling any right of recovery or retainer conferred by this section to be exercised, notwithstanding anything in any enactment relating to the making of the refund.</p>
</content>
</subsection>
<subsection eId="section-57-8">
<num>(8)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-57-8-a">
<num>
<ins class="first" ukl:ChangeId="d29p6387" ukl:CommentaryRef="c11725501">
<noteRef uk:name="commentary" href="#c11725501" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6387" ukl:CommentaryRef="c11725501">an earner’s service in contracted-out employment ceases or his employment ceases to be contracted-out employment,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-57-8-b">
<num>(b)</num>
<content>
<p>he (or, by virtue of a connection with him, any other person) is entitled to a refund of any payments made by or in respect of him under the scheme by reference to which that employment was contracted-out in relation to any previous contracted-out employment of his, being payments towards the provision of benefits under that scheme;</p>
</content>
</level>
<level class="para1" eId="section-57-8-c">
<num>(c)</num>
<content>
<p>a contributions equivalent premium falls to be paid in respect of him; and</p>
</content>
</level>
<level class="para1" eId="section-57-8-d">
<num>(d)</num>
<content>
<p>the period taken into account in arriving at the amount mentioned in subsection (2) includes the period of the previous contracted-out employment,</p>
</content>
</level>
<wrapUp>
<p>
then the person liable for that premium shall have the like right of recovery from that refund (so far as the premium is not recoverable or retainable out of a refund in respect of a later employment) as a person has under this section where the refund relates to service in the employment on the
<ins class="first last" ukl:ChangeId="d29p6415" ukl:CommentaryRef="c11725511">
<noteRef uk:name="commentary" href="#c11725511" class="commentary"/>
cessation
</ins>
of which the premium falls to be paid (and subsection (7) shall apply accordingly).
</p>
</wrapUp>
</subsection>
<subsection eId="section-57-9">
<num>(9)</num>
<content>
<p>
This section shall apply in relation to such a refund as is referred to in subsection (1)(b) which becomes payable after the
<ins class="first last" ukl:ChangeId="d29p6425" ukl:CommentaryRef="c11725521">
<noteRef uk:name="commentary" href="#c11725521" class="commentary"/>
cessation
</ins>
of an earner’s service in contracted-out employment as it applies to such a refund becoming payable on the
<ins class="first last" ukl:ChangeId="d29p6429" ukl:CommentaryRef="c11725521">
<noteRef uk:name="commentary" href="#c11725521" class="commentary"/>
cessation
</ins>
of an earner’s service in such employment.
</p>
</content>
</subsection>
<subsection eId="section-57-10">
<num>(10)</num>
<content>
<p>Where the earner (or, by virtue of a connection with him, any other person) becomes entitled to any payment in lieu of benefit, this section shall apply in relation to the payment as if it were such a refund as is referred to in subsection (1)(b).</p>
</content>
</subsection>
<subsection eId="section-57-11">
<num>(11)</num>
<intro>
<p>For the purposes of subsection (10), a payment in lieu of benefit is any payment falling to be made to or for the benefit of, or in respect of, a person by virtue of his being or having been a member of an occupational pension scheme, being a payment which either—</p>
</intro>
<level class="para1" eId="section-57-11-a">
<num>(a)</num>
<content>
<p>is made or to be made otherwise than out of the resources of the scheme; or</p>
</content>
</level>
<level class="para1" eId="section-57-11-b">
<num>(b)</num>
<content>
<p>is made or to be made out of those resources but by way of distribution on a winding up; or</p>
</content>
</level>
<level class="para1" eId="section-57-11-c">
<num>(c)</num>
<content>
<p>falls within such other description of payments as may be prescribed for the purposes of that subsection.</p>
</content>
</level>
</subsection>
<subsection eId="section-57-12">
<num>
<ins class="first" ukl:ChangeId="d29p6463" ukl:CommentaryRef="c11725541">
<noteRef uk:name="commentary" href="#c11725541" class="commentary"/>
(12)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6463" ukl:CommentaryRef="c11725541">In this section “prescribed” means prescribed by regulations made by the Secretary of State.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-58">
<num>58</num>
<heading>
No recovery of state scheme premiums from earners,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-58-1">
<num>(1)</num>
<intro>
<p>Notwithstanding any contract to the contrary, a person shall not be entitled—</p>
</intro>
<level class="para1" eId="section-58-1-a">
<num>(a)</num>
<content>
<p>
to recover any part of a
<ins class="first last" ukl:ChangeId="d29p6493" ukl:CommentaryRef="c11725571">
<noteRef uk:name="commentary" href="#c11725571" class="commentary"/>
contributions equivalent
</ins>
premium from any earner in respect of whom it is payable; or
</p>
</content>
</level>
<level class="para1" eId="section-58-1-b">
<num>(b)</num>
<content>
<p>except in accordance with section 57, to recover or retain any part of such a premium out of any money payable to or for the benefit of the earner or any other person.</p>
</content>
</level>
</subsection>
<subsection eId="section-58-2">
<num>
<noteRef href="#c11725581" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-59">
<num>59</num>
<heading> Further provisions concerning calculations relating to premiums.</heading>
<subsection eId="section-59-1">
<num>(1)</num>
<intro>
<p>
The following amounts shall be certified by the
<ins class="first last" ukl:ChangeId="d29p6525" ukl:CommentaryRef="c11725871">
<noteRef uk:name="commentary" href="#c11725871" class="commentary"/>
Inland Revenue
</ins>
</p>
</intro>
<level class="para1" eId="section-59-1-a">
<num>
<noteRef href="#c11725881" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-59-1-b">
<num>
<ins class="first" ukl:ChangeId="d29p6536" ukl:CommentaryRef="c11725891">
<noteRef uk:name="commentary" href="#c11725891" class="commentary"/>
(b)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6536" ukl:CommentaryRef="c11725891">the sum of the amounts specified in section 54(4);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-59-1-c">
<num>(c)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-59-1-d">
<num>(d)</num>
<content>
<p>the amount mentioned in section 57(2).</p>
</content>
</level>
</subsection>
<subsection eId="section-59-2">
<num>
<noteRef href="#c11725911" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-59-3">
<num>(3)</num>
<hcontainer name="wrapper2">
<intro>
<p>
If the
<ins class="first last" ukl:ChangeId="d29p6570" ukl:CommentaryRef="c11725871">
<noteRef uk:name="commentary" href="#c11725871" class="commentary"/>
Inland Revenue
</ins>
</p>
</intro>
<level class="para1" eId="section-59-3-a">
<num>
<noteRef href="#c11725931" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-59-3-b">
<num>(b)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p6586" ukl:CommentaryRef="c11725941">
<noteRef uk:name="commentary" href="#c11725941" class="commentary"/>
are satisfied
</ins>
that records of earnings relevant for determining the amount mentioned in
<ins class="first last" ukl:ChangeId="d29p6590" ukl:CommentaryRef="c11725951">
<noteRef uk:name="commentary" href="#c11725951" class="commentary"/>
section 54(4)
</ins>
have not been maintained or retained or are otherwise unobtainable,
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
then the
<ins class="first last" ukl:ChangeId="d29p6596" ukl:CommentaryRef="c11725871">
<noteRef uk:name="commentary" href="#c11725871" class="commentary"/>
Inland Revenue
</ins>
may for that purpose—
</p>
</intro>
<level class="para1" eId="section-59-3-i">
<num>(i)</num>
<intro>
<p>
compute, in such manner as
<ins class="first last" ukl:ChangeId="d29p6606" ukl:CommentaryRef="c11725971">
<noteRef uk:name="commentary" href="#c11725971" class="commentary"/>
they think
</ins>
fit, an amount which shall be regarded as the amount of those earnings; or
</p>
</intro>
<level class="para2" eId="section-59-3-i-ii">
<num>(ii)</num>
<content>
<p>
take their amount to be such sum as
<ins class="first last" ukl:ChangeId="d29p6616" ukl:CommentaryRef="c11725981">
<noteRef uk:name="commentary" href="#c11725981" class="commentary"/>
they may
</ins>
specify in the particular case,
</p>
</content>
</level>
</level>
<wrapUp>
<p>
<noteRef href="#c11725991" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ..
</p>
</wrapUp>
</hcontainer>
</subsection>
<subsection eId="section-59-4">
<num>
<noteRef href="#c11726001" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-59-5">
<num>(5)</num>
<content>
<p>
For the purposes of subsection (1) the
<ins class="first last" ukl:ChangeId="d29p6636" ukl:CommentaryRef="c11725871">
<noteRef uk:name="commentary" href="#c11725871" class="commentary"/>
Inland Revenue
</ins>
may make such adjustments as
<ins class="first last" ukl:ChangeId="d29p6640" ukl:CommentaryRef="c11725971">
<noteRef uk:name="commentary" href="#c11725971" class="commentary"/>
they think
</ins>
necessary for avoiding fractional amounts.
</p>
</content>
</subsection>
</section>
<section eId="section-60">
<num>
<noteRef href="#c11726041" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
60
</num>
<heading/>
<content>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</item>
</blockList>
</content>
</section>
<section eId="section-61">
<num>
<noteRef href="#c11726061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
61
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-62">
<num>
<noteRef href="#c11726081" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<noteRef href="#c11726081" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
62
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-63">
<num>63</num>
<heading> Non-payment of state scheme premiums.</heading>
<subsection eId="section-63-1">
<num>(1)</num>
<content>
<p>
If a person fails to pay any
<ins class="first last" ukl:ChangeId="d29p6696" ukl:CommentaryRef="c11726151">
<noteRef uk:name="commentary" href="#c11726151" class="commentary"/>
contributions equivalent
</ins>
premium which is payable by him at or within the time prescribed for the purpose, he shall be liable on summary conviction to a fine of not more than level 3 on the standard scale.
</p>
</content>
</subsection>
<subsection eId="section-63-2">
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-63-2-a">
<num>(a)</num>
<content>
<p>a person is convicted of the offence under subsection (1) of failing to pay a premium, and</p>
</content>
</level>
<level class="para1" eId="section-63-2-b">
<num>(b)</num>
<content>
<p>the premium remains unpaid at the date of the conviction,</p>
</content>
</level>
<wrapUp>
<p>
he shall be liable to pay to the
<ins class="first last" ukl:ChangeId="d29p6720" ukl:CommentaryRef="c11726161">
<noteRef uk:name="commentary" href="#c11726161" class="commentary"/>
Inland Revenue
</ins>
a sum equal to the amount which he failed to pay.
</p>
</wrapUp>
</subsection>
<subsection eId="section-63-3">
<num>(3)</num>
<content>
<p>
Subject to subsection (4), where a person is convicted of an offence mentioned in subsection (2), evidence may be given of any previous failure by him to pay
<ins class="first last" ukl:ChangeId="d29p6730" ukl:CommentaryRef="c11726151">
<noteRef uk:name="commentary" href="#c11726151" class="commentary"/>
contributions equivalent
</ins>
premiums within the time prescribed for the purpose; and in that subsection “
<term refersTo="#term-the-conviction" eId="term-the-conviction">the conviction</term>
” and “
<term refersTo="#term-the-offence" eId="term-the-offence">the offence</term>
” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.
</p>
</content>
</subsection>
<subsection eId="section-63-4">
<num>(4)</num>
<content>
<p>Such evidence may be given only if notice of intention to give it is served with the summons or warrant on which the person appeared before the court which convicted him.</p>
</content>
</subsection>
</section>
<section eId="section-64">
<num>64</num>
<heading> Unpaid premiums: supplementary.</heading>
<subsection eId="section-64-1">
<num>(1)</num>
<intro>
<p>
Where a person charged with an offence to which section 63(2) applies is convicted of that offence in his absence under Article 24(2) of the
<noteRef href="#c11726261" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Magistrates’ Courts (Northern Ireland) Order 1981, then if—
</p>
</intro>
<level class="para1" eId="section-64-1-a">
<num>(a)</num>
<content>
<p>it is proved to the satisfaction of the court, on oath or by affidavit or in the manner prescribed by magistrates’ courts rules, that notice under section 63(4) has been duly served specifying the other premiums in respect of which the complainant intends to give evidence; and</p>
</content>
</level>
<level class="para1" eId="section-64-1-b">
<num>(b)</num>
<content>
<p>the clerk of petty sessions has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other premiums so specified or any of them,</p>
</content>
</level>
<wrapUp>
<p>section 63(3) and (4) shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.</p>
</wrapUp>
</subsection>
<subsection eId="section-64-2">
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-64-2-a">
<num>(a)</num>
<content>
<p>a person is convicted of an offence to which section 63(2) applies; and</p>
</content>
</level>
<level class="para1" eId="section-64-2-b">
<num>(b)</num>
<content>
<p>
an order is made under the
<noteRef href="#c11726271" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Probation Act (Northern Ireland) 1950 placing the offender on probation or discharging him absolutely or conditionally,
</p>
</content>
</level>
<wrapUp>
<p>subsection (1) and section 63(2) to (4) shall apply as if it were a conviction for all purposes.</p>
</wrapUp>
</subsection>
<subsection eId="section-64-3">
<num>(3)</num>
<content>
<p>Any sum which a person is liable to pay under subsection (1) or section 63(2) to (4) shall be recoverable from him as a penalty.</p>
</content>
</subsection>
<subsection eId="section-64-4">
<num>(4)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p6810" ukl:CommentaryRef="c11726281">
<noteRef uk:name="commentary" href="#c11726281" class="commentary"/>
contributions equivalent
</ins>
premiums recovered by the
<ins class="first last" ukl:ChangeId="d29p6814" ukl:CommentaryRef="c11726291">
<noteRef uk:name="commentary" href="#c11726291" class="commentary"/>
Inland Revenue
</ins>
under those provisions shall be treated for all purposes as premiums paid to the
<ins class="first last" ukl:ChangeId="d29p6818" ukl:CommentaryRef="c11726291">
<noteRef uk:name="commentary" href="#c11726291" class="commentary"/>
Inland Revenue
</ins>
in respect of the person in respect of whom they were originally payable.
</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>